Congressional Research Service Reports - 15 Matching Results
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- Individual Retirement Accounts: A Fact Sheet
- 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.
- Export Tax Benefits and the WTO: Foreign Sales Corporations and the Extraterritorial Replacement Provisions
- No Description Available.
- The Alternative Minimum Tax for Individuals: Legislative Initiatives and Their Revenue Effects
- This report discusses legislative initiatives regarding the alternative minimum tax (AMT) for individuals, which was originally enacted to ensure that all taxpayers, especially high-income taxpayers, paid at least a minimum amount of federal taxes.
- Energy Tax Policy
- This report discusses the history, current posture, and outlook for federal energy tax policy. It also discusses recent energy tax proposals, focusing on the major energy tax provisions that were debated as part of omnibus energy legislation in the 108th Congress (e.g., H.R. 6), which may be reintroduced in the 109th Congress.
- Value-Added Tax as a New Revenue Source
- This report discusses the valueadded tax (VAT), which has been frequently discussed as a full or partial replacement for the U.S. income tax system.
- The Streamlined Sales and Use Tax Agreement: A Brief Description
- No Description Available.
- The Streamlined Sales and Use Tax Agreement: A Brief Description
- No Description Available.
- The Alternative Minimum Tax for Individuals
- This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants.
- The Alternative Minimum Tax for Individuals
- This report provides a brief overview of the alternative minimum tax (AMT) for individuals, discusses the issues associated with the current system, and describes current legislation to amend the AMT. The report will be updated as legislative action warrants.
- Retirement Savings and Household Wealth: Trends from 2001 to 2004
- No Description Available.
- Value-Added Tax: A New U.S. Revenue Source?
- No Description Available.
- The Alternative Minimum Tax for Individuals
- This report discusses the alternative minimum tax (AMT), which was enacted to ensure everyone pays a minimum of federal taxes.
- Farm Legislation and Taxes in the 110th Congress
- No Description Available.
- Tax Treaty Legislation in the 110th Congress: Explanation and Economic Analysis
- This report discusses the proposals that are designed to curb “treaty shopping” — instances where a foreign parent firm in one country receives its U.S.-source income through an intermediate subsidiary in a third country that is signatory to a tax-reducing treaty with the United States.
- An Introduction to the Design of the Low-Income Housing Tax Credit
- This report discusses the Low-Income Housing Tax Credit (LIHTC), which is a federal provision that reduces the income tax liability of taxpayers claiming the credit. These taxpayers are typically investors in real estate development projects that have traded cash for the tax credits to support the production of affordable housing. The credit is intended to lower the financing costs of housing developments so that the rental prices of units can be lower than market rates, and thus, presumably, affordable.