You limited your search to:

 Collection: Congressional Research Service Reports
Mileage-Based Road User Charges

Mileage-Based Road User Charges

Date: June 22, 2016
Creator: Kirk, Robert S. & Levinson, Marc
Description: This report examines mileage-based user charges as an possible source of highway funding. Federal highway and public transportation programs are funded mainly by taxes on motor fuel that flow into the Highway Trust Fund (HTF). The tax rates, set on a per-gallon basis, have not been raised since 1993, and motor fuel tax receipts have been insufficient to support the transportation programs authorized by Congress since FY2008.
Contributing Partner: UNT Libraries Government Documents Department
Spending and Tax Expenditures: Distinctions and Major Programs

Spending and Tax Expenditures: Distinctions and Major Programs

Date: June 17, 2016
Creator: Driessen, Grant A.
Description: This report identifies the largest spending and tax expenditures across eight major categories of federal activity: (1) defense and international affairs; (2) general science, space and technology, natural resources and the environment, and agriculture; (3) commerce and housing, community and regional development, and transportation; (4) education, training, employment, and social services; (5) health, including Medicare; (6) income security; (7) Social Security and veterans' benefits; and (8) administration of justice and general governance.
Contributing Partner: UNT Libraries Government Documents Department
Excise Tax on High-Cost Employer-Sponsored Health Coverage: In Brief

Excise Tax on High-Cost Employer-Sponsored Health Coverage: In Brief

Date: March 24, 2016
Creator: Mach, Annie L.
Description: This report provides an overview of the excise tax. The report includes cost estimates for the excise tax and explores the excise tax's relationship with the tax advantages for employer-sponsored health coverage. The information in this report is based on statute and two notices issued by the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS).
Contributing Partner: UNT Libraries Government Documents Department
Eligibility and Determination of Health Insurance Premium Tax Credits and Cost-Sharing Subsidies: In Brief

Eligibility and Determination of Health Insurance Premium Tax Credits and Cost-Sharing Subsidies: In Brief

Date: March 23, 2016
Creator: Fernandez, Bernadette
Description: Certain individuals without access to subsidized health insurance coverage may be eligible for premium tax credits, as established under the Patient Protection and Affordable Care Act (ACA; P.L. 111-148, as amended). This report examines these tax credits and their eligibility requirements, as well as cost-sharing subsidies.
Contributing Partner: UNT Libraries Government Documents Department
Individual Taxpayer Identification Number (ITIN) Filers and the Child Tax Credit: Overview and Legislation

Individual Taxpayer Identification Number (ITIN) Filers and the Child Tax Credit: Overview and Legislation

Date: March 22, 2016
Creator: Crandall-Hollick, Margot L. & Lunder, Erika K.
Description: This report discusses the child tax credit, which was created by the Taxpayer Relief Act of 1997 (P.L. 105-34) to help ease the financial burden on families when they have children. The ACTC is available to taxpayers with little or no federal income tax liability.
Contributing Partner: UNT Libraries Government Documents Department
Tax Reform in the 114th Congress: An Overview of Proposals

Tax Reform in the 114th Congress: An Overview of Proposals

Date: March 18, 2016
Creator: Sherlock, Molly F. & Keightley, Mark P.
Description: This report provides background information regarding tax reform and discusses ways to make the U.S. tax system simpler, fairer, and more efficient.
Contributing Partner: UNT Libraries Government Documents Department
Health-Related Tax Expenditures: Overview and Analysis

Health-Related Tax Expenditures: Overview and Analysis

Date: January 8, 2016
Creator: Lowry, Sean
Description: This report analyzes health-related tax expenditures together at the budget function level, rather than focusing on the size of any single provision. To provide some insights into common questions about health-related expenditures, this report analyzes historical data on health-related tax expenditure estimates published by the Joint Committee on Taxation (JCT).
Contributing Partner: UNT Libraries Government Documents Department
Analysis of the Tax Exclusion for Canceled Mortgage Debt Income

Analysis of the Tax Exclusion for Canceled Mortgage Debt Income

Date: December 30, 2015
Creator: Keightley, Mark P. & Lunder, Erika
Description: This report begins with an overview and analysis of the historical tax treatment of canceled debt income. Next, the changes enacted by recent legislation are reviewed. A discussion of policy options concludes.
Contributing Partner: UNT Libraries Government Documents Department
The Effect of Base-Broadening Measures on Labor Supply and Investment: Considerations for Tax Reform

The Effect of Base-Broadening Measures on Labor Supply and Investment: Considerations for Tax Reform

Date: October 22, 2015
Creator: Gravelle, Jane G. & Marples, Donald J.
Description: This report attempts to show how options to broaden the tax base by placing limitations on itemized deductions can potentially work against the expansionary effects of reducing marginal tax rates. The report also addresses other common base-broadening provisions that increase the effective marginal tax rate on the return to capital.
Contributing Partner: UNT Libraries Government Documents Department
The Internet Tax Freedom Act: In Brief

The Internet Tax Freedom Act: In Brief

Date: October 5, 2015
Creator: Stupak, Jeffrey M.
Description: This report discusses the Internet Tax Freedom Act (ITFA; P.L. 105-277), which enacted in 1998, implemented a three-year moratorium preventing state and local governments from taxing Internet access, or imposing multiple or discriminatory taxes on electronic commerce.
Contributing Partner: UNT Libraries Government Documents Department
Tax Provisions that Expired in 2014 ("Tax Extenders")

Tax Provisions that Expired in 2014 ("Tax Extenders")

Date: September 4, 2015
Creator: Sherlock, Molly F.
Description: This report provides a broad overview of tax extenders -- a collective of temporary tax provisions for which measures have regularly extended the provisions when expired or expiring. Fifty-two temporary tax provisions expired at the end of 2014.
Contributing Partner: UNT Libraries Government Documents Department
The Excise Tax on High-Cost Employer-Sponsored Health Coverage: Background and Economic Analysis

The Excise Tax on High-Cost Employer-Sponsored Health Coverage: Background and Economic Analysis

Date: August 20, 2015
Creator: Lowry, Sean
Description: This report gives a brief description of the excise tax on high-cost employer-sponsored coverage, commonly referred to as the Cadillac tax, including the legislative origins of the tax and an analysis of the revenue effects of the tax. It also analyzes the Cadillac tax using standard economic criteria of efficiency, equity, and administrative simplicity as well as an analysis of health insurance premium data to provide insights into what share of health insurance plans could exceed the Cadillac tax threshold and how the threshold could affect more health plans over time.
Contributing Partner: UNT Libraries Government Documents Department
The Excise Tax on High-Cost Employer-Sponsored Health Insurance: Estimated Economic and Market Effects

The Excise Tax on High-Cost Employer-Sponsored Health Insurance: Estimated Economic and Market Effects

Date: August 20, 2015
Creator: Gravelle, Jane G.
Description: This report examines several issues: it evaluates the potential of the Cadillac tax to affect health insurance coverage (and, therefore, the health market), and examines the expected incidence (burden) of the tax--that is, which group will pay the price of the tax.
Contributing Partner: UNT Libraries Government Documents Department
Selected Recently Expired Individual Tax Provisions ("Tax Extenders"): In Brief

Selected Recently Expired Individual Tax Provisions ("Tax Extenders"): In Brief

Date: August 20, 2015
Creator: Gravelle, Jane G.
Description: This report briefly summarizes and discusses four items categorized as individual tax provisions that are regularly extended for one or two years (tax extenders). These items include deductions for elementary and secondary school teachers, deductions for state and local taxes, deductions for tuition and related expenses, and exclusions for employer-provided transit and parking benefits.
Contributing Partner: UNT Libraries Government Documents Department
The Federal Tax Treatment of Married Same- Sex Couples

The Federal Tax Treatment of Married Same- Sex Couples

Date: July 30, 2015
Creator: Crandall-Hollick, Margot L.; Pettit, Carol A. & Sherlock, Molly F.
Description: This report provides an overview of the federal tax treatment of same-sex married couples, with a focus on the federal income tax.
Contributing Partner: UNT Libraries Government Documents Department
PILT (Payments in Lieu of Taxes): Somewhat Simplified

PILT (Payments in Lieu of Taxes): Somewhat Simplified

Date: July 27, 2015
Creator: Corn, M. Lynne
Description: This report explains Payments in Lieu of Taxes (PILT), with an analysis of the five major factors affecting the calculation of a payment to a given county. It also describes the effects of recent legislative changes to PILT.
Contributing Partner: UNT Libraries Government Documents Department
Tax Reform in the 114th Congress: An Overview of Proposals

Tax Reform in the 114th Congress: An Overview of Proposals

Date: July 9, 2015
Creator: Sherlock, Molly F. & Keightley, Mark P.
Description: This report provides background information regarding tax reform and discusses ways to make the U.S. tax system simpler, fairer, and more efficient.
Contributing Partner: UNT Libraries Government Documents Department
The Internet Tax Freedom Act: In Brief

The Internet Tax Freedom Act: In Brief

Date: June 11, 2015
Creator: Stupak, Jeffrey M.
Description: This report discusses the Internet Tax Freedom Act (ITFA; P.L. 105-277), which enacted in 1998, implemented a three-year moratorium preventing state and local governments from taxing Internet access, or imposing multiple or discriminatory taxes on electronic commerce.
Contributing Partner: UNT Libraries Government Documents Department
The Earned Income Tax Credit (EITC): An Economic Analysis

The Earned Income Tax Credit (EITC): An Economic Analysis

Date: June 2, 2015
Creator: Crandall-Hollick, Margot L.
Description: This report discusses the Earned Income Tax Credit (EITC), which is a refundable tax credit available to eligible workers earning relatively low wages
Contributing Partner: UNT Libraries Government Documents Department
Research Tax Credit: Current Law and Policy Issues for the 114th Congress

Research Tax Credit: Current Law and Policy Issues for the 114th Congress

Date: May 22, 2015
Creator: Guenther, Gary
Description: Technological innovation is a primary engine of long-term economic growth, and research and development (R&D) serves as the lifeblood of innovation. The federal government encourages businesses to invest more in R&D than they otherwise would in several ways, including a tax credit for increases in spending on qualified research above a base amount. This report describes the current status of the credit, summarizes its legislative history, discusses policy issues it raises, and describes legislation to modify and extend it.
Contributing Partner: UNT Libraries Government Documents Department
Energy Tax Incentives: Measuring Value Across Different Types of Energy Resources

Energy Tax Incentives: Measuring Value Across Different Types of Energy Resources

Date: March 19, 2015
Creator: Sherlock, Molly F. & Stupak, Jeffrey M.
Description: This report presents a comparison of the cost of tax incentives associated with fossil and renewable energy resources, relative to amount of energy produced using each type of resource. The report also reviews other analyses that compare the cost of energy tax incentives relative to production, across different types of energy technologies.
Contributing Partner: UNT Libraries Government Documents Department
Research Tax Credit: Current Law and Policy Issues for the 114th Congress

Research Tax Credit: Current Law and Policy Issues for the 114th Congress

Date: March 13, 2015
Creator: Guenther, Gary
Description: This report describes the current status of the research tax credit, summarizes its legislative history, discusses policy issues it raises, and describes legislation to modify and extend it.
Contributing Partner: UNT Libraries Government Documents Department
Tax-Preferred College Savings Plans: An Introduction to 529 Plans

Tax-Preferred College Savings Plans: An Introduction to 529 Plans

Date: February 23, 2015
Creator: Crandall-Hollick, Margot L.
Description: This report provides an overview of the mechanics of 529 plans and examines the specific tax advantages of these plans for those families saving for college.
Contributing Partner: UNT Libraries Government Documents Department
Tax Provisions that Expired in 2014 ("Tax Extenders")

Tax Provisions that Expired in 2014 ("Tax Extenders")

Date: February 6, 2015
Creator: Sherlock, Molly F.
Description: This report provides a broad overview of the tax extenders that retroactively extend expired tax provisions, including the Tax Increase Prevention Act of 2014, which made tax provisions that had expired at the end of 2013 available to taxpayers for the 2014 tax year.
Contributing Partner: UNT Libraries Government Documents Department
FIRST PREV 1 2 3 4 5 NEXT LAST