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527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change

Description: This report compares the tax and election laws relating to political organizations and political committees in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in political activities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC § 527. The report will be updated as new proposals are reported.
Date: June 26, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department

The Earned Income Tax Credit: Current Issues and Benefit Amounts

Description: The earned income tax credit (EITC), established in the tax code in 1975, offers cash aid to working parents with relatively low incomes who care for dependent children. The EITC is the only federal cash aid available to all working poor families with children. For eligible filers with income tax liability, the EITC reduces their taxes.
Date: September 1, 2000
Creator: Gish, Melinda
Partner: UNT Libraries Government Documents Department

527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change

Description: Virtually all political organizations are "section 527" political organizations, which means that they are tax-exempt. 527 organizations are created to influence the election or defeat of public officials. This report compares the tax and election laws relating to political organizations and political committees prior to the enactment of P.L. 106-230 in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in political activities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC § 527.
Date: September 7, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department

527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change

Description: This report compares the tax and election laws relating to political organizations and political committees prior to the enactment of P.L. 106-230 in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in political activities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC § 527. For developments after the enactment of P.L. 106-230, please see CRS Report RS20650, 527 Organizations: Reporting Requirements Imposed on Political Organizations after the Enactment of P.L. 106-230.
Date: September 7, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department

527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change

Description: Virtually all political organizations are "section 527" political organizations, which means that they are tax-exempt. 527 organizations are created to influence the election or defeat of public officials. This report compares the tax and election laws relating to political organizations and political committees prior to the enactment of P.L. 106-230 in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in political activities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC § 527.
Date: September 7, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department

Energy Tax Policy

Description: The Clinton Administration’s FY2001 budget proposes several tax subsidies for energy conservation and alternative fuels: 1) solar energy tax credits very similar to those that expired in 1985; 2) a new tax credit for the cost of a new home that would meet certain energy efficiency standards; 3) a tax credit for advanced energy-efficient equipment for space heating and cooling and hot water heaters; 4) more accelerated depreciation deductions for distributed power technologies, including small electrical generating systems (self-generated power), and for co-generation systems; 5) a new tax credit for the purchase of hybrid vehicles – cars, minivans, sport utility vehicles, and pickups – that run alternately on a consumable fuel (such as gasoline) and a rechargeable energy storage system (such as an electric battery); 6) extension of the present $4,000 tax credit for electric vehicles, which would otherwise terminate on 2004; and 7) a liberalization of the renewable electricity credit from such wind systems and closed-loop biomass systems.
Date: November 9, 2000
Creator: Lazzari, Salvatore
Partner: UNT Libraries Government Documents Department

Internet Transactions and the Sales Tax

Description: This report is an introduction to the economics of electronic commerce and its potential impact on sales and use tax collections. Presently, 45 states (and the District of Columbia) require that retail outlets add a fixed percentage to the sales price of all taxable items (inclusive of federally imposed excise taxes).
Date: December 12, 2000
Creator: Maguire, Steven
Partner: UNT Libraries Government Documents Department

A Value-Added Tax Contrasted with a National Sales Tax

Description: Proposals to replace all or part of the income tax and proposals for national health care have sparked congressional interest in possible sources of additional revenue. A value-added tax (VAT) or a national sales tax (NST) have been frequently discussed as possible new tax services. Both the VAT and the NST are taxes on the consumption of goods and services and are conceptually similar. Yet, these taxes also have significant differences. This issue brief discusses some of the potential policy implications associated with these differences.
Date: December 20, 2000
Creator: Bickley, James M.
Partner: UNT Libraries Government Documents Department