CRS Products

22 Congressional Research Service reports and publications

The 45F Tax Credit for Employer-Provided Child Care
2025-09-04 · Resources · IF12379 · HTML available · PDF available
Adoption Tax Benefits: An Overview
2025-05-30 · Reports · R44745 · 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
The Individual Income Tax, 2023
2023-08-18 · Infographics · IG10040 · HTML available · PDF available
Higher Education Tax Benefits: Brief Overview and Budgetary Effects
2022-12-21 · Reports · R41967 · 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
The Earned Income Tax Credit (EITC): Legislative History
2022-04-28 · Reports · R44825 · HTML available · PDF available
Build Back Better Act (BBBA) Health Coverage Provisions: House-Passed and SenateReleased Language
2022-03-30 · Reports · R47056 · HTML available · PDF available
The Child Tax Credit: Legislative History
2021-12-23 · Reports · R45124 · 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
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
Child and Dependent Care Tax Benefits: How They Work and Who Receives Them
2021-02-01 · Reports · R44993 · HTML available · PDF available
The Impact of the Federal Income Tax Code on Poverty
2020-10-19 · Reports · R45971 · 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 Charitable Deduction for Individuals: A Brief Legislative History
2020-06-26 · Reports · R46178 · 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
Major Features of 529 Plans and Coverdells
2019-06-20 · Resources · IF11254 · HTML available · PDF available
The Earned Income Tax Credit (EITC): An Economic Analysis
2018-08-13 · Reports · R44057 · HTML available · PDF available
Hospital Charity Care and Related Reporting Requirements Under Medicare and the Internal Revenue Code
2018-06-28 · Resources · IF10918 · HTML available
Tax-Preferred College Savings Plans: An Introduction to Coverdells
2018-03-13 · Reports · R42809 · 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