Congressional Research Service Reports - 14 Matching Results

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Business Tax Issues in 2007

Description: This report discusses the information related to business tax issues in the year 2007. It also discusses the business tax legislation, 2001-2006.
Date: February 21, 2007
Creator: Brumbaugh, David L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Charitable Choice, Faith-Based Initiatives, and TANF

Description: The Senate Finance Committee version of H.R. 7, approved on July 16, 2002, does not contain the “charitable choice” title of the House-passed H.R. 7; nor does it include a compromise “faith-based” provision (from S. 1924 as introduced) that sought to assure equal treatment for nongovernmental providers of almost all federally-funded social services. Remaining in the Senate Finance bill are tax incentives to promote private giving. The Charitable Choice Act of 2001 (Title II of the House bill) w… more
Date: August 21, 2002
Creator: Burke, Vee
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Charitable Choice Provisions of H.R. 7

Description: H.R. 7, the Community Solutions Act, on July 19 won House passage without amendment by a vote of 233-198. The bill includes basic elements of President Bush’s faith-based initiatives: tax incentives for private giving–scaled back from original proposals (Title I)–and expansion of charitable choice (Title II). (Title III deals with individual development accounts.)
Date: July 21, 2001
Creator: Burke, Vee
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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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 relat… more
Date: February 21, 2003
Creator: Lazzari, Salvatore
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice

Description: This report provides information about the Federal Tax Benefits for Families' K-12 Education Expenses in the Context of School Choice. Some believe that comprehensive school reform is needed to improve the quality of secondary and elementary education.
Date: April 21, 2003
Creator: Levine, Linda & Smole, David P.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Firms That Incorporate Abroad for Tax Purposes: Corporate "Inversions" and "Expatriation"

Description: This report provides information about the Corporate "Inversions" and "Expatriation" on Firms That Incorporate Abroad for Tax Purposes where increasing number of U.S firms have altered their structure by substituting a foreign parent corporation for a domestic one.
Date: November 21, 2002
Creator: Brumbaugh, David L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Statutory Individual Income Tax Rates and Other Elements of the Tax System: 1988 through 2008

Description: This report summarizes information about the tax brackets and other key elements of the tax system that determine taxpayer's statutory marginal tax rate. Such elements include tax brackets, exemptions, standard deductions, etc. Statutory individual income tax rates, also referred to as “statutory marginal tax rates,” are the rates of tax applicable to the last (marginal) increment of taxable income. Statutory rates play an important role in determining the real marginal tax rates, which affect… more
Date: May 21, 2008
Creator: Shvedov, Maxim
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The Tax Exclusion for Employer-Provided Health Insurance: Policy Issues Regarding the Repeal Debate

Description: Employer-provided health insurance is excluded from the determination of employees' federal income taxes, resulting in significant tax savings for many workers. The federal income tax exclusion -- the focus of this report -- is criticized for several reasons. These arguments about the exclusion merit careful consideration as Congress is starting to debate broad health care reform for the first time in 15 years. This report discusses this issue at length, including advantages and disadvantages t… more
Date: November 21, 2008
Creator: Lyke, Bob
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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U.S. Taxation of Overseas Investment and Income: Background and Issues

Description: This report analyzes how the current U.S. tax system applies to foreign investment undertaken by U.S. firms abroad, and how that application was changed by recent legislation. It also assesses the impact of the tax system and legislation, and concludes by discussing a variety of issues in international taxation that Congress may face in 2008 and beyond. It begins with a brief examination of the data on international investment.
Date: May 21, 2008
Creator: Marples, Donald J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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