Congressional Research Service Reports - 57 Matching Results

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Federal Reserve Sharing: Background Information and Comparison of the Various Proposals Introduced During the 91st Congress, 1st Session

Description: This report shares the historical background information of the proposal. This file contains the pro and con arguments on Federal Tax sharing and the different proposals introduced during the first session of the 91st Congress.
Date: February 11, 1971
Creator: McBreen, Maureen
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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U.S. Direct Foreign Investment in Manufacturing and the Taxation of U.S. Businesses Abroad

Description: This report presents and analyzes data and statistics on U.S. direct foreign investment, as well as the taxation of American businesses abroad. In addition, it provides a detailed summary of tax policies in the top fifteen countries for U.S. direct foreign investment.
Date: February 19, 1973
Creator: Crain, Ben W.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Excess Profits Taxation - Wartime Provisions and Current Proposals in the Energy Crisis

Description: This report summarizes both the excess profits tax legislation that was enacted or proposed during years of war in the early to mid 20th century and the proposals for excess profits tax legislation from the energy crisis of the late 20th century. In terms of the early to mid 20th century, the author mainly focuses on enacted and proposed legislation from the first and second World Wars, with a brief mention of the Korean and Vietnam Wars. Furthermore, the report summarizes five of the excess pr… more
Date: February 14, 1974
Creator: Leibowitz, George J. & Zaritsky, Howard M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Tax Incentives for Alcohol Fuels

Description: The blender's tax credits were specifically enacted to complement the excise tax exemptions, so as to help support farm incomes by finding another market for corn, sugar, and other agricultural products that are the basic raw materials for alcohol production. More recently, proponents of expanding the alcohol fuels tax incentives argue that they reduce smog and improve air quality.
Date: February 9, 1995
Creator: Lazzari, Salvatore
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Individual Retirement Accounts: A Fact Sheet

Description: This report discusses general information about individual retirement accounts (IRAs), established by the Employee Retirement Income Security Act of 1974 (P.L. 93-406) to promote retirement saving; the accounts were limited at first to workers (and spouses) who lacked employer pension coverage.
Date: February 22, 2001
Creator: Graney, Paul J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Federal Taxation of Student Aid: An Overview

Description: This report summarizes the current rules regarding federal taxation of financial aid for students enrolled in colleges, universities, and other postsecondary educational institutions.
Date: February 4, 2002
Creator: Levine, Linda & Lyke, Bob
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Energy Tax Policy

Description: Omnibus energy legislation (H.R. 4) that is now in conference would expand energy tax incentives significantly. The House passed the bill on August 2, 2001, and the Senate approved its version April 25, 2002. Several energy tax issues are addressed in these bills: 1) tax incentives to increase the supply of oil and gas, and the demand for coal; 2) energy tax issues relating to energy conservation and energy efficiency; 3) energy tax issues relating to alternative fuels; 4) selected issues relat… more
Date: February 15, 2002
Creator: Lazzari, Salvatore
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Energy Tax Policy

Description: Omnibus energy legislation (H.R. 4) that is now in conference would expand energy tax incentives significantly. The House passed the bill on August 2, 2001, and the Senate approved its version April 25, 2002. Several energy tax issues are addressed in these bills: 1) tax incentives to increase the supply of oil and gas, and the demand for coal; 2) energy tax issues relating to energy conservation and energy efficiency; 3) energy tax issues relating to alternative fuels; 4) selected issues relat… more
Date: February 21, 2003
Creator: Lazzari, Salvatore
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Description: This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer’s charitable deduction was the single most important tax provision in the original version of H.R… more
Date: February 28, 2003
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Fact Sheet on Congressional Tax Proposals in the 108th Congress

Description: After passing a major multi-year tax cut in Mid-2001 (which was sunsetted after ten years) and a stimulus bill in 2002, Congress is considering energy tax subsidies, tax incentives for charitable giving deductions, pension diversification in the wake of the ENRON problems, and tax shelters. The House has passed several bills that would make the multiyear tax cut permanent as well as a bill to speed up certain provisions.
Date: February 28, 2003
Creator: Richards, Don C.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Energy Tax Policy

Description: This report brief discusses the history, current posture, and outlook for federal energy tax policy.
Date: February 20, 2004
Creator: Lazzari, Salvatore
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Internet Taxation: Issues and Legislation

Description: The Internet Tax Freedom Act (ITFA) placed a three-year moratorium on the ability of state and local governments to (1) impose new taxes on Internet access or (2) impose any multiple or discriminatory taxes on electronic commerce. The act grandfathered the state and local access taxes that were “... generally imposed and actually enforced prior to October 1, 1998 ....” This report discusses issues of state and local taxation of Internet transactions because commerce conducted by parties in diff… more
Date: February 3, 2005
Creator: Maguire, Steven & Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Anti-Tax-Shelter and Other Revenue-Raising Tax Proposals Considered in the 108th Congress

Description: Several bills introduced in the 108th Congress included revenue-raising provisions, particularly those aimed at tax shelters that are generally used by corporations. In 2003, anti-sheltering provisions were included in several bills. This report is an overview of the revenue-raising provisions in the original reported versions of H.R. 2896 and S. 1637 and the final anti-sheltering bill as enacted.
Date: February 7, 2005
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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