CRS Products

48 Congressional Research Service reports and publications

Marginal Effective Tax Rates: Changes in P.L. 119-21, the 2025 Reconciliation Act
2025-09-08 · Reports · R48631 · HTML available · PDF available
CRS Model Estimates of Marginal Effective Tax Rates on Investment Under Current Law
2025-09-02 · Reports · R48277 · PDF available
Tax Provisions in P.L. 119-21, the FY2025 Reconciliation Law
2025-07-29 · Reports · R48611 · HTML available · PDF available
An Introduction to the Low-Income Housing Tax Credit
2025-07-11 · Reports · RS22389 · HTML available · PDF available
Boundaries on the Long-Run Realization Response to Changes in Capital Gains Taxes
2025-06-06 · Reports · R48562 · 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
Introduction to U.S. Economy: GDP and Economic Growth
2025-04-01 · Resources · IF10408 · HTML available · PDF available
Housing Cost Burdens in 2023: In Brief
2025-03-11 · Reports · R48450 · 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
Housing Issues in the 118th Congress
2025-01-13 · Reports · R47628 · HTML available · PDF available
Selected Issues in Tax Policy: Section 199A Deduction for Pass-Through Business Income
2024-12-03 · Resources · IF12838 · HTML available · PDF available
Marginal Effective Tax Rates on Investment and the Expiring 2017 Tax Cuts
2024-11-26 · Reports · R48153 · HTML available · PDF available
How the “Tax Cuts and Jobs Act” (TCJA, P.L. 115-97) Changed Cost Recovery and the Tax Credit for Research
2024-11-12 · Resources · IF12815 · HTML available · PDF available
Selected Issues in Tax Policy: The Mortgage Interest Deduction
2024-10-22 · Resources · IF12789 · HTML available · PDF available
Macroeconomic Theory for Policymakers: An Illustrated Guide
2024-09-10 · Reports · R48173 · 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 Pillar 2 Global Minimum Tax: Implications for U.S. Tax Policy
2023-09-22 · Reports · R47174 · HTML available · PDF available
The 3.8% Net Investment Income Tax: Overview, Data, and Policy Options
2023-06-30 · Resources · IF11820 · HTML available · PDF available
An Overview of the Corporate Income Tax System
2023-04-24 · Reports · R47519 · HTML available · PDF available
Ownership of the U.S. Rental Housing Stock by Investor Type: In Brief
2022-12-13 · Reports · R47332 · HTML available · PDF available
Homeownership: Tax Policy Options and Considerations
2022-09-23 · Resources · IF12220 · HTML available · PDF available
Federal Individual Income Tax Terms: An Explanation
2022-07-28 · Reports · RL30110 · HTML available
An Economic Perspective on Wealth Taxes
2022-04-01 · Resources · IF11823 · HTML available · PDF available
High Home Prices: Contributing Factors and Policy Considerations
2022-02-18 · Resources · IF12048 · HTML available · PDF available
Corporate Income Taxation in a Global Economy
2022-01-04 · Reports · R47003 · HTML available · PDF available
Cryptocurrency Transfers and Data Collection
2021-08-25 · Resources · IF11910 · HTML available · PDF available
Neighborhood Homes Investment Act: Overview and Policy Considerations
2021-07-22 · Resources · IF11884 · HTML available · PDF available
Temporary Individual Tax Provisions (“Tax Extenders”)
2021-04-26 · Reports · R46772 · HTML available · PDF available
Financial Transactions Taxes: In Brief
2021-02-23 · Reports · R42078 · HTML available
An Analysis of the Geographic Distribution of the Mortgage Interest Deduction: Before and After the 2017 Tax Revision (P.L. 115-97)
2021-02-18 · Reports · R46685 · HTML available · PDF available
The Tax Treatment of Canceled Mortgage Debt
2021-01-14 · Resources · IF11535 · HTML available · PDF available
Housing Issues in the 116th Congress
2021-01-08 · Reports · R45710 · 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
A Brief Overview of Business Types and Their Tax Treatment
2020-12-09 · Reports · R43104 · HTML available · PDF available
The Tax Treatment and Economics of Net Operating Losses
2020-10-19 · Reports · R46377 · HTML available · PDF available
CARES Act Payments Use and Recipient Characteristics: In Brief
2020-07-24 · Reports · R46467 · HTML available · PDF available
An Economic Analysis of the Mortgage Interest Deduction
2020-06-25 · Reports · R46429 · HTML available · PDF available
The Low-Income Housing Tax Credit: Policy Issues
2019-10-17 · Resources · IF11335 · HTML available · PDF available
Why Subsidize Homeownership? A Review of the Rationales
2019-09-06 · Resources · IF11305 · HTML available · PDF available
An Economic Perspective of Income Share Agreements
2019-07-15 · Resources · IF11269 · HTML available · PDF available
Fiscal Policy Considerations for the Next Recession
2019-06-20 · Reports · R45780 · HTML available · PDF available
Tax Equity Financing: An Introduction and Policy Considerations
2019-04-17 · Reports · R45693 · HTML available · PDF available
2019 Tax Filing Season (2018 Tax Year): The Mortgage Interest Deduction
2019-01-08 · Resources · IF11063 · HTML available
The 2017 Tax Revision (P.L. 115-97): Comparison to 2017 Tax Law
2018-02-06 · Reports · R45092 · HTML available · PDF available
Comparing Key Elements of H.R. 1 to 2017 Tax Law
2017-12-22 · Resources · IF10796 · HTML available
U.S. International Corporate Taxation: Basic Concepts and Policy Issues
2016-12-21 · Reports · R41852 · HTML available
Cash Versus Accrual Accounting: Tax Policy Considerations
2015-04-24 · Reports · R44002 · HTML available
The 3.8% Medicare Contribution Tax on Unearned Income, Including Real Estate Transactions
2012-05-18 · Reports · R41413 · HTML available