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Congressional Research Service Reports
The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History
Date: March 29, 2000
Creator: Talley, Louis Alan
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs1171/
Capital Gains Taxes: An Overview
Date: August 30, 1999
Creator: Gravelle, Jane G
Description: The capital gains tax has been a tax cut target since the 1986 Tax Reform Act treated capital gains as ordinary income. An argument for lower capital gains taxes is reduction of the lock-in effect. Some also believe that lower capital gains taxes will cost little compared to the benefits they bring and that lower taxes induce additional economic growth, although the magnitude of these potential effects is in some dispute. Others criticize lower capital gains taxes as benefitting higher income individuals and express concerns about the budget effects, particularly in future years. Another criticism of lower rates is the possible role of a larger capital gains tax differential in encouraging tax sheltering activities and adding complexity to the tax law.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs1024/
Major Tax Issues in the 108th Congress
Date: July 12, 2004
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs6042/
The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History
Date: April 4, 2006
Creator: Jackson, Pamela J.
Description: Excise taxes have long been a part of our country's revenue history. The federal government first imposed its excise tax on gasoline at a one-cent per gallon rate in 1932 to correct a federal budgetary imbalance. The burden for much of the tax ultimately falls on the consumer. The Highway Revenue Act of 1956 established the federal Highway Trust Fund for the direct purpose of funding the construction of an interstate highway system and aiding in the finance of primary, secondary, and urban routes. This act increased the tax on gasoline from two to three cents per gallon. President Bush recently signed a piece of legislation that calls for the extension of the Highway Trust Fund excise tax and an eventual expiration after September 30, 2011.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs10496/
The Marriage Tax Penalty: An Overview of the Issues
Date: June 12, 2001
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs1713/
Major Tax Issues in the 107th Congress
Date: May 24, 2001
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs10012/
Characteristics of and Reporting Requirements for Selected Tax-Exempt Organizations
Date: March 8, 2001
Creator: Morris, Marie B
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 table which summarizes this information.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs1959/
The Marriage Tax Penalty: An Overview of the Issues
Date: July 7, 2000
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs1217/
The Marriage Tax Penalty: An Overview of the Issues
Date: December 20, 2000
Creator: Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs1218/
Marriage Tax Penalties: Legislative Proposals in the 106th Congress
Date: July 14, 2000
Creator: Esenwein, Gregg A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs1219/