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Federal Income Tax Treatment of the Family

Description: The first section summarizes the major features of the tax law affecting families and family choices, and how they developed over time, including the relatively recent introduction of large benefits for children at low and moderate income levels, a reversal of a trend in the past that tended to reduce these benefits through the erosion of the real value of the personal exemptions. It also summarizes the origin of the marriage penalty and marriage bonus. The following two sections first discuss … more
Date: December 19, 2006
Creator: Gravelle, Jane G.
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 unified estate and gift tax is levied on the transfer of assets that occurs when someone dies or gives a gift. Filing an estate tax return can be difficult depending on the value and complexity of the estate. The purpose here is to outline the mechanics of the estate and gift tax. The first section begins with a brief review of the general rules accompanied with a numerical example. There are some minor provisions of the law that are not discussed here, however, such as the phase out of the… more
Date: March 19, 2008
Creator: Marples, Donald J. & Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Tax Returns of Individuals: Statistical Charts for the Five Most Recent Years

Description: This report provides answers to some of the most frequently asked questions concerning the federal individual income tax, including the number of returns filed, average tax per return, and income tax as percentage of adjusted gross income. This report will be updated as the Internal Revenue Service (IRS) releases new or revised statistics.
Date: December 12, 2002
Creator: Solomon, Arnold D.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Energy Tax Policy

Description: This report discusses the history, current posture, and outlook for federal energy tax policy. It also discusses recent energy tax proposals, focusing on the major energy tax provisions that were debated as part of omnibus energy legislation in the 108th Congress (e.g., H.R. 6), which may be reintroduced in the 109th Congress.
Date: April 22, 2005
Creator: Lazzari, Salvatore
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
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Revenue Legislation in the Congressional Budget Process

Description: This report discusses revenue legislation, which may include changes to individual and corporate income taxes, social insurance taxes, excise taxes, or tariffs and duties. Congressional consideration of revenue legislation is governed by various constitutional provisions and procedural rules.
Date: June 13, 2003
Creator: Heniff, Bill, Jr.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The Retirement Savings Tax Credit: A Fact Sheet

Description: This report discusses the saver's tax credit, under which eligible individuals receive a non-refundable tax credit of up to $1,000 for contributing to a traditional IRA or an employer-sponsored retirement plan that is qualified under §401, §403 or §457 of the Internal Revenue Code. The credit was first available in 2002 but will expire after 2006 unless extended by Congress.
Date: April 1, 2004
Creator: Purcell, Patrick
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: The 107th Congress version of (H.R. 7), passed by the House, had eight new tax provisions designed to benefit charities and charitable giving, the most important one being the charitable deduction for non-itemizers.This report focuses on the economic effect of the deduction for nonitemizers, assessing the incentive such deductions would create for increased charitable giving.
Date: April 29, 2005
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Tax Gap: Proposals in the 110th Congress to Require Brokers to Report Basis on Publicly Traded Securities

Description: Recent and projected large deficits and the need for revenue to offset spending or tax reduction proposals generated congressional and executive branch interest in different proposals to reduce the tax gap; and consequently, raise additional revenue. Proposals in the 110th Congress to require brokers to report adjusted basis on publicly traded securities sold by individuals are examined in this report.
Date: October 8, 2008
Creator: Bickley, James M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Calculating Estate Tax Liability: 2001 to 2011 and Beyond

Description: This report provides a basic explanation of how to calculate the federal estate tax liability for a taxable estate of any given size, using the schedule of graduated marginal tax rates and the applicable exclusion amount or the applicable credit amount for the year of death. The “applicable exclusion amount” is the amount of any decedent’s taxable estate that is free from tax. It is known informally as the estate tax “exemption.” The “applicable credit amount” or “unified credit” is the corresp… more
Date: May 7, 2008
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Taxes and Offshore Outsourcing

Description: This report discusses the impact of taxes on international trade and investment has been debated for decades. Most recently, a variety of bills addressing international taxation have been introduced in the 110th Congress—some would cut taxes for U.S. firms overseas, while others would increase taxes on foreign investment. The debate over taxes and foreign outsourcing has tended to grow more heated during times of domestic economic weakness and high unemployment; questions arise over whether ta… more
Date: March 11, 2008
Creator: Marples, Donald J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Retirement Savings and Household Wealth in 2000: Analysis of Census Bureau Data

Description: This report examines recent trends in retirement saving and the policy implications. The aging of the American population and the impending retirement of the "baby boom" will place significant strains over the next several decades on both Social Security and on retirees' own financial resources. With continued increases in average life expectancies, retirees in the 21st century will have to stretch their savings and other assets over longer periods of retirement than were experienced by their p… more
Date: December 12, 2002
Creator: Purcell, Patrick J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Tax Benefits for Health Insurance: Current Legislation

Description: This report discusses a variety of potential proposals to change the tax benefits for health insurance and medical expenses, including measures that would expand the availability and attractiveness of health savings accounts (HSAs), or employer tax credits.
Date: February 6, 2006
Creator: Lyke, Bob
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Passthrough Organizations Not Taxed As Corporations

Description: This report describes the various forms of tax conduit organizations found in the Internal Revenue Code (IRC), or the Internal Revenue Services (IRS) regulations and discusses how the form of organization affects the tax situation of the owners. It is organized according to the major types of conduit organization.
Date: August 20, 2002
Creator: Taylor, Jack H.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Tax Issues: National Public Opinion

Description: This report provides a sample of public opinion questions concerning the current tax system, the Internal Revenue Service, and proposals for tax reform. It will be updated as new poll results become available. The report is for the use of Members as they consider legislation currently before the 105 Congress.
Date: May 28, 1998
Creator: Coleman, Kevin
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Tax Code Termination Act: A Fact Sheet

Description: This report discusses the Tax Code Termination Act, which would “sunset” (repeal) the Internal Revenue Code of 1986 on December 31, 2002 and would require that any new federal tax system that is adopted be approved not later than July 4, 2002.
Date: August 12, 1998
Creator: Bickley, James M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Aviation Taxes and the Airport and Airway Trust Fund

Description: This report discusses the reauthorization of excise tax revenues for the airport and airway trust fund, which has been a contentious issue for the last two years. Most of the concern during this period was about future funding needs for the Federal Aviation Administration (FAA). The issue, somewhat unexpectedly, became an element of the tax plans embedded in House and Senate FY1998 budget reconciliation proposals. The House proposed a major structural change in how aviation taxes would be impos… more
Date: August 12, 1997
Creator: Fischer, John W.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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