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 Collection: Congressional Research Service Reports
The Child Tax Credit and the President's Tax Cut Plan

The Child Tax Credit and the President's Tax Cut Plan

Date: March 30, 2001
Creator: Esenwein, Gregg A
Description: The child tax credit was enacted as part of the Taxpayer Relief Act of 1997. The current credit is $500 per qualifying child. President Bush has proposed increasing the child tax credit to $1,000 per qualifying child. The President has also proposed making permanent the temporary rule in current law that allows the child tax credit to offset a taxpayer’s alternative minimum tax.
Contributing Partner: UNT Libraries Government Documents Department
The Federal Income Tax and the Treatment of Married Couples: Background and Analysis

The Federal Income Tax and the Treatment of Married Couples: Background and Analysis

Date: March 29, 2001
Creator: Esenwein, Gregg A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
The Federal Income Tax and the Treatment of Married Couples: Background and Analysis

The Federal Income Tax and the Treatment of Married Couples: Background and Analysis

Date: March 23, 2001
Creator: Esenwein, Gregg A
Description: None
Contributing Partner: UNT Libraries Government Documents Department
527 Organizations: Reporting Requirements Imposed on Political Organizations after the Enactment of P.L. 106-230

527 Organizations: Reporting Requirements Imposed on Political Organizations after the Enactment of P.L. 106-230

Date: March 19, 2001
Creator: Morris, Marie B.
Description: On July 1, 2000, President Clinton signed H.R. 4762, P.L. 106-230. The law amended the Internal Revenue Code [IRC] to require political organizations described in IRC § 527 to disclose their political activities, if they were not already required to do so by the Federal Election Campaign Act [FECA]. This report summarizes the three major changes made by the law and some of the major responses to the legislation. First, all 527 organizations which expect to have over $25,000 in gross receipts during a taxable year and which are not required to report to the Federal Election Commission [FEC] are required to register with the IRS within 24 hours of their formation, whether they are involved in state, local, or federal elections. Second, 527 issue advocacy organizations, which previously reported neither to the IRS nor the FEC, are required to file regular disclosure statements with the IRS. Third, all 527 organizations with gross receipts in excess of $25,000 per year are required to file annual reports with the IRS. The registration statements, disclosure forms, and annual reports will be made public. H.R. 527 and S. 527 in the 107th Congress would exempt most state and local 527 organizations from the ...
Contributing Partner: UNT Libraries Government Documents Department
Tax-Cut Legislation: The Economic Growth and Tax Relief Act of 2001 (H.R. 3)

Tax-Cut Legislation: The Economic Growth and Tax Relief Act of 2001 (H.R. 3)

Date: March 12, 2001
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Characteristics of and Reporting Requirements for Selected Tax-Exempt Organizations

Characteristics of and Reporting Requirements for Selected Tax-Exempt Organizations

Date: March 8, 2001
Creator: Morris, Marie B
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
The Telephone Excise Tax: Revenues, Effects, and Repeal Proposals

The Telephone Excise Tax: Revenues, Effects, and Repeal Proposals

Date: February 1, 2001
Creator: Talley, Louis Alan
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Tax Subsidies for Health Insurance for the Uninsured: An Economic Analysis of Selected Policy Issues for Congress

Tax Subsidies for Health Insurance for the Uninsured: An Economic Analysis of Selected Policy Issues for Congress

Date: January 16, 2001
Creator: Guenther, Gary
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Pensions: Major Provisions of the Retirement Security and Savings Act of 2000

Pensions: Major Provisions of the Retirement Security and Savings Act of 2000

Date: January 12, 2001
Creator: Graney, Paul J
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Consumption Taxes and the Level and Composition of Saving

Consumption Taxes and the Level and Composition of Saving

Date: January 11, 2001
Creator: Maguire, Steven
Description: This report examines how the composition of saving might change with the introduction of a consumption tax. Specifically, the report analyzes the possible impact of a consumption based tax system on various forms and levels of saving.
Contributing Partner: UNT Libraries Government Documents Department