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The 2017 Tax Revision (P.L. 115-97): Comparison to 2017 Tax Law

Description: This report provides a brief summary of P.L. 115-97 (The tax revision law), comparing each provision in the act with prior tax law. The report also provides a brief legislative history of activity leading to enactment of P.L. 115-97, along with estimated revenue and distributional effects of the recently enacted law.
Date: February 6, 2018
Creator: Sherlock, Molly F. & Marples, Donald J.
Partner: UNT Libraries Government Documents Department
open access

Tax Provisions that Expired in 2014 ("Tax Extenders")

Description: This report provides a broad overview of the tax extenders that retroactively extend expired tax provisions, including the Tax Increase Prevention Act of 2014, which made tax provisions that had expired at the end of 2013 available to taxpayers for the 2014 tax year.
Date: February 6, 2015
Creator: Sherlock, Molly F.
Partner: UNT Libraries Government Documents Department
open access

Taxation of Unemployment Benefits

Description: Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits.
Date: March 6, 2014
Creator: Whittaker, Julie M.
Partner: UNT Libraries Government Documents Department
open access

International Corporate Tax Rate Comparisons and Policy Implications

Description: This report focuses on the global issues relating to tax rate differentials between the United States and other countries. It provides tax rate comparisons; discusses policy implications, including the effect of a corporate rate cut on revenue, output, and national welfare; and discusses the outlook for and consequences of a revenue neutral corporate tax reform.
Date: January 6, 2014
Creator: Gravelle, Jane G.
Partner: UNT Libraries Government Documents Department
open access

Tax Reform in the 113th Congress: An Overview of Proposals

Description: This report provides background information regarding tax reform and discusses ways to make the U.S. tax system simpler, fairer, and more efficient.
Date: May 6, 2013
Creator: Sherlock, Molly F.
Partner: UNT Libraries Government Documents Department
open access

Estate Taxes and Family Businesses: Economic Issues

Description: The report discusses an uncapped exemption and an uncapped exemption targeted at liquidity issues.
Date: January 6, 2010
Creator: Gravelle, Jane G. & Maguire, Steven
Partner: UNT Libraries Government Documents Department
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