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 Collection: Congressional Research Service Reports
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 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/
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: National Public Opinion
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A Tax Limitation Constitutional Amendment: Issues and Options Concerning a Super-Majority Requirement
Proposals to limit the federal government’s authority to raise taxes have been made several times in recent years. Most frequently, these proposals call for limits on Congress’s ability to pass revenue measures. Typically, limitation proposals would allow increases in tax revenues only under one of two circumstances. First, tax revenues could increase under existing tax laws as a result of economic upturns. Alternatively, they could increase because of a new law, but only if it were passed by a super-majority (typically two-thirds or three-fifths). Questions about how such proposals might be applied in practice have not been clearly answered. Congress has previously considered such proposals in 1996, 1997, 1998, 1999, 2000, and 2001. In each case the proposal has failed to achieve the two-thirds majority necessary for passage. Most recently, the House considered H.J.Res. 96 on June 12, 2002. The measure failed to achieve the necessary two-thirds, 227-178. This report will be updated to reflect any further legislative actions on such proposals. digital.library.unt.edu/ark:/67531/metacrs5394/
A Tax Limitation Constitutional Amendment: Issues and Options Concerning a Super-Majority Requirement
Proposals to limit the federal government’s authority to raise taxes have been made several times in recent years. Most frequently, these proposals call for limits on Congress’s ability to pass revenue measures. Typically, limitation proposals would allow increases in tax revenues only under one of two circumstances. First, tax revenues could increase under existing tax laws as a result of economic upturns. Alternatively, they could increase because of a new law, but only if it were passed by a super-majority (typically two-thirds or three-fifths). Questions about how such proposals might be applied in practice have not been clearly answered. Congress has previously considered such proposals in 1996, 1997, 1998, 1999, 2000, and 2001. In each case the proposal has failed to achieve the two-thirds majority necessary for passage. Most recently, the House considered H.J.Res. 96 on June 12, 2002. The measure failed to achieve the necessary two-thirds, 227-178. This report will be updated to reflect any further legislative actions on such proposals. digital.library.unt.edu/ark:/67531/metacrs3422/
Tax Options for Financing Health Care Reform
This report reviews the revenue raisers proposed to fund health care reform. Other financing proposals are presented including those made by the Obama Administration and those introduced in earlier congressional work. The final sections discuss other proposals suggested by the round-table discussion participants. digital.library.unt.edu/ark:/67531/metadc503565/
Tax Policy Options After Hurricane Katrina
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Tax Policy Options for Deficit Reduction
This report analyzes various revenue options for deficit reduction and highlights proposals made by the President's Fiscal Commission and the Debt Reduction Task Force. digital.library.unt.edu/ark:/67531/metadc103127/
Tax-Preferred College Savings Plans: An Introduction to 529 Plans
This report provides an overview of the mechanics of 529 plans and examines the specific tax advantages of these plans for those families saving for college. digital.library.unt.edu/ark:/67531/metadc503687/
Tax Provisions Expiring in 2013 ("Tax Extenders")
This report discusses dozens of temporary tax provisions that are scheduled to expire at the end of 2013 under current law. Most of the provisions set to expire in 2013 have been part of past temporary tax extension legislation. digital.library.unt.edu/ark:/67531/metadc267849/
Tax Provisions that Expired in 2014 ("Tax Extenders")
This report provides a broad overview of the tax extenders that retroactively extend expired tax provisions, including the Tax Increase Prevention Act of 2014, which made tax provisions that had expired at the end of 2013 available to taxpayers for the 2014 tax year. digital.library.unt.edu/ark:/67531/metadc503583/
Tax Provisions to Assist with Disaster Recovery
Report that provides a basic overview of existing, permanent provisions that benefit victims of disasters, as well as past, targeted legislative responses to particular disasters. The relief is discussed without examining either the qualifications for or the limitation on claiming the provisions' benefits. digital.library.unt.edu/ark:/67531/metadc227830/
Tax Rates and Economic Growth
This report summarizes the evidence on the relationship between tax rates and economic growth, referring in a number of cases to more-detailed CRS reports. digital.library.unt.edu/ark:/67531/metadc462844/
Tax Reform Act of 1986: Public Law 99-514
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Tax Reform: An Overview of Proposals in the 111th Congress
This report primarily covers fundamental tax reform by discussing background and proposals for review during the 111th Congress. It includes sections about fundamental tax reform, the relationship between income and consumption, what should be taxed, types of broad-based consumption taxes, international comparisons, other types of fundamental tax reform, legislative proposals and other legislation, and sections looking at other specific kinds of taxation. digital.library.unt.edu/ark:/67531/metadc503359/
Tax Reform: An Overview of Proposals in the 112th Congress
This report gives an overview of tax reform issues. The President and leading members of Congress have stated that fundamental tax reform is a major policy objective for the 112th Congress. Some Members have said that fundamental tax reform is needed in order to raise a large amount of additional revenue, which is necessary to reduce high forecast budget deficits and the sharply rising national debt. Congressional interest has been expressed in both a major overhaul of the U.S. tax system and the feasibility of levying a consumption tax. digital.library.unt.edu/ark:/67531/metadc87163/
Tax Reform: An Overview of Proposals in the 112th Congress
This report gives an overview of tax reform issues. The President and leading members of Congress have stated that fundamental tax reform is a major policy objective for the 112th Congress. Some Members have said that fundamental tax reform is needed in order to raise a large amount of additional revenue, which is necessary to reduce high forecast budget deficits and the sharply rising national debt. Congressional interest has been expressed in both a major overhaul of the U.S. tax system and the feasibility of levying a consumption tax. digital.library.unt.edu/ark:/67531/metadc122206/
Tax Reform: An Overview of Proposals in the 112th Congress
This report primarily covers fundamental tax reform. CRS reports are available online concerning the other three categories of tax reform: tax reform based on the elimination of the individual alternative minimum tax (AMT), proposals for reforming the corporate income tax, and proposals for reforming the U.S. taxation of international business. digital.library.unt.edu/ark:/67531/metadc93855/
Tax Reform and Distributional Issues
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Tax Reform Effects
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Tax Reform in the 113th Congress: An Overview of Proposals
This report provides background information regarding tax reform and discusses ways to make the U.S. tax system simpler, fairer, and more efficient. digital.library.unt.edu/ark:/67531/metadc276863/
Tax Reform in the 113th Congress: An Overview of Proposals
This report provides background information regarding tax reform and discusses ways to make the U.S. tax system simpler, fairer, and more efficient. digital.library.unt.edu/ark:/67531/metadc462019/
Tax Return Confidentiality
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Tax Subsidies for Expanding Health Insurance Coverage: Selected Policy Issues for the 108th Congress
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Tax Subsidies for Expanding Health Insurance Coverage: Selected Policy Issues for the 108th Congress
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Tax Subsidies for Health Insurance for the Uninsured: An Economic Analysis of Selected Policy Issues for Congress
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The Tax Treatment of Alternative Transportation Fuels
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Tax Treatment of Employer Educational Assistance for the Benefit of Employees
Educational assistance offered by employers to their employees may be exempt from federal income tax under Section 127 and Section 132 of the Internal Revenue Code. Section 127 is the employer educational assistance exclusion; Section 132, the fringe benefit exclusion for working condition benefits (e.g., job-related eduction) among other benefits. Congress established the two tax provisions well before it enacted to her higher education tax benefits meant to assist taxpayers, their spouses, and dependents -- regardless of employment status -- pay current educational expenses incurred while obtaining postsecondary degrees and undertaking lifelong learning. digital.library.unt.edu/ark:/67531/metacrs10765/
Tax Treatment of the Use of Employer-Provided Aircraft for Entertainment: Current Law and Issues for Congress
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Tax Treaty Legislation in the 110th Congress: Explanation and Economic Analysis
This report discusses the proposals that are designed to curb “treaty shopping” — instances where a foreign parent firm in one country receives its U.S.-source income through an intermediate subsidiary in a third country that is signatory to a tax-reducing treaty with the United States. digital.library.unt.edu/ark:/67531/metadc96794/
Taxation of Hedge Fund and Private Equity Managers
This report discusses the major issues surrounding the tax treatment of hedge fund and private equity managers and will be updated as legislative developments warrant. digital.library.unt.edu/ark:/67531/metadc462305/
Taxation of Internet Sales and Access: Legal Issues
This report first looks at the Constitution's requirement of nexus, including an examination of whether recent state laws comply with the nexus standard and federal legislation that would affect the standard. It then looks at the scope of the Internet Tax Freedom Act (ITFA) moratorium on multiple or discriminatory taxes on electronic commerce and taxes on Internet access. digital.library.unt.edu/ark:/67531/metadc491186/
Taxes and Fiscal Year 2006 Budget Reconciliation: A Brief Summary
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Taxes and Fiscal Year 2006 Budget Reconciliation: A Brief Summary
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Taxes and the Economy: An Economic Analysis of the Top Tax Rates Since 1945
This report attempts to clarify whether or not there is an association between the tax rates of the highest income taxpayers and economic growth. Data is analyzed to illustrate the association between the tax rates of the highest income taxpayers and measures of economic growth. digital.library.unt.edu/ark:/67531/metadc122256/
Taxes, Exports and Investment: ETI/FSC and Domestic Investment Proposals in the 108th Congress
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Taxes to Finance Superfund
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Taxpayer Protection and IRS Accountability Act of 2002, H.R. 3991
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Taxpayer Protection and IRS Accountability Act of 2003, H.R. 1528
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Taxpayer Protections in the IRS Restructuring Bill: Attorneys' Fees and Damages for IRS Abuses
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Taxpayer Protections in the Proposed IRS Restructuring Act: Burden of Proof
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The Taxpayer Relief Act of 1997: An Overview
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Telephone Excise Tax
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The Telephone Excise Tax: Revenues, Effects, and Repeal Proposals
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Transportation Fuel Taxes Early in the 105th Congress
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