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 Collection: Congressional Research Service Reports
Tax-Exempt Organizations: Political Activity Restrictions and Disclosure Requirements

Tax-Exempt Organizations: Political Activity Restrictions and Disclosure Requirements

Date: September 11, 2007
Creator: Lunder, Erika
Description: This report examines the limitations that the Internal Revenue Code places on political activity -- including lobbying and campaign intervention -- by tax-exempt organizations.
Contributing Partner: UNT Libraries Government Documents Department
The Excise Tax on High-Cost Employer-Sponsored Health Coverage: Background and Economic Analysis

The Excise Tax on High-Cost Employer-Sponsored Health Coverage: Background and Economic Analysis

Date: August 20, 2015
Creator: Lowry, Sean
Description: This report gives a brief description of the excise tax on high-cost employer-sponsored coverage, commonly referred to as the Cadillac tax, including the legislative origins of the tax and an analysis of the revenue effects of the tax. It also analyzes the Cadillac tax using standard economic criteria of efficiency, equity, and administrative simplicity as well as an analysis of health insurance premium data to provide insights into what share of health insurance plans could exceed the Cadillac tax threshold and how the threshold could affect more health plans over time.
Contributing Partner: UNT Libraries Government Documents Department
Tax Expenditures and the Federal Budget

Tax Expenditures and the Federal Budget

Date: August 19, 2008
Creator: Hungerford, Thomas L.
Description: This report discusses tax expenditures, the federal budget and the reform of the federal tax system and provides tax expenditure analysis. The perception that the federal tax system is too complex and unfair could lead to public support for tax reform. Past efforts to reform the federal tax system have included policies to rein in the use and expense of tax expenditures--the special deductions, exclusions, exemptions, and credits resulting in revenue losses.
Contributing Partner: UNT Libraries Government Documents Department
The Excise Tax on High-Cost Employer-Sponsored Health Insurance: Estimated Economic and Market Effects

The Excise Tax on High-Cost Employer-Sponsored Health Insurance: Estimated Economic and Market Effects

Date: August 20, 2015
Creator: Gravelle, Jane G.
Description: This report examines several issues: it evaluates the potential of the Cadillac tax to affect health insurance coverage (and, therefore, the health market), and examines the expected incidence (burden) of the tax--that is, which group will pay the price of the tax.
Contributing Partner: UNT Libraries Government Documents Department
The First-Time Homebuyer Tax Credit: An Economic Analysis

The First-Time Homebuyer Tax Credit: An Economic Analysis

Date: February 19, 2009
Creator: Keightley, Mark P.
Description: This report analyzes the ability of the first-time homebuyer tax credit to stimulate home buying and stabilize home prices. It includes information about current economic conditions, the tax credit with an economic analysis, marginal first-time home buyers, the cost of home ownership, the influence of the economy, and information about policy options and specific ways to adjust the tax credit.
Contributing Partner: UNT Libraries Government Documents Department
The Federal Tax Treatment of Married Same- Sex Couples

The Federal Tax Treatment of Married Same- Sex Couples

Date: July 30, 2015
Creator: Crandall-Hollick, Margot L.; Pettit, Carol A. & Sherlock, Molly F.
Description: This report provides an overview of the federal tax treatment of same-sex married couples, with a focus on the federal income tax.
Contributing Partner: UNT Libraries Government Documents Department
PILT (Payments in Lieu of Taxes): Somewhat Simplified

PILT (Payments in Lieu of Taxes): Somewhat Simplified

Date: July 27, 2015
Creator: Corn, M. Lynne
Description: This report explains Payments in Lieu of Taxes (PILT), with an analysis of the five major factors affecting the calculation of a payment to a given county. It also describes the effects of recent legislative changes to PILT.
Contributing Partner: UNT Libraries Government Documents Department
The Foreign Tax Credit's Interest Allocation Rules

The Foreign Tax Credit's Interest Allocation Rules

Date: January 28, 2009
Creator: Gravelle, Jane G. & Marples, Donald J.
Description: This report discusses the "worldwide" allocation of interest rule, which was a provision of the American Jobs Creation Act of 2004 (P.L. 108-357; the Jobs Act). The provision relates to the taxation of multi-national corporations and allows more generous rules for multinationals to use in allocating interest expense for purposes of the U.S. foreign tax credit.
Contributing Partner: UNT Libraries Government Documents Department
Selected Recently Expired Individual Tax Provisions ("Tax Extenders"): In Brief

Selected Recently Expired Individual Tax Provisions ("Tax Extenders"): In Brief

Date: August 20, 2015
Creator: Gravelle, Jane G.
Description: This report briefly summarizes and discusses four items categorized as individual tax provisions that are regularly extended for one or two years (tax extenders). These items include deductions for elementary and secondary school teachers, deductions for state and local taxes, deductions for tuition and related expenses, and exclusions for employer-provided transit and parking benefits.
Contributing Partner: UNT Libraries Government Documents Department
Corporate Tax Reform: Issues for Congress

Corporate Tax Reform: Issues for Congress

Date: October 31, 2007
Creator: Gravelle, Jane G. & Hungerford, Thomas L.
Description: This report provides an overview of corporate tax issues and discusses potential reforms in the context of these issues, with particular attention to some of the recent research concerning large behavioral responses and their implications for revenue and distribution.
Contributing Partner: UNT Libraries Government Documents Department