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 Collection: Congressional Research Service Reports
Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Date: September 20, 2002
Creator: Gravelle, Jane G
Description: This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer’s charitable deduction was the single most important tax provision in the original version of H.R. 7. In S. 1924, S. 476, and the current version of H.R. 7, the nonitemizer provision was temporary and had a higher cap (and a floor). The provision affecting rollovers from IRAs, which can also function as a deduction for nonitemizers, is also discussed briefly.
Contributing Partner: UNT Libraries Government Documents Department
Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Date: February 28, 2003
Creator: Gravelle, Jane G
Description: This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer’s charitable deduction was the single most important tax provision in the original version of H.R. 7. In S. 1924, S. 476, and the current version of H.R. 7, the nonitemizer provision was temporary and had a higher cap (and a floor). The provision affecting rollovers from IRAs, which can also function as a deduction for nonitemizers, is also discussed briefly.
Contributing Partner: UNT Libraries Government Documents Department
Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Date: May 19, 2003
Creator: Gravelle, Jane G
Description: This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer’s charitable deduction was the single most important tax provision in the original version of H.R. 7. In S. 1924, S. 476, and the current version of H.R. 7, the nonitemizer provision was temporary and had a higher cap (and a floor). The provision affecting rollovers from IRAs, which can also function as a deduction for nonitemizers, is also discussed briefly.
Contributing Partner: UNT Libraries Government Documents Department
Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Date: July 14, 2003
Creator: Gravelle, Jane G
Description: This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer’s charitable deduction was the single most important tax provision in the original version of H.R. 7. In S. 1924, S. 476, and the current version of H.R. 7, the nonitemizer provision was temporary and had a higher cap (and a floor). The provision affecting rollovers from IRAs, which can also function as a deduction for nonitemizers, is also discussed briefly.
Contributing Partner: UNT Libraries Government Documents Department
Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Date: September 29, 2003
Creator: Gravelle, Jane G
Description: This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer’s charitable deduction was the single most important tax provision in the original version of H.R. 7. In S. 1924, S. 476, and the current version of H.R. 7, the nonitemizer provision was temporary and had a higher cap (and a floor). The provision affecting rollovers from IRAs, which can also function as a deduction for nonitemizers, is also discussed briefly.
Contributing Partner: UNT Libraries Government Documents Department
Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Date: November 21, 2002
Creator: Brumbaugh, David L
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Superfund and States: The State Role and Other Issues

Superfund and States: The State Role and Other Issues

Date: October 16, 1997
Creator: Copeland, Claudia
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Waste Trade and the Basel Convention: Background and Update

Waste Trade and the Basel Convention: Background and Update

Date: December 30, 1998
Creator: Tiemann, Mary
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Superfund Reauthorization Issues in the 106th Congress

Superfund Reauthorization Issues in the 106th Congress

Date: October 30, 2000
Creator: Reisch, Mark
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Civilian Nuclear Waste Disposal

Civilian Nuclear Waste Disposal

Date: June 5, 2002
Creator: Holt, Mark
Description: The Nuclear Waste Policy Act of 1982 (NWPA) calls for disposal of spent nuclear fuel in a deep geologic repository that is unlikely to be disturbed for thousands of years. Low-level waste sites are a state responsibility under the Low-Level Radioactive Waste Policy Act of 1980. Pursuant to that act, 10 regional compacts for disposal of low level waste have been approved by Congress. Three commercial low-level waste sites are currently operating, in the states of South Carolina, Utah, and Washington.
Contributing Partner: UNT Libraries Government Documents Department