Congressional Research Service Reports - 697 Matching Results

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U.S. International Corporate Taxation: Basic Concepts and Policy Issues

Description: This report provides a general introduction to the basic concepts and issues relevant to the U.S. international corporate tax system. The explanations provided in this report emphasize the underlying concepts of the international tax system and are intended to be as simplified as possible.
Date: December 2, 2014
Creator: Keightley, Mark P. & Stupak, Jeffrey M.
Partner: UNT Libraries Government Documents Department

The Internet Tax Freedom Act: In Brief

Description: This report discusses the Internet Tax Freedom Act (ITFA; P.L. 105-277), which enacted in 1998, implemented a three-year moratorium preventing state and local governments from taxing Internet access, or imposing multiple or discriminatory taxes on electronic commerce.
Date: October 5, 2015
Creator: Stupak, Jeffrey M.
Partner: UNT Libraries Government Documents Department

Small Business Tax Relief: Proposals in the 108th Congress and Their Economic Justification

Description: This report examines the economic arguments for and against small business tax subsidies in the context of current congressional proposals to expand them. It begins with a brief description of current federal tax subsidies for small firms, moves on to consider the principal economic arguments for and against these subsidies, and concludes with a discussion of proposals in the 108th Congress to expand small business tax subsidies and their likely economic effects.
Date: May 9, 2003
Creator: Guenther, Gary
Partner: UNT Libraries Government Documents Department

Federal Excise Taxes on Tobacco Products: Rates and Revenues

Description: This report examines increases in excise tax rates on tobacco products contained in the Balanced Budget Act of 1997 (P.L. 105-33). Under that act, the increased rates on tobacco products became effective in two stages. The first scheduled increase in rates occurred on January 1, 2000, while the second increase in rates occurred two years later on January 1, 2002
Date: April 28, 2005
Creator: Talley, Louis Alan
Partner: UNT Libraries Government Documents Department

Spending and Tax Expenditures: Distinctions and Major Programs

Description: This report identifies the largest spending and tax expenditures across eight major categories of federal activity: (1) defense and international affairs; (2) general science, space and technology, natural resources and the environment, and agriculture; (3) commerce and housing, community and regional development, and transportation; (4) education, training, employment, and social services; (5) health, including Medicare; (6) income security; (7) Social Security and veterans' benefits; and (8) administration of justice and general governance.
Date: June 17, 2016
Creator: Driessen, Grant A.
Partner: UNT Libraries Government Documents Department

Taxation of Unemployment Benefits

Description: Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits.
Date: September 13, 2012
Creator: Whittaker, Julie M.
Partner: UNT Libraries Government Documents Department

Taxation of Unemployment Benefits

Description: Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits.
Date: February 7, 2013
Creator: Whittaker, Julie M.
Partner: UNT Libraries Government Documents Department

Taxation of Unemployment Benefits

Description: Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. H.R. 6844 would provide a two-year suspension of the taxation of UC benefits. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits.
Date: October 14, 2008
Creator: Whittaker, Julie M.
Partner: UNT Libraries Government Documents Department

Taxation of Unemployment Benefits

Description: Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits.
Date: January 17, 2012
Creator: Whittaker, Julie M.
Partner: UNT Libraries Government Documents Department

Taxation of Unemployment Benefits

Description: Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits.
Date: March 6, 2014
Creator: Whittaker, Julie M.
Partner: UNT Libraries Government Documents Department