Congressional Research Service Reports - 4 Matching Results

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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: September 25, 2012
Creator: Crandall-Hollick, Margot L.
Partner: UNT Libraries Government Documents Department
open access

Residential Energy Tax Credits: Overview and Analysis

Description: This report explores one policy option for promoting residential energy efficiency: tax credits. It begins by providing an overview of the current residential energy-efficiency tax credits. The report then goes on to provide an economic rationale for residential energy-efficiency tax incentives, introducing the concept of "market failures" and "market barriers" which may lead to suboptimal or "economically inefficient" investment in energy-efficiency technologies. The final sections of this re… more
Date: September 25, 2012
Creator: Crandall-Hollick, Margot L. & Sherlock, Molly F.
Partner: UNT Libraries Government Documents Department
open access

An Overview and Comparison of Senate Proposals to Extend the “Bush Tax Cuts”: S. 3412 and S. 3413

Description: This report provides an overview of the Bush tax cuts, followed by brief summaries of the Reid and Hatch proposals, respectively. Revenue loss estimates of certain provisions of these bills are also included, as well as a brief summary of H.R. 8. In addition, detailed summary tables comparing the Reid and Hatch proposals—to each other and to current law—are provided. Finally, this report concludes with a brief overview of the current policy debate surrounding the partial or full extension of th… more
Date: July 25, 2012
Creator: Crandall-Hollick, Margot L.
Partner: UNT Libraries Government Documents Department
open access

Constitutionality of Retroactive Tax Legislation

Description: Report that examines the constitutional provisions that might be implicated by retroactive tax legislation, including legislation that seems intended to punish past behavior.
Date: October 25, 2012
Creator: Lunder, Erika K.; Meltz, Robert & Thomas, Kenneth R.
Partner: UNT Libraries Government Documents Department
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