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34 Congressional Research Service reports and publications

Federal Tax Credit Scholarship Program Included in P.L. 119-21, the FY2025 Reconciliation Law
2025-09-26 · Reports · R48724 · HTML available · PDF available
The Retirement Savings Contribution Credit and the Saver’s Match
2025-09-04 · Resources · IF11159 · HTML available · PDF available
The 45F Tax Credit for Employer-Provided Child Care
2025-09-04 · Resources · IF12379 · HTML available · PDF available
The Child Tax Credit: How It Works and Who Receives It
2025-08-14 · Reports · R41873 · HTML available · PDF available
Tax Provisions in P.L. 119-21, the FY2025 Reconciliation Law
2025-07-29 · Reports · R48611 · HTML available · PDF available
The Nonbusiness Casualty Loss Deduction
2025-07-24 · Resources · IF12574 · HTML available · PDF available
Child Savings Accounts: Overview and Analysis
2025-06-03 · Reports · R48554 · HTML available · PDF available
Adoption Tax Benefits: An Overview
2025-05-30 · Reports · R44745 · HTML available · PDF available
Taxation of Tip Income
2025-05-29 · Resources · IF12728 · 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
Individual Federal Income Tax and Overtime Compensation
2025-05-21 · Resources · IF13005 · 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
Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption: 1988 to 2025
2025-01-31 · Reports · RL34498 · HTML available · PDF available
Overview of the Federal Tax System in 2024
2024-12-18 · Reports · R48313 · HTML available · PDF available
Noncitizen Eligibility for the Child Tax Credit: In Brief
2024-12-16 · Reports · R48312 · HTML available · PDF available
Selected Issues in Tax Policy: The Child Tax Credit
2024-11-19 · Resources · IF12820 · HTML available · PDF available
Reference Table: Expiring Provisions in the “Tax Cuts and Jobs Act” (TCJA, P.L. 115-97)
2024-11-13 · Reports · R47846 · 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
Tax-Preferred College Savings Plans: An Introduction to 529 Plans
2024-02-27 · Reports · R42807 · HTML available · PDF available
Internal Revenue Service (IRS) Standard Mileage Rates
2024-02-16 · Posts · IN12320 · HTML available · PDF available
Debt Limit Policy Questions: How Long Do Extraordinary Measures Last?
2024-01-25 · Posts · IN12147 · HTML available · PDF available
The Federal Tax Gap: Overview, Analysis, and Policy Options
2023-11-30 · Reports · R47858 · HTML available · PDF available
The Earned Income Tax Credit (EITC): How It Works and Who Receives It
2023-11-14 · Reports · R43805 · HTML available · PDF available
Distribution of IRS Audits by Income and Race
2023-11-06 · Resources · IF12521 · HTML available · PDF available
The Internal Revenue Service’s Strategic Operating Plan to Spend $79 Billion in Inflation Reduction Act Funding
2023-06-02 · Resources · IF12394 · HTML available · PDF available
Tax-Advantaged Savings Accounts: Overview and Policy Considerations
2023-03-31 · Reports · R47492 · HTML available · PDF available
Higher Education Tax Benefits: Brief Overview and Budgetary Effects
2022-12-21 · Reports · R41967 · HTML available · PDF available
Expired and Expiring Temporary Tax Provisions (Including “Tax Extenders”)
2022-09-23 · Reports · R47252 · HTML available · PDF available
Federal Individual Income Tax Terms: An Explanation
2022-07-28 · Reports · RL30110 · HTML available
Tax Policy and Disaster Recovery
2021-09-03 · Reports · R45864 · HTML available · PDF available
The Child Tax Credit: The Impact of the American Rescue Plan Act (ARPA; P.L. 117-2) Expansion on Income and Poverty
2021-07-13 · Reports · R46839 · HTML available · PDF available
Advancing Refundable Tax Credits: Policy Considerations
2021-04-21 · Resources · IF11811 · HTML available · PDF available
Child and Dependent Care Tax Benefits: How They Work and Who Receives Them
2021-02-01 · Reports · R44993 · HTML available · PDF available
Tax-Preferred College Savings Plans: An Introduction to Coverdells
2018-03-13 · Reports · R42809 · HTML available · PDF available