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The Child Tax Credit After the Economic Growth and Tax Relief Reconciliation Act of 2001

Description: This report discusses the child tax credit was initially enacted as part of the Taxpayer Relief Act of 1997. Congress passed the credit because it believed that the tax structure did not adequately reflect a family’s reduced ability to pay taxes as family size increased. The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) increases the child tax credit from its prior law level of $500 to $1,000.
Date: January 30, 2003
Creator: Esenwein, Gregg
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The Child Tax Credit

Description: The child tax credit was enacted in 1997, as Congress addressed concerns that the income tax structure did not adequately reflect a family's reduced ability to pay taxes as family size increased. Subsequent changes in 2001, 2003, and 2004 increased the child tax credit and made it refundable for most families. This report covers current law, legislative history, policy issues, and analysis as well as related information regarding the child tax credit.
Date: April 6, 2006
Creator: Esenwein, Gregg A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Extending the 2001, 2003, and 2004 Tax Cuts

Description: The Economic Growth and Tax Relief Reconciliation Act of 2001 reduced marginal income tax rates, provided marriage tax penalty relief, provided temporary relief from the alternative minimum tax, and increased the child tax credit. Congress approved similar tax measures in 2003 and 2004, but all are set to expire after 2010.
Date: November 8, 2005
Creator: Esenwein, Gregg
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Baseline Budget Projections Under Alternative Assumptions

Description: The Congressional Budget Office (SBO) estimates a baseline budget based on simple rules prescribed by law. Statute requires CBO to project a baseline of revenues and outlays under current law over the next 10 years. This report estimates the baseline budget based on current policy alternatives including changes in discretionary spending, extending expiring tax provisions, and altering the minimum tax as well as discussing effects of alternative assumptions on the baseline.
Date: February 24, 2006
Creator: Esenwein, Gregg A. & Labonte, Marc
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Capital Gains Tax Rates and Revenues

Description: This report provides historical information on the holding period, maximum statutory tax rate, and revenues from the taxation of individual capital gains income.
Date: April 4, 2007
Creator: Esenwein, Gregg A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Marriage Penalty Tax Relief: The Gramm Amendment

Description: This report provides a brief description of the amendment to the Tobacco Settlement bill, which is intended to provide marriage penalty tax relief for low to middle income taxpayers and discusses some associate issues.
Date: June 5, 1998
Creator: Esenwein, Gregg A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Child Tax Credit

Description: The child tax credit was enacted in 1997, as Congress addressed concerns that the income tax structure did not adequately reflect a family's reduced ability to pay taxes as family size increased. Subsequent changes in 2001, 2003, and 2004 increased the child tax credit and made it refundable for most families. This report covers current law, legislative history, policy issues, and analysis as well as related information regarding the child tax credit and refund.
Date: July 31, 2007
Creator: Shvedov, Maxim & Esenwein, Gregg A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Sale of a Principal Residence Acquired Through a Like-Kind Exchange

Description: When business or investment property is exchanged for property of a “like kind,” (often referred to as a 1031 exchange) no gain or loss is recognized on the exchange, and therefore, no tax is paid at the time of the exchange on any appreciation in the value of the property . This report discusses the like-kind exclusion, which is sometimes combined with the exclusion of tax on the gain from the sale of a principal residence. In effect, this combination can allow taxpayers to avoid paying tax on… more
Date: April 12, 2005
Creator: Esenwein, Gregg
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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