CRS Products

58 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
The 45F Tax Credit for Employer-Provided Child Care
2025-09-04 · Resources · IF12379 · HTML available · PDF available
CRS Model Estimates of Marginal Effective Tax Rates on Investment Under Current Law
2025-09-02 · Reports · R48277 · PDF available
Federal Tax Enforcement: An Overview
2025-03-14 · Resources · IF12942 · 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
The Evolution of P.L. 86-272’s State Income Tax Immunity for Income Derived from Interstate Commerce
2025-02-21 · Resources · IF12919 · HTML available · PDF available
Overview of the Federal Tax System in 2024
2024-12-18 · Reports · R48313 · 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
A Corporation’s Obligation to Redeem Shares Is Not Necessarily a Liability That Reduces the Corporation’s Value for Estate Tax Purposes
2024-10-24 · Posts · LSB11240 · HTML available · PDF available
Tax Statutes of Limitations
2024-10-18 · Infographics · IG10066 · HTML available · PDF available
Trends and Proposals for Corporate Tax Revenue
2024-05-08 · Resources · IF11809 · 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 Possible Elimination of Chevron Deference: Potential Implications for Tax Revenue and Administration
2024-04-08 · Resources · IF12630 · HTML available · PDF available
Business Tax Provisions in the Tax Relief for American Families and Workers Act of 2024
2024-02-13 · Resources · IF12572 · HTML available · PDF available
The Federal Tax Gap: Overview, Analysis, and Policy Options
2023-11-30 · Reports · R47858 · HTML available · PDF available
Federal Tax Gap: Size, Contributing Factors, and the Debate over Reducing It
2023-10-30 · Resources · IF11887 · 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
Corporate Acquisitions and Divisions: Tax Issues
2023-09-14 · Reports · R47692 · HTML available · PDF available
An Overview of the Corporate Income Tax System
2023-04-24 · Reports · R47519 · HTML available · PDF available
Employer Tax Credit for Paid Family and Medical Leave
2023-02-27 · Resources · IF11141 · HTML available · PDF available
The 1% Excise Tax on Stock Repurchases (Buybacks)
2023-02-15 · Reports · R47397 · HTML available · PDF available
The 15% Corporate Alternative Minimum Tax
2023-01-19 · Reports · R47328 · HTML available · PDF available
Expired and Expiring Temporary Tax Provisions (Including “Tax Extenders”)
2022-09-23 · Reports · R47252 · 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
An Excise Tax on Stock Repurchases and Tax Advantages of Buybacks over Dividends
2022-08-10 · Resources · IF11960 · HTML available · PDF available
The Corporate Minimum Tax Proposal
2022-08-10 · Resources · IF12179 · HTML available · PDF available
Payment Settlement Entities and IRS Reporting Requirements
2022-05-03 · Resources · IF12095 · HTML available · PDF available
Tax Havens: International Tax Avoidance and Evasion
2022-01-06 · Reports · R40623 · HTML available
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
The Internet Tax Freedom Act and Federal Preemption
2021-10-18 · Resources · IF11947 · HTML available · PDF available
Who Pays the Corporate Tax?
2021-09-29 · Resources · IF10742 · 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
Supreme Court’s Decision in CIC Services, LLC v. Internal Revenue Service Impacts Pre-Enforcement Challenges to IRS Reporting Mandates
2021-07-12 · Posts · LSB10619 · 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
Temporary Business-Related Tax Provisions Expiring 2021-2027 and Business “Tax Extenders”
2021-05-24 · Reports · R46800 · HTML available · PDF available
State Sales and Use Tax Nexus After South Dakota v. Wayfair
2021-05-14 · Resources · IF11832 · 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 Application of Internal Revenue Code Section 280E to Marijuana Businesses: Selected Legal Issues
2021-03-10 · Reports · R46709 · HTML available · PDF available
The Employee Retention and Employee Retention and Rehiring Tax Credits
2021-01-07 · Resources · IF11721 · 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
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