Policy Library

3 documents

Individual Retirement Account (IRA) Ownership: Data and Policy Issues
Congressional Research Service · 2020-12-09 · Reports · 22,697 words · PDF available
Retirement income in the U.S. can come from multiple sources—Social Security, savings in employer-sponsored plans (e.g., public and private defined benefit plans and defined contribution plans), and p...
Legislative Proposals Related to the Removal of Inspectors General in the 116th Congress
Congressional Research Service · 2020-12-09 · Resources · 1,747 words · PDF available
The role of inspectors general (IGs) within the federal government is an issue of perennial interest to Congress. In particular, removal protections for IGs have drawn frequent attention. Proposals to...
A Brief Overview of Business Types and Their Tax Treatment
Congressional Research Service · 2020-12-09 · Reports · 4,225 words · PDF available
In the United States, how a business is taxed at the federal level is partly dependent on how it is organized. The income of subchapter C corporations, also known as “regular” corporations, is taxed o...