Congressional Research Service Reports - 3,616 Matching Results

Search Results

Taxpayer Protection and IRS Accountability Act of 2002, H.R. 3991
No Description Available.
Marriage Tax Penalty Relief Provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001
No Description Available.
Marriage Tax Penalty Relief Provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001
No Description Available.
Tax-Cut Legislation: The Economic Growth and Tax Relief Act of 2001 (H.R. 3)
No Description Available.
President Bush's Tax Proposal: A Brief Overview
No Description Available.
527 Organizations: Reporting Requirements Imposed on Political Organizations after the Enactment of P.L. 106-230
On July 1, 2000, President Clinton signed H.R. 4762, P.L. 106-230. The law amended the Internal Revenue Code [IRC] to require political organizations described in IRC § 527 to disclose their political activities, if they were not already required to do so by the Federal Election Campaign Act [FECA]. This report summarizes the three major changes made by the law and some of the major responses to the legislation. First, all 527 organizations which expect to have over $25,000 in gross receipts during a taxable year and which are not required to report to the Federal Election Commission [FEC] are required to register with the IRS within 24 hours of their formation, whether they are involved in state, local, or federal elections. Second, 527 issue advocacy organizations, which previously reported neither to the IRS nor the FEC, are required to file regular disclosure statements with the IRS. Third, all 527 organizations with gross receipts in excess of $25,000 per year are required to file annual reports with the IRS. The registration statements, disclosure forms, and annual reports will be made public. H.R. 527 and S. 527 in the 107th Congress would exempt most state and local 527 organizations from the requirements of P.L. 106-230.
Tax Activity in the 107th Congress
No Description Available.
Fact Sheet on Congressional Tax Proposals
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.
Fact Sheet on Congressional Tax Proposals
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.
Fact Sheet on Congressional Tax Proposals
A general tax cut (H.R. 2488), costing $792 billion over 10 years, was vetoed in September 1999. A more narrowly focused bill (H.R. 1180) extending certain expiring provisions was adopted in December. Several tax proposals have been or are likely to be considered in 2000. The largest of these was marriage penalty legislation (H.R. 6 and S. 2346). Tax provisions are also included in health care legislation and minimum wage legislation; the latter passed the House on March 9 and included distressed communities legislation and a repeal of the installment sales provision included in the extenders bill. A number of separate tax bills are also under consideration. The general tax cut proposal included across-the-board tax cuts, benefits for married couples, phase-out of the alternative minimum tax, a reduction in capital gains taxes, a phase-out of the estate tax and provisions relating to education and health.
Tax Cut Bills in 2003: A Comparison
No Description Available.
Tax Cut Bills in 2003: A Comparison
No Description Available.
The Jobs and Growth Tax Act (H.R. 2): A Brief Overview of the House Tax-Cut Bill
No Description Available.
Estate Tax Legislation in the 108th Congress
Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16, enacted June 7, 2001), the estate tax and generation-skipping transfer tax are scheduled to be repealed in 2010 but reinstated in 2011. This is because all tax cut provisions of EGTRRA are scheduled to sunset on December 31, 2010. This report tracks actions in the 108th Congress to permanently repeal — or retain but alter — the estate tax.
Estate Tax Legislation in the 108th Congress
Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16, enacted June 7, 2001), the estate tax is scheduled to be repealed in 2010 but reinstated in 2011. All tax cut provisions of EGTRRA are scheduled to sunset on December 31, 2010. This report tracks actions in the 108th Congress to permanently repeal the estate tax or to retain but alter the tax.
Estate Tax Legislation in the 108th Congress
Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16, enacted June 7, 2001), the estate tax is scheduled to be repealed in 2010 but reinstated in 2011. All tax cut provisions of EGTRRA are scheduled to sunset on December 31, 2010. This report tracks actions in the 108th Congress to permanently repeal the estate tax or to retain but alter the tax.
Estate Tax Legislation in the 108th Congress
Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16, enacted June 7, 2001), the estate tax is scheduled to be repealed in 2010 but reinstated in 2011. All tax cut provisions of EGTRRA are scheduled to sunset on December 31, 2010. This report tracks actions in the 108th Congress to permanently repeal the estate tax or to retain but alter the tax.
Estate Tax Legislation in the 108th Congress
Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16, enacted June 7, 2001), the estate tax is scheduled to be repealed in 2010 but reinstated in 2011. All tax cut provisions of EGTRRA are scheduled to sunset on December 31, 2010. This report tracks actions in the 108th Congress to permanently repeal the estate tax or to retain but alter the tax.
H.R. 8: The Death Tax Elimination Act of 2001
No Description Available.
The Individual Alternative Minimum Tax: Interaction with Marriage Penalty Relief and Other Tax Cuts
No Description Available.
Tax Code Termination Act: A Fact Sheet
No Description Available.
The Taxpayer Relief Act of 1997: An Overview
No Description Available.
Taxpayer Protections in the Proposed IRS Restructuring Act: Burden of Proof
No Description Available.
IRS Reform: Innocent Spouse Rule
Married couples filing joint tax returns are liable individually and as a couple for all taxes due on the return with a limited exemption for innocent spouses. This report discusses joint and several liability, which has been the subject of much criticism and calls for reform or elimination.
Effects of Flat Taxes and Other Proposals on Housing: An Overview
Studies have estimated that some of these revisions would cause a decline in demand for houses and significant reduction in house prices--perhaps in excess of 15 percent. These studies, however, presumed a fixed supply of housing; even a limited supply response would greatly decrease predicted asset price effects. Supply response is likely to be large in the long run and not insignificant in the short run. Effects on housing demand might also be mitigated by increases in savings rates and lower interest rates. Thus, effects of the flat tax on housing prices are likely to be limited in the short run and very small in the long run. Rental housing demand, on the other hand, would be encouraged with a shift to a consumption tax base.
Comparison of 501(c )(3) and 501(c )(4) Organizations
No Description Available.
Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law
This report contains an explanation of the major provisions of the Federal estate, gift, and generation-skipping transfer taxes. The discussion divides the Federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits.
Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law
This report contains an explanation of the major provisions of the Federal estate, gift, and generation-skipping transfer taxes. The discussion divides the Federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits.
Mandates Information Act: Action in the 106th Congress
No Description Available.
Mandates Information Act: Implications for Congressional Action on Legislation Containing Private Sector Mandates
No Description Available.
Unfunded Mandate Reform Act: A Brief Summary
No Description Available.
Satellite Television: Provisions of SHVIA and LOCAL, and Continuing Issues
No Description Available.
Satellite Television: Provisions of SHVIA and LOCAL, and Continuing Issues
No Description Available.
Satellite Television: Provisions of SHVIA and LOCAL, and Continuing Issues
No Description Available.
Satellite Television: Provisions of SHVIA and LOCAL, and Continuing Issues
No Description Available.
Satellite Television: Provisions of SHVIA and LOCAL, and Continuing Issues
No Description Available.
Satellite Television: Provisions of SHVIA and LOCAL, and Continuing Issues
No Description Available.
Superfund and Natural Resource Damages
No Description Available.
Interstate Waste Transport: Legislative Issues
No Description Available.
Waste Trade and the Basel Convention: Background and Update
No Description Available.
Superfund Reauthorization in the Senate: A Summary of S. 1285
No Description Available.
Charitable Choice Provisions of H.R. 7
H.R. 7, the Community Solutions Act, on July 19 won House passage without amendment by a vote of 233-198. The bill includes basic elements of President Bush’s faith-based initiatives: tax incentives for private giving–scaled back from original proposals (Title I)–and expansion of charitable choice (Title II). (Title III deals with individual development accounts.)
The Social Security Protection Act of 2003 (H.R. 743)
No Description Available.
Social Security Program Protection Act of 2002 (H.R. 4070)
No Description Available.
Social Security Program Protection Act of 2002 (H.R. 4070)
No Description Available.
Social Security Program Protection Act of 2002 (H.R. 4070)
No Description Available.
The Social Security Protection Act of 2003 (H.R. 743)
No Description Available.
The Social Security Protection Act of 2003 (H.R. 743)
No Description Available.
Major Decisions in the House and Senate on Social Security: 1935-2000
No Description Available.
Social Security Reform: Bills in the 106th Congress
No Description Available.