CRS Products

48 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
Tax Provisions in H.R. 1, the One Big Beautiful Bill Act: House-Passed Version
2025-05-27 · Reports · R48550 · HTML available · PDF available
Selected Issues in Tax Reform: Federal Subsidies for Municipal Bond Interest
2025-04-16 · Resources · IF12969 · HTML available · PDF available
The SALT Cap: Overview and Analysis
2025-04-03 · Reports · R46246 · HTML available · PDF available
The Debt Limit
2025-03-07 · Resources · IF10292 · HTML available · PDF available
Debt Limit Policy Questions: What Are Extraordinary Measures?
2025-03-05 · Posts · IN10837 · HTML available · PDF available
Debt Limit Policy Questions: What Are the Potential Economic Effects of a Binding Federal Debt Limit?
2025-03-03 · Reports · R47574 · HTML available · PDF available
Selected Issues in Tax Reform: The Deduction for State and Local Taxes
2025-02-03 · Resources · IF12893 · HTML available · PDF available
Deficits, Debt, and the Debt Limit in 2025
2024-11-28 · Resources · IF12830 · HTML available · PDF available
Federal Deductibility of State and Local Taxes
2024-10-16 · Reports · RL32781 · HTML available · PDF available
The Internal Revenue Service’s Free File Program (FFP): Current Status and Policy Issues
2024-05-30 · Resources · IF11808 · HTML available · PDF available
IRS Direct File Program: An Overview
2024-05-07 · Resources · IF12654 · HTML available · PDF available
Internal Revenue Service Appropriations, FY2025
2024-04-29 · Resources · IF12647 · HTML available · PDF available
How Treasury Issues Debt
2024-01-29 · Reports · R40767 · HTML available · PDF available
Debt Limit Policy Questions: How Long Do Extraordinary Measures Last?
2024-01-25 · Posts · IN12147 · HTML available · PDF available
Federal Tax Gap: Size, Contributing Factors, and the Debate over Reducing It
2023-10-30 · Resources · IF11887 · HTML available · PDF available
Pandemic Relief: The Emergency Rental Assistance Program
2023-01-10 · Reports · R46688 · HTML available · PDF available
Deficits, Debt, and the Economy: An Introduction
2022-12-20 · Reports · R44383 · HTML available · PDF available
Debt and Deficits: Spending, Revenue, and Economic Growth
2022-12-08 · Resources · IF11037 · HTML available · PDF available
Expiration of the Discretionary Spending Limits: Frequently Asked Questions
2022-11-18 · Reports · R46752 · HTML available · PDF available
State Small Business Credit Initiative: Implementation and Funding Issues
2022-07-25 · Reports · R42581 · HTML available · PDF available
Taxpayer Advocate Service: Purpose, History, Performance, and Resources
2022-07-07 · Resources · IF12146 · HTML available · PDF available
Private Activity Bonds: An Introduction
2022-01-31 · Reports · RL31457 · HTML available
General State and Local Fiscal Assistance and COVID-19: Eligible Purposes, Allocations, and Use Data
2021-12-16 · Reports · R46990 · HTML available · PDF available
FY2022 Reconciliation: Title IV, House Financial Services Committee Provisions
2021-12-07 · Reports · R46916 · HTML available · PDF available
Federal Support for the Municipal Bond Markets
2021-11-10 · Resources · IF11969 · HTML available · PDF available
Temporary Individual Tax Provisions (“Tax Extenders”)
2021-04-26 · Reports · R46772 · HTML available · PDF available
Tax Credit Bonds: Overview and Analysis
2021-04-01 · Reports · R40523 · HTML available
General State and Local Fiscal Assistance and COVID-19: Background and Available Data
2021-02-08 · Reports · R46298 · HTML available · PDF available
COVID-19: The Federal Reserve’s Municipal Liquidity Facility
2020-08-14 · Resources · IF11621 · HTML available · PDF available
Fiscal Federalism: Theory and Practice
2020-06-03 · Reports · R46382 · HTML available · PDF available
Social Security, Deficits, and Debt
2020-06-01 · Resources · IF11560 · 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
State and Local Government Debt and COVID-19
2020-04-10 · Resources · IF11502 · HTML available · PDF available
Deficit Financing, the Debt, and “Modern Monetary Theory”
2019-10-21 · Reports · R45976 · HTML available · PDF available
The Budget Control Act: Frequently Asked Questions
2019-10-01 · Reports · R44874 · HTML available · PDF available
Spending and Tax Expenditures: Distinctions and Major Programs
2019-07-09 · Reports · R44530 · HTML available · PDF available
Budgetary Effects of the BCA as Amended: The “Parity Principle”
2018-02-23 · Resources · IF10657 · HTML available
The 2017 Tax Revision (P.L. 115-97): Comparison to 2017 Tax Law
2018-02-06 · Reports · R45092 · HTML available · PDF available
Disaster Assistance and Federal Subsidies for Municipal Bonds
2017-09-26 · Resources · IF10739 · HTML available
Deficits and Debt
2017-03-06 · Resources · IF10549 · HTML available
Infrastructure Finance and Debt to Support Surface Transportation Investment
2016-11-17 · Reports · R43308 · HTML available
Congress and the Budget: 2016 Actions and Events
2016-10-17 · Reports · R44347 · HTML available
Export-Import Bank (Ex-Im Bank) and the Federal Budget
2016-08-29 · Resources · IF10457 · HTML available
The Federal Budget: Understanding Fiscal Outcomes
2016-08-17 · Resources · IF10453 · HTML available
The Federal Budget: Overview and Issues for FY2017 and Beyond
2016-03-24 · Reports · R44428 · HTML available
The Budget Control Act of 2011 as Amended: Budgetary Effects
2015-12-29 · Reports · R42506 · HTML available
State and Local Government Series (SLGS) Treasury Debt: A Description
2015-10-29 · Reports · R41811 · HTML available · PDF available