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Comparison of Tax Incentives of Domestic Manufacturing in Current Legislative Proposals

Description: This report presents two approaches that have quite different implications for tax administration and Compliance. First, additional domestic investment would have both a direct tax benefit effect, and an indirect effect through increasing the ratio of domestic to world production. Secondly, if one considers the other provisions of H.R. 2896 and S. 1637, these provisions provide benefits (in some cases quite large benefits) to investment overseas that could more than offset any domestic incentive.
Date: November 19, 2003
Creator: Gravelle, Jane G.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Association Health Plans, Health Marts and the Small Group Market for Health Insurance

Description: An estimated 41.2 million people were without health insurance in 2001. Legislation under consideration by the 108th and earlier Congresses is intended to assist small employers in offering health insurance as a benefit to their workers. A new bill, H.R. 4281, introduced on May 5, 2004, The Small Business Health Fairness Act of 2003 (H.R. 6601s. 545), and a number of bills from the earlier Congresses include provisions creating new groups for small firms to join or encouraging the growth of existing groups so that small employers can band together to offer coverage to their employees.
Date: May 10, 2004
Creator: Hearne, Jean P.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Association Health Plans: Legislation in the 109th Congress

Description: An estimated 41.2 million people were without health insurance in 2001. Legislation under consideration by the 108th and earlier Congresses is intended to assist small employers in offering health insurance as a benefit to their workers. A new bill, H.R. 4281, introduced on May 5, 2004, The Small Business Health Fairness Act of 2003 (H.R. 6601s. 545), and a number of bills from the earlier Congresses include provisions creating new groups for small firms to join or encouraging the growth of existing groups so that small employers can band together to offer coverage to their employees. Opponents of the AHP approach raise concerns that unintended negative consequences would arise, negating the benefits that the new groups would create. While the proposed AHPs are not likely to immediately undermine the small group market, they are likely to require additional features to significantly expand insurance coverage among the uninsured.
Date: May 26, 2005
Creator: Hearne, Jean P.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Comparison of Tax Incentives of Domestic Manufacturing: 108th Congress

Description: The enacted provision of this legislation (H.R. 4520), following the passage of the Senate’s version (then S. 1637) and the House bill (H.R. 4520) followed the Senate version, which allowed a deduction and would cover unincorporated firms as well as corporations. However, the proposal contained the broader definition of manufacturing in the House bill which included oil and gas extraction, utilities, construction, and electricity. This report discusses the provisions in these two versions of the subsidy as well as some of the issues surrounding alternative methods of providing a manufacturing subsidy.
Date: January 25, 2005
Creator: Gravelle, Jane G.
Item Type: Report
Partner: UNT Libraries Government Documents Department

"Bunker Busters": Sources of Confusion in the Robust Nuclear Earth Penetrator Debate

Description: The Robust Nuclear Earth Penetrator (RNEP), often called a “bunker buster,” is at present the subject of a cost and feasibility study to determine if either of two nuclear bombs, the B61 and the B83, could be modified, mainly by adding a heavy, pointed case, so as to be able to penetrate perhaps 10 meters into earth or rock. This penetration would increase the weapon’s ability, by a factor of 20 to 50, to destroy hardened and deeply buried facilities. The RNEP debate has received much attention and spawned much confusion. This report examines sources of confusion in this debate.
Date: September 22, 2004
Creator: Medalia, Jonathan
Item Type: Report
Partner: UNT Libraries Government Documents Department

The Amtrak Reform and Accountability Act of 1997 and Related Developments

Description: The Amtrak Reform and Accountability Act of 1997, enacted December 2, 1997, authorized appropriations to Amtrak through FY2002. This CRS report summarizes the provisions of the Act and discusses related developments.
Date: January 28, 1999
Creator: Thompson, Stephen J
Item Type: Report
Partner: UNT Libraries Government Documents Department