CRS Products

An Economic Perspective on Wealth Taxes

2022-04-01 · Resources · IF11823 · HTML available · PDF available

Health Reimbursement Arrangements (HRAs): Overview and Related History

2022-03-07 · Reports · R47041 · HTML available · PDF available

Tax Policy and Disaster Recovery

2021-09-03 · Reports · R45864 · HTML available · PDF available

Cryptocurrency Transfers and Data Collection

2021-08-25 · Resources · IF11910 · HTML available · PDF available

Tax Treatment of Gig Economy Workers

2021-08-11 · Resources · IF11896 · 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

Tax Treatment of Capital Gains at Death

2021-06-04 · Resources · IF11812 · HTML available · PDF available

A Comparison of Tax-Advantaged Accounts for Health Care Expenses

2021-05-03 · Reports · R46782 · HTML available · PDF available

Temporary Individual Tax Provisions (“Tax Extenders”)

2021-04-26 · Reports · R46772 · HTML available · PDF available

Advancing Refundable Tax Credits: Policy Considerations

2021-04-21 · Resources · IF11811 · HTML available · PDF available

Scholl v. Mnuchin and Economic Impact Payments

2021-03-26 · Posts · LSB10586 · 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

Child and Dependent Care Tax Benefits: How They Work and Who Receives Them

2021-02-01 · Reports · R44993 · 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

The Impact of the Federal Income Tax Code on Poverty

2020-10-19 · Reports · R45971 · HTML available · PDF available

The Individual Mandate for Health Insurance Coverage: In Brief

2020-08-25 · Reports · R44438 · HTML available · PDF available

Potential COVID-19 Impacts on Health Flexible Spending Arrangements (FSAs) and Recent Health FSA Changes

2020-06-15 · Resources · IF11576 · 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

Health Savings Accounts (HSAs) and Medicare

2020-02-11 · Resources · IF11425 · HTML available · PDF available

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

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

IRS Reform and the Taxpayer First Act of 2019

2019-04-10 · Resources · IF11176 · HTML available · PDF available

2019 Tax Filing Season (2018 Tax Year): The Mortgage Interest Deduction

2019-01-08 · Resources · IF11063 · HTML available

The Earned Income Tax Credit (EITC): An Economic Analysis

2018-08-13 · Reports · R44057 · HTML available · PDF available

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

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

Tax Cuts and Jobs Act (H.R. 1): Conference Agreement

2017-12-19 · Resources · IF10792 · HTML available

Federal Income Tax Treatment of the Family

2016-11-23 · Reports · RL33755 · HTML available

Tax Rates and Economic Growth

2014-01-02 · Reports · R42111 · HTML available