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 Collection: Congressional Research Service Reports
Coal Excise Tax Refunds: United States v. Clintwood Elkhorn Mining Co.

Coal Excise Tax Refunds: United States v. Clintwood Elkhorn Mining Co.

Date: May 16, 2008
Creator: Lunder, Erika
Description: In 1998, a U.S. district court held that the imposition of the coal excise tax, or black lung excise tax, on coal destined for export was unconstitutional. The process of refunding the tax has been controversial. This is because some coal producers and exporters have attempted to bypass the limitations in the Internal Revenue Code's refund scheme for bringing suit under the Export Clause in the Court of Federal Claims, seeking damages from the United States in the amount of coal excise taxes paid. The Federal Circuit Court of Appeals held the court had jurisdiction under the Tucker Act to hear the suits and allowed them as an alternative to the Code's refund process. However, in a 2008 decision, United States v. Clintwood Elkhorn Mining Co., the Supreme Court unanimously held that taxpayers must comply with the Code's administrative refund process before bringing suit. Meanwhile, H.R. 1762 and S. 373 would provide an alternative method for taxpayers to receive coal excise tax refunds.
Contributing Partner: UNT Libraries Government Documents Department
Comparison of 501(c )(3) and 501(c )(4) Organizations

Comparison of 501(c )(3) and 501(c )(4) Organizations

Date: March 24, 1995
Creator: Morris, Marie B
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Comparison of Tax Incentives of Domestic Manufacturing:  108th Congress

Comparison of Tax Incentives of Domestic Manufacturing: 108th Congress

Date: January 25, 2005
Creator: Gravelle, Jane G
Description: The enacted provision of this legislation (H.R. 4520), following the passage of the Senate’s version (then S. 1637) and the House bill (H.R. 4520) followed the Senate version, which allowed a deduction and would cover unincorporated firms as well as corporations. However, the proposal contained the broader definition of manufacturing in the House bill which included oil and gas extraction, utilities, construction, and electricity. This report discusses the provisions in these two versions of the subsidy as well as some of the issues surrounding alternative methods of providing a manufacturing subsidy.
Contributing Partner: UNT Libraries Government Documents Department
Comparison of Tax Incentives of Domestic Manufacturing in Current Legislative Proposals

Comparison of Tax Incentives of Domestic Manufacturing in Current Legislative Proposals

Date: November 19, 2003
Creator: Gravelle, Jane G
Description: This report presents two approaches that have quite different implications for tax administration and Compliance. First, additional domestic investment would have both a direct tax benefit effect, and an indirect effect through increasing the ratio of domestic to world production. Secondly, if one considers the other provisions of H.R. 2896 and S. 1637, these provisions provide benefits (in some cases quite large benefits) to investment overseas that could more than offset any domestic incentive.
Contributing Partner: UNT Libraries Government Documents Department
Conservation Reserve Payments and Self-Employment Taxes

Conservation Reserve Payments and Self-Employment Taxes

Date: May 1, 2000
Creator: Morris, Marie B
Description: Farmers enrolling their land in the Department of Agriculture's Conservation Reserve Program (CRP) receive payments for refraining from farming their property and for engaging in certain conservation practices mandated by the Department of Agriculture. These payments are described in the contract with the Department of Agriculture as "rental payments." Farmers would like to treat the income as "rental income" because it would not be subject to self-employment taxes, but the Internal Revenue Service (IRS) insists that under certain conditions, the payments are income from the trade or business of farming and thus subject to self-employment taxes.
Contributing Partner: UNT Libraries Government Documents Department
Conservation Reserve Program Payments: Self-Employment Income, Rental Income, or Something Else?

Conservation Reserve Program Payments: Self-Employment Income, Rental Income, or Something Else?

Date: April 14, 2008
Creator: Pettit, Carol A.
Description: This report outlines the history of the Conservation Reserve Program (CRP), the changing positions of the Internal Revenue Service (IRS), pertinent case law, and other provisions of the Internal Revenue Code (IRC). Several possible approaches to the taxation of CRP payments are discussed.
Contributing Partner: UNT Libraries Government Documents Department
Constitutionality of Retroactive Tax Legislation

Constitutionality of Retroactive Tax Legislation

Date: October 25, 2012
Creator: Lunder, Erika K.; Meltz, Robert & Thomas, Kenneth R.
Description: Report that examines the constitutional provisions that might be implicated by retroactive tax legislation, including legislation that seems intended to punish past behavior.
Contributing Partner: UNT Libraries Government Documents Department
Consumption Taxes and the Level and Composition of Saving

Consumption Taxes and the Level and Composition of Saving

Date: January 11, 2001
Creator: Maguire, Steven
Description: This report examines how the composition of saving might change with the introduction of a consumption tax. Specifically, the report analyzes the possible impact of a consumption based tax system on various forms and levels of saving.
Contributing Partner: UNT Libraries Government Documents Department
Corporate Expatriation, Inversions, and Mergers: Tax Issues

Corporate Expatriation, Inversions, and Mergers: Tax Issues

Date: September 3, 2014
Creator: Marples, Donald J. & Gravelle, Jane G.
Description: This report begins with a brief discussion of relevant portions of the U.S. corporate income tax system before examining how inversions were commonly structured. The report then looks at how Congress and Department of the Treasury have reduced the benefits of inversions. The report concludes with an examination of methods that remain to invert and policy options available to prevent or limit these inversions.
Contributing Partner: UNT Libraries Government Documents Department
The Corporate Income Tax System: Overview and Options for Reform

The Corporate Income Tax System: Overview and Options for Reform

Date: September 13, 2012
Creator: Keightley, Mark P. & Sherlock, Molly F.
Description: This report (1) briefly reviews the current U.S. corporate tax system; (2) discusses economic factors that may be considered in the corporate tax reform debate; and (3) presents corporate tax reform policy options, including a brief discussion of current corporate tax reform proposals.
Contributing Partner: UNT Libraries Government Documents Department