CRS Products

53 Congressional Research Service reports and publications

Offshore Wind: Status and Issues for the 119th Congress
2025-09-25 · Resources · IF13034 · HTML available · PDF available
Tax Provisions in P.L. 119-21, the FY2025 Reconciliation Law
2025-07-29 · Reports · R48611 · 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
Economic Effects of the Tax Cuts and Jobs Act
2025-04-07 · Reports · R48485 · 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
Clean Vehicle Tax Credits
2024-12-26 · Resources · IF12600 · HTML available · PDF available
Overview of the Federal Tax System in 2024
2024-12-18 · Reports · R48313 · 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
Offshore Wind Provisions in the Inflation Reduction Act
2024-10-22 · Posts · IN11980 · HTML available · PDF available
Can Tax Policy Increase Saving?
2024-06-11 · Reports · R48092 · HTML available · PDF available
Trends and Proposals for Corporate Tax Revenue
2024-05-08 · Resources · IF11809 · 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
The Possible Elimination of Chevron Deference: Potential Implications for Tax Revenue and Administration
2024-04-08 · Resources · IF12630 · HTML available · PDF available
Energy Tax Provisions: Overview and Budgetary Cost
2024-02-26 · Reports · R46865 · HTML available · PDF available
The Economic Implications of Moore v. United States
2023-11-20 · Resources · IF12536 · HTML available · PDF available
The Section 45Q Tax Credit for Carbon Sequestration
2023-08-25 · Resources · IF11455 · HTML available · PDF available
Energy Tax Credits and the Global Minimum Tax
2023-07-21 · Resources · IF12439 · HTML available · PDF available
An Overview of the Corporate Income Tax System
2023-04-24 · Reports · R47519 · HTML available · PDF available
Consumption Taxes: An Overview
2023-01-24 · Reports · R44342 · HTML available · PDF available
Debt and Deficits: Spending, Revenue, and Economic Growth
2022-12-08 · Resources · IF11037 · HTML available · PDF available
New Markets Tax Credit: An Introduction
2022-10-26 · Reports · RL34402 · 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
Taxation of Carried Interest
2022-08-04 · Reports · R46447 · HTML available · PDF available
The Foreign Account Tax Compliance Act (FATCA)
2022-07-15 · Resources · IF12166 · HTML available · PDF available
Community Development Financial Institutions (CDFI) Fund: Overview and Programs
2022-07-01 · Reports · R47169 · HTML available · PDF available
Overview of the Federal Tax System in 2022
2022-06-08 · Reports · R45145 · HTML available · PDF available
Addressing the Long-Run Deficit: A Comparison of Approaches
2022-06-07 · Reports · R45717 · HTML available · PDF available
Tax Incentives for Opportunity Zones
2022-04-26 · Reports · R45152 · HTML available · PDF available
An Economic Perspective on Wealth Taxes
2022-04-01 · Resources · IF11823 · HTML available · PDF available
Corporate Income Taxation in a Global Economy
2022-01-04 · Reports · R47003 · HTML available · PDF available
Issues in International Corporate Taxation: The 2017 Revision (P.L. 115-97)
2021-12-16 · Reports · R45186 · HTML available · PDF available
Corporate Expatriation, Inversions, and Mergers: Tax IssuesCorporate Expatriation, Inversions, and Mergers: Tax Issues
2021-06-17 · Reports · R43568 · HTML available · PDF available
Temporary Business-Related Tax Provisions Expiring 2021-2027 and Business “Tax Extenders”
2021-05-24 · Reports · R46800 · HTML available · PDF available
Fiscal Policy and Recovery from the COVID19 Recession
2021-02-01 · Reports · R46460 · HTML available · PDF available
The COVID-Related Tax Relief Act of 2020 and Other COVID-Related Tax Provisions in P.L. 116-260
2021-01-05 · Reports · R46649 · HTML available · PDF available
Tax Issues Relating to Charitable Contributions and Organizations
2020-08-04 · Reports · R45922 · HTML available · PDF available
Energy Tax Provisions Expiring in 2020, 2021, 2022, and 2023 (“Tax Extenders”)
2020-07-14 · Reports · R46451 · HTML available · PDF available
The Coronavirus Aid, Relief, and Economic Security (CARES) Act—Tax Relief for Individuals and Businesses
2020-04-28 · Reports · R46279 · HTML available · PDF available
Business Tax Provisions Expiring in 2020, 2021, and 2022 (“Tax Extenders”)
2020-03-13 · Reports · R46271 · HTML available · PDF available
The Economic Effects of the 2017 Tax Revision: Preliminary Observations
2019-06-07 · Reports · R45736 · HTML available · PDF available
Tax Equity Financing: An Introduction and Policy Considerations
2019-04-17 · Reports · R45693 · HTML available · PDF available
IRS Reform and the Taxpayer First Act of 2019
2019-04-10 · Resources · IF11176 · HTML available · PDF available
The 2017 Tax Revision (P.L. 115-97): Comparison to 2017 Tax Law
2018-02-06 · Reports · R45092 · HTML available · PDF available
Tax Reform: The Alternative Minimum Tax
2017-12-04 · Resources · IF10705 · HTML available
Tax Reform: Repatriation of Foreign Earnings
2017-12-04 · Resources · IF10640 · HTML available
Tax Reform: Estate and Gift Tax
2017-11-17 · Resources · IF10704 · HTML available
The Alternative Minimum Tax for Individuals: In Brief
2016-05-10 · Reports · R44494 · HTML available · PDF available
Taxation of Credit Unions: In Brief
2016-03-31 · Reports · R44439 · HTML available
Budgetary and Distributional Effects of Adopting the Chained CPI
2014-03-07 · Reports · R43347 · HTML available
Taxation of Hedge Fund and Private Equity Managers
2014-03-07 · Reports · RS22689 · HTML available