Congressional Research Service Reports - 7 Matching Results
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- Small Business Tax Preferences: Legislative Proposals in the 108th Congress
- No Description Available.
- Highway and Transit Program Reauthorization Legislation in the 2nd Session, 108th Congress
- This report discusses significant legislative provisions in the two provisional bills that are likely to be the subject of congressional discussion to reauthorize federal highway, highway safety, and transit programs.
- Comparison of Tax Incentives of Domestic Manufacturing: 108th Congress
- The enacted provision of this legislation (H.R. 4520), following the passage of the Senate’s version (then S. 1637) and the House bill (H.R. 4520) followed the Senate version, which allowed a deduction and would cover unincorporated firms as well as corporations. However, the proposal contained the broader definition of manufacturing in the House bill which included oil and gas extraction, utilities, construction, and electricity. This report discusses the provisions in these two versions of the subsidy as well as some of the issues surrounding alternative methods of providing a manufacturing subsidy.
- Protection of Lawful Commerce in Arms Act, H.R. 1036 and S. 659, 108th Congress: Legal Analysis
- This report examines H.R. 1036, 108th Congress, as ordered to be reported by the House Committee on the Judiciary on April 3, 2003, and passed by the House without amendment on April 9, 2003. H.R. 1036, titled the “Protection of Lawful Commerce in Arms Act,” would prohibit lawsuits, except in specified circumstances, against a manufacturer or seller of a firearm or ammunition, or a trade association, for damages resulting from the criminal or unlawful misuse of a firearm or ammunition.
- Highway and Transit Program Reauthorization Legislation in the 2nd Session, 108th Congress
- This report discusses significant legislative provisions in the two provisional bills that are likely to be the subject of congressional discussion to reauthorize federal highway, highway safety, and transit programs.
- Energy Tax Policy
- This report discusses the history, current posture, and outlook for federal energy tax policy. It also discusses recent energy tax proposals, focusing on the major energy tax provisions that were debated as part of omnibus energy legislation in the 108th Congress (e.g., H.R. 6), which may be reintroduced in the 109th Congress.
- Small Business Tax Relief: Proposals in the 108th Congress and Their Economic Justification
- This report examines the economic arguments for and against small business tax subsidies in the context of current congressional proposals to expand them. It begins with a brief description of current federal tax subsidies for small firms, moves on to consider the principal economic arguments for and against these subsidies, and concludes with a discussion of proposals in the 108th Congress to expand small business tax subsidies and their likely economic effects.