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Tax Benefits for Health Insurance: Current Legislation

Description: 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.
Date: February 6, 2006
Creator: Lyke, Bob
Item Type: Report
Partner: UNT Libraries Government Documents Department

The Tax Exclusion for Employer-Provided Health Insurance: Policy Issues Regarding the Repeal Debate

Description: 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.
Date: November 21, 2008
Creator: Lyke, Bob
Item Type: Report
Partner: UNT Libraries Government Documents Department

Tuition Tax Credits

Description: No Description Available.
Date: July 19, 1982
Creator: Lyke, Robert F.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Excise Tax on High-Cost Employer-Sponsored Health Coverage: In Brief

Description: 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).
Date: March 24, 2016
Creator: Mach, Annie L.
Item Type: Report
Partner: UNT Libraries Government Documents Department

Average Effective Corporate Tax Rates: 1959 to 2005

Description: 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.
Date: September 6, 2006
Creator: Maguire, Steven
Item Type: Report
Partner: UNT Libraries Government Documents Department

Consumption Taxes and the Level and Composition of Saving

Description: 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.
Date: January 11, 2001
Creator: Maguire, Steven
Item Type: Report
Partner: UNT Libraries Government Documents Department