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The Child Tax Credit: Current Law and Legislative History

Description: This report provides background information on the child tax credit. Specifically, this report provides an overview of the child tax credit under current law, as well as a legislative history of this tax benefit, which helps explain its purpose and current structure.
Date: March 25, 2013
Creator: Crandall-Hollick, Margot L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Higher Education Tax Benefits: Brief Overview and Budgetary Effects

Description: This report provides a brief overview of the higher education tax benefits that are currently available to students and their families. The report contrasts higher education tax benefits with traditional student aid, presents a brief history of higher education tax policy over the past 60 years, summarizes key features of the available tax benefits, and provides JCT estimates of revenue losses resulting from individual tax provisions.
Date: March 12, 2013
Creator: Crandall-Hollick, Margot L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

An Overview of the Tax Provisions in the American Taxpayer Relief Act of 2012

Description: This report provides an overview of the tax provisions (Titles I-IV and Title X of P.L. 112-240) included in the "fiscal cliff deal," including the permanent extension and modification of the 2001 and 2003 tax cuts, often referred to collectively as the "Bush-era tax cuts"; the temporary extension of certain tax provisions originally included as part of the American Recovery and Reinvestment Act (ARRA; P.L. 111-5), often referred to as the "2009 tax cuts"; the permanent extension of the alterna… more
Date: January 10, 2013
Creator: Crandall-Hollick, Margot L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Child Tax Credit: Economic Analysis and Policy Options

Description: At the beginning of 2013, Congress enacted the American Taxpayer Relief Act of 2012, which made certain modifications to the child tax credit enacted in 2001 and 2003 permanent, while extending other modifications made in 2009 temporary for five years. This report contains information on current law, who is eligible to claim the child tax credit, economic analysis, policy proposals and options, and figures related to the child tax credit.
Date: May 14, 2013
Creator: Crandall-Hollick, Margot L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Potential Federal Tax Implications of United States v. Windsor (Striking Section 3 of the Defense of Marriage Act (DOMA)): Selected Issues

Description: This report will provide an overview of the potential federal tax implications for same-sex married couples of the U.S. Supreme Court (SCOTUS) ruling in United States v. Windsor, with a focus on the federal income tax. Estate tax issues are also discussed. Importantly, this report focuses on changes in the interpretation and administration of federal tax law that may result from the SCOTUS decision.
Date: July 18, 2013
Creator: Crandall-Hollick, Margot L.; Sherlock, Molly F. & Pettit, Carol A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Potential Federal Tax Implications of United States v. Windsor (Striking Section 3 of the Defense of Marriage Act (DOMA)): Selected Issues

Description: This report provides an overview of the potential federal tax implications for same-sex married couples of the U.S. Supreme Court ruling in United States v. Windsor, with a focus on the federal income tax. Estate tax issues are also discussed. This report focuses on changes in the interpretation and administration of federal tax law resulting from the Court's decision. The decision itself did not amend federal tax law.
Date: September 9, 2013
Creator: Crandall-Hollick, Margot L.; Sherlock, Molly F. & Pettit, Carol A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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