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 Collection: Congressional Research Service Reports
State and Local Sales Tax Deductibility:  Legislation in the 108th Congress

State and Local Sales Tax Deductibility: Legislation in the 108th Congress

Date: October 28, 2004
Creator: Jackson, Pamela J & Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State Corporate Income Taxes: A Description and Analysis

State Corporate Income Taxes: A Description and Analysis

Date: March 9, 2005
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State Corporate Income Taxes: A Description and Analysis

State Corporate Income Taxes: A Description and Analysis

Date: June 30, 2006
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State Estate and Gift Tax Revenue

State Estate and Gift Tax Revenue

Date: April 8, 2005
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State Estate and Gift Tax Revenue

State Estate and Gift Tax Revenue

Date: July 14, 2003
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State Investment Tax Credits, the Commerce Clause, and Cuno v. DaimlerChrysler

State Investment Tax Credits, the Commerce Clause, and Cuno v. DaimlerChrysler

Date: July 1, 2005
Creator: Lunder, Erika
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State Revenue from Estate, Inheritance, and Gift Taxes

State Revenue from Estate, Inheritance, and Gift Taxes

Date: July 6, 2001
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State Sales Taxation of Internet Transactions

State Sales Taxation of Internet Transactions

Date: January 10, 2001
Creator: Luckey, John R
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State Sales Taxation of Internet Transactions

State Sales Taxation of Internet Transactions

Date: March 1, 2004
Creator: Luckey, John R
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State Taxation of Internet Transactions

State Taxation of Internet Transactions

Date: May 7, 2013
Creator: Maguire, Steven
Description: This report discusses significant issues in the remote sales tax collection debate, beginning with a description of state and local sales and use taxes.
Contributing Partner: UNT Libraries Government Documents Department
State Taxation of Internet Transactions

State Taxation of Internet Transactions

Date: April 19, 2013
Creator: Maguire, Steven
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
State Taxation of Internet Transactions

State Taxation of Internet Transactions

Date: June 7, 2011
Creator: Maguire, Steven
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Statutory Individual Income Tax Rates and Other Elements of the Tax System: 1988 through 2008

Statutory Individual Income Tax Rates and Other Elements of the Tax System: 1988 through 2008

Date: May 21, 2008
Creator: Shvedov, Maxim
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Step-Up vs. Carryover Basis for Capital Gains: Implications for Estate Tax Repeal

Step-Up vs. Carryover Basis for Capital Gains: Implications for Estate Tax Repeal

Date: April 20, 2001
Creator: Noto, Nonna A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Streamlined Sales and Use Tax Agreement: A Brief Description

The Streamlined Sales and Use Tax Agreement: A Brief Description

Date: February 22, 2006
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Streamlined Sales and Use Tax Agreement: A Brief Description

The Streamlined Sales and Use Tax Agreement: A Brief Description

Date: February 22, 2006
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Summary of Joint Committee on Taxation's Staff Proposals Relating to Charitable Contributions

Summary of Joint Committee on Taxation's Staff Proposals Relating to Charitable Contributions

Date: July 29, 2005
Creator: Lunder, Erika
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Super-Majority Voting Requirement for Tax Increases: An Overview of Proposals for a Constitutional Amendment

Super-Majority Voting Requirement for Tax Increases: An Overview of Proposals for a Constitutional Amendment

Date: April 24, 2001
Creator: Shampansky, Jay R
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Super-Majority Voting Requirement for Tax Increases: An Overview of Proposals for a Constitutional Amendment

Super-Majority Voting Requirement for Tax Increases: An Overview of Proposals for a Constitutional Amendment

Date: June 7, 2002
Creator: Shampansky, Jay R
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Super-Majority Voting Requirement for Tax Increases: An Overview of Proposals for a Constitutional Amendment

Super-Majority Voting Requirement for Tax Increases: An Overview of Proposals for a Constitutional Amendment

Date: April 23, 2003
Creator: Shampansky, Jay R
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Superfund Taxes or General Revenues: Future Funding Issues for the Superfund Program

Superfund Taxes or General Revenues: Future Funding Issues for the Superfund Program

Date: February 4, 2008
Creator: Ramseur, Jonathan L.; Reisch, Mark & McCarthy, James E.
Description: This report discusses the role of dedicated taxes and other sources of revenue in funding the Hazardous Substance Superfund Trust Fund.
Contributing Partner: UNT Libraries Government Documents Department
Surface Transportation Assistance Act of 1982

Surface Transportation Assistance Act of 1982

Date: January 12, 1984
Creator: Congressional Reference Division
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Activity in the 107th Congress

Tax Activity in the 107th Congress

Date: January 14, 2003
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits Enacted in the 108th Congress for Military Personnel

Tax Benefits Enacted in the 108th Congress for Military Personnel

Date: November 17, 2004
Creator: Jackson, Pamela J
Description: None
Contributing Partner: UNT Libraries Government Documents Department