Taxation

This issue area encompasses all aspects of income, excise, property, inheritance, and employment taxes; tax administration and collection. State and local finance may fall under Economics and Public Finance.

Resources

  • Legislation
  • Capital Gains Tax

  • Employment Taxes

  • General Taxation Matters

  • Income Tax Credits

  • Income Tax Deductions

  • Income Tax Deferral

  • Income Tax Exclusion

  • Income Tax Rates

  • Property Tax

  • Sales and Excise Taxes

  • State and Local Taxation

  • Tax Administration and Collection, Taxpayers

  • Tax Reform and Tax Simplification

  • Tax Treatment of Families

  • Tax-Exempt Organizations

  • Taxation of Foreign Income

  • Transfer and Inheritance Taxes

  • Learn More
  • [Archived] IN12070|The Low-Income Housing Tax Credit: Lowering the 50% Bond Threshold to 25% (CRS)

    1/6/23
  • [Archived] IN12082|Tax Credits for “Clean Electricity”—Projected Effects on CO2 Emissions and the Generation Mix (CRS)

    1/23/23
  • An Overview of the Corporate Income Tax System (CRS)

    4/24/2023
  • Changes to IRS Funding in the Debt Limit Deal (CRS)

    06/06/2023
  • Consumption Taxes: An Overview (CRS)

    1/24/23
  • Dynamic Scoring for Tax Legislation: A Review of Models (CRS)

    4/4/2023
  • Employer Tax Credit for Paid Family and Medical Leave (CRS)

    2/27/2023
  • Energy Tax Credits and the Global Minimum Tax (CRS)

    6/30/23
  • Federal Tax Gap: Size, Contributing Factors, and the Debate over Reducing It (CRS)

    04/13/23
  • Firearms and Ammunition Excise Tax (FAET) (CRS)

    6/26/2023
  • Health Insurance Premium Tax Credit and Cost-Sharing Reductions (CRS)

    1/17/23
  • Internal Revenue Service Appropriations, FY2024 (CRS)

    6/30/23
  • Payments in Lieu of Taxes (PILT): Section 6902 Payments (CRS)

    04/06/23
  • Reliance on Treasury Department and IRS Tax Guidance (CRS)

    06/12/23
  • Small Business Tax Benefits: Current Law (CRS)

    1/25/23
  • Social Security Taxable Earnings Base: An Overview (CRS)

    3/27/2023
  • The 1% Excise Tax on Stock Repurchases (Buybacks) (CRS)

    02/15/23
  • The 15% Corporate Alternative Minimum Tax (CRS)

    1/19/23
  • The 3.8% Net Investment Income Tax: Overview, Data, and Policy Options (CRS)

    6/30/23
  • The 45F Tax Credit for Employer-Provided Child Care (CRS)

    4/12/2023
  • The Black Lung Program, the Black Lung Disability Trust Fund, and the Excise Tax on Coal (CRS)

    2/7/23
  • The Internal Revenue Service’s Free File Program (FFP): Current Status and Policy Issues (CRS)

    1/26/23
  • The Internal Revenue Service’s Private Tax Debt Collection Program (CRS)

    2/10/23
  • The Internal Revenue Service’s Strategic Operating Plan to Spend $79 Billion in Inflation Reduction Act Funding (CRS)

    05/02/23
  • The Payments in Lieu of Taxes (PILT) Program: An Overview (CRS)

    04/18/2023
  • The Pillar 2 Global Minimum Tax: Implications for U.S. Tax Policy (CRS)

    06/09/23
  • Trade Adjustment Assistance for Firms (CRS)

    06/16/23
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