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 Collection: Congressional Research Service Reports
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
Tax Benefits for Health Insurance: Current Legislation

Tax Benefits for Health Insurance: Current Legislation

Date: August 8, 2002
Creator: Lyke, Bob & Sroka, Christopher J
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tuition Tax Credits

Tuition Tax Credits

Date: July 19, 1982
Creator: Lyke, Robert F
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Fish and Wildlife Service: Compensation to Local Governments

Fish and Wildlife Service: Compensation to Local Governments

Date: March 6, 1990
Creator: M. Lynne Corn
Description: The Refuge Revenue Sharing Fund (RRSF) was enacted in response to the concern of local governments regarding losses to their tax base due to the presence of federally owned land under the jurisdiction of the Fish and Wildlife Service. This report outlines recent history of RRSF payment levels. It examines the RRSF and describes how the fund differs in its treatment of reserved and acquired lands under the jurisdiction of FWS. The report also examines the Payment in Lieu of Taxes (PILT) program in detail.
Contributing Partner: UNT Libraries Government Documents Department
Excise Tax on High-Cost Employer-Sponsored Health Coverage: In Brief

Excise Tax on High-Cost Employer-Sponsored Health Coverage: In Brief

Date: March 24, 2016
Creator: Mach, Annie L.
Description: This report provides an overview of the excise tax. The report includes cost estimates for the excise tax and explores the excise tax's relationship with the tax advantages for employer-sponsored health coverage. The information in this report is based on statute and two notices issued by the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS).
Contributing Partner: UNT Libraries Government Documents Department
Alternative Minimum Taxpayers by State: 2009, 2010, and Projections for 2012

Alternative Minimum Taxpayers by State: 2009, 2010, and Projections for 2012

Date: December 4, 2012
Creator: Maguire, Steven
Description: Report that breaks down, state-by-state, the percentage of taxpayers subject to Alternative Minimum Tax (AMT), and also maps out these projections for the year 2012.
Contributing Partner: UNT Libraries Government Documents Department
Average Effective Corporate Tax Rates: 1959 to 2005

Average Effective Corporate Tax Rates: 1959 to 2005

Date: September 6, 2006
Creator: Maguire, Steven
Description: This report examines average effective corporate tax rates of domestic nonfinancial corporations. Generally, the average effective corporate tax rate is total corporate tax receipts divided by corporate profits.
Contributing Partner: UNT Libraries Government Documents Department
Consumption Taxes and the Level and Composition of Saving

Consumption Taxes and the Level and Composition of Saving

Date: January 11, 2001
Creator: Maguire, Steven
Description: This report examines how the composition of saving might change with the introduction of a consumption tax. Specifically, the report analyzes the possible impact of a consumption based tax system on various forms and levels of saving.
Contributing Partner: UNT Libraries Government Documents Department
Federal Deductibility of State and Local Taxes

Federal Deductibility of State and Local Taxes

Date: September 28, 2007
Creator: Maguire, Steven
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
Funding School Renovation: Qualified Zone Academy Bonds vs. Traditional Tax-Exempt Bonds

Funding School Renovation: Qualified Zone Academy Bonds vs. Traditional Tax-Exempt Bonds

Date: July 25, 2001
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Internet Commerce and State Sales and Use Taxes

Internet Commerce and State Sales and Use Taxes

Date: January 18, 2002
Creator: Maguire, Steven
Description: In theory, state sales and use taxes are based on the destination principle, which prescribes that taxes should be paid where the consumption takes place. States are concerned because they anticipate gradually losing more tax revenue as the growth of Internet commerce allows more residents to buy products from vendors located out-of-state and evade use taxes. The size of the revenue loss from Internet commerce and subsequent tax evasion is uncertain. Congress is involved in this issue because commerce conducted by parties in different states over the Internet falls under the Commerce Clause of the Constitution. The degree of congressional involvement is an open question.
Contributing Partner: UNT Libraries Government Documents Department