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Energy Tax Incentives in the 108th Congress: A Comparison of the House and Senate Versions of H.R. 6 and the Senate Finance Committee Amendment

Description: This report discusses energy taxes incentives, which have long been an integral component of this nation’s energy policy. Efforts to significantly expand existing energy tax subsidies have been undertaken since the 106th Congress, but controversy over various non-tax energy policy provisions — corporate average fuel economy standards, the Alaskan National Wildlife Refuge, etc. — have helped stall the legislation.
Date: August 19, 2003
Creator: Lazzari, Salvatore
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Energy Tax Policy

Description: Omnibus energy legislation (H.R. 4) that is now in conference would expand energy tax incentives significantly. The House passed the bill on August 2, 2001, and the Senate approved its version April 25, 2002. Several energy tax issues are addressed in these bills: 1) tax incentives to increase the supply of oil and gas, and the demand for coal; 2) energy tax issues relating to energy conservation and energy efficiency; 3) energy tax issues relating to alternative fuels; 4) selected issues relat… more
Date: August 20, 2003
Creator: Lazzari, Salvatore
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Description: This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer’s charitable deduction was the single most important tax provision in the original version of H.R… more
Date: September 9, 2003
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Fact Sheet on Congressional Tax Proposals in the 108th Congress

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… more
Date: September 10, 2003
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Flat Tax Proposals and Fundamental Tax Reform: An Overview

Description: The idea of replacing our current income tax system with a “flat-rate tax” is receiving renewed congressional interest. Although referred to as “flat-rate taxes,” many of the current proposals go much further than merely adopting a flat-rate tax structure. Some involve significant income tax base broadening while others entail changing the tax base from income to consumption.
Date: September 12, 2003
Creator: Bickley, James M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

A Value-Added Tax Contrasted with a National Sales Tax

Description: Proposals to replace all or part of the income tax, proposals for national health care, and a proposal to finance America’s war effort have sparked congressional interest in the possibility of a broad-based consumption tax as a new source of revenue. A value-added tax (VAT) or a national sales tax (NST) have been frequently discussed as possible new tax sources. Both the VAT and the NST are taxes on the consumption of goods and services and are conceptually similar. Yet, these taxes also have s… more
Date: September 15, 2003
Creator: Bickley, James M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Export Tax Benefits and the WTO: Foreign Sales Corporations and the Extraterritorial Replacement Provisions

Description: The U.S. tax code’s Foreign Sales Corporation (FSC) provisions provided a tax benefit for U.S. exporters. However, the European Union (EU) in 1997 charged that the provision was an export subsidy and thus contravened the World Trade Organization (WTO) agreements. A WTO ruling upheld the EU complaint, and to avoid WTO sanctioned retaliatory tariffs, U.S. legislation in November 2000 replaced FSC with the “extraterritorial income” (ETI) provisions, consisting of a redesigned export tax benefit of… more
Date: September 25, 2003
Creator: Brumbaugh, David L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Description: This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer’s charitable deduction was the single most important tax provision in the original version of H.R… more
Date: September 29, 2003
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Charitable Choice, Faith-Based Initiatives, and TANF

Description: The 108th Congress has resumed efforts to pass tax incentives for private giving (S. 476, passed by the Senate on April 9, and H.R. 7, introduced May 7, 2003). However, these bills do not contain provisions intended to promote religious organizations as providers of federally funded social services – charitable choice provisions.. The House voted in 2001 to extend charitable choice rules, which now apply to a limited set of programs, to numerous new programs (H.R. 7 in the 107th Congress), as t… more
Date: September 30, 2003
Creator: Burke, Vee
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Energy Tax Policy

Description: Omnibus energy legislation (H.R. 4) that is now in conference would expand energy tax incentives significantly. The House passed the bill on August 2, 2001, and the Senate approved its version April 25, 2002. Several energy tax issues are addressed in these bills: 1) tax incentives to increase the supply of oil and gas, and the demand for coal; 2) energy tax issues relating to energy conservation and energy efficiency; 3) energy tax issues relating to alternative fuels; 4) selected issues relat… more
Date: October 8, 2003
Creator: Lazzari, Salvatore
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Flat Tax Proposals and Fundamental Tax Reform: An Overview

Description: The idea of replacing our current income tax system with a “flat-rate tax” is receiving renewed congressional interest. Although referred to as “flat-rate taxes,” many of the current proposals go much further than merely adopting a flat-rate tax structure. Some involve significant income tax base broadening while others entail changing the tax base from income to consumption.
Date: October 8, 2003
Creator: Bickley, James M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

A Value-Added Tax Contrasted with a National Sales Tax

Description: Proposals to replace all or part of the income tax, proposals for national health care, and a proposal to finance America’s war effort have sparked congressional interest in the possibility of a broad-based consumption tax as a new source of revenue. Avalue-added tax (VAT) or a national sales tax (NST) have been frequently discussed as possible new tax sources. Both the VAT and the NST are taxes on the consumption of goods and services and are conceptually similar. Yet, these taxes also have si… more
Date: October 9, 2003
Creator: Bickley, James M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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