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 Collection: Congressional Research Service Reports
Energy Tax Policy

Energy Tax Policy

Date: April 5, 2002
Creator: Lazzari, Salvatore
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 relating to electricity restructuring; and 5) expiring energy tax provisions.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy

Energy Tax Policy

Date: May 15, 2002
Creator: Lazzari, Salvatore
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 relating to electricity restructuring; and 5) expiring energy tax provisions.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy

Energy Tax Policy

Date: June 27, 2002
Creator: Lazzari, Salvatore
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 relating to electricity restructuring; and 5) expiring energy tax provisions.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy

Energy Tax Policy

Date: August 23, 2002
Creator: Lazzari, Salvatore
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 relating to electricity restructuring; and 5) expiring energy tax provisions.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy

Energy Tax Policy

Date: April 22, 2005
Creator: Lazzari, Salvatore
Description: This report discusses the history, current posture, and outlook for federal energy tax policy. It also discusses recent energy tax proposals, focusing on the major energy tax provisions that were debated as part of omnibus energy legislation in the 108th Congress (e.g., H.R. 6), which may be reintroduced in the 109th Congress.
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 Tax Policy: An Economic Analysis

Energy Tax Policy: An Economic Analysis

Date: January 12, 2000
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 Tax Policy: History and Current Issues

Energy Tax Policy: History and Current Issues

Date: June 10, 2008
Creator: Lazzari, Salvatore
Description: This report discusses the history, current posture, and outlook for the federal energy tax policy. It also discusses current energy tax proposals and major energy tax provisions enacted in the 109th Congress.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy: History and Current Issues

Energy Tax Policy: History and Current Issues

Date: August 7, 2007
Creator: Lazzari, Salvatore
Description: This report provides historical context regarding energy tax policy and discusses what may lie ahead.
Contributing Partner: UNT Libraries Government Documents Department
Global Climate Change: The Energy Tax Incentives in the President's FY1999 Budget

Global Climate Change: The Energy Tax Incentives in the President's FY1999 Budget

Date: March 4, 1998
Creator: Lazzari, Salvatore
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Global Climate Change: The Energy Tax Incentives in the President's FY2000 Budget

Global Climate Change: The Energy Tax Incentives in the President's FY2000 Budget

Date: February 4, 1999
Creator: Lazzari, Salvatore
Description: This report discusses the FY2000 budget, which includes several energy tax incentives intended to reduce greenhouse gasses linked to possible global warming.
Contributing Partner: UNT Libraries Government Documents Department
Tax Incentives for Alcohol Fuels

Tax Incentives for Alcohol Fuels

Date: February 9, 1995
Creator: Lazzari, Salvatore
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Tax Treatment of Alternative Transportation Fuels

The Tax Treatment of Alternative Transportation Fuels

Date: March 19, 1997
Creator: Lazzari, Salvatore
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Taxes to Finance Superfund

Taxes to Finance Superfund

Date: September 13, 1996
Creator: Lazzari, Salvatore
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Policy

Energy Tax Policy

Date: October 1, 2002
Creator: Lazzari, Salvatore & Holt, Mark
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 relating to electricity restructuring; and 5) expiring energy tax provisions.
Contributing Partner: UNT Libraries Government Documents Department
Tax Treatment of Employer Educational Assistance for the Benefit of Employees

Tax Treatment of Employer Educational Assistance for the Benefit of Employees

Date: July 3, 2008
Creator: Levine, Linda
Description: Educational assistance offered by employers to their employees may be exempt from federal income tax under Section 127 and Section 132 of the Internal Revenue Code. Section 127 is the employer educational assistance exclusion; Section 132, the fringe benefit exclusion for working condition benefits (e.g., job-related eduction) among other benefits. Congress established the two tax provisions well before it enacted to her higher education tax benefits meant to assist taxpayers, their spouses, and dependents -- regardless of employment status -- pay current educational expenses incurred while obtaining postsecondary degrees and undertaking lifelong learning.
Contributing Partner: UNT Libraries Government Documents Department
The Work Opportunity Tax Credit: A Fact Sheet

The Work Opportunity Tax Credit: A Fact Sheet

Date: April 2, 1998
Creator: Levine, Linda
Description: The 104th Congress replaced the Targeted Jobs Tax Credit (TJTC, 1978-1994) with the Work Opportunity Tax Credit (WOTC) in section 1201 of the Small Business Job Protection Act of 1996 (P.L. 104-188). This document provides basic facts about the WOTC.
Contributing Partner: UNT Libraries Government Documents Department
The Work Opportunity Tax Credit and the 105th Congress

The Work Opportunity Tax Credit and the 105th Congress

Date: May 14, 1998
Creator: Levine, Linda
Description: The Work Opportunity Tax Credit (WOTC) was initiated in the Small Business Job Protection Act of 1996 (P.L. 104-188). It is a temporary measure intended to encourage for-profit employers to hire members of specifically designated groups thought to experience recurring problems in the labor market. This document describes the WOTC and identifies issues for members of the 105th Congress.
Contributing Partner: UNT Libraries Government Documents Department
The Work Opportunity Tax Credit (WOTC) and the Welfare-to-Work (WtW) Tax Credit

The Work Opportunity Tax Credit (WOTC) and the Welfare-to-Work (WtW) Tax Credit

Date: September 16, 2005
Creator: Levine, Linda
Description: The Work Opportunity Tax Credit and Welfare-to-Work Tax Credit are temporary provisions of the Internal Revenue Code. Since their initiation in the mid-1990s, the Congress has allowed the credits to lapse four of the five times they were up for reauthorization. In each instance, they were reinstated retroactive to their expiration dates as part of large tax-related measures. The employment tax credits never have been addressed independently of broader legislation. This report describes the WOTC and WtW Tax Credit and outlines issues for members of Congress.
Contributing Partner: UNT Libraries Government Documents Department
Federal Taxation of Student Aid: An Overview

Federal Taxation of Student Aid: An Overview

Date: February 4, 2002
Creator: Levine, Linda & Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice

Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice

Date: September 6, 2002
Creator: Levine, Linda & Smole, David P
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice

Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice

Date: January 17, 2003
Creator: Levine, Linda & Smole, David P
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice

Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice

Date: April 21, 2003
Creator: Levine, Linda & Smole, David P
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Excise Tax on High-Cost Employer-Sponsored Health Coverage: Background and Economic Analysis

The Excise Tax on High-Cost Employer-Sponsored Health Coverage: Background and Economic Analysis

Date: August 20, 2015
Creator: Lowry, Sean
Description: This report gives a brief description of the excise tax on high-cost employer-sponsored coverage, commonly referred to as the Cadillac tax, including the legislative origins of the tax and an analysis of the revenue effects of the tax. It also analyzes the Cadillac tax using standard economic criteria of efficiency, equity, and administrative simplicity as well as an analysis of health insurance premium data to provide insights into what share of health insurance plans could exceed the Cadillac tax threshold and how the threshold could affect more health plans over time.
Contributing Partner: UNT Libraries Government Documents Department