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 Collection: Congressional Research Service Reports
Fact Sheet on Congressional Tax Proposals in the 108th Congress

Fact Sheet on Congressional Tax Proposals in the 108th Congress

Date: May 23, 2003
Creator: Richards, Don C
Description: This report discusses the President, House and Senate tax proposals. Beyond the comprehensive tax proposals, both the House and the Senate have considered a range of targeted tax proposals. One of the first tax-related measures considered during the 108th Congress would provide tax reductions to armed services personnel. Congress has also initiated reconsideration of legislation not completed in the 107th Congress: tax incentives for charitable giving deductions, pension diversification, energy taxation, and tax shelters.
Contributing Partner: UNT Libraries Government Documents Department
Fact Sheet on Congressional Tax Proposals in the 108th Congress

Fact Sheet on Congressional Tax Proposals in the 108th Congress

Date: May 16, 2003
Creator: Richards, Don C
Description: This report discusses the President, House and Senate tax proposals. Beyond the comprehensive tax proposals, both the House and the Senate have considered a range of targeted tax proposals. One of the first tax-related measures considered during the 108th Congress would provide tax reductions to armed services personnel. Congress has also initiated reconsideration of legislation not completed in the 107th Congress: tax incentives for charitable giving deductions, pension diversification, energy taxation, and tax shelters.
Contributing Partner: UNT Libraries Government Documents Department
Fact Sheet on Congressional Tax Proposals in the 108th Congress

Fact Sheet on Congressional Tax Proposals in the 108th Congress

Date: February 28, 2003
Creator: Richards, Don C
Description: After passing a major multi-year tax cut in Mid-2001 (which was sunsetted after ten years) and a stimulus bill in 2002, Congress is considering energy tax subsidies, tax incentives for charitable giving deductions, pension diversification in the wake of the ENRON problems, and tax shelters. The House has passed several bills that would make the multiyear tax cut permanent as well as a bill to speed up certain provisions.
Contributing Partner: UNT Libraries Government Documents Department
A Tax Limitation Constitutional Amendment: Issues and Options Concerning a Super-Majority Requirement

A Tax Limitation Constitutional Amendment: Issues and Options Concerning a Super-Majority Requirement

Date: July 15, 2003
Creator: Saturno, James V
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
A Tax Limitation Constitutional Amendment: Issues and Options Concerning a Super-Majority Requirement

A Tax Limitation Constitutional Amendment: Issues and Options Concerning a Super-Majority Requirement

Date: June 13, 2002
Creator: Saturno, James V
Description: 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.
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
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 24, 2001
Creator: Shampansky, Jay R
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Dynamic Scoring for Tax Legislation: A Review of Models

Dynamic Scoring for Tax Legislation: A Review of Models

Date: June 8, 2014
Creator: Gravelle, Jane G.
Description: This report first explains dynamic scoring, including the types of effects incorporated and the types of models used, as well as what groups conduct or have conducted macroeconomic analysis of tax changes. The following section discusses the specific issues associated with tax reform. The final section discusses general issues surrounding the use of various models and reviews the empirical evidence on supply side responses.
Contributing Partner: UNT Libraries Government Documents Department
Fundamental Tax Reform: Options for the Mortgage Interest Deduction

Fundamental Tax Reform: Options for the Mortgage Interest Deduction

Date: August 8, 2005
Creator: Jackson, Pamela J
Description: None
Contributing Partner: UNT Libraries Government Documents Department