Congressional Research Service Reports - 7 Matching Results

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PILT (Payments in Lieu of Taxes): Somewhat Simplified

Description: Under current federal law, local governments are compensated through various programs for losses to their tax bases due to the presence of most federally owned land. Some of these programs are run by specific agencies, and apply only to that agency's land. The most widely applicable program, while run by the Bureau of Land Management (BLM), applies to many types of federally owned land, and is called "Payments in Lieu of Taxes" or PILT. The level of payments is calculated under a complex formul… more
Date: June 24, 1998
Creator: Corn, M. Lynne
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Individual Capital Gains Income: Legislative History

Description: Since the enactment of the individual income tax in 1913, the appropriate taxation of capital gains income has been a perennial topic of debate in Congress. Almost immediately after the passage of the Revenue Act of 1913, legislative steps were initiated to change and modify the tax treatment of capital gains and losses. This report discusses different tax treatments and revenue acts since 1913. Updated June 29, 1998
Date: June 29, 1998
Creator: Esenwein, Gregg A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Transportation Fuel Taxes, Legislative Issues, and the Transportation Equity Act

Description: In reauthorizing federal surface transportation programs this year (P .L 105-178), Congress has modified the attributes of some of the transportation fuel excise taxes that fluid. those programs and others. Since the federal government first started taxing transportation fuels, the issue of how the revenues should be used has played a major role in determining whether and which transportation fuels should be taxed; and by how much. Congress changed several aspects of transportation fuel taxatio… more
Date: June 17, 1998
Creator: Gelb, Bernard A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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