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 Collection: Congressional Research Service Reports
The Alternative Minimum Tax for Individuals

The Alternative Minimum Tax for Individuals

Date: December 4, 2002
Creator: Esenwein, Gregg A
Description: This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals

The Alternative Minimum Tax for Individuals

Date: April 19, 2002
Creator: Esenwein, Gregg A
Description: This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals

The Alternative Minimum Tax for Individuals

Date: May 22, 2006
Creator: Esenwein, Gregg A
Description: This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals

The Alternative Minimum Tax for Individuals

Date: January 30, 2003
Creator: Esenwein, Gregg A
Description: This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals

The Alternative Minimum Tax for Individuals

Date: May 22, 2006
Creator: Esenwein, Gregg A.
Description: This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals

The Alternative Minimum Tax for Individuals

Date: April 30, 2004
Creator: Esenwein, Gregg A
Description: This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals: Legislative Activity in the 110th Congress

The Alternative Minimum Tax for Individuals: Legislative Activity in the 110th Congress

Date: July 1, 2008
Creator: Maguire, Steven & Teefy, Jennifer
Description: The alternative minimum tax (AMT) for individuals was originally enacted to ensure that all taxpayers, especially high-income taxpayers, pay at least a minimum amount of federal taxes. However, the AMT is not indexed for inflation, and this factor, combined with recent reductions in the regular income tax, has greatly expanded the potential impact of the AMT. This report explains legislation for the FY2009 budget compromise, which includes an offset AMT patch.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals: Legislative Initiatives and Their Revenue Effects

The Alternative Minimum Tax for Individuals: Legislative Initiatives and Their Revenue Effects

Date: April 22, 2005
Creator: Esenwein, Gregg A
Description: This report discusses legislative initiatives regarding the alternative minimum tax (AMT) for individuals, which was originally enacted to ensure that all taxpayers, especially high-income taxpayers, paid at least a minimum amount of federal taxes.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals: Legislative Initiatives and Their Revenue Effects

The Alternative Minimum Tax for Individuals: Legislative Initiatives and Their Revenue Effects

Date: November 25, 2005
Creator: Esenwein, Gregg A
Description: This report discusses legislative initiatives regarding the alternative minimum tax (AMT) for individuals, which was originally enacted to ensure that all taxpayers, especially high-income taxpayers, paid at least a minimum amount of federal taxes.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals: Legislative Initiatives and Their Revenue Effects

The Alternative Minimum Tax for Individuals: Legislative Initiatives and Their Revenue Effects

Date: July 7, 2005
Creator: Esenwein, Gregg A
Description: This report discusses legislative initiatives regarding the alternative minimum tax (AMT) for individuals, which was originally enacted to ensure that all taxpayers, especially high-income taxpayers, paid at least a minimum amount of federal taxes.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals: Legislative Initiatives in the 110th Congress

The Alternative Minimum Tax for Individuals: Legislative Initiatives in the 110th Congress

Date: January 10, 2007
Creator: Esenwein, Gregg A.
Description: This report discusses the alternative minimum tax (AMT) for individuals that was originally enacted to ensure that all taxpayers, especially high-income taxpayers, pay at least a minimum amount of federal taxes.
Contributing Partner: UNT Libraries Government Documents Department
Alternative Minimum Taxpayers by State

Alternative Minimum Taxpayers by State

Date: March 17, 2005
Creator: Esenwein, Gregg A
Description: This report discusses the alternative minimum tax (AMT) with respect to the percentage of taxpayers who fall under the AMT as divided by state. The report also briefly addresses related legislation.
Contributing Partner: UNT Libraries Government Documents Department
Alternative Minimum Taxpayers by State: 2009, 2010, and Projections for 2012

Alternative Minimum Taxpayers by State: 2009, 2010, and Projections for 2012

Date: December 4, 2012
Creator: Maguire, Steven
Description: Report that breaks down, state-by-state, the percentage of taxpayers subject to Alternative Minimum Tax (AMT), and also maps out these projections for the year 2012.
Contributing Partner: UNT Libraries Government Documents Department
"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis

"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis

Date: November 28, 2014
Creator: Lunder, Erika K. & Pettit, Carol A.
Description: As more purchases are made over the Internet, states are looking for new ways to collect taxes on online sales. There is a common misperception that the U.S. Constitution prohibits states from taxing Internet sales. This report discusses "Amazon laws", which try to capture uncollected taxes on Internet sales and yet still comply with the Constitution's requirements.
Contributing Partner: UNT Libraries Government Documents Department
"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis

"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis

Date: April 3, 2013
Creator: Lunder, Erika K. & Pettit, Carol A.
Description: This report focuses on the ways in which the states' efforts to impose requirements on out-of-state retailers are limited by the Constitution. The report discusses recent state legislation as well as legislation introduced in the two most recent Congresses.
Contributing Partner: UNT Libraries Government Documents Department
“Amazon” Laws and Taxation of Internet Sales: Constitutional Analysis

“Amazon” Laws and Taxation of Internet Sales: Constitutional Analysis

Date: July 26, 2012
Creator: Lunder, Erika K. & Luckey, John R.
Description: This report covers ways in which states are attempting to capture taxes on Internet sales. Two basic approaches include imposing tax collection responsibilities on the retailer, and requiring remote sellers to provide tax information to the state and/or it's customers. This report covers the legality of both options.
Contributing Partner: UNT Libraries Government Documents Department
The American Opportunity Tax Credit: Overview, Analysis, and Policy Options

The American Opportunity Tax Credit: Overview, Analysis, and Policy Options

Date: July 10, 2014
Creator: Crandall-Hollick, Margot L.
Description: This report provides both an in-depth description of the American Opportunity Tax Credit, an analysis of its economic impact, and an overview of various policy options.
Contributing Partner: UNT Libraries Government Documents Department
The American Opportunity Tax Credit: Overview, Analysis, and Policy Options

The American Opportunity Tax Credit: Overview, Analysis, and Policy Options

Date: July 10, 2014
Creator: Crandall-Hollick, Margot L.
Description: This report provides both an in-depth description of this tax credit and an analysis of its economic impact. This report is organized to first provide an overview of the American Opportunity Tax Credit (AOTC), followed by a legislative history that highlights the evolution of education tax credits from proposals in the 1960s through the recent extension of the AOTC at the end of 2012. This report then analyzes the credit by looking at who claims the credit, the effect education tax credits have on increasing college attendance, and administrative issues with the AOTC. Finally, this report concludes with a brief overview of various policy options, including tax law changes proposed in Chairman Camp's tax reform bill3 and in the President's FY2015 budget request.
Contributing Partner: UNT Libraries Government Documents Department
The American Opportunity Tax Credit: Overview, Analysis, and Policy Options

The American Opportunity Tax Credit: Overview, Analysis, and Policy Options

Date: June 11, 2012
Creator: Crandall-Hollick, Margot L.
Description: This report gives an overview of the American Opportunity Tax Credit (AOTC)—enacted on a temporary basis by the American Recovery and Reinvestment Act and extended through the end of 2012 by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010— which is a partially-refundable tax credit that provides financial assistance to taxpayers who are attending college, or whose children are attending college. There are a variety of policy options mentioned in the report regarding the AOTC, including extending the credit, extending a modified AOTC, or repealing the Hope and Lifetime Credits and extending a modified AOTC that includes provisions included in these credits.
Contributing Partner: UNT Libraries Government Documents Department
An Analysis of the “Buffett Rule”

An Analysis of the “Buffett Rule”

Date: October 7, 2011
Creator: Hungerford, Thomas L.
Description: This report examines the Buffett rule, but uses a measure of income that captures the ability to pay taxes and incorporates the effect of the corporate income tax in addition to the individual income tax and the payroll tax. The Buffet rule states that "no household making over $1 million annually should pay a smaller share of its income in taxes than middle-class families pay" and is named after Warren Buffett, the chairman of Berkshire Hathaway. The report includes figures, tables, and appendices to illustrate calculations and issues involved with the topic.
Contributing Partner: UNT Libraries Government Documents Department
An Analysis of the Geographic Distribution of the Mortgage Interest Deduction

An Analysis of the Geographic Distribution of the Mortgage Interest Deduction

Date: January 30, 2014
Creator: Keightley, Mark P.
Description: This report analyzes variation in the mortgage interest deduction tax expenditure across states. Tax expenditures, such as the mortgage interest deduction, can generally be viewed as government spending administered via the tax code, or as tax incentives that are intended to achieve particular policy objectives. Regardless of the interpretation, tax expenditures provide a benefit to qualifying taxpayers by lowering their federal tax liabilities.
Contributing Partner: UNT Libraries Government Documents Department
Analysis of the Tax Exclusion for Canceled Mortgage Debt Income

Analysis of the Tax Exclusion for Canceled Mortgage Debt Income

Date: December 30, 2015
Creator: Keightley, Mark P. & Lunder, Erika
Description: This report begins with an overview and analysis of the historical tax treatment of canceled debt income. Next, the changes enacted by recent legislation are reviewed. A discussion of policy options concludes.
Contributing Partner: UNT Libraries Government Documents Department
An Analysis of the Tax Treatment of Capital Losses

An Analysis of the Tax Treatment of Capital Losses

Date: October 9, 2002
Creator: Esenwein, Gregg A & Gravelle, Jane G
Description: This report provides an overview of issues related to the tax treatment of capital losses. It explains the current income tax treatment of losses, describes the historical treatment of losses, provides examples of the tax gaming opportunities associated with the net loss deduction, examines the distributional issues, and discusses the possible stimulative effects of an increase in the net loss deduction.
Contributing Partner: UNT Libraries Government Documents Department
Anti-Tax-Shelter and Other Revenue-Raising Tax Proposals Considered in the 108th Congress

Anti-Tax-Shelter and Other Revenue-Raising Tax Proposals Considered in the 108th Congress

Date: February 7, 2005
Creator: Gravelle, Jane G
Description: Several bills introduced in the 108th Congress included revenue-raising provisions, particularly those aimed at tax shelters that are generally used by corporations. In 2003, anti-sheltering provisions were included in several bills. This report is an overview of the revenue-raising provisions in the original reported versions of H.R. 2896 and S. 1637 and the final anti-sheltering bill as enacted.
Contributing Partner: UNT Libraries Government Documents Department