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Internet Taxation: Issues and Legislation

Description: The Internet Tax Freedom Act (ITFA) placed a three-year moratorium on the ability of state and local governments to (1) impose new taxes on Internet access or (2) impose any multiple or discriminatory taxes on electronic commerce. The act grandfathered the state and local access taxes that were “... generally imposed and actually enforced prior to October 1, 1998 ....” This report discusses issues of state and local taxation of Internet transactions because commerce conducted by parties in diff… more
Date: February 3, 2005
Creator: Maguire, Steven & Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Federal Excise Taxes on Tobacco Products: Rates and Revenues

Description: This report examines increases in excise tax rates on tobacco products contained in the Balanced Budget Act of 1997 (P.L. 105-33). Under that act, the increased rates on tobacco products became effective in two stages. The first scheduled increase in rates occurred on January 1, 2000, while the second increase in rates occurred two years later on January 1, 2002
Date: April 28, 2005
Creator: Talley, Louis Alan
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Federal Excise Tax on Tires: Where the Rubber Meets the Road

Description: This report examines the history of the federal excise tax on tires. The excise tax on tires was first levied in 1918 mainly because of revenue needs brought about by World War I. The tax was reduced after the war, and then repealed in 1926. The levy was reintroduced during the Great Depression at a time when federal individual income tax revenues were plummeting, and was increased to help finance World War II. Today, the premise for the excise tax on tires is that heavier vehicles cause greate… more
Date: October 6, 2005
Creator: Talley, Louis A. & Jackson, Pamela J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department

President's Advisory Panel on Federal Tax Reform

Description: On January 7, 2005, President Bush announced the establishment of a bipartisan panel to advise on options to reform the tax code to make it simpler, fairer, and more pro-growth to benefit all Americans. The Advisory Panel will submit to the Secretary of the Treasury a report containing revenue neutral policy options for reforming the Federal Internal Revenue Code as soon as practicable, but not later than November 1, 2005. These options should: simplify Federal tax laws to reduce the costs and… more
Date: November 1, 2005
Creator: President's Advisory Panel on Federal Tax Reform
Item Type: Refine your search to only Website
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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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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Gasoline Excise Tax — Historical Revenues: Fact Sheet

Description: This report provides a fact sheet about the Gasoline Excise Tax - Historical Revenues. The gas tax was regarded as a user tax where the federal government has imposed a gasoline excise tax with the passage of the revenue act in 1932.
Date: May 24, 2005
Creator: Talley, Louis Alan & Jackson, Pamela J.
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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Flat Tax Proposals and Fundamental Tax Reform: An Overview

Description: President George W. Bush has stated that tax reform is one of his top priorities in the 109th Congress. On January 7, 2005, he appointed a nine-member bipartisan panel to study the “complicated mess” posed by the federal tax code and to propose options to reform the code.
Date: March 23, 2005
Creator: Bickley, James M.
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 3, 2005
Creator: Gravelle, Jane G. & Maguire, Steven
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Major Tax Issues in the 109th Congress

Description: Congress considered a variety of tax issues over the course of 2004. Some of these were relatively narrow, applying to particular sectors or activities: energy taxation, charitable giving and charities, Internet taxation, tax shelters, and a variety of expiring tax benefits that apply to particular investments or activities. More prominent, however, were two more general issues that were the focus of tax policy deliberations for much of the year: domestic and international business taxation; an… more
Date: April 14, 2005
Creator: Brumbaugh, David L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Anti-Tax-Shelter and Other Revenue-Raising Tax Proposals Considered in the 108th Congress

Description: Several bills introduced in the 108th Congress included revenue-raising provisions, particularly those aimed at tax shelters that are generally used by corporations. In 2003, anti-sheltering provisions were included in several bills. This report is an overview of the revenue-raising provisions in the original reported versions of H.R. 2896 and S. 1637 and the final anti-sheltering bill as enacted.
Date: February 7, 2005
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Alternative Minimum Taxpayers by State

Description: This report discusses the alternative minimum tax (AMT) with respect to the percentage of taxpayers who fall under the AMT as divided by state. The report also briefly addresses related legislation.
Date: March 17, 2005
Creator: Esenwein, Gregg A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Comparison of Tax Incentives of Domestic Manufacturing: 108th Congress

Description: The enacted provision of this legislation (H.R. 4520), following the passage of the Senate’s version (then S. 1637) and the House bill (H.R. 4520) followed the Senate version, which allowed a deduction and would cover unincorporated firms as well as corporations. However, the proposal contained the broader definition of manufacturing in the House bill which included oil and gas extraction, utilities, construction, and electricity. This report discusses the provisions in these two versions of th… more
Date: January 25, 2005
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Extending the 2001, 2003, and 2004 Tax Cuts

Description: This report discusses the Economic Growth and Tax Relief Reconciliation Act of 2001, the Jobs and Growth Tax Relief Reconciliation Act of 2003 (JGTRRA, and the Working Family Tax Relief Act of 2004 (WFTRA). Since all of the tax reductions provisions of all three of these acts expire at some point in the future, Congress faces the issue of whether to extend and/or make the reductions permanent. Extending these tax reductions, however, is likely to significantly reduce federal revenues in the fu… more
Date: March 4, 2005
Creator: Esenwein, Gregg A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The Alternative Minimum Tax for Individuals: Legislative Initiatives and Their Revenue Effects

Description: This report discusses legislative initiatives regarding the alternative minimum tax (AMT) for individuals, which was originally enacted to ensure that all taxpayers, especially high-income taxpayers, paid at least a minimum amount of federal taxes.
Date: April 22, 2005
Creator: Esenwein, Gregg A.
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: President George W. Bush has stated that tax reform will be one of his top priorities in the 109th Congress. Some form of a valueadded tax (VAT) has been frequently discussed as a replacement to the U.S. income tax system. In addition, some Members of Congress have expressed interest in the feasibility of using a value-added tax to finance health care reform.
Date: June 14, 2005
Creator: Bickley, James M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Taxes and Fiscal Year 2006 Budget Reconciliation: A Brief Summary

Description: On April 28, 2005, Congress approved an FY2006 budget resolution (H.Con.Res. 95) with reconciliation instructions calling for three bills: a bill containing spending cuts ($1.5 billion in FY2006 and $34.7 billion over five years); a bill increasing the public debt limit by $781 billion (to $8,965 billion); and a bill containing tax cuts.
Date: December 8, 2005
Creator: Brumbaugh, David L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Political Organizations Under Section 527 of the Internal Revenue Code

Description: Political organizations have the primary purpose of influencing federal, state, or local elections and conducting similar activities. Those that qualify under section 527 of the Internal Revenue Code are taxed only on a certain income. Under the Code, 527 organizations are subject to reporting requirements that involve registration, the periodic disclosure of contributions and expenditures, and the annual filing of tax returns. Section 527 organizations must also comply with applicable campaign… more
Date: January 11, 2005
Creator: Lunder, Erika
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Estate Tax Legislation in the 109th Congress

Description: Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16), the estate tax and generation-skipping transfer tax are scheduled to be repealed effective January 1, 2010. But the estate tax repeal, and all other provisions of EGTRRA, are scheduled to sunset December 31, 2010. If the sunset provision is not repealed, or the law is not otherwise changed beforehand, in 2011 estate and gift tax law will return to what it would have been had EGTRRA never bee… more
Date: June 24, 2005
Creator: Noto, Nonna A.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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