Research Tax Credit: Current Law and Policy Issues for the 113th Congress

Research Tax Credit: Current Law and Policy Issues for the 113th Congress

Date: May 2, 2014
Creator: Guenther, Gary
Description: This report describes the current status of the Research Tax Credit, summarizes its legislative history, discusses policy issues it raises, and describes legislation to modify and extend it. The report will be updated as warranted by legislative activity or other developments affecting the credit.
Contributing Partner: UNT Libraries Government Documents Department
Long-Term Services and Supports: In Brief

Long-Term Services and Supports: In Brief

Date: April 22, 2014
Creator: Colello, Kirsten J.
Description: This report provides an overview of long-term services and supports (LTSS) -- a component of personal health care -- including information in response to the following questions: What is LTSS? Who needs LTSS? Who provides LTSS? How much does LTSS cost?
Contributing Partner: UNT Libraries Government Documents Department
Tax Credit Bonds: Overview and Analysis

Tax Credit Bonds: Overview and Analysis

Date: July 29, 2010
Creator: Maguire, Steven
Description: Almost all state and local governments sell bonds to finance public projects and certain qualified private activities. Most of the bonds issued are tax-exempt bonds because the interest payments are not included in the bondholder's (purchaser's) federal taxable income. In contrast, Tax Credit Bonds (TCBs) are a type of bond that offers the holder a federal tax credit instead of interest. This report explains the tax credit mechanism and describes the market for the bonds.
Contributing Partner: UNT Libraries Government Documents Department
Tax Deductible Expenses: The BP Case

Tax Deductible Expenses: The BP Case

Date: August 11, 2010
Creator: Sherlock, Molly F.
Description: Following the release of BP's second quarter earning statement, which showed a $10 billion reduction in tax liability for oil-spill-related cleanup and expenses, media headlines have generated public concern, and in some cases outrage, over these tax savings. Further, the ability of BP to realize these tax savings has generated a number of inquiries as to how and why BP is entitled to this reduction in tax liability. This report discusses the nature of BP's $10 billion "credit" and the nature of corporate tax deductions.
Contributing Partner: UNT Libraries Government Documents Department
The Child Tax Credit: Current Law and Legislative History

The Child Tax Credit: Current Law and Legislative History

Date: July 17, 2014
Creator: Crandall-Hollick, Margot L.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Taxation of Hedge Fund and Private Equity Managers

Taxation of Hedge Fund and Private Equity Managers

Date: March 7, 2014
Creator: Marples, Donald J.
Description: This report discusses the major issues surrounding the tax treatment of hedge fund and private equity managers and will be updated as legislative developments warrant.
Contributing Partner: UNT Libraries Government Documents Department
The Child Tax Credit: Current Law and Legislative History

The Child Tax Credit: Current Law and Legislative History

Date: July 28, 2014
Creator: Crandall-Hollick, Margot L.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Tax Credit Bonds: A Brief Explanation

Tax Credit Bonds: A Brief Explanation

Date: August 20, 2008
Creator: Maguire, Steven
Description: This report provides a brief explanation on tax credit bonds (TCBs). The first section of this report examines the mechanics of TCBs in more detail. The second section of this report analyzes the market for TCBs relative to municipal and corporate bonds.
Contributing Partner: UNT Libraries Government Documents Department
Research Tax Credit: Current Law and Policy Issues for the 114th Congress

Research Tax Credit: Current Law and Policy Issues for the 114th Congress

Date: March 13, 2015
Creator: Guenther, Gary
Description: This report describes the current status of the research tax credit, summarizes its legislative history, discusses policy issues it raises, and describes legislation to modify and extend it.
Contributing Partner: UNT Libraries Government Documents Department
Health Insurance Premium Credits in the Patient Protection and Affordable Care Act (ACA) in 2015

Health Insurance Premium Credits in the Patient Protection and Affordable Care Act (ACA) in 2015

Date: March 18, 2015
Creator: Fernandez, Bernadette
Description: This report describes the eligibility criteria applicable to the premium tax credits and cost-sharing subsidies, and the calculation method for the credit and subsidy amounts. It also highlights selected issues addressed in the final regulation and guidance on premium credits and indicates the status of implementation, where relevant data is available.
Contributing Partner: UNT Libraries Government Documents Department
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