Congressional Research Service Reports - 8 Matching Results

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Certain Temporary Tax Provisions Scheduled to Expire in 2009 (“Extenders”)

Description: This report discusses numerous temporary tax provisions exist in the tax code. Often referred to as “extenders,” these provisions were originally enacted with an expiration date that has then been temporarily extended, in some cases numerous times.
Date: September 8, 2010
Creator: Bickley, James M.
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Partner: UNT Libraries Government Documents Department
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The Bush Tax Cuts and the Economy

Description: The George W. Bush Administration enacted a series of tax cuts through the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. This report examines these tax cuts within the context of the current and long-term economic environment.
Date: December 8, 2010
Creator: Hungerford, Thomas L.
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Partner: UNT Libraries Government Documents Department
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Tax Deductions for Individuals: A Summary

Description: This report first describes what tax deductions are, how they vary in their effects on reducing taxable income, and how they differ from other provisions (e.g., exclusions or credits). Next, it discusses the rationale for deductions as part of the tax code. The final section of this report includes tables that summarize each individual tax deduction, under current law. Many of these deductions are part of the permanent income tax code.
Date: January 8, 2014
Creator: Lowry, Sean
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Partner: UNT Libraries Government Documents Department
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Dynamic Scoring for Tax Legislation: A Review of Models

Description: This report first explains dynamic scoring, including the types of effects incorporated and the types of models used, as well as what groups conduct or have conducted macroeconomic analysis of tax changes. The following section discusses the specific issues associated with tax reform. The final section discusses general issues surrounding the use of various models and reviews the empirical evidence on supply side responses.
Date: June 8, 2014
Creator: Gravelle, Jane G.
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Partner: UNT Libraries Government Documents Department
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Health-Related Tax Expenditures: Overview and Analysis

Description: This report analyzes health-related tax expenditures together at the budget function level, rather than focusing on the size of any single provision. To provide some insights into common questions about health-related expenditures, this report analyzes historical data on health-related tax expenditure estimates published by the Joint Committee on Taxation (JCT).
Date: January 8, 2016
Creator: Lowry, Sean
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Partner: UNT Libraries Government Documents Department
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Energy Tax Provisions in the Tax Cuts and Jobs Acts (H.R.1)

Description: This report discusses energy-related tax provisions in the The Tax Cuts and Jobs Act (H.R.1). These changes are summarized in Table 1. H.R. 1 includes a broad restructuring of the federal income tax system. A full analysis of the consequences of this proposal for the energy sector, or various subsets of the energy sector, is beyond the scope of this insight.
Date: November 8, 2017
Creator: Sherlock, Molly F. & Hughes, Joseph S.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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