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 Collection: Congressional Research Service Reports
The Work Opportunity Tax Credit and the 105th Congress

The Work Opportunity Tax Credit and the 105th Congress

Date: May 14, 1998
Creator: Levine, Linda
Description: The Work Opportunity Tax Credit (WOTC) was initiated in the Small Business Job Protection Act of 1996 (P.L. 104-188). It is a temporary measure intended to encourage for-profit employers to hire members of specifically designated groups thought to experience recurring problems in the labor market. This document describes the WOTC and identifies issues for members of the 105th Congress.
Contributing Partner: UNT Libraries Government Documents Department
Social Security Taxes: Where Do Surplus Taxes Go and How Are They Used?

Social Security Taxes: Where Do Surplus Taxes Go and How Are They Used?

Date: April 29, 1998
Creator: Koitz, David Stuart
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Level of Taxes in the United States, 1940-1997

The Level of Taxes in the United States, 1940-1997

Date: April 17, 1998
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Work Opportunity Tax Credit: A Fact Sheet

The Work Opportunity Tax Credit: A Fact Sheet

Date: April 2, 1998
Creator: Levine, Linda
Description: The 104th Congress replaced the Targeted Jobs Tax Credit (TJTC, 1978-1994) with the Work Opportunity Tax Credit (WOTC) in section 1201 of the Small Business Job Protection Act of 1996 (P.L. 104-188). This document provides basic facts about the WOTC.
Contributing Partner: UNT Libraries Government Documents Department
Global Climate Change: The Energy Tax Incentives in the President's FY1999 Budget

Global Climate Change: The Energy Tax Incentives in the President's FY1999 Budget

Date: March 4, 1998
Creator: Lazzari, Salvatore
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Social Security Reform: How Much of a Role Could Private Retirement Accounts Play?

Social Security Reform: How Much of a Role Could Private Retirement Accounts Play?

Date: March 4, 1998
Creator: Koitz, David Stuart
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Taxpayer Relief Act of 1997: An Overview

The Taxpayer Relief Act of 1997: An Overview

Date: October 17, 1997
Creator: Brumbaugh, David L
Description: None
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
Gasoline Excise Tax - Historical Revenues: Fact Sheet

Gasoline Excise Tax - Historical Revenues: Fact Sheet

Date: September 16, 1997
Creator: Talley, Louis Alan
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Tax Treatment of Alternative Transportation Fuels

The Tax Treatment of Alternative Transportation Fuels

Date: March 19, 1997
Creator: Lazzari, Salvatore
Description: None
Contributing Partner: UNT Libraries Government Documents Department