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 Collection: Congressional Research Service Reports
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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Tax Deductions for Individuals: A Summary
This report first describes what tax deductions are, how they vary in their effects on reducing taxable income, and how they differ from other provisions (e.g., exclusions or credits). Next, it discusses the rationale for deductions as part of the tax code. The final section of this report includes tables that summarize each individual tax deduction, under current law. Many of these deductions are part of the permanent income tax code. digital.library.unt.edu/ark:/67531/metadc276934/
The Tax Exclusion for Employer-Provided Health Insurance: Policy Issues Regarding the Repeal Debate
Employer-provided health insurance is excluded from the determination of employees' federal income taxes, resulting in significant tax savings for many workers. The federal income tax exclusion -- the focus of this report -- is criticized for several reasons. These arguments about the exclusion merit careful consideration as Congress is starting to debate broad health care reform for the first time in 15 years. This report discusses this issue at length, including advantages and disadvantages to keeping the income tax inclusion as Congress undergoes the health policy reform process. digital.library.unt.edu/ark:/67531/metadc26302/
Tax-Exempt Organizations: Political Activity Restrictions and Disclosure Requirements
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Tax-Exempt Organizations: Political Activity Restrictions and Disclosure Requirements
This report examines the limitations that the Internal Revenue Code places on political activity -- including lobbying and campaign intervention -- by tax-exempt organizations. digital.library.unt.edu/ark:/67531/metadc770531/
Tax Expenditures and the Federal Budget
Among the options likely to be considered to deal with the long-term fiscal problem is reform of the federal tax system. The growth of the alternative minimum tax (AMT) and the expiration of the 2001 and 2003 tax cuts in 2010 will likely force some action on tax policy. The perception that the federal tax system is too complex and unfair could lead to public support for tax reform. Past efforts to reform the federal tax system have included policies to rein in the use and expense of tax expenditures--the special deductions, exclusions, exemptions, and credits resulting in revenue losses. This report examines tax expenditures within the context of the federal budget and discusses tax expenditure analysis. digital.library.unt.edu/ark:/67531/metadc491242/
Tax Expenditures and the Federal Budget
This report discusses tax expenditures, the federal budget and the reform of the federal tax system and provides tax expenditure analysis. The perception that the federal tax system is too complex and unfair could lead to public support for tax reform. Past efforts to reform the federal tax system have included policies to rein in the use and expense of tax expenditures--the special deductions, exclusions, exemptions, and credits resulting in revenue losses. digital.library.unt.edu/ark:/67531/metadc770558/
Tax Expenditures Compared with Outlays by Budget Function: Fact Sheet
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Tax Gap: Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?
This reports discusses tax gaps and withholding, and concerns and legislation regarding these issues in the 112th Congress. digital.library.unt.edu/ark:/67531/metadc93894/
Tax Gap: Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?
This report covers the background and current status of three bills introduced to the 112th Congress to repeal Section 511 withholding provisions. The bills are S. 89, S. 164, and H.R. 674, as well as S.Amdt. 405 to S.782, the Economic Development Revitalization Act of 2011. digital.library.unt.edu/ark:/67531/metadc96705/
Tax Havens: International Tax Avoidance and Evasion
The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists. The next two sections discuss, in turn, the corporate profit-shifting mechanisms and evidence on the existence and magnitude of profit shifting activity. The following two sections provide the same analysis for individual tax evasion. The report concludes with overviews of alternative policy options and a summary of specific legislative proposals. digital.library.unt.edu/ark:/67531/metadc491146/
Tax Havens: International Tax Avoidance and Evasion
The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists. The next two sections discuss, in turn, the corporate profit-shifting mechanisms and evidence on the existence and magnitude of profit shifting activity. The following two sections provide the same analysis for individual tax evasion. The report concludes with overviews of alternative policy options and a summary of specific legislative proposals. digital.library.unt.edu/ark:/67531/metadc491490/
Tax Havens: International Tax Avoidance and Evasion
The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists. The next two sections discuss, in turn, the corporate profit-shifting mechanisms and evidence on the existence and magnitude of profit shifting activity. The following two sections provide the same analysis for individual tax evasion. The report concludes with overviews of alternative policy options and a summary of specific legislative proposals. digital.library.unt.edu/ark:/67531/metadc461917/
Tax Havens: International Tax Avoidance and Evasion
The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists. The next two sections discuss, in turn, the corporate profit-shifting mechanisms and evidence on the existence and magnitude of profit-shifting activity. The following two sections provide the same analysis for individual tax evasion. The report concludes with overviews of alternative policy options, a summary of legislation enacted in the 111th Congress, and a summary of specific legislative proposals. digital.library.unt.edu/ark:/67531/metadc501726/
Tax Havens: International Tax Avoidance and Evasion
The federal government loses both individual and corporate income tax revenue from the shifting of profits and income into low-tax countries, often referred to as tax havens. The revenue losses from this tax avoidance and evasion are difficult to estimate, but some have suggested that the annual cost of offshore tax abuses may be around $100 billion per year. Recent actions by the Organization for Economic Cooperation and Development (OECD) and the G-20 industrialized nations have targeted tax haven countries, focusing primarily on evasion issues. There are also a number of legislative proposals that address these issues including the Stop Tax Haven Abuse Act (S. 506, H.R. 1265); draft proposals by the Senate Finance Committee; two other related bills, S. 386 and S. 569; and a proposal by President Obama. This report discusses this issue in detail. digital.library.unt.edu/ark:/67531/metadc26159/
Tax Implications of SILOs, QTEs, and Other Leasing Transactions with Tax-Exempt Entities
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Tax Incentives for Alcohol Fuels
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Tax Incentives for Alternative Fuel and Advanced Technology Vehicles
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Tax Incentives for Charity: An Overview of Legislative Proposals
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Tax Incentives for Charity: An Overview of Legislative Proposals
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Tax Incentives for Charity: An Overview of Legislative Proposals
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Tax Incentives for Charity: An Overview of Legislative Proposals
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Tax Incentives for Charity: An Overview of Legislative Proposals
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Tax Incentives for Charity: An Overview of Legislative Proposals
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Tax Issues and the Gulf of Mexico Oil Spill: Legal Analysis of Payments and Tax Relief Policy Options
This report provides analysis of various policy options for providing tax relief to oil spill victims, highlighting the circumstantial differences between previous natural disasters and the current oil spill. The report concludes with a brief summary of current legislative efforts. digital.library.unt.edu/ark:/67531/metadc491474/
Tax Issues and the Gulf of Mexico Oil Spill: Legal Analysis of Payments and Tax Relief Policy Options
This report will briefly discuss existing disaster-related tax provisions and their application to the recent Depewater Horizon oil rig explosion and subsequent oil spill in the Gulf of Mexico. The report then provides an analysis of the tax treatment of the BP payments to the individuals and businesses impacted by the oil spill as well as various policy options for providing tax relief to oil spill victims, highlighting the circumstantial differences between previous natural disasters and the current oil spill. The report concludes with a brief summary of current legislative efforts. digital.library.unt.edu/ark:/67531/metadc29598/