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 Decade: 2000-2009
 Collection: Congressional Research Service Reports
The Streamlined Sales and Use Tax Agreement: A Brief Description

The Streamlined Sales and Use Tax Agreement: A Brief Description

Date: February 22, 2006
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
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
Energy Tax Policy: An Economic Analysis

Energy Tax Policy: An Economic Analysis

Date: June 28, 2005
Creator: Lazzari, Salvatore
Description: The report provides background on the theory and application of tax policy as it relates to the energy sector, particularly with respect to the theory of market failure in the energy sector and the suggested policy remedies. This background provides a context for understanding how current or proposed energy tax policy may affect other policy objectives or be affected by such objectives.
Contributing Partner: UNT Libraries Government Documents Department
Energy Efficiency and Renewable Energy Legislation in the 109th Congress

Energy Efficiency and Renewable Energy Legislation in the 109th Congress

Date: August 14, 2006
Creator: Sissine, Fred
Description: This report reviews the status of energy efficiency and renewable energy legislation introduced during the 109th Congress. Action in the second session has focused on appropriations bills; the first session focused on omnibus energy policy bill H.R. 6 and several appropriations bills. this report describes several major pieces of legislation, including the Energy Policy Act of 2005 and the Transportation Equity Act. For each bill listed in this report, a brief description and a summary of action are given, including references to committee hearings and reports. Also, a selected list of hearings on renewable energy is included.
Contributing Partner: UNT Libraries Government Documents Department
Federal Farm Promotion ("Check-off") Programs

Federal Farm Promotion ("Check-off") Programs

Date: October 20, 2008
Creator: Becker, Geoffrey S.
Description: The U.S. Supreme Court in 2005 affirmed the constitutionality of the so-called beef check-off program, one of the 18 generic promotion programs for agricultural products that are now active nationally. Supporters view check-offs as economically beneficial self-help activities that need minimal government involvement or taxpayer funding. Producers, handlers, and/or importers are required to pay an assessment, usually deducted from revenue at time of sale - thus the name check-off. However, some farmers contend they are being "taxed" for advertising and related activities they would not underwrite voluntarily. The Supreme Court's decision to uphold the beef check-off is considered significant for the future of the other programs, although the Court left open the possibility of additional challenges.
Contributing Partner: UNT Libraries Government Documents Department
International Tax Provisions of the American Competitiveness and Corporate Accountability Act (H.R. 5095)

International Tax Provisions of the American Competitiveness and Corporate Accountability Act (H.R. 5095)

Date: September 20, 2002
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Homeland Security: 9/11 Victim Relief Funds

Homeland Security: 9/11 Victim Relief Funds

Date: December 10, 2004
Creator: Wolfe, M. Ann
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Policy Options After Hurricane Katrina

Tax Policy Options After Hurricane Katrina

Date: September 16, 2005
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Hurricane Katrina: The Response by the Internal Revenue Service

Hurricane Katrina: The Response by the Internal Revenue Service

Date: September 14, 2005
Creator: Lunder, Erika
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits Enacted in the 108th Congress for Military Personnel

Tax Benefits Enacted in the 108th Congress for Military Personnel

Date: November 17, 2004
Creator: Jackson, Pamela J
Description: None
Contributing Partner: UNT Libraries Government Documents Department