Congressional Research Service Reports - 5 Matching Results
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- 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.
- 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.
- Marriage Penalty Tax Relief: The Gramm Amendment
- No Description Available.
- Child Support Enforcement: New Reforms and Potential Issues
- This report discusses the background, issues, enforcement and the reforms of the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 (P.L. 104-193), signed into law on August 22, 1996, and the major changes made to the Child Support Enforcement (CSE) program.
- The Child Support Enforcement Program: A Fact Sheet
- This report discusses the Child Support Enforcement (CSE) program, Part D of Title IV of the Social Security Act, was enacted in January 1975 (P.L. 93-647).