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 Collection: Congressional Research Service Reports
Tax Policy Options for Deficit Reduction
This report analyzes various revenue options for deficit reduction and highlights proposals made by the President's Fiscal Commission and the Debt Reduction Task Force. digital.library.unt.edu/ark:/67531/metadc103127/
Tax Provisions Expiring in 2013 ("Tax Extenders")
This report discusses dozens of temporary tax provisions that are scheduled to expire at the end of 2013 under current law. Most of the provisions set to expire in 2013 have been part of past temporary tax extension legislation. digital.library.unt.edu/ark:/67531/metadc267849/
Tax Reform in the 113th Congress: An Overview of Proposals
This report provides background information regarding tax reform and discusses ways to make the U.S. tax system simpler, fairer, and more efficient. digital.library.unt.edu/ark:/67531/metadc276863/
Energy Tax Policy: Issues in the 112th Congress
The economic rationale for interventions in energy markets helps inform the debate surrounding energy tax policy. This report begins by providing background on the economic rationale for energy market interventions, highlighting various market failures. After identifying possible market failures in the production and consumption of energy, possible interventions are discussed. The report concludes with an analysis of energy tax policy as it stands at the start of the 112th Congress. digital.library.unt.edu/ark:/67531/metadc40134/
Energy Tax Policy: Issues in the 112th Congress
The economic rationale for interventions in energy markets helps inform the debate surrounding energy tax policy. This report begins by providing background on the economic rationale for energy market interventions, highlighting various market failures. After identifying possible market failures in the production and consumption of energy, possible interventions are discussed. The report concludes with an analysis of energy tax policy as it stands at the start of the 112th Congress. digital.library.unt.edu/ark:/67531/metadc83960/
Tax Issues and the Gulf of Mexico Oil Spill: Legal Analysis of Payments and Tax Relief Policy Options
This report will briefly discuss existing disaster-related tax provisions and their application to the recent Depewater Horizon oil rig explosion and subsequent oil spill in the Gulf of Mexico. The report then provides an analysis of the tax treatment of the BP payments to the individuals and businesses impacted by the oil spill as well as various policy options for providing tax relief to oil spill victims, highlighting the circumstantial differences between previous natural disasters and the current oil spill. The report concludes with a brief summary of current legislative efforts. digital.library.unt.edu/ark:/67531/metadc29598/
Statutory Individual Income Tax Rates and Other Elements of the Tax System: 1988 through 2008
This report summarizes information about the tax brackets and other key elements of the tax system that determine taxpayer's statutory marginal tax rate. Such elements include tax brackets, exemptions, standard deductions, etc. Statutory individual income tax rates, also referred to as “statutory marginal tax rates,” are the rates of tax applicable to the last (marginal) increment of taxable income. Statutory rates play an important role in determining the real marginal tax rates, which affect taxpayers' economic behavior. digital.library.unt.edu/ark:/67531/metadc94146/
Tax Implications of SILOs, QTEs, and Other Leasing Transactions with Tax-Exempt Entities
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Brief Facts and Statistics
This report provides facts and statistics about Social Security that are frequently requested by Members of Congress and their staffs. It includes information about Social Security taxes and benefits, the program's impact on its recipients' incomes, federal tax receipts, federal spending and the economy, administrative information, and selected facts about Medicare. digital.library.unt.edu/ark:/67531/metadc26041/
Major Decisions in the House and Senate on Social Security: 1935-2010
This report responds to the many inquiries that CRS gets for Social Security vote information, which range from requests for general information about legislative action over the years to requests for information about specific floor amendments. It is intended to be a reference document on the major statutory decisions made by Congress on the Social Security program. A detailed table of contents and a summary table of the legislation discussed are provided to aid the reader. digital.library.unt.edu/ark:/67531/metadc122280/
Energy Efficiency and Renewable Energy Legislation in the 109th Congress
This report reviews the status of energy efficiency and renewable energy legislation introduced during the 109th Congress. Action in the second session has focused on appropriations bills; the first session focused on omnibus energy policy bill H.R. 6 and several appropriations bills. this report describes several major pieces of legislation, including the Energy Policy Act of 2005 and the Transportation Equity Act. For each bill listed in this report, a brief description and a summary of action are given, including references to committee hearings and reports. Also, a selected list of hearings on renewable energy is included. digital.library.unt.edu/ark:/67531/metacrs9380/
Individual Retirement Accounts (IRAs): Legislative Issues in the 105th Congress
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Individual Retirement Accounts (IRAs): Legislative Issues in the 106th Congress
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Retirement Plans with Individual Accounts: Federal Rules and Limits
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Retirement Plans with Individual Accounts: Federal Rules and Limits
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The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History
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The Federal Excise Tax on Telephone Service: A History
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Gasoline Excise Tax - Historical Revenues: Fact Sheet
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Telephone Excise Tax
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The Telephone Excise Tax: Revenues, Effects, and Repeal Proposals
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Excise Taxes on Alcohol, Tobacco, and Gasoline: History and Inflation-Adjusted Rates
This report provides inflation-adjusted excise tax rates for alcohol, tobacco, and gasoline products. The base for computation is November 1951. All of the above cited commodities had rate increases effective for that date under the Revenue Act of 1951. The adjustments show what the tax rates would be in 1999 if they had been increased to reflect inflation digital.library.unt.edu/ark:/67531/metacrs1025/
Excise Taxes on Alcohol, Tobacco, and Gasoline: History and Inflation Adjusted Rates
This report provides inflation adjusted excise tax rates for alcohol, tobacco, and gasoline products. The base for computation is November 1951; the adjustments show what the tax rates would be if they had been increased to reflect inflation. All of the above cited commodities had rate increases effective for that date under the Revenue Act of 1951. Just as the Congress was prepared to lower excise tax rates because of peacetime conditions, plans had to be revised as a result of the start of the Korean War. Thus, the Revenue Act of 1951 was born out of revenue needs due to increased military expenditures. digital.library.unt.edu/ark:/67531/metacrs493/
Charitable Contributions of Food Inventory: Proposals for Change
Early in the 109th Congress, both S. 6, the Family and Community Protection Act of 2005, and S. 94, the Good Samaritan Hunger Relief Tax Incentive Act, have been introduced to encourage gifts of food by businesses for charitable purposes. While current law provides a deduction only to C corporations, these bills would expand the tax break to all business entities. The value of the existing deduction is the corporation’s basis in the donated product plus one half of the amount of appreciation, as long as that amount is less than twice the corporation’s basis in the product. digital.library.unt.edu/ark:/67531/metacrs9106/
Gasoline Excise Tax - Historical Revenues: Fact Sheet
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Major Tax Issues in the 105th Congress: A Summary
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Homeland Security: 9/11 Victim Relief Funds
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Homeland Security: 9/11 Victim Relief Funds
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Tax Incentives for Alternative Fuel and Advanced Technology Vehicles
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Tax Return Confidentiality
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