CRS Products

17 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 Retirement Savings Contribution Credit and the Saver’s Match
2025-09-04 · Resources · IF11159 · HTML available · PDF available
United States v. Ahlgren: A Study in Lost Cryptocurrency Tax Revenue
2025-08-27 · Posts · LSB11353 · HTML available · PDF available
Boundaries on the Long-Run Realization Response to Changes in Capital Gains Taxes
2025-06-06 · Reports · R48562 · PDF available
Child Savings Accounts: Overview and Analysis
2025-06-03 · Reports · R48554 · 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
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
Can Tax Policy Increase Saving?
2024-06-11 · Reports · R48092 · 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
Capital Gains Taxes: An Overview of the Issues
2022-05-24 · Reports · R47113 · HTML available · PDF available
Rollovers and Conversions to Roth IRAs and Designated Roth Accounts: Proposed Changes in Budget Reconciliation
2021-11-05 · Resources · IF11963 · HTML available · PDF available
Potential Impacts of the COVID-19 Pandemic on the Income Security of Older Americans
2020-11-24 · Reports · R46617 · HTML available · PDF available
Saving for Retirement: Household Decisionmaking and Policy Options
2020-07-02 · Reports · R46441 · HTML available · PDF available
The SECURE Act and the Retirement Enhancement and Savings Act Tax Proposals (H.R. 1994 and S. 972)
2020-01-10 · Resources · IF11174 · HTML available · PDF available
Indexing Capital Gains Taxes for Inflation
2018-07-24 · Reports · R45229 · HTML available · PDF available
The Taxation of Dividends: Background and Overview
2014-03-10 · Reports · R43418 · HTML available