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Tax Credits for Individual Development Accounts

Description: An individual development account (IDA) is a structured savings instrument for lower income individuals. This report discusses legislation introduced in the 108th Congress to establish IDA programs utilizing tax benefits to encourage program development.
Date: February 8, 2006
Creator: Scott, Christine
Partner: UNT Libraries Government Documents Department
open access

Social Security: The Windfall Elimination Provision (WEP)

Description: This report discusses the windfall elimination provision (WEP), which reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage or “windfall” these workers would otherwise receive as a result of the interaction between the Social Security benefit formula and the workers’ relatively short careers in Social Security-covered employment.
Date: January 8, 2013
Creator: Scott, Christine
Partner: UNT Libraries Government Documents Department
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