CRS Products

The Black Lung Program, the Black Lung Disability Trust Fund, and the Excise Tax on Coal

2023-02-07 · Reports · R45261 · 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

Sustainable Aviation Fuel (SAF): In Brief

2022-07-07 · Reports · R47171 · HTML available · PDF available

Overview of the Federal Tax System in 2022

2022-06-08 · Reports · R45145 · HTML available · PDF available

Payroll Taxes: An Overview of Taxes Imposed and Past Payroll Tax Relief

2022-04-04 · Reports · R47062 · HTML available · PDF available

Crude Oil Windfall Profits Taxes: Background and Policy Considerations

2022-03-23 · Resources · IF12064 · HTML available · PDF available

Minimum Taxes on Business Income: Background and Policy Options

2021-11-16 · Reports · R46887 · 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

Federal Taxation of Unemployment Insurance Benefits

2021-03-18 · Resources · IF11782 · 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

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

Paid Family and Medical Leave: Current Policy and Legislative Proposals in the 116th Congress

2020-06-03 · Reports · R46390 · 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

Expired and Expiring Tax Provisions (“Tax Extenders”): CRS Resources

2019-10-16 · Reports · R45967 · HTML available · PDF available

Major Features of 529 Plans and Coverdells

2019-06-20 · Resources · IF11254 · HTML available · PDF available

Vehicle Electrification: Federal and State Issues Affecting Deployment

2019-06-03 · Reports · R45747 · HTML available · PDF available

Tax Equity Financing: An Introduction and Policy Considerations

2019-04-17 · Reports · R45693 · 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

Comparing Key Elements of H.R. 1 to 2017 Tax Law

2017-12-22 · Resources · IF10796 · HTML available

Crude Oil Exports and Related Provisions in P.L. 114-113: In Brief

2016-02-22 · Reports · R44403 · HTML available

The Taxation of Dividends: Background and Overview

2014-03-10 · Reports · R43418 · HTML available

An Analysis of Charitable Giving and Donor Advised Funds

2012-07-11 · Reports · R42595 · HTML available