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 Collection: Congressional Research Service Reports
Federal Taxation of Aliens Working in the United States

Federal Taxation of Aliens Working in the United States

Date: May 18, 2012
Creator: Lunder, Erika K.
Description: This report outlines issues regarding the taxation of aliens since several pieces of current legislation have been introduced that would impose restrictions for claiming child tax credits or for claiming credits and refunds. The report includes an overview of immigration status, resident or nonresident aliens, taxation of income for various classifications, and Social Security and medicare taxes.
Contributing Partner: UNT Libraries Government Documents Department
Higher Education Tax Benefits: Brief Overview and Budgetary Effects

Higher Education Tax Benefits: Brief Overview and Budgetary Effects

Date: July 10, 2012
Creator: Crandall-Hollick, Margot L.
Description: This report provides a brief overview of the higher education tax benefits that are currently available to students and their families. The report contrasts higher education tax benefits with traditional student aid, presents a brief history of higher education tax policy over the past 60 years, summarizes key features of the available tax benefits, and provides JCT estimates of revenue losses resulting from individual tax provisions.
Contributing Partner: UNT Libraries Government Documents Department
Higher Education Tax Benefits: Brief Overview and Budgetary Effects

Higher Education Tax Benefits: Brief Overview and Budgetary Effects

Date: September 25, 2012
Creator: Crandall-Hollick, Margot L.
Description: This report provides a brief overview of the higher education tax benefits that are currently available to students and their families. The report contrasts higher education tax benefits with traditional student aid, presents a brief history of higher education tax policy over the past 60 years, summarizes key features of the available tax benefits, and provides JCT estimates of revenue losses resulting from individual tax provisions.
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
Small Business Tax Benefits: Overview and Economic Analysis

Small Business Tax Benefits: Overview and Economic Analysis

Date: March 3, 2004
Creator: Guenther, Gary
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Flat Tax, Value-Added Tax, and National Retail Sales Tax: Overview of the Issues

The Flat Tax, Value-Added Tax, and National Retail Sales Tax: Overview of the Issues

Date: December 14, 2004
Creator: Esenwein, Gregg A & Gravelle, Jane G
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Incentives: A Comparison of the Senate Finance Committee Bill (S.1149) and the House Bill (H.R.6)

Energy Tax Incentives: A Comparison of the Senate Finance Committee Bill (S.1149) and the House Bill (H.R.6)

Date: June 19, 2003
Creator: Lazzari, Salvatore
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.
Contributing Partner: UNT Libraries Government Documents Department
List of Temporary Tax Provisions: "Extenders" Expiring in 2005

List of Temporary Tax Provisions: "Extenders" Expiring in 2005

Date: April 19, 2005
Creator: Jackson, Pamela J
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Deductions for Catastrophic Risk Insurance Reserves: Explanation and Economic Analysis

Tax Deductions for Catastrophic Risk Insurance Reserves: Explanation and Economic Analysis

Date: September 2, 2005
Creator: Brumbaugh, David L & King, Rawle O
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Crude Oil Windfall Profit Tax Act: Context and Content

The Crude Oil Windfall Profit Tax Act: Context and Content

Date: December 17, 1981
Creator: Gelb, Bernard A
Description: Debate over natural gas pricing has included the consideration of a windfall profit tax, with the oil windfall profit tax as a possible guide to what might be levied on natural gas at the wellhead. This report reviews the issues surrounding the enactment of the crude oil windfall profit tax, spells out its provisions, and provides data on the revenues collected and anticipated.
Contributing Partner: UNT Libraries Government Documents Department