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42 Congressional Research Service reports and publications

Tax Provisions in P.L. 119-21, the FY2025 Reconciliation Law
2025-07-29 · Reports · R48611 · HTML available · PDF available
Electric Vehicle Taxes and the Federal Highway Trust Fund
2025-07-17 · Resources · IF13064 · HTML available · PDF available
Moving USDA Programs to the Small Business Administration: Authorities and Considerations
2025-07-15 · Resources · IF13062 · HTML available · PDF available
SBA Disaster Loans Program Account: Overview and Policy Options
2025-06-04 · Reports · R48558 · HTML available · PDF available
Tax Provisions in H.R. 1, the One Big Beautiful Bill Act: House-Passed Version
2025-05-27 · Reports · R48550 · HTML available · PDF available
Changes to Small Business Administration (SBA) Business Loan Program Policies in Early 2025
2025-04-28 · Posts · IN12549 · HTML available · PDF available
Selected Issues in Tax Reform: The Small Business Start-Up Deduction
2025-04-16 · Resources · IF12970 · HTML available · PDF available
Expiring Provisions of P.L. 115-97 (the Tax Cuts and Jobs Act): Economic Issues
2025-03-03 · Reports · R48286 · HTML available · PDF available
The Hazardous Substance Superfund Trust Fund
2025-02-14 · Resources · IF11982 · HTML available · PDF available
SBA COVID-19 EIDL Financial Relief: Policy Options and Considerations
2024-11-12 · Reports · R47509 · HTML available · PDF available
Alcohol Excise Taxes: An Overview
2024-09-12 · Reports · R48181 · HTML available · PDF available
Section 1071: Small Business Lending Data Collection and Reporting
2024-06-06 · Reports · R47788 · HTML available · PDF available
Tax Cuts and Jobs Act (TCJA) Expiring Tax Provisions: Economic and Distributional Effects
2024-04-22 · Resources · IF12641 · HTML available · PDF available
Small Business Administration Reauthorization: Issues for Congress
2024-03-12 · Reports · R47953 · HTML available · PDF available
Social Security: Estimated Impact of Hypothetical Solvency Measures
2024-02-21 · Reports · R47924 · HTML available · PDF available
Internal Revenue Service (IRS) Standard Mileage Rates
2024-02-16 · Posts · IN12320 · HTML available · PDF available
Small Business Administration (SBA) Business Loan Program Rule Changes in the 118th Congress: Background and Summary
2024-01-29 · Reports · R47909 · HTML available · PDF available
Accrual and Reinvestor Small Business Investment Companies (SBICs)
2023-12-15 · Resources · IF12551 · HTML available · PDF available
Financial Services and General Government (FSGG) FY2023 Appropriations: Independent Agencies and General Provisions
2023-09-29 · Reports · R47745 · HTML available · PDF available
SBA as a Vehicle for Crisis Relief: Lessons from the COVID-19 Pandemic
2023-09-14 · Reports · R47694 · HTML available · PDF available
Pandemic Oversight: The Biden Administration’s New Anti-Fraud Proposal
2023-06-15 · Reports · R47593 · HTML available · PDF available
Employer Tax Credit for Paid Family and Medical Leave
2023-02-27 · Resources · IF11141 · HTML available · PDF available
Federal Credit Assistance and Grant Programs for Rural Businesses: In Brief
2023-02-27 · Reports · R47438 · HTML available · PDF available
The Black Lung Program, the Black Lung Disability Trust Fund, and the Excise Tax on Coal
2023-02-07 · Reports · R45261 · HTML available · PDF available
Tax Provisions in the Inflation Reduction Act of 2022 (H.R. 5376)
2022-08-10 · Reports · R47202 · HTML available · PDF available
Federal Payroll Tax Administration
2022-08-09 · Infographics · IG10034 · HTML available · PDF available
Small Business Administration (SBA) Funding: Overview and Recent Trends
2022-07-14 · Reports · R43846 · HTML available · PDF available
Small Business Administration 7(a) Loan Guaranty Program
2022-06-30 · Reports · R41146 · HTML available
Small Business Administration 504/CDC Loan Guaranty Program
2022-06-16 · Reports · R41184 · HTML available
Small Business Size Standards: A Historical Analysis of Contemporary Issues
2022-06-15 · Reports · R40860 · HTML available · PDF available
Small Business Administration Trade and Export Promotion Programs
2022-05-24 · Reports · R43155 · HTML available · PDF available
Social Security Benefit Formula and Payroll Taxes: Potential Impacts of Policy Changes on Selected Worker Groups
2022-05-04 · Reports · R47087 · HTML available · PDF available
Payment Settlement Entities and IRS Reporting Requirements
2022-05-03 · Resources · IF12095 · HTML available · PDF available
Small Business Administration: A Primer on Programs and Funding
2022-04-27 · Reports · RL33243 · HTML available · PDF available
SBA Small Business Investment Company Program
2022-04-07 · Reports · R41456 · HTML available · PDF available
The Evolution of Marijuana as a Controlled Substance and the Federal-State Policy Gap
2022-04-07 · Reports · R44782 · HTML available · PDF available
Payroll Taxes: An Overview of Taxes Imposed and Past Payroll Tax Relief
2022-04-04 · Reports · R47062 · HTML available · PDF available
Small Business Administration Microloan Program
2022-03-30 · Reports · R41057 · HTML available
Federal Excise Taxes: Background and General Analysis
2021-10-15 · Reports · R46938 · HTML available · PDF available
Tax Treatment of Gig Economy Workers
2021-08-11 · Resources · IF11896 · HTML available · PDF available
Craft Alcoholic Beverage Industry: Overview and Regulation
2021-07-21 · Resources · IF10973 · HTML available · PDF available
The Employee Retention and Employee Retention and Rehiring Tax Credits
2021-01-07 · Resources · IF11721 · HTML available · PDF available