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Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law

Description: This report contains an explanation of the major provisions of the federal estate, gift, and generation-skipping transfer taxes. The discussion divides the federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits. The federal estate tax is computed through a series of adjustments and modifications of a tax base known as the "gross estate." Certain allowable deductions reduce the gross estate to the … more
Date: January 5, 2008
Creator: Luckey, John R.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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A History of Federal Estate, Gift, and Generation-Skipping Taxes

Description: Three primary categories of legislation pertaining to transfer taxes have been introduced in the 110th Congress. As noted above, the repeal of the estate and generation-skipping taxes is not permanent. One category would make the repeal permanent. (See, H.R. 411 and H.R. 2380). Another category would accelerate the repeal of these transfer taxes. (See, H.R. 25, H.R. 1040, H.R. 1586, H.R. 4042, S. 1025, S. 1040, and S. 1081). The third would reinstate these taxes at lower rates and/or in a manne… more
Date: January 3, 2008
Creator: Luckey, John R.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Brief Facts and Statistics

Description: This report provides facts and statistics about Social Security that are frequently requested by Members of Congress and their staffs. It includes information about Social Security taxes and benefits, the program's impact on its recipients' incomes, federal tax receipts, federal spending and the economy, administrative information, and selected facts about Medicare.
Date: January 26, 2006
Creator: Sidor, Gary
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Social Security and Medicare Taxes and Premiums: Fact Sheet

Description: Financing for social security -- Old Age, Survivors, and Disability Insurance -- and the Hospital Insurance part of Medicare is provided primarily by taxes levied on wages and net self-employment income. Financing for the Supplementary Medical Insurance portion of Medicare is provided by premiums from enrollees and payments from the government. This report describes these taxes and premiums.
Date: January 13, 2004
Creator: Nuschler, Dawn
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Social Security: Coverage of Household Workers - A Fact Sheet

Description: On October 22, 1994, President Clinton signed legislation (P.L. 103-387) that changes social security coverage of household workers. The new law changed the threshold to a yearly amount and raised it (to $1,000 in 1994, indexed thereafter to average wage growth-it became $1,100 in 1998, 1,200 in 2000, and 1,300 in 2001). It remains at $1,300 in 2002. In addition, the new law exempted most domestic workers under age 18, and provided that Social Security and unemployment taxes will be reported on… more
Date: January 3, 2002
Creator: Kollmann, Geoffrey
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Federal Estate, Gift, and Generation-skipping Taxes: A Description of Current Law

Description: This report contains an explanation of the major provisions of the Federal estate, gift, and generation-skipping transfer taxes. The discussion divides the Federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits.
Date: January 29, 2003
Creator: Luckey, John R.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Brownfields Tax Incentive Extension

Description: This report discusses the brownfields tax incentive, which expires on December 31, 2007. Enacted in 1997, the provision allowed a taxpayer to fully deduct the costs of environmental cleanup in the year the costs were incurred, rather than spreading the costs over a period of years.
Date: January 19, 2007
Creator: Reisch, Mark
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: This report discusses how the estate and gift tax works and examines various policy options. The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) repeals the estate tax after 2009. In the 108th Congress, some policymakers have proposed eliminating the sunset provision in the EGTRRA, thus making repeal of the estate tax permanent.
Date: January 31, 2003
Creator: Gravelle, Jane G. & Maguire, Steven
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law

Description: This report contains an explanation of the major provisions of the federal estate, gift, and generation-skipping transfer taxes. The discussion divides the federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits. The federal estate tax is computed through a series of adjustments and modifications of a tax base known as the "gross estate." Certain allowable deductions reduce the gross estate to the … more
Date: January 19, 2007
Creator: Luckey, John R.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Taxation of Unemployment Benefits

Description: Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. Legislation was introduced in the 108th Congress that would have repealed the taxation of UC benefits, provided a two-year suspension of the taxation of UC benefits, or transferred the proceeds from … more
Date: January 14, 2005
Creator: Scott, Christine
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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An Introduction to the Design of the Low-Income Housing Tax Credit

Description: This report discusses the Low-Income Housing Tax Credit (LIHTC), which is a federal provision that reduces the income tax liability of taxpayers claiming the credit. These taxpayers are typically investors in real estate development projects that have traded cash for the tax credits to support the production of affordable housing. The credit is intended to lower the financing costs of housing developments so that the rental prices of units can be lower than market rates, and thus, presumably, a… more
Date: January 24, 2008
Creator: Jackson, Pamela J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Using Business Tax Cuts to Stimulate the Economy

Description: This report discusses issues associated with the use of business tax subsidies. First, is fiscal policy appropriate? Second, how successful are subsidies likely to be and what form might they take to be most effective? Finally, what other consequences might flow from the use of business tax subsidies, especially if they are to be permanent?
Date: January 29, 2009
Creator: Gravelle, Jane G.
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 "worldwide" allocation of interest rule, which was a provision of the American Jobs Creation Act of 2004 (P.L. 108-357; the Jobs Act). The provision relates to the taxation of multi-national corporations and allows more generous rules for multinationals to use in allocating interest expense for purposes of the U.S. foreign tax credit.
Date: January 28, 2009
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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Energy Tax Policy: An Economic Analysis

Description: The report provides background on the theory and application of tax policy as it relates to the energy sector, particularly with respect to the theory of market failure in the energy sector and the suggested policy remedies. This background provides a context for understanding how current or proposed energy tax policy may affect other policy objectives or be affected by such objectives.
Date: January 12, 2000
Creator: Lazzari, Salvatore
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Individual Retirement Accounts (IRAs): Legislative Issues in the 106th Congress

Description: Bills introduced in the 106th Congress would have raised the limit on contributions to individualretirement accounts(IRAs) and eased other federal IRA rules. The House passed H.R. 5203, incorporating the higher IRA contribution limits of H.R.1102, on September 19, 2000. The IRA provisions of the bill would have cost $21.7 billion in foregone revenue over 10 years. The Senate Finance Committee ordered H.R. 1102 reported (with amendments) on September 7, 2000, but the bill did not reach the Senat… more
Date: January 10, 2001
Creator: Storey, James R.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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