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List of Temporary Tax Provisions: "Extenders" Expiring in 2005

Description: Several temporary tax provisions will expire this year. Often referred to as “extenders,” these provisions were originally enacted with an expiration date that may well be extended. Several have been extended numerous times in the past, sometimes after their expiration date. The extenders provide special tax treatment for certain types of activities and investment and benefit both individuals and corporations. They occur in a variety of policy areas including wage credits to support employment … more
Date: April 19, 2005
Creator: Jackson, Pamela J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Value-Added Tax as a New Revenue Source

Description: MMARY Some Members of Congress have expressed interest in the feasibility of using a value-added tax (VAT) to either replace all or part of the income tax, finance health care reform, or to fund America’s war effort. A VAT is imposed at all levels of production on the differences between firms’ sales and their purchases from all other firms. Policymakers may be interested in the following aspects of a VAT: revenue yield, international comparison of composition of taxes, vertical equity, neutral… more
Date: March 19, 2003
Creator: Bickley, James M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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A Value-Added Tax Contrasted with a National Sales Tax

Description: Proposals to replace all or part of the income tax, proposals for national health care, and a proposal to finance America’s war effort have sparked congressional interest in the possibility of a broad-based consumption tax as a new source of 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 s… more
Date: March 19, 2003
Creator: Bickley, James M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Economic Analysis of the Charitable Contribution Deduction for Non-Itemizers

Description: This report summarizes the provisions affecting charitable contribution deductions of individuals, and then analyzes the incentive such a deduction would create for increased charitable giving beginning with the original proposal for a relatively low cap and then considering other approaches including the current one. It does not attempt to estimate other types of societal impacts. The non-itemizer’s charitable deduction was the single most important tax provision in the original version of H.R… more
Date: May 19, 2003
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Tuition Tax Credits

Description: Congressional Research Service (CRS) report entailing information about tuition tax credits. Topics include, current law and legislative options, support for private elementary and secondary education, post secondary student financial assistance.
Date: July 19, 1982
Creator: Lyke, Robert F.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Estate and Gift Taxes: Economic Issues

Description: The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) repeals the estate tax in 2010. During the phase-out period, the new law increases the exempt amount to $3.5 million by 2009 ($1.5 million in 2005), lowers the top rate to 45% by 2007 (the top rate in 2005 is 47%), and repeals the federal credit for state death taxes in 2005. The federal gift tax remains though the rate is reduced to the top personal income tax rate (35% in 2005). After repeal of the estate tax,… more
Date: January 19, 2006
Creator: Gravelle, Jane G. & Maguire, Steven
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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