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50 Congressional Research Service reports and publications

United States v. Ahlgren: A Study in Lost Cryptocurrency Tax Revenue
2025-08-27 · Posts · LSB11353 · HTML available · PDF available
Selected Issues in Tax Reform: The Estate and Gift Tax
2025-07-21 · Resources · IF12846 · HTML available · PDF available
What Is a “Church” for Federal Tax Purposes?
2025-07-18 · Resources · IF12520 · 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
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
Tax Provisions in H.R. 1, the One Big Beautiful Bill Act: House-Passed Version
2025-05-27 · Reports · R48550 · 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
Selected Issues in Tax Reform: Dynamic Scoring
2025-02-27 · Resources · IF12930 · HTML available · PDF available
Reliance on Treasury Department and IRS Tax Guidance
2025-02-11 · Resources · IF11604 · HTML available · PDF available
Selected Issues in Tax Reform: The Deduction for State and Local Taxes
2025-02-03 · Resources · IF12893 · HTML available · PDF available
Noncitizen Eligibility for the Child Tax Credit: In Brief
2024-12-16 · Reports · R48312 · HTML available · PDF available
The Federal Taxing Power: A Primer
2024-12-09 · Reports · R46551 · 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
Selected Issues in Tax Policy: The Child Tax Credit
2024-11-19 · Resources · IF12820 · HTML available · PDF available
The Illegality Doctrine and 501(c)(3) Organizations
2024-08-14 · Resources · IF12739 · 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
Suspending the Tax-Exempt Status of Terrorist and Terrorist Supporting Organizations: H.R. 6408 in Context
2024-06-07 · Posts · LSB11176 · 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
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
The Federal Tax Gap: Overview, Analysis, and Policy Options
2023-11-30 · Reports · R47858 · HTML available · PDF available
The Economic Implications of Moore v. United States
2023-11-20 · Resources · IF12536 · HTML available · PDF available
Distribution of IRS Audits by Income and Race
2023-11-06 · Resources · IF12521 · HTML available · PDF available
Church Tax Benefits
2023-10-16 · Resources · IF12509 · HTML available · PDF available
The Internal Revenue Service’s Strategic Operating Plan to Spend $79 Billion in Inflation Reduction Act Funding
2023-06-02 · Resources · IF12394 · HTML available · PDF available
Employer Tax Credit for Paid Family and Medical Leave
2023-02-27 · Resources · IF11141 · HTML available · PDF available
The IRS’s General Welfare Exclusion
2023-02-09 · Resources · IF12326 · HTML available · PDF available
Consumption Taxes: An Overview
2023-01-24 · Reports · R44342 · HTML available · PDF available
The Corporate Minimum Tax Proposal
2022-08-10 · Resources · IF12179 · HTML available · PDF available
Taxation of Carried Interest
2022-08-04 · Reports · R46447 · HTML available · PDF available
Supreme Court’s Decision in Boechler, P.C. v. Commissioner of Internal Revenue May Save Some Late-Filed Tax Petitions
2022-06-30 · Posts · LSB10777 · HTML available · PDF available
Capital Gains Taxes: An Overview of the Issues
2022-05-24 · Reports · R47113 · HTML available · PDF available
Taxing Authority in Federal Areas
2022-05-11 · Reports · R47098 · HTML available · PDF available
Issues in International Corporate Taxation: The 2017 Revision (P.L. 115-97)
2021-12-16 · Reports · R45186 · HTML available · PDF available
Minimum Taxes on Business Income: Background and Policy Options
2021-11-16 · Reports · R46887 · HTML available · PDF available
Tax Changes for Estates and Trusts in the Build Back Better Act (BBBA)
2021-10-22 · Resources · IF11954 · HTML available · PDF available
Who Pays the Corporate Tax?
2021-09-29 · Resources · IF10742 · 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
Tax Treatment of Capital Gains at Death
2021-06-04 · Resources · IF11812 · HTML available · PDF available
“Technical Corrections” and Other Revisions to the 2017 Tax Revision (P.L. 115-97)
2021-04-08 · Reports · R46754 · 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
CIC Services v. Internal Revenue Service: Interpreting the Tax Anti-Injunction Act
2021-02-23 · Posts · LSB10576 · HTML available · PDF available
The Economic Effects of the 2017 Tax Revision: Preliminary Observations
2019-06-07 · Reports · R45736 · HTML available · PDF available
IRS Reform and the Taxpayer First Act of 2019
2019-04-10 · Resources · IF11176 · 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
Tax Cuts and Jobs Act (H.R. 1): Conference Agreement
2017-12-19 · Resources · IF10792 · HTML available
Tax Reform: Repatriation of Foreign Earnings
2017-12-04 · Resources · IF10640 · HTML available