Congressional Research Service Reports - 699 Matching Results

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Federal Farm Promotion ("Check-off") Programs
The U.S. Supreme Court in 2005 affirmed the constitutionality of the so-called beef check-off program, one of the 18 generic promotion programs for agricultural products that are now active nationally. Supporters view check-offs as economically beneficial self-help activities that need minimal government involvement or taxpayer funding. Producers, handlers, and/or importers are required to pay an assessment, usually deducted from revenue at time of sale - thus the name check-off. However, some farmers contend they are being "taxed" for advertising and related activities they would not underwrite voluntarily. The Supreme Court's decision to uphold the beef check-off is considered significant for the future of the other programs, although the Court left open the possibility of additional challenges.
How Unanimous Consent Agreements Regulate Senate Floor Action
No Description Available.
Certain Temporary Tax Provisions Scheduled to Expire in 2009 (“Extenders”)
This report discusses numerous temporary tax provisions exist in the tax code. Often referred to as “extenders,” these provisions were originally enacted with an expiration date that has then been temporarily extended, in some cases numerous times.
The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History
A history and overview of current issues relating to the gasoline excise tax.
Flat Tax Proposals and Fundamental Tax Reform: An Overview
No Description Available.
Flat Tax Proposals and Fundamental Tax Reform: An Overview
No Description Available.
Flat Tax Proposals and Fundamental Tax Reform: An Overview
No Description Available.
Flat Tax Proposals and Fundamental Tax Reform: An Overview
No Description Available.
Flat Tax Proposals and Fundamental Tax Reform: An Overview
No Description Available.
Flat Tax Proposals and Fundamental Tax Reform: An Overview
No Description Available.
Flat Tax Proposals and Fundamental Tax Reform: An Overview
No Description Available.
Flat Tax Proposals and Fundamental Tax Reform: An Overview
No Description Available.
Flat Tax Proposals and Fundamental Tax Reform: An Overview
No Description Available.
Flat Tax Proposals and Fundamental Tax Reform: An Overview
No Description Available.
Flat Tax Proposals and Fundamental Tax Reform: An Overview
No Description Available.
Flat Tax Proposals and Fundamental Tax Reform: An Overview
No Description Available.
Flat Tax Proposals and Fundamental Tax Reform: An Overview
No Description Available.
Flat Tax Proposals and Fundamental Tax Reform: An Overview
No Description Available.
Flat Tax Proposals and Fundamental Tax Reform: An Overview
No Description Available.
Flat Tax Proposals and Fundamental Tax Reform: An Overview
No Description Available.
Flat Tax Proposals and Fundamental Tax Reform: An Overview
No Description Available.
Should Credit Unions Be Taxed?
No Description Available.
Should the United States Levy a Value-Added Tax for Deficit Reduction?
Report that discusses the levying of a value-added tax (VAT), a broad-based consumption tax, to potentially assist in resolving United States fiscal problems. It considers the experiences of the 29 nations with value-added taxes (VATs) in the 30-member Organization for Economic Cooperation and Development (OECD) which are relevant to the feasibility and operation of a possible U. S. VAT.
Should the United States Levy a Value-Added Tax for Deficit Reduction?
This report discusses the levying of a value-added tax (VAT), a broad-based consumption tax, to potentially assist in resolving United States fiscal problems. It considers the experiences of the 29 nations with value-added taxes (VATs) in the 30-member Organization for Economic Cooperation and Development (OECD) which are relevant to the feasibility and operation of a possible U.S. VAT.
Tax Code Termination Act: A Fact Sheet
No Description Available.
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.
Tax Gap: Administration Proposal to Require Information Reporting on Merchant Payment Card Reimbursements
The high current and forecast budget deficits as well as pay-as-you-go (PAYGO) procedures have resulted in congressional and executive branch interest in raising additional revenue through proposals for improved tax compliance. The Bush Administration’s FY2009 budget includes a proposal (the proposal) to require each payment card processor to inform the IRS on the net dollar amount paid to reimburse each merchant (i.e., seller) for his payment card receipts in a calendar year. Payment cards consist of both credit cards and debit cards. This report examines the proposal by describing current law, presenting the proposal contained in the FY2009 budget, describing the structure of the payment card industry, analyzing the justifications for the proposal, explaining the criticisms of the proposal, and offering concluding observations.
Tax Gap: Proposals in the 110th Congress to Require Brokers to Report Basis on Publicly Traded Securities
Recent and projected large deficits and the need for revenue to offset spending or tax reduction proposals generated congressional and executive branch interest in different proposals to reduce the tax gap; and consequently, raise additional revenue. Proposals in the 110th Congress to require brokers to report adjusted basis on publicly traded securities sold by individuals are examined in this report.
Tax Gap: Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?
This reports discusses tax gaps and withholding, and concerns and legislation regarding these issues in the 112th Congress.
Tax Gap: Should the 3% Withholding Requirement on Payments to Contractors by Government Be Repealed?
This report covers the background and current status of three bills introduced to the 112th Congress to repeal Section 511 withholding provisions. The bills are S. 89, S. 164, and H.R. 674, as well as S.Amdt. 405 to S.782, the Economic Development Revitalization Act of 2011.
Tax Reform: An Overview of Proposals in the 111th Congress
This report primarily covers fundamental tax reform by discussing background and proposals for review during the 111th Congress. It includes sections about fundamental tax reform, the relationship between income and consumption, what should be taxed, types of broad-based consumption taxes, international comparisons, other types of fundamental tax reform, legislative proposals and other legislation, and sections looking at other specific kinds of taxation.
Tax Reform: An Overview of Proposals in the 111th Congress
This report examines three main categories of tax reform: fundamental tax reform, tax reform based on the elimination of the individual alternative minimum tax (AMT), and proposals for reforming the corporate income tax in the 111th Congress.
Tax Reform: An Overview of Proposals in the 112th Congress
This report gives an overview of tax reform issues. The President and leading members of Congress have stated that fundamental tax reform is a major policy objective for the 112th Congress. Some Members have said that fundamental tax reform is needed in order to raise a large amount of additional revenue, which is necessary to reduce high forecast budget deficits and the sharply rising national debt. Congressional interest has been expressed in both a major overhaul of the U.S. tax system and the feasibility of levying a consumption tax.
Tax Reform: An Overview of Proposals in the 112th Congress
This report gives an overview of tax reform issues. The President and leading members of Congress have stated that fundamental tax reform is a major policy objective for the 112th Congress. Some Members have said that fundamental tax reform is needed in order to raise a large amount of additional revenue, which is necessary to reduce high forecast budget deficits and the sharply rising national debt. Congressional interest has been expressed in both a major overhaul of the U.S. tax system and the feasibility of levying a consumption tax.
Tax Reform: An Overview of Proposals in the 112th Congress
This report primarily covers fundamental tax reform. CRS reports are available online concerning the other three categories of tax reform: tax reform based on the elimination of the individual alternative minimum tax (AMT), proposals for reforming the corporate income tax, and proposals for reforming the U.S. taxation of international business.
Value-Added Tax: A New U.S. Revenue Source?
No Description Available.
Value-Added Tax as a New Revenue Source
No Description Available.
Value-Added Tax as a New Revenue Source
No Description Available.
Value-Added Tax as a New Revenue Source
No Description Available.
Value-Added Tax as a New Revenue Source
No Description Available.
Value-Added Tax as a New Revenue Source
No Description Available.
Value-Added Tax as a New Revenue Source
No Description Available.
Value-Added Tax as a New Revenue Source
No Description Available.
Value-Added Tax as a New Revenue Source
No Description Available.
Value-Added Tax as a New Revenue Source
No Description Available.
Value-Added Tax as a New Revenue Source
No Description Available.
Value-Added Tax as a New Revenue Source
No Description Available.
Value-Added Tax as a New Revenue Source
This report discusses the valueadded tax (VAT), which has been frequently discussed as a full or partial replacement for the U.S. income tax system.
Value-Added Tax as a New Revenue Source
No Description Available.
Value-Added Tax as a New Revenue Source
No Description Available.