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Congressional Research Service Reports
The Alternative Minimum Tax for Individuals: Legislative Activity in the 110th Congress
Date: July 1, 2008
Creator: Maguire, Steven
Description: The alternative minimum tax (AMT) for individuals was originally enacted to ensure that all taxpayers, especially high-income taxpayers, pay at least a minimum amount of federal taxes. However, the AMT is not indexed for inflation, and this factor, combined with recent reductions in the regular income tax, has greatly expanded the potential impact of the AMT. This report explains legislation for the FY2009 budget compromise, which includes an offset AMT patch.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs10764/
The Alternative Minimum Tax for Individuals: Legislative Initiatives and Their Revenue Effects
Date: April 22, 2005
Creator: Esenwein, Gregg A
Description: This report discusses legislative initiatives regarding the alternative minimum tax (AMT) for individuals, which was originally enacted to ensure that all taxpayers, especially high-income taxpayers, paid at least a minimum amount of federal taxes.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs6727/
The Alternative Minimum Tax for Individuals: Legislative Initiatives and Their Revenue Effects
Date: November 25, 2005
Creator: Esenwein, Gregg A
Description: This report discusses legislative initiatives regarding the alternative minimum tax (AMT) for individuals, which was originally enacted to ensure that all taxpayers, especially high-income taxpayers, paid at least a minimum amount of federal taxes.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs8076/
The Alternative Minimum Tax for Individuals: Legislative Initiatives and Their Revenue Effects
Date: July 7, 2005
Creator: Esenwein, Gregg A
Description: This report discusses legislative initiatives regarding the alternative minimum tax (AMT) for individuals, which was originally enacted to ensure that all taxpayers, especially high-income taxpayers, paid at least a minimum amount of federal taxes.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs7471/
Alternative Minimum Taxpayers by State
Date: March 17, 2005
Creator: Esenwein, Gregg A
Description: This report discusses the alternative minimum tax (AMT) with respect to the percentage of taxpayers who fall under the AMT as divided by state. The report also briefly addresses related legislation.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs6775/
“Amazon” Laws and Taxation of Internet Sales: Constitutional Analysis
Date: July 26, 2012
Creator: Lunder, Erika K.
Description: This report covers ways in which states are attempting to capture taxes on Internet sales. Two basic approaches include imposing tax collection responsibilities on the retailer, and requiring remote sellers to provide tax information to the state and/or it's customers. This report covers the legality of both options.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metadc99071/
The American Opportunity Tax Credit: Overview, Analysis, and Policy Options
Date: June 11, 2012
Creator: Crandall-Hollick, Margot L.
Description: This report gives an overview of the American Opportunity Tax Credit (AOTC)—enacted on a temporary basis by the American Recovery and Reinvestment Act and extended through the end of 2012 by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010— which is a partially-refundable tax credit that provides financial assistance to taxpayers who are attending college, or whose children are attending college. There are a variety of policy options mentioned in the report regarding the AOTC, including extending the credit, extending a modified AOTC, or repealing the Hope and Lifetime Credits and extending a modified AOTC that includes provisions included in these credits.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metadc87243/
An Analysis of the “Buffett Rule”
Date: October 7, 2011
Creator: Hungerford, Thomas L.
Description: This report examines the Buffett rule, but uses a measure of income that captures the ability to pay taxes and incorporates the effect of the corporate income tax in addition to the individual income tax and the payroll tax. The Buffet rule states that "no household making over $1 million annually should pay a smaller share of its income in taxes than middle-class families pay" and is named after Warren Buffett, the chairman of Berkshire Hathaway. The report includes figures, tables, and appendices to illustrate calculations and issues involved with the topic.
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Permallink:digital.library.unt.edu/ark:/67531/metadc93910/
An Analysis of the Tax Treatment of Capital Losses
Date: October 9, 2002
Creator: Esenwein, Gregg A
Description: This report provides an overview of issues related to the tax treatment of capital losses. It explains the current income tax treatment of losses, describes the historical treatment of losses, provides examples of the tax gaming opportunities associated with the net loss deduction, examines the distributional issues, and discusses the possible stimulative effects of an increase in the net loss deduction.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs3447/
Anti-Tax-Shelter and Other Revenue-Raising Tax Proposals Considered in the 108th Congress
Date: February 7, 2005
Creator: Gravelle, Jane G
Description: Several bills introduced in the 108th Congress included revenue-raising provisions, particularly those aimed at tax shelters that are generally used by corporations. In 2003, anti-sheltering provisions were included in several bills. This report is an overview of the revenue-raising provisions in the original reported versions of H.R. 2896 and S. 1637 and the final anti-sheltering bill as enacted.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs6773/