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in subjects: "Taxation"

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Coal Excise Tax Refunds: United States v. Clintwood Elkhorn Mining Co.

In 1998, a U.S. district court held that the imposition of the coal excise tax, or black lung excise tax, on coal destined for export was unconstitutional. The process of refunding the tax has been controversial. This is because some coal producers and exporters have attempted to bypass the limitations in the Internal Revenue Code's refund scheme for bringing suit under the Export Clause in the Court of Federal Claims, seeking damages from the United States in the amount of coal excise taxes pa… more

Date: May 16, 2008

Creator: Lunder, Erika

Item Type: Report

Partner: UNT Libraries Government Documents Department

open access

Fact Sheet on Congressional Tax Proposals in the 108th Congress

This report discusses the President, House and Senate tax proposals. Beyond the comprehensive tax proposals, both the House and the Senate have considered a range of targeted tax proposals. One of the first tax-related measures considered during the 108th Congress would provide tax reductions to armed services personnel. Congress has also initiated reconsideration of legislation not completed in the 107th Congress: tax incentives for charitable giving deductions, pension diversification, energy… more

Date: May 16, 2003

Creator: Richards, Don C.