Congressional Research Service Reports - Browse

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Major Tax Issues in the 105th Congress: A Summary
No Description Available.
Internet Tax Bills in the 105th Congress
This report tracks the evolution and content of the Internet tax freedom bills. In general, the bills would impose a federal moratorium on the ability of state and local governments to impose taxes on certain aspects of the Internet and would establish a temporary federal commission to study selected issues and make policy recommendations.
Short-Run Macroeconomic Effects of Fundamental Tax Reform
No Description Available.
The Level of Taxes in the United States, 1940-1997
No Description Available.
Tax Code Termination Act: A Fact Sheet
No Description Available.
Tax Issues: National Public Opinion
This report provides a sample of public opinion questions concerning the current tax system, the Internal Revenue Service, and proposals for tax reform. It will be updated as new poll results become available. The report is for the use of Members as they consider legislation currently before the 105 Congress.
Internet Tax Bills in the 105th Congress
No Description Available.
Transportation Fuel Taxes, Legislative Issues, and the Transportation Equity Act
No Description Available.
Individual Capital Gains Income: Legislative History
No Description Available.
Marriage Penalty Tax Relief: The Gramm Amendment
No Description Available.
Tax Issues: National Public Opinion
No Description Available.
The Work Opportunity Tax Credit: A Fact Sheet
The 104th Congress replaced the Targeted Jobs Tax Credit (TJTC, 1978-1994) with the Work Opportunity Tax Credit (WOTC) in section 1201 of the Small Business Job Protection Act of 1996 (P.L. 104-188). This document provides basic facts about the WOTC.
Tax Code Termination Act: A Fact Sheet
This report discusses the Tax Code Termination Act, which would “sunset” (repeal) the Internal Revenue Code of 1986 on December 31, 2002 and would require that any new federal tax system that is adopted be approved not later than July 4, 2002.
PILT (Payments in Lieu of Taxes): Somewhat Simplified
No Description Available.
Social Security Reform: How Much of a Role Could Private Retirement Accounts Play?
No Description Available.
Social Security Taxes: Where Do Surplus Taxes Go and How Are They Used?
No Description Available.
Global Climate Change: The Energy Tax Incentives in the President's FY1999 Budget
No Description Available.
The Work Opportunity Tax Credit and the 105th Congress
The Work Opportunity Tax Credit (WOTC) was initiated in the Small Business Job Protection Act of 1996 (P.L. 104-188). It is a temporary measure intended to encourage for-profit employers to hire members of specifically designated groups thought to experience recurring problems in the labor market. This document describes the WOTC and identifies issues for members of the 105th Congress.
Revenue Legislation in the Congressional Budget Process
No Description Available.
Individual Retirement Accounts (IRAs): Legislative Issues in the 105th Congress
No Description Available.
Budget Surpluses: Economic Effects of Debt Repayment, Tax Cuts, or Spending - An Overview
Updated projections released on July 15 by the Congressional Budget Office (CBO) indicate budget surpluses rising from $63 billion (0.9% of GDP) in FY1998 to more than $100 billion (1.3% to 1.5% of GDP) from FY2002 through FY2005 and over $200 billion (1.8% to 1.9%) from FY2006 through FY2008.1
IRS Reform: Innocent Spouse Rule
Married couples filing joint tax returns are liable individually and as a couple for all taxes due on the return with a limited exemption for innocent spouses. This report discusses joint and several liability, which has been the subject of much criticism and calls for reform or elimination.
IRS Reform: Innocent Spouse Rule
Married couples filing joint tax returns are liable individually and as a couple for all taxes due on the return with a limited exemption for innocent spouses. This report discusses joint and several liability, which has been the subject of much criticism and calls for reform or elimination.
Taxpayer Protections in the Proposed IRS Restructuring Act: Burden of Proof
No Description Available.
Lobbying Regulations on Non-Profit Organizations
This report is intended to provide a brief overview of the various potential restrictions, rules or regulations upon lobbying activities of non-profit organizations.
Lobbying Regulations on Non-Profit Organizations
This report is intended to provide a brief overview of the various potential restrictions, rules or regulations upon lobbying activities of non-profit organizations.
Taxpayer Protections in the IRS Restructuring Bill: Attorneys' Fees and Damages for IRS Abuses
No Description Available.