Congressional Research Service Reports - 8 Matching Results

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The Tax Treatment of Alternative Transportation Fuels

Description: Historically, federal energy policy, including energy tax policy, promoted the development of oil and gas at the expense of alternative fuels and nonconventional forms of energy. Beginning in the 1970s, there was a shift in the focus of energy tax policy away from oil and gas toward energy conservation and toward the development of alternative fuels and nonconventional forms of energy.
Date: March 19, 1997
Creator: Lazzari, Salvatore
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Transportation Fuel Taxes Early in the 105th Congress

Description: The 105th Congress has reinstated for about half a year the federal excise taxes on fuel used by noncommercial aviation. This follows a similar move by the 104th Congress on aviation fuel taxes, and actions pertaining to the tax on diesel fuel used in recreational motorboats, and to the fuel tax credits given to first purchasers of diesel-powered cars and light trucks. The 104th Congress also debated repeal of the increase of 4.3 cents per gallon in transportation fuel taxes imposed by the Omni… more
Date: March 17, 1997
Creator: Gelb, Bernard A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Gasoline Excise Tax - Historical Revenues: Fact Sheet

Description: This report provides a fact sheet about the Gasoline Excise Tax - Historical Revenues. The gas tax was regarded as a user tax where the federal government has imposed a gasoline excise tax with the passage of the revenue act in 1932.
Date: September 16, 1997
Creator: Talley, Louis Alan
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Excise Taxes on Alcohol, Tobacco, and Gasoline: History and Inflation Adjusted Rates

Description: This report provides inflation adjusted excise tax rates for alcohol, tobacco, and gasoline products. The base for computation is November 1951; the adjustments show what the tax rates would be if they had been increased to reflect inflation. All of the above cited commodities had rate increases effective for that date under the Revenue Act of 1951. Just as the Congress was prepared to lower excise tax rates because of peacetime conditions, plans had to be revised as a result of the start of th… more
Date: March 7, 1997
Creator: Talley, Louis Alan & Cashell, Brian W.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Aviation Taxes and the Airport and Airway Trust Fund

Description: This report discusses the reauthorization of excise tax revenues for the airport and airway trust fund, which has been a contentious issue for the last two years. Most of the concern during this period was about future funding needs for the Federal Aviation Administration (FAA). The issue, somewhat unexpectedly, became an element of the tax plans embedded in House and Senate FY1998 budget reconciliation proposals. The House proposed a major structural change in how aviation taxes would be impos… more
Date: August 12, 1997
Creator: Fischer, John W.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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