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 Collection: Congressional Research Service Reports
State Sales Taxation of Internet Transactions
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State Taxation of Internet Transactions
This report discusses significant issues in the remote sales tax collection debate, beginning with a description of state and local sales and use taxes. digital.library.unt.edu/ark:/67531/metadc463510/
State Taxation of Internet Transactions
This report intends to clarify significant issues in the remote sales tax collection debate, beginning with a description of state and local sales and use taxes. Congress has a role in this issue because interstate commerce, in most cases, falls under the Commerce Clause of the Constitution. digital.library.unt.edu/ark:/67531/metadc462442/
State Taxation of Internet Transactions
This report intends to clarify significant issues in the remote sales tax collection debate, beginning with a description of state and local sales and use taxes. Congress has a role in this issue because interstate commerce, in most cases, falls under the Commerce Clause of the Constitution. Congress will likely be asked to choose between taking either an active or passive role in the debate. In the 111th Congress, H.R. 5660 (former Representative Delahunt) would have granted SSUTA member states the authority to compel out-of- state vendors to collect sales and use taxes. digital.library.unt.edu/ark:/67531/metadc83968/
Statutory Individual Income Tax Rates and Other Elements of the Tax System: 1988 through 2008
This report summarizes information about the tax brackets and other key elements of the tax system that determine taxpayer's statutory marginal tax rate. Such elements include tax brackets, exemptions, standard deductions, etc. Statutory individual income tax rates, also referred to as “statutory marginal tax rates,” are the rates of tax applicable to the last (marginal) increment of taxable income. Statutory rates play an important role in determining the real marginal tax rates, which affect taxpayers' economic behavior. digital.library.unt.edu/ark:/67531/metadc94146/
Step-Up vs. Carryover Basis for Capital Gains: Implications for Estate Tax Repeal
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The Streamlined Sales and Use Tax Agreement: A Brief Description
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The Streamlined Sales and Use Tax Agreement: A Brief Description
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Summary of Joint Committee on Taxation's Staff Proposals Relating to Charitable Contributions
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Super-Majority Voting Requirement for Tax Increases: An Overview of Proposals for a Constitutional Amendment
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Super-Majority Voting Requirement for Tax Increases: An Overview of Proposals for a Constitutional Amendment
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Super-Majority Voting Requirement for Tax Increases: An Overview of Proposals for a Constitutional Amendment
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Superfund Taxes or General Revenues: Future Funding Issues for the Superfund Program
This report discusses the role of dedicated taxes and other sources of revenue in funding the Hazardous Substance Superfund Trust Fund. digital.library.unt.edu/ark:/67531/metadc98045/
Surface Transportation Assistance Act of 1982
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Tax Activity in the 107th Congress
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Tax Benefits Enacted in the 108th Congress for Military Personnel
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Tax Benefits for Education in the Taxpayer Relief Act of 1997
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Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments
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Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments
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Tax Benefits for Families: Recent Changes for the Head of Household Filing Status
This report describes the recent changes to file a federal income tax return as a head of household. digital.library.unt.edu/ark:/67531/metadc821692/
Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
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Tax Benefits for Health Insurance: Current Legislation
This report discusses a variety of potential proposals to change the tax benefits for health insurance and medical expenses, including measures that would expand the availability and attractiveness of health savings accounts (HSAs), or employer tax credits. digital.library.unt.edu/ark:/67531/metadc824518/
Tax Code Termination Act: A Fact Sheet
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Tax Credit Bonds: Overview and Analysis
Almost all state and local governments sell bonds to finance public projects and certain qualified private activities. Most of the bonds issued are tax-exempt bonds because the interest payments are not included in the bondholder's (purchaser's) federal taxable income. In contrast, Tax Credit Bonds (TCBs) are a type of bond that offers the holder a federal tax credit instead of interest. This report explains the tax credit mechanism and describes the market for the bonds. digital.library.unt.edu/ark:/67531/metadc491320/
Tax Credit Bonds: Overview and Analysis
Tax Credit Bonds (TCBs) are a type of bond that offers the holder a federal tax credit instead of interest. This report explains the tax credit mechanism and describes the market for the bonds. It also discusses related pieces of legislation and what the most common uses of the proceeds from TCBs are. digital.library.unt.edu/ark:/67531/metadc26145/
Tax Cut Bills in 2003: A Comparison
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Tax Cut Bills in 2003: A Comparison
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Tax-Cut Legislation: The Economic Growth and Tax Relief Act of 2001 (H.R. 3)
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Tax Cuts and Economic Stimulus: How Effective Are the Alternatives?
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Tax Cuts and Economic Stimulus: How Effective Are the Alternatives?
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Tax Cuts on Repatriation Earnings as Economic Stimulus: An Economic Analysis
From the start of the 112th Congress, reform of the current U.S. corporate tax system has been widely debated as an option to stimulate the economy. Most of the debate has focused on lowering the corporate tax rate and moving towards a territorial system. An exception to this is a plan to reduce the tax rate on repatriated dividends that has received some consideration. Under such a plan, the U.S. tax that U.S. firms pay when their overseas operations remit ("repatriate") their foreign earnings as dividends to their U.S. parent corporations would be reduced. Variations of this type of proposal have been introduced in several bills, including H.R. 1036, H.R. 1834, and S. 727, in the 112th Congress. digital.library.unt.edu/ark:/67531/metadc40070/
Tax Cuts, the Business Cycle, and Economic Growth: A Macroeconomic Analysis
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Tax Cuts, the Business Cycle, and Economic Growth: A Macroeconomic Analysis
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Tax Deductible Expenses: The BP Case
Following the release of BP's second quarter earning statement, which showed a $10 billion reduction in tax liability for oil-spill-related cleanup and expenses, media headlines have generated public concern, and in some cases outrage, over these tax savings. Further, the ability of BP to realize these tax savings has generated a number of inquiries as to how and why BP is entitled to this reduction in tax liability. This report discusses the nature of BP's $10 billion "credit" and the nature of corporate tax deductions. digital.library.unt.edu/ark:/67531/metadc491647/
Tax Deductions for Catastrophic Risk Insurance Reserves: Explanation and Economic Analysis
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