Wildlife Restoration Projects Fund
Date: May 2, 1997
Creator: Talley, Louis Alan
Description: Since 1937, a cooperative program between the federal and state governments has existed for wildlife restoration. This program provides federal grants-in-aid to state agencies for conservation through land and water management for wild birds and mammals. While up to 8% of the collected revenues from excise taxes dedicated to the program may be retained by the federal government for administration, all remaining funds are apportioned to the states and territories for use either in wildlife restoration or hunter safety and education programs. Wildlife restoration programs receive all funds generated from the excise tax on firearms other than pistols and revolvers and all funds collected from shells and cartridges. Additionally, one-half of the excise taxes collected from pistols, revolvers, and archery equipment goes for wildlife restoration purposes. Hunter safety and education programs are funded from the remaining half of excise taxes collected on pistols, revolvers, and archery equipment. The states have been authorized by law to use hunter safety and education funds for wildlife restoration projects.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs386/
Gasoline Excise Tax - Historical Revenues: Fact Sheet
Date: September 16, 1997
Creator: Talley, Louis Alan
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs430/
The Telephone Excise Tax: Revenues, Effects, and Repeal Proposals
Date: February 1, 2001
Creator: Talley, Louis Alan
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs1963/
The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History
Date: March 29, 2000
Creator: Talley, Louis Alan
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs1171/
The Federal Excise Tax on Telephone Service: A History
Date: January 4, 2001
Creator: Talley, Louis Alan
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs1952/
Telephone Excise Tax
Date: September 15, 2000
Creator: Talley, Louis Alan
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs1314/
Excise Taxes on Alcohol, Tobacco, and Gasoline: History and Inflation-Adjusted Rates
Date: April 22, 1999
Creator: Talley, Louis Alan
Description: This report provides inflation-adjusted excise tax rates for alcohol, tobacco, and gasoline products. The base for computation is November 1951. All of the above cited commodities had rate increases effective for that date under the Revenue Act of 1951. The adjustments show what the tax rates would be in 1999 if they had been increased to reflect inflation
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs1025/
Excise Taxes on Alcohol, Tobacco, and Gasoline: History and Inflation Adjusted Rates
Date: March 7, 1997
Creator: Talley, Louis Alan
Description: This report provides inflation adjusted excise tax rates for alcohol, tobacco, and gasoline products. The base for computation is November 1951; the adjustments show what the tax rates would be if they had been increased to reflect inflation. All of the above cited commodities had rate increases effective for that date under the Revenue Act of 1951. Just as the Congress was prepared to lower excise tax rates because of peacetime conditions, plans had to be revised as a result of the start of the Korean War. Thus, the Revenue Act of 1951 was born out of revenue needs due to increased military expenditures.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs493/
Excise Tax Financing of Federal Trust Funds
Date: January 5, 1993
Creator: Noto, Nonna A
Description: Dedicated excise taxes finance only a small number of the many activities undertaken by the Federal Government. The fourteen trust funds and special funds currently financed by excise taxes can be grouped under four programmatic purposes: nature conservation and recreation, transportation, environmental cleanup, and health damage compensation. In close parallel, the products currently subject to taxation on behalf of trust and special funds can be classified under the categories of hunting and fishing equipment; cargo transport and air passenger transportation; motor fuels; and materials potentially hazardous to the environment or human health.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs50/
Charitable Contributions of Food Inventory: Proposals for Change
Date: January 31, 2005
Creator: Talley, Louis Alan
Description: Early in the 109th Congress, both S. 6, the Family and Community Protection Act of 2005, and S. 94, the Good Samaritan Hunger Relief Tax Incentive Act, have been introduced to encourage gifts of food by businesses for charitable purposes. While current law provides a deduction only to C corporations, these bills would expand the tax break to all business entities. The value of the existing deduction is the corporation’s basis in the donated product plus one half of the amount of appreciation, as long as that amount is less than twice the corporation’s basis in the product.
Contributing Partner: UNT Libraries Government Documents Department
Permallink:digital.library.unt.edu/ark:/67531/metacrs9106/