You limited your search to:
Collection:
Congressional Research Service Reports
Energy Efficiency and Renewable Energy Legislation in the 109th Congress
Date: August 14, 2006
Creator: Sissine, Fred
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs9380/
The Retirement Savings Tax Credit: A Fact Sheet
Date: August 7, 2006
Creator: Purcell, Patrick
Description: The Economic Growth and Tax Relief Reconciliation Act of 2001 authorized a non-refundable tax credit of up to $1,000 for eligible individuals who contribute to an IRA or an employer-sponsored retirement plan. The maximum credit is 50% of retirement contributions up to $2,000. This credit can reduce the amount of taxes owed, but the tax credit itself is non-refundable. The maximum credit is the lesser of either $1,000 or the tax that the individual would have owed without the credit. Eligibility is based on the taxpayer's adjusted gross income. The eligible income brackets are not indexed to inflation. Taxpayers under age 18 or who are full-time students are not eligible for the credit.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs10233/
The Advisory Panel's Tax Reform Proposals
Date: July 13, 2006
Creator: Gravelle, Jane G.
Description: In early 2005, the President appointed a tax reform advisory panel to formulate tax reform proposals. The report of the President’s Advisory Panel on Tax Reform, issued in November 2005, recommended two reform plans to consider: 1) a revised income tax, referred to as the simplified income tax (SIT); and 2) a consumption tax coupled with a tax on financial income, referred to as the growth and investment tax (GIT). This report discusses the provisions and implications of these two taxes in detail.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs9482/
State Corporate Income Taxes: A Description and Analysis
Date: June 30, 2006
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs9311/
The Alternative Minimum Tax for Individuals
Date: May 22, 2006
Creator: Esenwein, Gregg A.
Description: This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs10481/
The Alternative Minimum Tax for Individuals
Date: May 22, 2006
Creator: Esenwein, Gregg A
Description: This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs9738/
Retirement Savings and Household Wealth: Trends from 2001 to 2004
Date: May 22, 2006
Creator: Purcell, Patrick J
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs9224/
Tax-Exempt Organizations: Political Activity Restrictions and Disclosure Requirements
Date: April 20, 2006
Creator: Lunder, Erika
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs9271/
The Effects of Government Expenditures and Revenues on the Economy and Economic Well-Being: A Cross-National Analysis
Date: April 5, 2006
Creator: Hungerford, Thomas L
Description: Congress passed and the President signed a reconciliation bill (P.L. 109-171) to reduce mandatory spending by $39 billion between FY2006 and FY2010. A revenue reduction reconciliation bill (H.R. 4297) has not been enacted as of the date of this report. Many argue that tax and spending reductions will stimulate economic growth, whereas many others argue that tax cuts will lead to a larger deficit with adverse economic effects and that spending cuts will reduce critical government services. This report examines the effects of government spending and taxation on economic growth and economic well-being by comparing the United States with 20 other industrial Organization for Economic Cooperation and Development (OECD) countries.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs9956/
The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History
Date: April 4, 2006
Creator: Jackson, Pamela J.
Description: Excise taxes have long been a part of our country's revenue history. The federal government first imposed its excise tax on gasoline at a one-cent per gallon rate in 1932 to correct a federal budgetary imbalance. The burden for much of the tax ultimately falls on the consumer. The Highway Revenue Act of 1956 established the federal Highway Trust Fund for the direct purpose of funding the construction of an interstate highway system and aiding in the finance of primary, secondary, and urban routes. This act increased the tax on gasoline from two to three cents per gallon. President Bush recently signed a piece of legislation that calls for the extension of the Highway Trust Fund excise tax and an eventual expiration after September 30, 2011.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs10496/