CRS Products

79 Congressional Research Service reports and publications

The Retirement Savings Contribution Credit and the Saver’s Match
2025-09-04 · Resources · IF11159 · HTML available · PDF available
Centro de Trabajadores Unidos v. Bessent: D.C. Circuit Considers IRS-ICE Information-Sharing Agreement
2025-09-04 · Posts · LSB11359 · HTML available · PDF available
United States v. Ahlgren: A Study in Lost Cryptocurrency Tax Revenue
2025-08-27 · Posts · LSB11353 · HTML available · PDF available
The Child Tax Credit: How It Works and Who Receives It
2025-08-14 · Reports · R41873 · HTML available · PDF available
Taxation of Social Security Benefits and the Senior Deduction in P.L. 119-21: In Brief
2025-08-01 · Reports · R48613 · HTML available · PDF available
The Nonbusiness Casualty Loss Deduction
2025-07-24 · Resources · IF12574 · HTML available · PDF available
The Limitation on Itemized Deductions in H.R. 1, the One Big Beautiful Bill Act (House-Passed Version)
2025-06-16 · Reports · R48571 · HTML available · PDF available
Connecting Constituents with Federal Assistance for Energy Efficiency and Renewable Energy Projects:Resources for Individuals
2025-06-11 · Resources · IF12971 · HTML available · PDF available
Boundaries on the Long-Run Realization Response to Changes in Capital Gains Taxes
2025-06-06 · Reports · R48562 · PDF available
Connecting Older Adults to Information on Benefits and Services
2025-06-03 · Reports · R47605 · HTML available · PDF available
Child Savings Accounts: Overview and Analysis
2025-06-03 · Reports · R48554 · HTML available · PDF available
Taxation of Tip Income
2025-05-29 · Resources · IF12728 · HTML available · PDF available
United States v. Miller: Supreme Court Limits Bankruptcy Trustees’ Power to Void Tax Payments
2025-04-09 · Posts · LSB11282 · HTML available · PDF available
The SALT Cap: Overview and Analysis
2025-04-03 · Reports · R46246 · HTML available · PDF available
Federal Tax Enforcement: An Overview
2025-03-14 · Resources · IF12942 · HTML available · PDF available
Selected Issues in Tax Reform: Itemized Deductions
2025-03-04 · Posts · IN12517 · 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
Health Savings Accounts (HSAs)
2025-02-11 · Reports · R45277 · HTML available · PDF available
Disclosure of Federal Tax Return Information to Congressional Committees
2025-01-07 · Reports · R48323 · HTML available · PDF available
Overview of the Federal Tax System in 2024
2024-12-18 · Reports · R48313 · HTML available · PDF available
Noncitizen Eligibility for the Child Tax Credit: In Brief
2024-12-16 · Reports · R48312 · HTML available · PDF available
Selected Issues in Tax Policy: The Child Tax Credit
2024-11-19 · Resources · IF12820 · HTML available · PDF available
Health Savings Account (HSA) Qualified Medical Expenses
2024-11-15 · Resources · IF12818 · HTML available · PDF available
Reference Table: Expiring Provisions in the “Tax Cuts and Jobs Act” (TCJA, P.L. 115-97)
2024-11-13 · Reports · R47846 · HTML available · PDF available
Tax Statutes of Limitations
2024-10-18 · Infographics · IG10066 · HTML available · PDF available
Supreme Court Declines to Decide Whether Sixteenth Amendment Requires “Realization” to Tax Income
2024-06-27 · Posts · LSB11185 · HTML available · PDF available
The Internal Revenue Service’s Free File Program (FFP): Current Status and Policy Issues
2024-05-30 · Resources · IF11808 · HTML available · PDF available
IRS Direct File Program: An Overview
2024-05-07 · Resources · IF12654 · 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
Internal Revenue Service (IRS) Standard Mileage Rates
2024-02-16 · Posts · IN12320 · HTML available · PDF available
Supreme Court Considers Scope of Congress’s Sixteenth Amendment Income Taxing Power in Moore v. United States
2024-01-08 · Posts · LSB11100 · HTML available · PDF available
Federal Tax Lien Enforcement
2023-12-05 · Infographics · IG10042 · HTML available · PDF available
The Federal Tax Gap: Overview, Analysis, and Policy Options
2023-11-30 · Reports · R47858 · 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
Distribution of IRS Audits by Income and Race
2023-11-06 · Resources · IF12521 · 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
Third Circuit Decision Highlights Significance of Whether Tax Filing Deadlines In Tax Litigation Are Jurisdictional
2023-09-11 · Posts · LSB11038 · HTML available · PDF available
The Individual Income Tax, 2023
2023-08-18 · Infographics · IG10040 · 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
Tax-Advantaged Savings Accounts: Overview and Policy Considerations
2023-03-31 · Reports · R47492 · HTML available · PDF available
Supreme Court Rules Against IRS on Foreign Account Reporting Penalties
2023-03-20 · Posts · LSB10938 · HTML available · PDF available
The IRS’s General Welfare Exclusion
2023-02-09 · Resources · IF12326 · HTML available · PDF available
Unemployment Insurance and “Millionaires”: Recent Data and Policy Considerations
2022-12-19 · Resources · IF12289 · HTML available · PDF available
Expired and Expiring Temporary Tax Provisions (Including “Tax Extenders”)
2022-09-23 · Reports · R47252 · HTML available · PDF available
Federal Payroll Tax Administration
2022-08-09 · Infographics · IG10034 · HTML available · PDF available
Federal Individual Income Tax Terms: An Explanation
2022-07-28 · Reports · RL30110 · HTML available
Taxpayer Advocate Service: Purpose, History, Performance, and Resources
2022-07-07 · Resources · IF12146 · HTML available · PDF available
Overview of the Federal Tax System in 2022
2022-06-08 · Reports · R45145 · HTML available · PDF available
Capital Gains Taxes: An Overview of the Issues
2022-05-24 · Reports · R47113 · HTML available · PDF available
Payment Settlement Entities and IRS Reporting Requirements
2022-05-03 · Resources · IF12095 · HTML available · PDF available