Congressional Research Service Reports - 699 Matching Results

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Charitable Choice, Faith-Based Initiatives, and TANF

Description: The 107th Congress did not pass tax incentives for private giving or legislation intended to assure equal treatment of religious organizations as providers of social services (provisions in S. 1924, the original CARE bill). The House voted to extend charitable choice rules to numerous new programs (H.R. 7), as the President urged, but the Senate refused. However, in an Executive Order, President Bush on December 12, 2002, directed six cabinet-level departments and the Agency for International Development (AID) to bring policies concerning social service programs into line with charitable choice principles set forth in the Order.
Date: January 3, 2003
Creator: Burke, Vee
Partner: UNT Libraries Government Documents Department

Energy Tax Policy

Description: Omnibus energy legislation (H.R. 4) that is now in conference would expand energy tax incentives significantly. The House passed the bill on August 2, 2001, and the Senate approved its version April 25, 2002. Several energy tax issues are addressed in these bills: 1) tax incentives to increase the supply of oil and gas, and the demand for coal; 2) energy tax issues relating to energy conservation and energy efficiency; 3) energy tax issues relating to alternative fuels; 4) selected issues relating to electricity restructuring; and 5) expiring energy tax provisions.
Date: January 2, 2003
Creator: Lazzari, Salvatore
Partner: UNT Libraries Government Documents Department

Retirement Savings and Household Wealth in 2000: Analysis of Census Bureau Data

Description: This report examines recent trends in retirement saving and the policy implications. The aging of the American population and the impending retirement of the "baby boom" will place significant strains over the next several decades on both Social Security and on retirees' own financial resources. With continued increases in average life expectancies, retirees in the 21st century will have to stretch their savings and other assets over longer periods of retirement than were experienced by their parents and grandparents.
Date: December 12, 2002
Creator: Purcell, Patrick J.
Partner: UNT Libraries Government Documents Department

Tax Returns of Individuals: Statistical Charts for the Five Most Recent Years

Description: This report provides answers to some of the most frequently asked questions concerning the federal individual income tax, including the number of returns filed, average tax per return, and income tax as percentage of adjusted gross income. This report will be updated as the Internal Revenue Service (IRS) releases new or revised statistics.
Date: December 12, 2002
Creator: Solomon, Arnold D.
Partner: UNT Libraries Government Documents Department

A Value-Added Tax Contrasted with a National Sales Tax

Description: Proposals to replace all or part of the income tax and proposals for national health care have sparked congressional interest in possible sources of additional revenue. A value-added tax (VAT) or a national sales tax (NST) have been frequently discussed as possible new tax sources. Both the VAT and the NST are taxes on the consumption of goods and services and are conceptually similar. Yet, these taxes also have significant differences. This issue brief discusses some of the potential policy implications associated with these differences.
Date: December 12, 2002
Creator: Bickley, James M.
Partner: UNT Libraries Government Documents Department

2001 Tax Cut: Description, Analysis, and Background

Description: A major tax cut, the Economic Growth and Tax Relief Reconciliation Act (EGTRRA), was enacted in June 2001. This report summarizes the provisions of the bill, analyzes effects, and considers the development of the legislation.
Date: December 9, 2002
Creator: Brumbaugh, David L.; Gravelle, Jane G.; Maguire, Steven; Talley, Louis Alan & Lyke, Bob
Partner: UNT Libraries Government Documents Department

The Alternative Minimum Tax for Individuals

Description: 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.
Date: December 4, 2002
Creator: Esenwein, Gregg A.
Partner: UNT Libraries Government Documents Department

Lobbying Regulations on Non-Profit Organizations

Description: This report is intended to provide a brief overview of the various potential restrictions or regulations on lobbying activities of non-profit organizations. Public charities, social welfare organizations, religious groups, and other non-profit, tax-exempt organizations are not generally prohibited from engaging in all lobbying or public policy advocacy merely because of their tax-exempt status.
Date: November 26, 2002
Creator: Maskell, Jack H.
Partner: UNT Libraries Government Documents Department

Lobbying Regulations on Non-Profit Organizations

Description: This report is intended to provide a brief overview of the various potential restrictions or regulations on lobbying activities of non-profit organizations. Public charities, social welfare organizations, religious groups, and other non-profit, tax-exempt organizations are not generally prohibited from engaging in all lobbying or public policy advocacy merely because of their tax-exempt status.
Date: November 26, 2002
Creator: Maskell, Jack H.
Partner: UNT Libraries Government Documents Department

A Value-Added Tax Contrasted with a National Sales Tax

Description: Proposals to replace all or part of the income tax and proposals for national health care have sparked congressional interest in possible sources of additional revenue. A value-added tax (VAT) or a national sales tax (NST) have been frequently discussed as possible new tax sources. Both the VAT and the NST are taxes on the consumption of goods and services and are conceptually similar. Yet, these taxes also have significant differences. This issue brief discusses some of the potential policy implications associated with these differences.
Date: November 14, 2002
Creator: Bickley, James M.
Partner: UNT Libraries Government Documents Department

An Analysis of the Tax Treatment of Capital Losses

Description: This report provides an overview of issues related to the tax treatment of capital losses. It explains the current income tax treatment of losses, describes the historical treatment of losses, provides examples of the tax gaming opportunities associated with the net loss deduction, examines the distributional issues, and discusses the possible stimulative effects of an increase in the net loss deduction.
Date: October 9, 2002
Creator: Esenwein, Gregg A. & Gravelle, Jane G.
Partner: UNT Libraries Government Documents Department

Energy Tax Policy

Description: Omnibus energy legislation (H.R. 4) that is now in conference would expand energy tax incentives significantly. The House passed the bill on August 2, 2001, and the Senate approved its version April 25, 2002. Several energy tax issues are addressed in these bills: 1) tax incentives to increase the supply of oil and gas, and the demand for coal; 2) energy tax issues relating to energy conservation and energy efficiency; 3) energy tax issues relating to alternative fuels; 4) selected issues relating to electricity restructuring; and 5) expiring energy tax provisions.
Date: October 1, 2002
Creator: Lazzari, Salvatore & Holt, Mark
Partner: UNT Libraries Government Documents Department