CRS Products

90 Congressional Research Service reports and publications

Corporate Tax Reform: Issues for Congress
2021-12-03 · Reports · RL34229 · HTML available · PDF available
Minimum Taxes on Business Income: Background and Policy Options
2021-11-16 · Reports · R46887 · HTML available · PDF available
Tax Changes for Estates and Trusts in the Build Back Better Act (BBBA)
2021-10-22 · Resources · IF11954 · HTML available · PDF available
Who Pays the Corporate Tax?
2021-09-29 · Resources · IF10742 · HTML available · PDF available
Base Erosion and Profit Shifting (BEPS): OECD/G20 Tax Proposals
2021-08-26 · Reports · R44900 · 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
Tax Treatment of Capital Gains at Death
2021-06-04 · Resources · IF11812 · 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
Temporary Individual Tax Provisions (“Tax Extenders”)
2021-04-26 · Reports · R46772 · HTML available · PDF available
“Technical Corrections” and Other Revisions to the 2017 Tax Revision (P.L. 115-97)
2021-04-08 · Reports · R46754 · HTML available · PDF available
The American Rescue Plan Act of 2021 (ARPA; P.L. 117-2): Title IX, Subtitle G—Tax Provisions Related to Promoting Economic Security
2021-03-16 · Reports · R46680 · HTML available · PDF available
Fiscal Policy and Recovery from the COVID19 Recession
2021-02-01 · Reports · R46460 · HTML available · PDF available
Capital Gains Tax Options: Behavioral Responses and Revenues
2021-01-19 · Reports · R41364 · 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
Tax Cuts and Economic Stimulus: How Effective Are the Alternatives?
2020-05-14 · Reports · RS21126 · HTML 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
Wage Inequality and the Stagnation of Earnings of Low-Wage Workers: Contributing Factors and Policy Options
2020-02-05 · Reports · R46212 · HTML available · PDF available
Federal Income Tax Treatment of the Family Under the 2017 Tax Revision
2020-01-24 · Reports · R46193 · HTML available · PDF available
H.R. 1865 and the Look-Through Treatment of Payments Between Related Controlled Foreign Corporations
2020-01-10 · Resources · IF11392 · HTML available · PDF available
The SECURE Act and the Retirement Enhancement and Savings Act Tax Proposals (H.R. 1994 and S. 972)
2020-01-10 · Resources · IF11174 · HTML available · PDF available
Deficit Financing, the Debt, and “Modern Monetary Theory”
2019-10-21 · Reports · R45976 · HTML available · PDF available
Is the Tax Cuts and Jobs Act a Help or Hindrance to Main Street?
2019-07-24 · Testimony · TE10036 · HTML available · PDF available
The Economic Effects of the 2017 Tax Revision: Preliminary Observations
2019-06-07 · Reports · R45736 · HTML available · PDF available
Indexing Capital Gains Taxes for Inflation
2018-07-24 · Reports · R45229 · HTML available · PDF available
Guns, Excise Taxes, Wildlife Restoration, and the National Firearms Act
2018-03-05 · Reports · R45123 · 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 Cuts and Jobs Act (H.R. 1): Conference Agreement
2017-12-19 · Resources · IF10792 · HTML available
The Excise Tax on High-Cost Employer-Sponsored Health Insurance: Estimated Economic and Market Effects
2017-01-12 · Reports · R44159 · HTML available
Federal Income Tax Treatment of the Family
2016-11-23 · Reports · RL33755 · HTML available
Real Estate Investment Trusts (REITs) and the Foreign Investment in Real Property Tax Act (FIRPTA): Overview and Recent Tax Revisions
2016-07-14 · Reports · R44421 · HTML available · PDF available
The Medical Device Excise Tax: Economic Analysis
2015-06-18 · Reports · R43342 · HTML available
The Affordable Care Act and Small Business: Economic Issues
2015-01-15 · Reports · R43181 · HTML available
Proposals to Change the ACA’s Definition of “Full Time”
2015-01-13 · Resources · IF10039 · HTML available
Federal Proposals to Tax Marijuana: An Economic Analysis
2014-11-13 · Reports · R43785 · HTML available
The Taxation of Dividends: Background and Overview
2014-03-10 · Reports · R43418 · HTML available
Tax Rates and Economic Growth
2014-01-02 · Reports · R42111 · HTML available
Tax Cuts on Repatriation Earnings as Economic Stimulus: An Economic Analysis
2012-12-21 · Reports · R40178 · HTML available
An Analysis of Charitable Giving and Donor Advised Funds
2012-07-11 · Reports · R42595 · HTML available