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Raising the Tax Rates on High-Income Taxpayers: Pros and Cons

Description: This report focuses on the debate over whether the top two marginal tax rates should be permitted to rise back to their 2001 levels, once the temporary tax provisions known as the "Bush tax cuts" expire on December 31, 2010. The report discusses arguments for and against raising the tax rates.
Date: November 5, 2010
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Internet Tax Bills in the 105th Congress

Description: This report tracks the evolution and content of the Internet tax freedom bills. In general, the bills would impose a federal moratorium on the ability of state and local governments to impose taxes on certain aspects of the Internet and would establish a temporary federal commission to study selected issues and make policy recommendations.
Date: August 21, 1998
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Estate Tax Legislation in the 110th Congress

Description: This report examines current legislation regarding estate taxes. Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16), the estate tax exclusion is scheduled to continue to rise, from $2 million for decedents dying in 2008, to $3.5 million in 2009. The estate tax is repealed for decedents dying in 2010 only.
Date: February 14, 2008
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Estate and Gift Tax Revenues: Several Measurements

Description: The question of whether to permanently repeal the federal estate tax or to reform it remains a topic of congressional interest.This report presents a variety of data measuring the payment of estate and gift taxes to help inform the debate.
Date: April 8, 2005
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Calculating Estate Tax Liability: 2001 to 2011 and Beyond

Description: This report provides a basic explanation of how to calculate the federal estate tax liability for a taxable estate of any given size, using the schedule of graduated marginal tax rates and the applicable exclusion amount or the applicable credit amount for the year of death. The “applicable exclusion amount” is the amount of any decedent’s taxable estate that is free from tax. It is known informally as the estate tax “exemption.” The “applicable credit amount” or “unified credit” is the corresp… more
Date: May 7, 2008
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Abandoned Mine Reclamation Fee on Coal

Description: This report summarizes the problems that surround the Abandoned Mine Reclamation Fund or Abandoned Mine Land (AML) Fund. This report also includes information on the history of the fund and fees, such as congress extending the fees it imposes six times. Nevertheless, one of the central problems in the report is extending the fees further.
Date: April 24, 2006
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Calculating Estate Tax Liability: 2001 to 2011 and Beyond

Description: This report provides a basic explanation of how to calculate the federal estate tax liability for a taxable estate of any given size, using the schedule of graduated marginal tax rates and the applicable exclusion amount or the applicable credit amount for the year of death. The “applicable exclusion amount” is the amount of any decedent’s taxable estate that is free from tax. It is known informally as the estate tax “exemption.” The “applicable credit amount” or “unified credit” is the corresp… more
Date: November 3, 2006
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Estate and Gift Tax Revenues: Several Measurements

Description: The question of whether to permanently repeal the federal estate tax or to reform it remains a topic of congressional interest.This report presents a variety of data measuring the payment of estate and gift taxes to help inform the debate.
Date: March 16, 2006
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Estate and Gift Tax Law: Changes Under the Economic Growth and Tax Relief Reconciliation Act of 2001

Description: This report emphasizes the three distinct time phases under the economic growth and tax relief reconciliation act of 2001. The second section of the report describes major changes from prior law regarding estate and gift taxes.
Date: January 29, 2002
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Internet Tax Legislation: Distinguishing Issues

Description: The Internet Tax Freedom Act (ITFA), enacted in 1998, placed a three-year moratorium on the ability of state and local governments to impose new taxes on Internet access, or to impose any multiple or discriminatory taxes on electronic commerce. The moratorium is scheduled to expire on October 21, 2001.
Date: November 24, 2000
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Leaking Underground Storage Tank Trust Fund (LUST)

Description: The Leaking Underground Storage Tank (LUST) Trust Fund provides money under Environmental Protection Agency (EPA)- state cooperative agreements to pay cleanup and related costs involving leaking petroleum tanks if no financially solvent owners can be found, or if the owner or operator refuses or is unable to comply with an urgent corrective order. Both EPA and the states use trust fund monies to oversee and enforce LUST corrective actions. Primary financing for the trust fund comes from a 0.1 c… more
Date: August 28, 1997
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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