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 Collection: Congressional Research Service Reports
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
Disaster Tax Relief for the Midwest

Disaster Tax Relief for the Midwest

Date: August 20, 2008
Creator: Lunder, Erika
Description: The Midwestern Disaster Tax Relief Act of 2008 is intended to assist with the recovery from the severe weather that affected the Midwest during the summer of 2008. The Jobs, Energy, Families, and Disaster Relief Act of 2008 includes some similar provisions, but these are not limited to the Midwest disaster. The disaster relief in the three bills is similar to that provided to assist with the recovery from the 2005 hurricanes and the 2007 Kansas tornadoes. This report broadly discusses the disaster relief provisions in other relevant legislation.
Contributing Partner: UNT Libraries Government Documents Department
H.R. 3768: the Katrina Emergency Tax Relief Act of 2005

H.R. 3768: the Katrina Emergency Tax Relief Act of 2005

Date: September 19, 2005
Creator: Lunder, Erika
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
Political Organizations Under Section 527 of the Internal Revenue Code

Political Organizations Under Section 527 of the Internal Revenue Code

Date: January 23, 2004
Creator: Lunder, Erika
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Political Organizations Under Section 527 of the Internal Revenue Code

Political Organizations Under Section 527 of the Internal Revenue Code

Date: January 11, 2005
Creator: Lunder, Erika
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State Investment Tax Credits, the Commerce Clause, and Cuno v. DaimlerChrysler

State Investment Tax Credits, the Commerce Clause, and Cuno v. DaimlerChrysler

Date: July 1, 2005
Creator: Lunder, Erika
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Summary of Joint Committee on Taxation's Staff Proposals Relating to Charitable Contributions

Summary of Joint Committee on Taxation's Staff Proposals Relating to Charitable Contributions

Date: July 29, 2005
Creator: Lunder, Erika
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax-Exempt Organizations: Political Activity Restrictions and Disclosure Requirements

Tax-Exempt Organizations: Political Activity Restrictions and Disclosure Requirements

Date: April 20, 2006
Creator: Lunder, Erika
Description: None
Contributing Partner: UNT Libraries Government Documents Department
501(c)(3) Organizations: What Qualifies as "Educational"?

501(c)(3) Organizations: What Qualifies as "Educational"?

Date: August 21, 2012
Creator: Lunder, Erika K.
Description: Report that discusses the legal definition of the term "educational," as well as the constitutional implications of that definition.
Contributing Partner: UNT Libraries Government Documents Department