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Internet Sales and State Taxes: Policy Issues

Description: This report discusses Internet sales, which do not always include sales and use tax. Customers who do not pay sales or use tax to the vendor are typically required to remit the tax to their home state.
Date: December 1, 2016
Creator: Lowry, Sean & Lunder, Erika K.
Partner: UNT Libraries Government Documents Department

EU State Aid and Apple's Taxes

Description: This report discusses the recent investigations by the European Union (EU) regarding claims that certain countries had provided illegal state aid via favorable tax rulings.
Date: September 2, 2016
Creator: Gravelle, Jane G.
Partner: UNT Libraries Government Documents Department

Mileage-Based Road User Charges

Description: This report examines mileage-based user charges as an possible source of highway funding. Federal highway and public transportation programs are funded mainly by taxes on motor fuel that flow into the Highway Trust Fund (HTF). The tax rates, set on a per-gallon basis, have not been raised since 1993, and motor fuel tax receipts have been insufficient to support the transportation programs authorized by Congress since FY2008.
Date: June 22, 2016
Creator: Kirk, Robert S. & Levinson, Marc
Partner: UNT Libraries Government Documents Department

Spending and Tax Expenditures: Distinctions and Major Programs

Description: This report identifies the largest spending and tax expenditures across eight major categories of federal activity: (1) defense and international affairs; (2) general science, space and technology, natural resources and the environment, and agriculture; (3) commerce and housing, community and regional development, and transportation; (4) education, training, employment, and social services; (5) health, including Medicare; (6) income security; (7) Social Security and veterans' benefits; and (8) administration of justice and general governance.
Date: June 17, 2016
Creator: Driessen, Grant A.
Partner: UNT Libraries Government Documents Department

Excise Tax on High-Cost Employer-Sponsored Health Coverage: In Brief

Description: This report provides an overview of the excise tax. The report includes cost estimates for the excise tax and explores the excise tax's relationship with the tax advantages for employer-sponsored health coverage. The information in this report is based on statute and two notices issued by the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS).
Date: March 24, 2016
Creator: Mach, Annie L.
Partner: UNT Libraries Government Documents Department

Eligibility and Determination of Health Insurance Premium Tax Credits and Cost-Sharing Subsidies: In Brief

Description: Certain individuals without access to subsidized health insurance coverage may be eligible for premium tax credits, as established under the Patient Protection and Affordable Care Act (ACA; P.L. 111-148, as amended). This report examines these tax credits and their eligibility requirements, as well as cost-sharing subsidies.
Date: March 23, 2016
Creator: Fernandez, Bernadette
Partner: UNT Libraries Government Documents Department

Individual Taxpayer Identification Number (ITIN) Filers and the Child Tax Credit: Overview and Legislation

Description: This report discusses the child tax credit, which was created by the Taxpayer Relief Act of 1997 (P.L. 105-34) to help ease the financial burden on families when they have children. The ACTC is available to taxpayers with little or no federal income tax liability.
Date: March 22, 2016
Creator: Crandall-Hollick, Margot L. & Lunder, Erika K.
Partner: UNT Libraries Government Documents Department

Tax Reform in the 114th Congress: An Overview of Proposals

Description: This report provides background information regarding tax reform and discusses ways to make the U.S. tax system simpler, fairer, and more efficient.
Date: March 18, 2016
Creator: Sherlock, Molly F. & Keightley, Mark P.
Partner: UNT Libraries Government Documents Department

Health-Related Tax Expenditures: Overview and Analysis

Description: This report analyzes health-related tax expenditures together at the budget function level, rather than focusing on the size of any single provision. To provide some insights into common questions about health-related expenditures, this report analyzes historical data on health-related tax expenditure estimates published by the Joint Committee on Taxation (JCT).
Date: January 8, 2016
Creator: Lowry, Sean
Partner: UNT Libraries Government Documents Department

Analysis of the Tax Exclusion for Canceled Mortgage Debt Income

Description: This report begins with an overview and analysis of the historical tax treatment of canceled debt income. Next, the changes enacted by recent legislation are reviewed. A discussion of policy options concludes.
Date: December 30, 2015
Creator: Keightley, Mark P. & Lunder, Erika
Partner: UNT Libraries Government Documents Department

The Effect of Base-Broadening Measures on Labor Supply and Investment: Considerations for Tax Reform

Description: This report attempts to show how options to broaden the tax base by placing limitations on itemized deductions can potentially work against the expansionary effects of reducing marginal tax rates. The report also addresses other common base-broadening provisions that increase the effective marginal tax rate on the return to capital.
Date: October 22, 2015
Creator: Gravelle, Jane G. & Marples, Donald J.
Partner: UNT Libraries Government Documents Department

The Internet Tax Freedom Act: In Brief

Description: This report discusses the Internet Tax Freedom Act (ITFA; P.L. 105-277), which enacted in 1998, implemented a three-year moratorium preventing state and local governments from taxing Internet access, or imposing multiple or discriminatory taxes on electronic commerce.
Date: October 5, 2015
Creator: Stupak, Jeffrey M.
Partner: UNT Libraries Government Documents Department

Tax Provisions that Expired in 2014 ("Tax Extenders")

Description: This report provides a broad overview of tax extenders -- a collective of temporary tax provisions for which measures have regularly extended the provisions when expired or expiring. Fifty-two temporary tax provisions expired at the end of 2014.
Date: September 4, 2015
Creator: Sherlock, Molly F.
Partner: UNT Libraries Government Documents Department

The Excise Tax on High-Cost Employer-Sponsored Health Coverage: Background and Economic Analysis

Description: This report gives a brief description of the excise tax on high-cost employer-sponsored coverage, commonly referred to as the Cadillac tax, including the legislative origins of the tax and an analysis of the revenue effects of the tax. It also analyzes the Cadillac tax using standard economic criteria of efficiency, equity, and administrative simplicity as well as an analysis of health insurance premium data to provide insights into what share of health insurance plans could exceed the Cadillac tax threshold and how the threshold could affect more health plans over time.
Date: August 20, 2015
Creator: Lowry, Sean
Partner: UNT Libraries Government Documents Department

Selected Recently Expired Individual Tax Provisions ("Tax Extenders"): In Brief

Description: This report briefly summarizes and discusses four items categorized as individual tax provisions that are regularly extended for one or two years (tax extenders). These items include deductions for elementary and secondary school teachers, deductions for state and local taxes, deductions for tuition and related expenses, and exclusions for employer-provided transit and parking benefits.
Date: August 20, 2015
Creator: Gravelle, Jane G.
Partner: UNT Libraries Government Documents Department

The Federal Tax Treatment of Married Same- Sex Couples

Description: This report provides an overview of the federal tax treatment of same-sex married couples, with a focus on the federal income tax.
Date: July 30, 2015
Creator: Crandall-Hollick, Margot L.; Pettit, Carol A. & Sherlock, Molly F.
Partner: UNT Libraries Government Documents Department

PILT (Payments in Lieu of Taxes): Somewhat Simplified

Description: This report explains Payments in Lieu of Taxes (PILT), with an analysis of the five major factors affecting the calculation of a payment to a given county. It also describes the effects of recent legislative changes to PILT.
Date: July 27, 2015
Creator: Corn, M. Lynne
Partner: UNT Libraries Government Documents Department

Tax Reform in the 114th Congress: An Overview of Proposals

Description: This report provides background information regarding tax reform and discusses ways to make the U.S. tax system simpler, fairer, and more efficient.
Date: July 9, 2015
Creator: Sherlock, Molly F. & Keightley, Mark P.
Partner: UNT Libraries Government Documents Department

The Internet Tax Freedom Act: In Brief

Description: This report discusses the Internet Tax Freedom Act (ITFA; P.L. 105-277), which enacted in 1998, implemented a three-year moratorium preventing state and local governments from taxing Internet access, or imposing multiple or discriminatory taxes on electronic commerce.
Date: June 11, 2015
Creator: Stupak, Jeffrey M.
Partner: UNT Libraries Government Documents Department

The Earned Income Tax Credit (EITC): An Economic Analysis

Description: This report discusses the Earned Income Tax Credit (EITC), which is a refundable tax credit available to eligible workers earning relatively low wages
Date: June 2, 2015
Creator: Crandall-Hollick, Margot L.
Partner: UNT Libraries Government Documents Department

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

Description: Technological innovation is a primary engine of long-term economic growth, and research and development (R&D) serves as the lifeblood of innovation. The federal government encourages businesses to invest more in R&D than they otherwise would in several ways, including a tax credit for increases in spending on qualified research above a base amount. This report describes the current status of the credit, summarizes its legislative history, discusses policy issues it raises, and describes legislation to modify and extend it.
Date: May 22, 2015
Creator: Guenther, Gary
Partner: UNT Libraries Government Documents Department

Energy Tax Incentives: Measuring Value Across Different Types of Energy Resources

Description: This report presents a comparison of the cost of tax incentives associated with fossil and renewable energy resources, relative to amount of energy produced using each type of resource. The report also reviews other analyses that compare the cost of energy tax incentives relative to production, across different types of energy technologies.
Date: March 19, 2015
Creator: Sherlock, Molly F. & Stupak, Jeffrey M.
Partner: UNT Libraries Government Documents Department