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 Collection: Congressional Research Service Reports
Extending the 2001, 2003, and 2004 Tax Cuts
This report discusses the Economic Growth and Tax Relief Reconciliation Act of 2001, the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA, and the Working Family Tax Relief Act of 2004 (WFTRA). Since all of the tax reductions provisions of all three of these acts expire at some point in the future, Congress faces the issue of whether to extend and/or make the reductions permanent. Extending these tax reductions, however, is likely to significantly reduce federal revenues in the future. digital.library.unt.edu/ark:/67531/metacrs8063/
Extending the 2001, 2003, and 2004 Tax Cuts
This report discusses the Economic Growth and Tax Relief Reconciliation Act of 2001, the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA, and the Working Family Tax Relief Act of 2004 (WFTRA). Since all of the tax reductions provisions of all three of these acts expire at some point in the future, Congress faces the issue of whether to extend and/or make the reductions permanent. Extending these tax reductions, however, is likely to significantly reduce federal revenues in the future. digital.library.unt.edu/ark:/67531/metacrs7330/
Fact Sheet on Congressional Tax Proposals in the 108th Congress
This report discusses the President, House and Senate tax proposals. Beyond the comprehensive tax proposals, both the House and the Senate have considered a range of targeted tax proposals. One of the first tax-related measures considered during the 108th Congress would provide tax reductions to armed services personnel. Congress has also initiated reconsideration of legislation not completed in the 107th Congress: tax incentives for charitable giving deductions, pension diversification, energy taxation, and tax shelters. digital.library.unt.edu/ark:/67531/metacrs5470/
Fact Sheet on Congressional Tax Proposals in the 108th Congress
This report discusses the President, House and Senate tax proposals. Beyond the comprehensive tax proposals, both the House and the Senate have considered a range of targeted tax proposals. One of the first tax-related measures considered during the 108th Congress would provide tax reductions to armed services personnel. Congress has also initiated reconsideration of legislation not completed in the 107th Congress: tax incentives for charitable giving deductions, pension diversification, energy taxation, and tax shelters. digital.library.unt.edu/ark:/67531/metacrs5471/
Fact Sheet on Congressional Tax Proposals in the 108th Congress
This report discusses the President, House and Senate tax proposals. Beyond the comprehensive tax proposals, both the House and the Senate have considered a range of targeted tax proposals. One of the first tax-related measures considered during the 108th Congress would provide tax reductions to armed services personnel. Congress has also initiated reconsideration of legislation not completed in the 107th Congress: tax incentives for charitable giving deductions, pension diversification, energy taxation, and tax shelters. digital.library.unt.edu/ark:/67531/metacrs5472/
Fact Sheet on Congressional Tax Proposals in the 108th Congress
This report discusses the President, House and Senate tax proposals. Beyond the comprehensive tax proposals, both the House and the Senate have considered a range of targeted tax proposals. One of the first tax-related measures considered during the 108th Congress would provide tax reductions to armed services personnel. Congress has also initiated reconsideration of legislation not completed in the 107th Congress: tax incentives for charitable giving deductions, pension diversification, energy taxation, and tax shelters. digital.library.unt.edu/ark:/67531/metacrs5473/
Fact Sheet on Congressional Tax Proposals in the 108th Congress
This report discusses the President, House and Senate tax proposals. Beyond the comprehensive tax proposals, both the House and the Senate have considered a range of targeted tax proposals. One of the first tax-related measures considered during the 108th Congress would provide tax reductions to armed services personnel. Congress has also initiated reconsideration of legislation not completed in the 107th Congress: tax incentives for charitable giving deductions, pension diversification, energy taxation, and tax shelters. digital.library.unt.edu/ark:/67531/metacrs5474/
Fact Sheet on Congressional Tax Proposals in the 108th Congress
After passing a major multi-year tax cut in Mid-2001 (which was sunsetted after ten years) and a stimulus bill in 2002, Congress is considering energy tax subsidies, tax incentives for charitable giving deductions, pension diversification in the wake of the ENRON problems, and tax shelters. The House has passed several bills that would make the multiyear tax cut permanent as well as a bill to speed up certain provisions. digital.library.unt.edu/ark:/67531/metacrs5468/
Fact Sheet on Congressional Tax Proposals in the 108th Congress
This report discusses the President, House and Senate tax proposals. Beyond the comprehensive tax proposals, both the House and the Senate have considered a range of targeted tax proposals. One of the first tax-related measures considered during the 108th Congress would provide tax reductions to armed services personnel. Congress has also initiated reconsideration of legislation not completed in the 107th Congress: tax incentives for charitable giving deductions, pension diversification, energy taxation, and tax shelters. digital.library.unt.edu/ark:/67531/metacrs5469/
Fact Sheet on Congressional Tax Proposals
A general tax cut (H.R. 2488), costing $792 billion over 10 years, was vetoed in September 1999. A more narrowly focused bill (H.R. 1180) extending certain expiring provisions was adopted in December. Several tax proposals have been or are likely to be considered in 2000. The largest of these was marriage penalty legislation (H.R. 6 and S. 2346). Tax provisions are also included in health care legislation and minimum wage legislation; the latter passed the House on March 9 and included distressed communities legislation and a repeal of the installment sales provision included in the extenders bill. A number of separate tax bills are also under consideration. The general tax cut proposal included across-the-board tax cuts, benefits for married couples, phase-out of the alternative minimum tax, a reduction in capital gains taxes, a phase-out of the estate tax and provisions relating to education and health. digital.library.unt.edu/ark:/67531/metacrs1315/
Fact Sheet on Congressional Tax Proposals
After passing a major multi-year tax cut in Mid-2001 (which was sunsetted after ten years) and a stimulus bill in 2002, Congress is considering energy tax subsidies, tax incentives for charitable giving deductions, pension diversification in the wake of the ENRON problems, and tax shelters. The House has passed several bills that would make the multiyear tax cut permanent as well as a bill to speed up certain provisions. digital.library.unt.edu/ark:/67531/metacrs3448/
Fact Sheet on Congressional Tax Proposals
After passing a major multi-year tax cut in Mid-2001 (which was sunsetted after ten years) and a stimulus bill in 2002, Congress is considering energy tax subsidies, tax incentives for charitable giving deductions, pension diversification in the wake of the ENRON problems, and tax shelters. The House has passed several bills that would make the multiyear tax cut permanent as well as a bill to speed up certain provisions. digital.library.unt.edu/ark:/67531/metacrs3449/
Tax Activity in the 107th Congress
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Dynamic Scoring for Tax Legislation: A Review of Models
This report first explains dynamic scoring, including the types of effects incorporated and the types of models used, as well as what groups conduct or have conducted macroeconomic analysis of tax changes. The following section discusses the specific issues associated with tax reform. The final section discusses general issues surrounding the use of various models and reviews the empirical evidence on supply side responses. digital.library.unt.edu/ark:/67531/metadc332891/
Dynamic Scoring
This report explains dynamic scoring, including the types of effects incorporated and the types of models used, as well as what groups conduct or have conducted macroeconomic analysis of tax changes. digital.library.unt.edu/ark:/67531/metadc501612/
Super-Majority Voting Requirement for Tax Increases: An Overview of Proposals for a Constitutional Amendment
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Super-Majority Voting Requirement for Tax Increases: An Overview of Proposals for a Constitutional Amendment
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Super-Majority Voting Requirement for Tax Increases: An Overview of Proposals for a Constitutional Amendment
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A Tax Limitation Constitutional Amendment: Issues and Options Concerning a Super-Majority Requirement
Proposals to limit the federal government’s authority to raise taxes have been made several times in recent years. Most frequently, these proposals call for limits on Congress’s ability to pass revenue measures. Typically, limitation proposals would allow increases in tax revenues only under one of two circumstances. First, tax revenues could increase under existing tax laws as a result of economic upturns. Alternatively, they could increase because of a new law, but only if it were passed by a super-majority (typically two-thirds or three-fifths). Questions about how such proposals might be applied in practice have not been clearly answered. Congress has previously considered such proposals in 1996, 1997, 1998, 1999, 2000, and 2001. In each case the proposal has failed to achieve the two-thirds majority necessary for passage. Most recently, the House considered H.J.Res. 96 on June 12, 2002. The measure failed to achieve the necessary two-thirds, 227-178. This report will be updated to reflect any further legislative actions on such proposals. digital.library.unt.edu/ark:/67531/metacrs3422/
A Tax Limitation Constitutional Amendment: Issues and Options Concerning a Super-Majority Requirement
Proposals to limit the federal government’s authority to raise taxes have been made several times in recent years. Most frequently, these proposals call for limits on Congress’s ability to pass revenue measures. Typically, limitation proposals would allow increases in tax revenues only under one of two circumstances. First, tax revenues could increase under existing tax laws as a result of economic upturns. Alternatively, they could increase because of a new law, but only if it were passed by a super-majority (typically two-thirds or three-fifths). Questions about how such proposals might be applied in practice have not been clearly answered. Congress has previously considered such proposals in 1996, 1997, 1998, 1999, 2000, and 2001. In each case the proposal has failed to achieve the two-thirds majority necessary for passage. Most recently, the House considered H.J.Res. 96 on June 12, 2002. The measure failed to achieve the necessary two-thirds, 227-178. This report will be updated to reflect any further legislative actions on such proposals. digital.library.unt.edu/ark:/67531/metacrs5394/
Dynamic Scoring for Tax Legislation: A Review of Models
This report first explains dynamic scoring, including the types of effects incorporated and the types of models used, as well as what groups conduct or have conducted macroeconomic analysis of tax changes. The following section discusses the specific issues associated with tax reform. The final section discusses general issues surrounding the use of various models and reviews the empirical evidence on supply side responses. digital.library.unt.edu/ark:/67531/metadc461992/
Internet Taxation: Issues and Legislation in the 109th Congress
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Fundamental Tax Reform: Options for the Mortgage Interest Deduction
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State Estate and Gift Tax Revenue
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Summary of Joint Committee on Taxation's Staff Proposals Relating to Charitable Contributions
No Description digital.library.unt.edu/ark:/67531/metacrs7631/
Internet Tax Bills in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5503/
Internet Tax Bills in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5504/
Internet Tax Bills in the 108th Congress
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Internet Tax Legislation: Distinguishing Issues
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Internet Tax Legislation: Distinguishing Issues
No Description digital.library.unt.edu/ark:/67531/metacrs1323/
Internet Tax Legislation: Distinguishing Issues
No Description digital.library.unt.edu/ark:/67531/metacrs1975/
Internet Tax Bills in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs5506/
Internet Taxation: Issues and Legislation in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs6061/
Internet Taxation: Issues and Legislation in the 108th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs6062/
State Estate and Gift Tax Revenue
No Description digital.library.unt.edu/ark:/67531/metacrs5388/
State Revenue from Estate, Inheritance, and Gift Taxes
No Description digital.library.unt.edu/ark:/67531/metacrs1944/
Selected Recently Expired Business Tax Provisions ("Tax Extenders")
This report briefly summarizes and discusses the economic impact of selected business-related tax provisions that expired at the end of 2013 and that are being considered for extension. digital.library.unt.edu/ark:/67531/metadc306513/
U.S. International Corporate Taxation: Basic Concepts and Policy Issues
This report provides a general introduction to the basic concepts and issues relevant to the U.S. international corporate tax system. The explanations provided in this report emphasize the underlying concepts of the international tax system and are intended to be as simplified as possible. digital.library.unt.edu/ark:/67531/metadc491315/
Net Operating Losses: Proposed Extension of Carryback Period
This report explains the current law regarding the tax treatment of net operating losses (NOLs). In addition, this report highlights a number of policy considerations relating to the extension of the NOL carryback period. digital.library.unt.edu/ark:/67531/metadc626978/
The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History
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. digital.library.unt.edu/ark:/67531/metacrs10496/
The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History
A history and overview of current issues relating to the gasoline excise tax. digital.library.unt.edu/ark:/67531/metadc86637/
Selected Tax Law Changes Effective January 1, 2002
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Social Security: Raising or Eliminating the Taxable Earnings Base
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Capital Gains Taxes: An Overview
The capital gains tax has been a tax cut target since the 1986 Tax Reform Act treated capital gains as ordinary income. An argument for lower capital gains taxes is reduction of the lock-in effect. Some also believe that lower capital gains taxes will cost little compared to the benefits they bring and that lower taxes induce additional economic growth, although the magnitude of these potential effects is in some dispute. Others criticize lower capital gains taxes as benefitting higher income individuals and express concerns about the budget effects, particularly in future years. Another criticism of lower rates is the possible role of a larger capital gains tax differential in encouraging tax sheltering activities and adding complexity to the tax law. digital.library.unt.edu/ark:/67531/metacrs1024/
The Potential Distributional Effects of the Alternative Minimum Tax
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Characteristics of and Reporting Requirements for Selected Tax-Exempt Organizations
This report addresses in summary fashion the differences among several kinds of tax-exempt organizations described in Internal Revenue Code [IRC] subsections 501(c)(3), 501(c)(4), 501(c)(5), 501(c)(6), and section 527. Each of these types of organization has a unique statutory definition, is subject to certain statutory limitations on its activities, enjoys certain benefits from obtaining tax-exempt status, and must share certain information with the general public. Following the report is a table which summarizes this information. digital.library.unt.edu/ark:/67531/metacrs1959/
Value-Added Tax as a New Revenue Source
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The Marriage Tax Penalty: An Overview of the Issues
No Description digital.library.unt.edu/ark:/67531/metacrs1218/
The Marriage Tax Penalty: An Overview of the Issues
No Description digital.library.unt.edu/ark:/67531/metacrs1713/
Marriage Tax Penalties: Legislative Proposals in the 106th Congress
No Description digital.library.unt.edu/ark:/67531/metacrs1219/
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