Congressional Research Service Reports - 694 Matching Results

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501(c)(3) Organizations: What Qualifies as "Educational"?
Report that discusses the legal definition of the term "educational," as well as the constitutional implications of that definition.
Federal Taxation of Aliens Working in the United States
This report outlines issues regarding the taxation of aliens since several pieces of current legislation have been introduced that would impose restrictions for claiming child tax credits or for claiming credits and refunds. The report includes an overview of immigration status, resident or nonresident aliens, taxation of income for various classifications, and Social Security and medicare taxes.
Taxation of Internet Sales and Access: Legal Issues
This report first looks at the Constitution's requirement of nexus, including an examination of whether recent state laws comply with the nexus standard and federal legislation that would affect the standard. It then looks at the scope of the Internet Tax Freedom Act (ITFA) moratorium on multiple or discriminatory taxes on electronic commerce and taxes on Internet access.
“Amazon” Laws and Taxation of Internet Sales: Constitutional Analysis
This report covers ways in which states are attempting to capture taxes on Internet sales. Two basic approaches include imposing tax collection responsibilities on the retailer, and requiring remote sellers to provide tax information to the state and/or it's customers. This report covers the legality of both options.
"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis
As more purchases are made over the Internet, states are looking for new ways to collect taxes on online sales. There is a common misperception that the U.S. Constitution prohibits states from taxing Internet sales. This report discusses "Amazon laws", which try to capture uncollected taxes on Internet sales and yet still comply with the Constitution's requirements.
"Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis
This report focuses on the ways in which the states' efforts to impose requirements on out-of-state retailers are limited by the Constitution. The report discusses recent state legislation as well as legislation introduced in the two most recent Congresses.
501(c)(4)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws
This report discusses 501(c)(4) social welfare organizations, including the requirements necessary to maintain 501(c)(4) status and the requirements for annual reporting to the Internal Revenue Service and Federal Election Commission.
Constitutionality of Retroactive Tax Legislation
Report that examines the constitutional provisions that might be implicated by retroactive tax legislation, including legislation that seems intended to punish past behavior.
Tax Provisions to Assist with Disaster Recovery
Report that provides a basic overview of existing, permanent provisions that benefit victims of disasters, as well as past, targeted legislative responses to particular disasters. The relief is discussed without examining either the qualifications for or the limitation on claiming the provisions' benefits.
Tax Benefits for Education in the Taxpayer Relief Act of 1997
No Description Available.
Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments
No Description Available.
Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments
No Description Available.
Tax Benefits for Health Insurance: Current Legislation
This report discusses a variety of potential proposals to change the tax benefits for health insurance and medical expenses, including measures that would expand the availability and attractiveness of health savings accounts (HSAs), or employer tax credits.
Tax Benefits for Health Insurance: Current Legislation
No Description Available.
Tax Benefits for Health Insurance: Current Legislation
No Description Available.
Tax Benefits for Health Insurance: Current Legislation
No Description Available.
Tax Benefits for Health Insurance: Current Legislation
No Description Available.
Tax Benefits for Health Insurance: Current Legislation
No Description Available.
Tax Benefits for Health Insurance: Current Legislation
No Description Available.
Tax Benefits for Health Insurance: Current Legislation
No Description Available.
Tax Benefits for Health Insurance: Current Legislation
No Description Available.
The Tax Exclusion for Employer-Provided Health Insurance: Policy Issues Regarding the Repeal Debate
Employer-provided health insurance is excluded from the determination of employees' federal income taxes, resulting in significant tax savings for many workers. The federal income tax exclusion -- the focus of this report -- is criticized for several reasons. These arguments about the exclusion merit careful consideration as Congress is starting to debate broad health care reform for the first time in 15 years. This report discusses this issue at length, including advantages and disadvantages to keeping the income tax inclusion as Congress undergoes the health policy reform process.
Tax Benefits for Health Insurance: Current Legislation
No Description Available.
Tax Benefits for Health Insurance: Current Legislation
No Description Available.
Tax Benefits for Health Insurance: Current Legislation
No Description Available.
Tax Benefits for Health Insurance: Current Legislation
No Description Available.
Tax Benefits for Health Insurance: Current Legislation
No Description Available.
Tax Benefits for Health Insurance: Current Legislation
No Description Available.
Tax Benefits for Health Insurance: Current Legislation
No Description Available.
Tax Benefits for Health Insurance: Current Legislation
No Description Available.
Tuition Tax Credits
No Description Available.
Excise Tax on High-Cost Employer-Sponsored Health Coverage: In Brief
This report provides an overview of the excise tax. The report includes cost estimates for the excise tax and explores the excise tax's relationship with the tax advantages for employer-sponsored health coverage. The information in this report is based on statute and two notices issued by the Department of the Treasury (Treasury) and the Internal Revenue Service (IRS).
Alternative Minimum Taxpayers by State: 2009, 2010, and Projections for 2012
Report that breaks down, state-by-state, the percentage of taxpayers subject to Alternative Minimum Tax (AMT), and also maps out these projections for the year 2012.
Average Effective Corporate Tax Rates: 1959 to 2005
This report examines average effective corporate tax rates of domestic nonfinancial corporations. Generally, the average effective corporate tax rate is total corporate tax receipts divided by corporate profits.
Consumption Taxes and the Level and Composition of Saving
This report examines how the composition of saving might change with the introduction of a consumption tax. Specifically, the report analyzes the possible impact of a consumption based tax system on various forms and levels of saving.
Federal Deductibility of State and Local Taxes
This report provides a brief history of deductible state and local taxes, and discusses deduction for real estate property taxes, deductions for income, sales, and use taxes. The report also discusses policy alternatives and current legislation.
Funding School Renovation: Qualified Zone Academy Bonds vs. Traditional Tax-Exempt Bonds
No Description Available.
Internet Commerce and State Sales and Use Taxes
State governments rely on sales and use taxes for approximately one-third (32.3%) of their total tax revenue – or approximately $174 billion in FY2000. Local governments derived 16.4% of their tax revenue or $51.6 billion from local sales and use taxes in FY1999. Both state and local sales taxes are collected by vendors at the time of transaction and are levied at a percentage of a product’s retail price. Alternatively, use taxes are not collected by vendors if they do not have nexus (loosely defined as a physical presence) in the consumer’s state. Consumers are required to remit use taxes to their taxing jurisdiction. However, compliance with this requirement is quite low. Because of the low compliance, many observers suggest that the expansion of the internet as a means of transacting business across state lines, both from business to consumer (B to C) and from business to business (B to B), threatens to diminish the ability of state and local governments to collect sales and use taxes. Congress has a role in this issue because commerce between parties in different states conducted over the Internet falls under the Commerce Clause of the Constitution. Congress can either take an active or passive role in the “Internet tax” debate. This report intends to clarify important issues in the Internet tax debate.
Internet Commerce and State Sales and Use Taxes
State governments rely on sales and use taxes for approximately one-third (32.3%) of their total tax revenue – or approximately $174 billion in FY2000. Local governments derived 16.4% of their tax revenue or $51.6 billion from local sales and use taxes in FY1999. Both state and local sales taxes are collected by vendors at the time of transaction and are levied at a percentage of a product’s retail price. Alternatively, use taxes are not collected by vendors if they do not have nexus (loosely defined as a physical presence) in the consumer’s state. Consumers are required to remit use taxes to their taxing jurisdiction. However, compliance with this requirement is quite low. Because of the low compliance, many observers suggest that the expansion of the internet as a means of transacting business across state lines, both from business to consumer (B to C) and from business to business (B to B), threatens to diminish the ability of state and local governments to collect sales and use taxes. Congress has a role in this issue because commerce between parties in different states conducted over the Internet falls under the Commerce Clause of the Constitution. Congress can either take an active or passive role in the “Internet tax” debate. This report intends to clarify important issues in the Internet tax debate.
Internet Commerce and State Sales and Use Taxes
State governments rely on sales and use taxes for approximately one-third (33.6%) of their total tax revenue - or approximately $179 billion in FY2002 .' Local governments derived 12.4% of their tax revenue or $44 .1 billion from local sales and use taxes in FY20012 Both state and local sales taxes are collected by vendors at the time of transaction and are levied at a percentage of a product's retail price. Alternatively, use taxes are not collected by the vendor if the vendor does not have nexus (loosely defined as a physical presence) in the consumer's state . Consumers are required to remit use taxes to their taxing jurisdiction . However, compliance with this requirement is quite low. Because of the low compliance, many observers suggest that the expansion of the internet as a means of transacting business across state lines, both from business to consumer (B to C) and from business to business (B to B), threatens to diminish the ability of state and local governments to collect sales and use taxes . Congress has a role in this issue because commerce between parties in different states conducted over the Internet falls under the Commerce Clause of the Constitution.' Congress can either take an active or passive role in the "Internet tax" debate. This report intends to clarify important issues in the Internet tax debate .
Internet Commerce and State Sales and Use Taxes
In theory, state sales and use taxes are based on the destination principle, which prescribes that taxes should be paid where the consumption takes place. States are concerned because they anticipate gradually losing more tax revenue as the growth of Internet commerce allows more residents to buy products from vendors located out-of-state and evade use taxes. The size of the revenue loss from Internet commerce and subsequent tax evasion is uncertain. Congress is involved in this issue because commerce conducted by parties in different states over the Internet falls under the Commerce Clause of the Constitution. The degree of congressional involvement is an open question.
Internet Transactions and the Sales Tax
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).
State and Local Sales and Use Taxes and Internet Commerce
No Description Available.
State and Local Sales and Use Taxes and Internet Commerce
No Description Available.
State and Local Sales and Use Taxes and Internet Commerce
In theory, state sales and use taxes are based on the destination principle, which prescribes that taxes should be paid where the consumption takes place. States are concerned because they anticipate gradually losing more tax revenue as the growth of Internet commerce allows more residents to buy products from vendors located out-of-state and evade use taxes. The size of the revenue loss from Internet commerce and subsequent tax evasion is uncertain. Congress is involved in this issue because commerce conducted by parties in different states over the Internet falls under the Commerce Clause of the Constitution. The degree of congressional involvement is an open question.
State Corporate Income Taxes: A Description and Analysis
No Description Available.
State Corporate Income Taxes: A Description and Analysis
No Description Available.
State Estate and Gift Tax Revenue
No Description Available.
State Estate and Gift Tax Revenue
No Description Available.
State Revenue from Estate, Inheritance, and Gift Taxes
No Description Available.