Congressional Research Service Reports - 8 Matching Results

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Recently Expired Individual Tax Provisions (Tax Extenders"): In Brief

Description: This report provides background information on three individual income tax provisions (Tax Exclusion for Canceled Mortgage Debt, Mortgage Insurance Premium Deductibility, and Above-the-Line Deduction for Qualified Tuition and Related Expenses) that expired in 2017.
Date: March 30, 2018
Creator: Sherlock, Molly F.; Keightley, Mark P.; Gravelle, Jane G. & Driessen, Grant A.
Partner: UNT Libraries Government Documents Department
open access

Import Tariff or Border Tax: What is the Difference and Why Does it Matter?

Description: This report briefly describes the difference between import tariffs and border taxes and whether the President may unilaterally impose them without congressional approval.
Date: January 30, 2017
Creator: Library of Congress. Congressional Research Service.
Partner: UNT Libraries Government Documents Department
open access

Analysis of the Tax Exclusion for Canceled Mortgage Debt Income

Description: This report begins with an overview and analysis of the historical tax treatment of canceled debt income. Next, the changes enacted by recent legislation are reviewed. A discussion of policy options concludes.
Date: December 30, 2015
Creator: Keightley, Mark P. & Lunder, Erika
Partner: UNT Libraries Government Documents Department
open access

The Federal Tax Treatment of Married Same- Sex Couples

Description: This report provides an overview of the federal tax treatment of same-sex married couples, with a focus on the federal income tax.
Date: July 30, 2015
Creator: Crandall-Hollick, Margot L.; Pettit, Carol A. & Sherlock, Molly F.
Partner: UNT Libraries Government Documents Department
open access

Selected Recently Expired Business Tax Provisions ("Tax Extenders")

Description: This report briefly summarizes and discusses the economic impact of selected business-related tax provisions that expired at the end of 2013 and that are being considered for extension.
Date: April 30, 2014
Creator: Gravelle, Jane G.; Marples, Donald J. & Sherlock, Molly F.
Partner: UNT Libraries Government Documents Department
open access

An Analysis of the Geographic Distribution of the Mortgage Interest Deduction

Description: This report analyzes variation in the mortgage interest deduction tax expenditure across states. Tax expenditures, such as the mortgage interest deduction, can generally be viewed as government spending administered via the tax code, or as tax incentives that are intended to achieve particular policy objectives. Regardless of the interpretation, tax expenditures provide a benefit to qualifying taxpayers by lowering their federal tax liabilities.
Date: January 30, 2014
Creator: Keightley, Mark P.
Partner: UNT Libraries Government Documents Department
open access

Oil and Natural Gas Industry Tax Issues in the FY2014 Budget Proposal

Description: This report discusses the FY2014 budget proposal that outlines a set of proposals, framed as the termination of tax preferences, that would potentially increase the taxes paid by the oil and natural gas industries, especially those of the independent producers.
Date: October 30, 2013
Creator: Pirog, Robert
Partner: UNT Libraries Government Documents Department
open access

Addressing the Long-Run Budget Deficit: A Comparison of Approaches

Description: Report that examines alternative approaches to reducing the deficit, relating to the immediate issues arising from the Budget Control Act and the expiring tax cuts as well as to ongoing longer term decisions about how to bring the debt under control.
Date: November 30, 2012
Creator: Gravelle, Jane G.
Partner: UNT Libraries Government Documents Department
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