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 Collection: Congressional Research Service Reports
"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis

"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis

Date: April 3, 2013
Creator: Lunder, Erika K. & Pettit, Carol A.
Description: This report focuses on the ways in which the states' efforts to impose requirements on out-of-state retailers are limited by the Constitution. The report discusses recent state legislation as well as legislation introduced in the two most recent Congresses.
Contributing Partner: UNT Libraries Government Documents Department
501(c)(4)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws

501(c)(4)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws

Date: May 17, 2013
Creator: Lunder, Erika K. & Whitaker, L. P.
Description: This report discusses 501(c)(4) social welfare organizations, including the requirements necessary to maintain 501(c)(4) status and the requirements for annual reporting to the Internal Revenue Service and Federal Election Commission.
Contributing Partner: UNT Libraries Government Documents Department
Constitutionality of Retroactive Tax Legislation

Constitutionality of Retroactive Tax Legislation

Date: October 25, 2012
Creator: Lunder, Erika K.; Meltz, Robert & Thomas, Kenneth R.
Description: Report that examines the constitutional provisions that might be implicated by retroactive tax legislation, including legislation that seems intended to punish past behavior.
Contributing Partner: UNT Libraries Government Documents Department
Tax Provisions to Assist with Disaster Recovery

Tax Provisions to Assist with Disaster Recovery

Date: November 29, 2012
Creator: Lunder, Erika K.; Pettit, Carol A. & Teefy, Jennifer
Description: Report that provides a basic overview of existing, permanent provisions that benefit victims of disasters, as well as past, targeted legislative responses to particular disasters. The relief is discussed without examining either the qualifications for or the limitation on claiming the provisions' benefits.
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Education in the Taxpayer Relief Act of 1997

Tax Benefits for Education in the Taxpayer Relief Act of 1997

Date: September 30, 1997
Creator: Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments

Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments

Date: September 14, 2000
Creator: Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments

Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments

Date: July 30, 2001
Creator: Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Health Insurance: Current Legislation

Tax Benefits for Health Insurance: Current Legislation

Date: May 7, 2004
Creator: Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Health Insurance: Current Legislation

Tax Benefits for Health Insurance: Current Legislation

Date: June 20, 2003
Creator: Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Health Insurance: Current Legislation

Tax Benefits for Health Insurance: Current Legislation

Date: July 7, 2003
Creator: Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Health Insurance: Current Legislation

Tax Benefits for Health Insurance: Current Legislation

Date: September 3, 2003
Creator: Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Health Insurance: Current Legislation

Tax Benefits for Health Insurance: Current Legislation

Date: October 3, 2003
Creator: Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Health Insurance: Current Legislation

Tax Benefits for Health Insurance: Current Legislation

Date: September 24, 2004
Creator: Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Health Insurance: Current Legislation

Tax Benefits for Health Insurance: Current Legislation

Date: April 19, 2001
Creator: Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Health Insurance: Current Legislation

Tax Benefits for Health Insurance: Current Legislation

Date: January 11, 2001
Creator: Lyke, Bob
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Health Insurance: Current Legislation

Tax Benefits for Health Insurance: Current Legislation

Date: February 6, 2006
Creator: Lyke, Bob
Description: This report discusses a variety of potential proposals to change the tax benefits for health insurance and medical expenses, including measures that would expand the availability and attractiveness of health savings accounts (HSAs), or employer tax credits.
Contributing Partner: UNT Libraries Government Documents Department
The Tax Exclusion for Employer-Provided Health Insurance: Policy Issues Regarding the Repeal Debate

The Tax Exclusion for Employer-Provided Health Insurance: Policy Issues Regarding the Repeal Debate

Date: November 21, 2008
Creator: Lyke, Bob
Description: Employer-provided health insurance is excluded from the determination of employees' federal income taxes, resulting in significant tax savings for many workers. The federal income tax exclusion -- the focus of this report -- is criticized for several reasons. These arguments about the exclusion merit careful consideration as Congress is starting to debate broad health care reform for the first time in 15 years. This report discusses this issue at length, including advantages and disadvantages to keeping the income tax inclusion as Congress undergoes the health policy reform process.
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Health Insurance: Current Legislation

Tax Benefits for Health Insurance: Current Legislation

Date: September 18, 2002
Creator: Lyke, Bob & Sroka, Christopher J
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Health Insurance: Current Legislation

Tax Benefits for Health Insurance: Current Legislation

Date: October 28, 2002
Creator: Lyke, Bob & Sroka, Christopher J
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Health Insurance: Current Legislation

Tax Benefits for Health Insurance: Current Legislation

Date: December 17, 2002
Creator: Lyke, Bob & Sroka, Christopher J
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Health Insurance: Current Legislation

Tax Benefits for Health Insurance: Current Legislation

Date: February 6, 2003
Creator: Lyke, Bob & Sroka, Christopher J
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Health Insurance: Current Legislation

Tax Benefits for Health Insurance: Current Legislation

Date: March 26, 2003
Creator: Lyke, Bob & Sroka, Christopher J
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Health Insurance: Current Legislation

Tax Benefits for Health Insurance: Current Legislation

Date: May 14, 2003
Creator: Lyke, Bob & Sroka, Christopher J
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Benefits for Health Insurance: Current Legislation

Tax Benefits for Health Insurance: Current Legislation

Date: July 2, 2002
Creator: Lyke, Bob & Sroka, Christopher J
Description: None
Contributing Partner: UNT Libraries Government Documents Department