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Tax Expenditures and the Federal Budget

Description: This report discusses tax expenditures, the federal budget and the reform of the federal tax system and provides tax expenditure analysis. The perception that the federal tax system is too complex and unfair could lead to public support for tax reform. Past efforts to reform the federal tax system have included policies to rein in the use and expense of tax expenditures--the special deductions, exclusions, exemptions, and credits resulting in revenue losses.
Date: August 19, 2008
Creator: Hungerford, Thomas L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The Foreign Tax Credit's Interest Allocation Rules

Description: This report discusses the foreign tax credit's interest allocation rules, which alleviate the double-taxation that would result if U.S. investors' overseas income were to be taxed by both the United States and a foreign country.
Date: August 20, 2008
Creator: Gravelle, Jane G. & Marples, Donald J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Tax Incentives for Opportunity Zones: In Brief

Description: This report discusses tax incentives for opportunity zones (OZ) which are low-income areas selected by state governors for revitalization efforts. This report briefly describes what census tracts are eligible to be nominated as an OZ by the "chief executive officer" (typically, the governor) of each state or territory, what types of entities can be certified as Qualified Opportunity Funds (QOFs), and the tax benefits of investments in QOFs.
Date: April 5, 2018
Creator: Lowry, Sean & Marples, Donald J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Individual Income Tax Rates and Other Key Elements of the Federal Individual Income Tax: 1988 to 2017

Description: This report summarizes the tax brackets and other key elements of the individual income tax that help determine taxpayers' marginal and average effective tax rates going back to 1988. It is updated to reflect indexation adjustments and changes in tax law.
Date: February 12, 2018
Creator: Guenther, Gary
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Issues in International Corporate Taxation: The 2017 Revision (P.L. 115-97)

Description: This report discusses international tax laws and the 2017 tax reform bill. The report begins by explaining prior international tax rules and the revisions made in the new law. The second part of the report discusses the four major issues of concern under prior law-- allocation of investment, profit shifting, repatriation, and inversions--and how the new law addresses these concerns, or raises new ones. That section also discusses issues associated with international agreements. The final sectio… more
Date: May 1, 2018
Creator: Gravelle, Jane G. & Marples, Donald J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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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.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The Earned Income Tax Credit (EITC): An Overview

Description: This report provides an overview of the Earned Income Tax Credit (EITC), first discussing eligibility requirements for the credit, followed by how the credit is computed and paid. The report then provides data on the growth of the EITC since it was first enacted in 1975. Finally the report concludes with data on the EITC claimed on 2015 tax returns, examining EITC claims by number of qualifying children, income level, tax filing status, and location of residence.
Date: April 18, 2018
Creator: Falk, Gene & Crandall-Hollick, Margot L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Expired Tax Provisions and "Tax Extenders"

Description: This report discusses tax provisions which expired at the end of 2016 and were not addressed in the 2017 tax reform bill and various options for Congress to either extend them or end them.
Date: January 16, 2018
Creator: Sherlock, Molly F.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Higher Education Tax Benefits: Brief Overview and Budgetary Effects

Description: This report provides a brief overview of the higher education tax benefits that are currently available to students and their families. These tax benefits can be divided into three groups: incentives for current year expenses, incentives for preferential tax treatment of student loan expenses, and incentives for saving for college.
Date: April 16, 2018
Creator: Crandall-Hollick, Margot L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Recently Expired Individual Tax Provisions (Tax Extenders"): In Brief

Description: This report provides background information on three individual income tax provisions (Tax Exclusion for Canceled Mortgage Debt, Mortgage Insurance Premium Deductibility, and Above-the-Line Deduction for Qualified Tuition and Related Expenses) that expired in 2017.
Date: March 30, 2018
Creator: Sherlock, Molly F.; Keightley, Mark P.; Gravelle, Jane G. & Driessen, Grant A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Updated: Will the Supreme Court Address State's Power to Require that Retailers Tax Internet Sales?

Description: This report is an update of an earlier report regarding a state's power to require retailers to tax internet sales in the purchasers state of residence. A case was brought by the state of South Dakota against Wayfair.com (South Dakota v. Wayfair) which was accepted to be heard by the Supreme Court on January 12, 2018.
Date: January 16, 2018
Creator: Lunder, Ericka K.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Dynamic Scoring

Description: This report explains dynamic scoring, including the types of effects incorporated and the types of models used, as well as what groups conduct or have conducted macroeconomic analysis of tax changes.
Date: January 21, 2015
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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PILT (Payments in Lieu of Taxes): Somewhat Simplified

Description: This report explains Payments in Lieu of Taxes (PILT), with an analysis of the five major factors affecting the calculation of a payment to a given county. It also describes the effects of certain legislative changes to PILT in recent years.
Date: December 10, 2014
Creator: Corn, M. Lynne
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Tax Options for Financing Health Care Reform

Description: This report reviews the revenue raisers proposed to fund health care reform. Other financing proposals are presented including those made by the Obama Administration and those introduced in earlier congressional work. The final sections discuss other proposals suggested by the round-table discussion participants.
Date: March 2, 2010
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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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.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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