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What Effects Would the Expiration of the 2001 and 2003 Tax Cuts Have on the Economy?

Description: In 2001 and 2003, Congress enacted major tax cuts (popularly referred to as the "Bush tax cuts"), the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. Congress is currently debating whether to extend some or all of these tax cuts that are scheduled to expire at the end of 2010. This report discusses the two main economic arguments against allowing the tax cuts to expire as scheduled, using historical evidence and by examini… more
Date: October 5, 2010
Creator: Labonte, Marc
Partner: UNT Libraries Government Documents Department
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Estate and Gift Taxes for Nonresident Aliens

Description: This report explains the major provisions of the federal estate and gift transfer taxes for transfers by nonresident aliens in 2014. This discussion highlights the different tax rules for estates of nonresident aliens as compared to the estates of U.S. citizens and resident aliens.
Date: June 2, 2014
Creator: Lanza, Emily M.
Partner: UNT Libraries Government Documents Department
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Alcohol Fuels Tax Incentive

Description: This report discusses federal tax subsidies for alcohol transportation fuels, as well as legislative actions underway to repeal, extend, or reduce them.
Date: June 23, 1999
Creator: Lazzari, Salvatore
Partner: UNT Libraries Government Documents Department
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Alcohol Fuels Tax Incentives and the EPA Renewable Oxygenate Requirement

Description: This report examines the current alcohol fuels Federal tax incentives. Part I describes the statutory provisions of each of the five incentives. Part II examines the major public policy and economic issues of concern to policymakers: potential revenue effects, effectiveness, and economic efficiency.
Date: October 7, 1994
Creator: Lazzari, Salvatore
Partner: UNT Libraries Government Documents Department
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Energy Tax Incentives: A Comparison of the Senate Finance Committee Bill (S.1149) and the House Bill (H.R.6)

Description: The 108th Congress is considering two major bills to provide tax incentives to increase the supply of, and reduce the demand for, fossil fuels and electricity: S.1149, the Energy Tax Incentives Act of 2003, approved by the Senate Finance Committee (SFC) on April 2, 2003 (superseding S. 597), and H.R. 6, introduced as H.R. 1531 and approved by the House on April 11, 2003, by a vote of 247-175.
Date: June 19, 2003
Creator: Lazzari, Salvatore
Partner: UNT Libraries Government Documents Department
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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
Partner: UNT Libraries Government Documents Department
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Energy Tax Policy

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.
Date: April 22, 2005
Creator: Lazzari, Salvatore
Partner: UNT Libraries Government Documents Department
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Energy Tax Policy

Description: This report brief discusses the history, current posture, and outlook for federal energy tax policy.
Date: July 28, 2005
Creator: Lazzari, Salvatore
Partner: UNT Libraries Government Documents Department
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Energy Tax Policy

Description: This report brief discusses the history, current posture, and outlook for federal energy tax policy.
Date: August 2, 2005
Creator: Lazzari, Salvatore
Partner: UNT Libraries Government Documents Department
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Energy Tax Policy

Description: This report brief discusses the history, current posture, and outlook for federal energy tax policy.
Date: February 20, 2004
Creator: Lazzari, Salvatore
Partner: UNT Libraries Government Documents Department
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Energy Tax Policy

Description: President Bush has issued a comprehensive energy policy initiative, which includes limited energy tax measures; the Administration has criticized such measures as being inconsistent with its free market philosophy. Several of the issues that drove energy policy and energy tax policy during the 106th Congress are extant: 1) tax incentives to increase the supply of oil and gas; 2) energy tax issues relating to energy conservation and energy efficiency; 3) energy tax issues relating to alternative… more
Date: August 24, 2001
Creator: Lazzari, Salvatore
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: February 15, 2002
Creator: Lazzari, Salvatore
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: April 5, 2002
Creator: Lazzari, Salvatore
Partner: UNT Libraries Government Documents Department
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