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 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
Tax Credit Bonds: Overview and Analysis

Tax Credit Bonds: Overview and Analysis

Date: July 29, 2010
Creator: Maguire, Steven
Description: Almost all state and local governments sell bonds to finance public projects and certain qualified private activities. Most of the bonds issued are tax-exempt bonds because the interest payments are not included in the bondholder's (purchaser's) federal taxable income. In contrast, Tax Credit Bonds (TCBs) are a type of bond that offers the holder a federal tax credit instead of interest. This report explains the tax credit mechanism and describes the market for the bonds.
Contributing Partner: UNT Libraries Government Documents Department
Tax Credit Bonds: Overview and Analysis

Tax Credit Bonds: Overview and Analysis

Date: April 16, 2009
Creator: Maguire, Steven
Description: Tax Credit Bonds (TCBs) are a type of bond that offers the holder a federal tax credit instead of interest. This report explains the tax credit mechanism and describes the market for the bonds. It also discusses related pieces of legislation and what the most common uses of the proceeds from TCBs are.
Contributing Partner: UNT Libraries Government Documents Department
Internet Taxation: Issues and Legislation in the 108th Congress

Internet Taxation: Issues and Legislation in the 108th Congress

Date: March 8, 2004
Creator: Maguire, Steven & Noto, Nonna A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Internet Taxation: Issues and Legislation in the 108th Congress

Internet Taxation: Issues and Legislation in the 108th Congress

Date: May 4, 2004
Creator: Maguire, Steven & Noto, Nonna A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Internet Taxation: Issues and Legislation in the 109th Congress

Internet Taxation: Issues and Legislation in the 109th Congress

Date: February 2, 2006
Creator: Maguire, Steven & Noto, Nonna A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Federal Deductibility of State and Local Taxes

Federal Deductibility of State and Local Taxes

Date: November 10, 2014
Creator: Maguire, Steven & Stupak, Jeffrey M.
Description: This report provides a brief history of deductible state and local taxes, and discusses deduction for real estate property taxes, deductions for income, sales, and use taxes. The report also discusses policy alternatives and current legislation.
Contributing Partner: UNT Libraries Government Documents Department
The Alternative Minimum Tax for Individuals: Legislative Activity in the 110th Congress

The Alternative Minimum Tax for Individuals: Legislative Activity in the 110th Congress

Date: July 1, 2008
Creator: Maguire, Steven & Teefy, Jennifer
Description: The alternative minimum tax (AMT) for individuals was originally enacted to ensure that all taxpayers, especially high-income taxpayers, pay at least a minimum amount of federal taxes. However, the AMT is not indexed for inflation, and this factor, combined with recent reductions in the regular income tax, has greatly expanded the potential impact of the AMT. This report explains legislation for the FY2009 budget compromise, which includes an offset AMT patch.
Contributing Partner: UNT Libraries Government Documents Department
The Rum Excise Tax Cover-Over: Legislative History and Current Issues

The Rum Excise Tax Cover-Over: Legislative History and Current Issues

Date: January 20, 2010
Creator: Maguire, Steven & Teefy, Jennifer
Description: This report provides a history and analysis of the rum cover-over program and current legislative efforts to modify the program. The congressional debate on this legislation could also lead to debate on the broader issue of the cover-over program more generally.
Contributing Partner: UNT Libraries Government Documents Department
Business Tax Issues in 2009

Business Tax Issues in 2009

Date: April 8, 2009
Creator: Marples, Donald J.
Description: This report discusses the tax climate for businesses, while economic stimulus proposals dominate the congressional debate. During 2009, it is anticipated that congressional deliberations will once again turn towards the extension of several expiring business tax provisions, energy taxation, tax shelters, and international taxation, while continuing to examine opportunities to stimulate the economy.
Contributing Partner: UNT Libraries Government Documents Department