Congressional Research Service Reports - 531 Matching Results

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

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This report discusses legislative initiatives regarding the alternative minimum tax (AMT) for individuals, which was originally enacted to ensure that all taxpayers, especially high-income taxpayers, paid at least a minimum amount of federal taxes.
Date: November 25, 2005
Creator: Esenwein, Gregg A.
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Partner: UNT Libraries Government Documents Department
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Alternative Minimum Taxpayers by State

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.
Date: March 17, 2005
Creator: Esenwein, Gregg A.
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Partner: UNT Libraries Government Documents Department
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An Analysis of the Tax Treatment of Capital Losses

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.
Date: October 9, 2002
Creator: Esenwein, Gregg A. & Gravelle, Jane G.
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Partner: UNT Libraries Government Documents Department
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Anti-Tax-Shelter and Other Revenue-Raising Tax Proposals Considered in the 108th Congress

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.
Date: February 7, 2005
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Brief Facts and Statistics

Description: This report provides facts and statistics about Social Security that are frequently requested by Members of Congress and their staffs. It includes information about Social Security taxes and benefits, the program's impact on its recipients' incomes, federal tax receipts, federal spending and the economy, administrative information, and selected facts about Medicare.
Date: January 26, 2006
Creator: Sidor, Gary
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Partner: UNT Libraries Government Documents Department
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Brownfields Tax Incentive Extension

Description: This report discusses the brownfields tax incentive, which expires on December 31, 2007. Enacted in 1997, the provision allowed a taxpayer to fully deduct the costs of environmental cleanup in the year the costs were incurred, rather than spreading the costs over a period of years.
Date: January 19, 2007
Creator: Reisch, Mark
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Partner: UNT Libraries Government Documents Department
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Business Tax Issues in 2007

Description: This report discusses the information related to business tax issues in the year 2007. It also discusses the business tax legislation, 2001-2006.
Date: February 21, 2007
Creator: Brumbaugh, David L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Business Tax Issues in 2009

Description: This report discusses the tax climate for businesses, while economic stimulus proposals dominate the congressional debate. During 2009, it is anticipated that congressional deliberations will once again turn towards the extension of several expiring business tax provisions, energy taxation, tax shelters, and international taxation, while continuing to examine opportunities to stimulate the economy.
Date: April 8, 2009
Creator: Marples, Donald J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Calculating Estate Tax Liability: 2001 to 2011 and Beyond

Description: This report provides a basic explanation of how to calculate the federal estate tax liability for a taxable estate of any given size, using the schedule of graduated marginal tax rates and the applicable exclusion amount or the applicable credit amount for the year of death. The “applicable exclusion amount” is the amount of any decedent’s taxable estate that is free from tax. It is known informally as the estate tax “exemption.” The “applicable credit amount” or “unified credit” is the corresp… more
Date: May 7, 2008
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Calculating Estate Tax Liability: 2001 to 2011 and Beyond

Description: This report provides a basic explanation of how to calculate the federal estate tax liability for a taxable estate of any given size, using the schedule of graduated marginal tax rates and the applicable exclusion amount or the applicable credit amount for the year of death. The “applicable exclusion amount” is the amount of any decedent’s taxable estate that is free from tax. It is known informally as the estate tax “exemption.” The “applicable credit amount” or “unified credit” is the corresp… more
Date: November 3, 2006
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Characteristics of and Reporting Requirements for Selected Tax-Exempt Organizations

Description: This report addresses in summary fashion the differences among several kinds of tax-exempt organizations described in Internal Revenue Code [IRC] subsections 501(c)(3), 501(c)(4), 501(c)(5), 501(c)(6), and section 527. Each of these types of organization has a unique statutory definition, is subject to certain statutory limitations on its activities, enjoys certain benefits from obtaining tax-exempt status, and must share certain information with the general public. Following the report is a ta… more
Date: March 8, 2001
Creator: Morris, Marie B.
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Partner: UNT Libraries Government Documents Department
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Charitable Choice, Faith-Based Initiatives, and TANF

Description: The Senate Finance Committee version of H.R. 7, approved on July 16, 2002, does not contain the “charitable choice” title of the House-passed H.R. 7; nor does it include a compromise “faith-based” provision (from S. 1924 as introduced) that sought to assure equal treatment for nongovernmental providers of almost all federally-funded social services. Remaining in the Senate Finance bill are tax incentives to promote private giving. The Charitable Choice Act of 2001 (Title II of the House bill) w… more
Date: August 21, 2002
Creator: Burke, Vee
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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