Congressional Research Service
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State and local government tax revenues by level of government and major source fiscal years 1982-1983
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State-Local Tax Revenues - Total for All Sources and for Property, General Sales and Gross Receipts, and Individual Income Taxes -- Percent Distribution of Table 1 -- State Tax Revenues - Total for All Sources and for General Sales and Gross Receipts, Individual Income, Corporation Income, and Severance Taxes -- Percent Distribution of Table 3 -- Local Government Tax Revenue - Total for All Sources and for Property, General Sales and Gross Receipts, and Individual Income Taxes -- Percent of Distribution of Table 5 -- Per Capita State and Local Government Tax Revenues, Total All Sources and from Property, General Sales and Gross Receipts, and Individual Income Taxes -- Per Capita State Tax Revenues, Total All Sources from Property, General Sales and Gross Receipts, and Individual Income Taxes -- Per Capita Local Government Tax Revenues, Total All Sources and from Property, General Sales and Gross Receipts, and Individual Income Taxes -- Per Capita State-Local Tax Collections, Ranked in Descending Order of Dollar Amounts, as shown in Table 7 -- Per Capita State-Local Tax Revenues Excluding Severance Taxes, Ranked in Descending order of Dollar Amounts -- State Government Tax Revenues as a Percent of Total State-Local Tax Revenues, Ranked in Descending Order of Percent -- State-Local Tax Revenues as a Percent of Total State-Local General Revenues, Ranked in Descending Order of Percent -- State-Local Tax Revenues as a Percent of Personal Income, Ranked in Descending Order of Percent., This compilation of tables has been assembled to describe individual State variations in the major components of State-local tax systems and to allow comparisons on the extent to which tax revenues are utilized in financing State and local governments. All data are from the Census Bureau series on governmental finances., Lillian Rymarowicz, Analyst in Public Finance, Economics Division, CRS 85-1012 E
"October 1, 1985"
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State elder abuse statutes
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The report is missing pages 15 and 19 in its pagination., CRS 85-889 A, "July 16, 1985.", SuDoc# LC 14. 18/3
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State laws limiting liability of food donors
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This report lists state laws limiting the liability of donors who give food to charitable organizations or food banks and of charitable organizations or food banks who distribute food., La Vonne Grabiak, Paralegal Assistant, American Law Division, CRS 87-287 A, "March 16, 1987.", SuDoc# 14. 18/3
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Statements by President Reagan relating to arms control
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This collection includes statements and addresses by President Reagan from Feburary 2, 1985, through December 31, 1985, on a broad range of topics related to arms control. All are taken from volume 21 of the Weekly Compilation of Presidential Documents. The date and setting of each are cited, along with the Weekly Compilation issue and page on which the quote can be found. Addresses, announcements, and interviews relating solely to arms control are included in their entirety. Short passages from speeches and interviews are identified as excerpts. Those quotes from White House press releases that were not actually delivered by President Reagan are so identified., Abstract -- US Security (peace through strength, defense spending, US military modernization, the US-soviet balance) -- The Geneva Negotiations on Nuclear and Space Arms (US goals, US proposals, reactions to Soviet proposals, progress in ongoing negotiations, prospects for success) -- The Strategic Defense Initiative (goals of SDI, SDI and arms control, SDI and the ABM Treaty, allied participation in SDI, Soviet reaction to SDI, Soviet efforts in strategic defense, sharing SDI technology with the Soviet Unition) -- Antisatellite Weapons -- The MX -- Verification and Compliance (the need for effective verification, charges of Soviet noncompliance, US policy on continued compliance with SALT II) -- Nuclear Testing (reaction to the Soviet moratorium, US offer to exchange observers at test sites) -- The Soviet Union (US-Soviet relations, the President's view of the Soviet Union) -- The Reagan-Gorbachev Summit (preparation for the summit, agenda, expectations for the summit, impressions of General Secretary Gorbachev, summit results) -- The Nato Alliance (strength and unity of NATO, US deployment of nuclear weapons on allied territory, US presence in allied countries) -- Multilateral Arms Control (conventional weapons, chemical weapons, confidence building measures) -- Nuclear Nonproliferation (restrant of proliferation, peaceful nuclear cooperation)., Jeanette Voas, Research Assistant, Office of Senior Specialists., CRS 86-549 S, "February 7, 1986.", SuDoc# 14. 18/3
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Statutes authorizing sanctions against countries supporting international terrorism
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This report identifies federal statutes that impose or may be used to impose sanctions on countries found to be supporting international terrorism. Two types of statutes are included: (1) those in which Congress has chosen to make certain prohibitions come into play once a nation has been identified as a country supporting international terrorism and (2) those broader delegated authorities that might be used by the President to impose sanctions against such countries but that are not limited to such use. While there may be additional statutes that may be relevant to the situation in question, the report lists what appear to be major sources of authority in this area., CRS 86-1001 A, "October 23, 1986.", SuDoc# LC 14. 18/3
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Summary and analysis of the Foreign Language Assistance for National Security Act of 1983
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On February 23, 1984, the House of Representatives, passed the Foreign Language Assistance for National Security Act of 1983. This paper presents an analysis of this bill, as well as: (1) a review of the findings and recommendations by national commissions on the status of foreign language achievement and international studies ; (2) a description of current Federal programs and other major legislative proposals in this area; and (3) an analysis of the pending legislation in light of other similar proposals and the various commissions' findings and recommendations., Nancy B. Borkow, Technical Information Specialist, Office of Senior Specialists, CRS 84-609 S, "April 20, 1984.", SuDoc# LC 14. 18/3
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Summary and analysis of the Parental and Disability Leave Act of 1985, H.R. 2020, 99th Congress
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Due to changes in the labor force behavior of women with young children, new employee benefits related to parenthood have been proposed. The establishment of a non-discriminatory parental leave benefit is intended to address the issue of limited availability of childcare; the establishment of a non-discriminatory leave for all temporary, nonoccupational medical reasons would create a standard disability benefit for all workers. This report summarizes and analyzes legislation proposed in the 99th Congress to create these benefits., Leslie Gladstone, Analyst in American National Government, Government Division, CRS 85-841 GOV, "July 11, 1985.", SuDoc# LC 14. 18/3
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Summary and analysis of the education amendments of 1984, p.l. 98-511
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The Education Amendments of 1984 extends and amends a variety of Federal education programs and would establish other new Federal education activities. This paper provides a summary and analysis of these amendments including provisions regarding the adult education, bilingual education, impact aid, women's educational equity, Indian education, emergency immigrant education, and higher education student financial assistance programs., Abstract -- Introduction -- Adult Education (Title I) -- Bilingual Education (Title II) -- Impact Aid (Title III) -- Women's Educational Equity (Title IV) -- Indian Education (Title V) -- Emergency Immigrant Education (Title VI) -- General Administration and Organization (Title VIII) - Including Student Financial Assistance, Office of Migrant Education, and Conflict-of-Interest Provisions., CRS 84-769 EPW, "October 25, 1984.", SuDoc# LC 14. 18/3
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Summary and legal analysis of historic preservation tax incentives under the internal revenue code
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Introduction -- Illustration of the Investment Tax Credit at Work -- Summary of the Historic Preservation Legislation and Tax Incentive Legislation. National Historic Preservation Act of 1966 ; Tax Reform Act of 1976 ; Revenue Act of 1978 ; Economic Recover Act of 1981 ; Deficit Reduction Act of 1984/Tax Reform Act of 1984 -- Historic Preservation Today - A Guide to Tax Incentives. The Roles of the IRS and the NPS in the Historic Preservation Process ; Current Application of the Investment Tax Credit for Qualified Rehabilitation Expenditures ; Historic Preservation Easements or Restrictions -- Judicial Review of Historic and Landmark Preservation Ordinances -- The Future of Tax Incentives for Historic Preservation -- Conclusion -- Appendices., CRS 85-813 A
"June 12, 1985."
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Summary of "involvement in learning: realizing the potential of American higher education
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This paper summarizes the final report of the Study Group on the Conditions of Excellence in American Higher Education. The report was released in October 1984 and represents the first of several studies on higher education quality that are anticipated over the next 18 months. The Study Group consisted of seven members appointed by the Director of the National Institute of Education., David S. Osman, Specialist in Education, Education and Public Welfare Division, CRS 85-506 EPW, "December 28, 1984.", SuDoc# 14. 18/3
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Summary of changes in social welfare programs made by the Deficit Reduction Act of 1984 (public law 98-369)
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In additiion to making numerous changes in the tax code, the Deficit Reduction Act (P.L. 98-369) amends many social welfare programs including Medicare, Medicaid, Aid to Families with Dependent Children (AFDC), Supplemental Security Income (SSI), Social Security, Veterans' programs, and the Earned Income Tax Credit. This paper summarizes the social welfare changes in P.L. 98-369., CRS 84-749, "September 21, 1984.", SuDoc# LC 14. 18/3
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Summary of hearings on s. 431 and s. 432 proposals to amend the Clean Water Act
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Introduction -- Industrial Compliance. Extending BEJ permits ; BAT modification -- Industrial Pretreatment. Integrated facilities -- Water Quality Standards. Earlier problems with the standards process ; Comments on EPA's 1982 proposal ; Need for legislation ; Beyond BAT -- Nonpoint Source Pollution. Targeted studies are needed ; Problems cited ; Federal-State-local issues -- Chesapeake Bay, Narragansett Bay -- Federal Common Law. Reinstating the Federal common law of nuisance ; State common law -- Appendix - List of Witnesses., Claudia Copeland, Specialist, Environment and Natural Resources Policy Division., CRS 83-589 ENR, "June 10, 1983.", SuDoc# LC 14. 18/3
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Summary of information about foreign trade by states available from federal and non-federal sources
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Many congressional offices find it occasionally useful to review the significance of foreign trade, especially exports, in the economies of their States or some region of special interest to them. This report is designed to provide an overview of what information is available, evaluate its usefulness, and explain how to obtain existing data., Dario Scuka, Analyst in International Trade and Finance., CRS 84-588 E, "April 2, 1984.", SuDoc# LC 14. 18/3
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Summary of major differences between Congressional Research Service (CRS) and Office of Personnel Management (OPM) studies of prevailing non-federal retirement practices
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Preface -- Basic Methodology. Congressional Research Service (CRS) ; Office of Personnel Management (OPM) ; Overall Results -- Data Bases. CRS ; OPM ; Comments -- Typical Private Pension Plan Provisions -- Replacement Rate Analysis. CRS ; OPM ; Results ; Comments ; Distribution of Income -- Cost Analysis. Non-Federal Pension Plans ; Social Security ; Civil Service Retirement System -- Economic Assumptions -- Demographic Assumptions. Mortality Improvement ; Career Salary Progression ; Social Security ; Disability Rates ; Joint and Survivor Benefits ; Retirement Rates -- Appendix A: Estimated Real Interest Rates (1953-1984)., Civil Service Retirement Team., CRS 85-755 EPW, "May 22, 1985.", SuDoc# LC 14. 18/3
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Summary of oversight hearings on implementation of the Acid Precipitation Act of 1980
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Prepared at the request of the Committee on Energy and Natural Resources U.S. Senate, Larry B. Parker, Analyst in Energy Policy, John E. Blodgett, Senior Analyst in Environmental Policy, Adela Backiel, Analyst in Natural Resources Policy, Eugene H. Buck, Specialist in Natural Resources Policy, Alison Holt, Reference Assistant in Environmental Policy, Environment and Natural Resources Policy Division., CRS 84-686 ENR, "June 27, 1984.", SuDoc# LC 14. 18/3
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Summary of pay equity/comparable worth activities by state governments
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Almost half the States have studies or are studying their civil service systems for discriminatory pay practices particularly in female-dominated classifications. These studies and their results may have implications for the Federal Government as there are similarities between the civil service systems of the state and the Federal Government. The report includes a table highlighting comparable worth activities in the States., Alice L. Ahmuty, Analyst in Labor Economics and Relations, Economics Division, CRS 85-615 E, "March 12, 1985.", SuDoc# 14. 18/3
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Summary of state severance taxes and other taxes on the unit or value of natural resources as of july 1, 1984
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The Census Bureau's report for fiscal year 1983 showed 32 States with a total of $7.4 billion from severance tax collections. Our compilation also includes seven States which use the same tax base, i.e., the unit or value of natural resources extracted, within a broad tax of general application. Eleven States do not levy a State severance tax or any other levy on the unit of value of natural resources extracted., Lillian Rymarowicz, Analyst in Public Finance, Economics Division., CRS 84-723 E, "August 21, 1984.", SuDoc# LC 14. 18/3
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Summary of the Adult Education Act, as amended by the Education Amendments of 1984 (P.L. 98-511)
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The Education Amendments of 1984 amended the Adult Education Act, extending it through FY 1988, with $140 million authorized for Fy 1985. The 1984 amendments gave the States increased flexibility regarding advisory councils, but data reporting requirements were increased. The provision of programs to benefit educationally disadvantaged adults remains the basic program purpose., Paul M. Irwin, Specialist in Education, Education and Public Welfare Division., CRS 84-829 EPW, "November 5, 1984.", SuDoc# LC 14. 18/3
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Superfund
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Superfund - Some Key Dates -- Editorial Section. Albuquerque Journal (New Mexico) ; Arkansas Gazette (Little Rock, Arkansas) ; Atlanta Constitution (Georgia) ; Birmingham News (Arkansas) ; Burlington Free Press (Vermont) ; Charleston Gazette (South Carolina) ; Chicago Tribune (Illinois) ; Christian Science Monitor (Massachusetts) ; Courier-Journal (Louisville, Kentucky) ; Dallas Morning News (Texas) ; Dallas Times Herald (Texas) ; Denver Post (Colorado) ; Hartford Courant (Connecticut) ; Idaho Statesman (Boise, Idaho) ; Los Angeles Times (California) ; Miami Herald (Florida) ; Milwaukee Journal (Wisconsin) ; Minneapolis Star and Tribune (Minnesota) ; New York Times ; News and Observer (Raleigh, North Carolina) ; News Journal (Wilmington, Delaware) ; Newsday (Long Island, New York) ; Philadelphia Inquirer (Pennsylvania) ; Plain Dealer (Cleveland, Ohio) ; Portland Press-Herald (Maine) ; Providence Journal (Rhode Island) ; St. Louis Post Dispatch (Missouri) ; Seattle Post-Intelligencer (Washington) ; Seattle Times (Washington) ; Star-Ledger (Newark, New Jersey) ; State (Columbia, South Carolina) ; Sun (Baltimore, Maryland) ; Tennessean (Nashville, Tennessee) ; Times-Picayune (New Orleans, Louisiana) ; Washington Post ; Washington Times ; Wichita Eagle-Beacon., This Editorial Commentary presents selected editorials on the Comprehensive Environmental Response, Compensation, and Liability Act of 1980, which authorized a five-year Superfund. The editorials, which present recent views from over 25 states, are arranged in chronological order. Most discuss reauthorization of Superfund; both the House of Representatives and the Senate have passed bills, but the bills differ considerably.
An information sheet giving key dates and facts about Superfund precedes the editorials., CRS 86-563 L
"February 1986."
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Survey of use by states of general sales and gross receipts taxes, with emphasis on exemption for food and drugs
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The general sales or gross receipts tax is the largest single producer of State tax revenues for the 50 States combined, accounting for about 31 percent of total State tax collections in fiscal year 1983. In recent years, the trend has been to exempt food and drug purchases from the tax base while increasing the tax rate on the lower base. This report incorporates the changes in this area during the State legislative sessions of 1984., CRS 84-758 E, "September 25, 1984.", SuDoc# LC 14. 18/3
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Tax amnesty
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This paper surveys the recent experience of States and European countries with tax amnesty programs. The introductory section reflects the surge of interest in providing a Federal program of similar scope to some of the State tax amnesty programs already offered with quotes from Members of Congress and the Administration. A brief history of prior Federal involvement with tax amnesty programs follows.
General observations pertaining to the State programs, along with what appear to be certain keys to success for State programs, is followed by a more detailed summary of each of the eight State programs held to date. The information gathered for this section was obtained from interviews held with State officials.
The final section discusses the experience of European tax amnesty programs in France, Italy, and Belgium and concludes with possible lessons the United States might draw from them., Louis Alan Talley, Research Analyst in Taxation, Economics Division, and Wayne M. Morrison, Library Technician in Taxation and Fiscal Policy., CRS 84-603 E, "April 13, 1984.", SuDoc# LC 14. 18/3
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Tax credits
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This paper provides background information regarding the possibility of using credits against Federal income tax to assist electric utilities in financing the cost of retrofitting to reduce sulfur dioxide emissions., CRS 83-544 E, "July 28, 1983.", SuDoc# LC 14. 18/3
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Tax incentives to train or retrain the work force
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Trade or Business Expenses -- Definition of Gross Income -- Employer Educational Assistance -- Targeted Jobs Tax Credit., Four Internal Revenue Code provisions that provide incentives for training or retraining of workers are covered in this report. These descriptions are current as of the Tax Reform Act of 1986 and reflect changes made by the Act. Federal revenue costs associated with specific Code sections are given if available., Nonna A. Noto, Specialist in Public Finance and Louis Alan Talley, Research Analyst in Taxation, Economics Division, CRS 87-147 E
"March 20, 1987."
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Tax reform
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This report discusses the 1986 Tax Reform Act's potential effects on the level of State and local spending, State tax structures, interstate tax competition, and State and local use of tax-exempt bonds., The Level of State and Local Spending. After-Federal-Tax Cost of a State or Local Tax Dollar ; Linkage between Federal and State Income Tax Bases -- State Tax Structures. Linkage of Income Tax Bases ; After-Federal-Tax Cost of State and Local Tax Dollars -- Interstate Tax Competition -- State and Local Use of Tax-Exempt Bonds. General Eligibility Criteria for Tax-Exempt Status ; Exceptions to the General Eligibility Criteria ; Volume Restrictions ; Implications for Tax-Exempt Bond Volume -- Conclusions., Dennis Zimmerman, Specialist in Public Finance, Economics Division, CRS 87-233 E, "March 20, 1987.", SuDoc# 14. 18/3
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Tax reform act of 1986 (P.L. 99-514)
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The Tax Reform Act of 1986 (P.L. 99-514) was signed into law on October 22, 1986. This report provides a brief chronology of the Act, a summary of the major changes in individual and business taxation, and a side-by-side comparison of the major individual and business tax provisions of the Act as they compare to prior law. The report also includes an extensive listing of CRS products that treat many issues relating to the Tax Reform Act of 1986 in greater detail., Chronology of the Tax Reform Act -- Major Changes in Individual Taxation -- Major Changes in Business Taxation -- Table 1: Provisions Affecting Individuals -- Table 2: Provisions Affecting Business -- Reports and Congressional Document -- Additional Reference Sources., Stacey M. Kean, Analyst in Government Finance and David L. Brumbaugh, Analyst in Public Finance, Economics Division, CRS 87-231 E, "April 15, 1987.", SuDoc# 14. 18/3
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Tax reform and federal subsidy of the state-local sector
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This report explains the economic rationales for Federal subsidy of public spending by the State-local sector and evaluates the changes in deductibility of State-local taxes proposed by the Treasury, Bradley-Gephardt, and Kemp-Kasten tax reform plans for consistency with these rationales., Abstract -- Introduction -- Federal Subsidy of State-Local Provision of Public Goods. What Justifies State-Local Provision? ; Why Should the Federal Government Subsidize State-Local Provision? ; Identifying the State-Local Goods to be Subsidized -- Is State-Local Tax Deductibility Consistent with the Economic Rationales for Federal Subsidy?. History of State-Local Tax Deductibility ; Eliminating Deductibility of All Taxes ; Eliminating Deductibility of Selected Taxes -- Conclusions., Dennis Zimmerman, Specialist in Public Finance, Economics Division., CRS 85-515 E, "January 28, 1985.", SuDoc# 14. 18/3
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Tax reform and tax-exempt bonds
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Abstract -- Introduction -- Current Policy. Lack of State-local Financial Responsibility ; State-Local Initiative in Defining Public Purpose ; Flexibility in Who Uses the Bond Proceeds -- Current Proposals. Administration Proposal ; Kemp-Kasten and Bradley-Gephardt Proposals ; Rostenkowski Proposal ; Government Finance Officers Association Proposal -- Summary and an Alternative Proposal., This report discusses three characteristics of the current tax treatment of State-local bonds which have contributed to their use for private purposes: lack of State-local financial responsibility for debt service; State-local initiative in defining public purpose; and flexibility in who can use bond proceeds. Which of these characteristics would be changed by each of the major reform proposals are identified, and their ability to separate public from private bonds is evaluated. An alternative proposal is discussed., Dennis Zimmerman, Specialist in Public Finance, Economics Division, CRS 85-1009 E
"October 18, 1985."
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Tax-exempt bonds
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This report summarizes recent changes in the treatment of tax-exempt bonds issued by State and local governments. While many former rules have been retained in amended form, some new restrictions have been added., Rober B. Burdette, Legislative Attorney, American Law Division, CRS 87-9 A
"January 2, 1987."
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Teacher supply and demand
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Only national estimates are available concerning teacher supply and demand. The unknown factor is whether or not the supply of teachers will be sufficient to meet the future demand resulting from projected increases in school enrollments. In the school reform movement, States have taken various actions to improve their teaching force, but Federal actions have been limited., CRS 85-994 S, "October 9, 1985.", SuDoc# LC 14. 18/3
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Teachers Insurance and Annuity Association-College Retirement Equity Fund (TIAA-CREF) and the tax bill (H.R. 3838)
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The House-passed tax reform bill (H.R. 3838) would have a major impact on the operations of the Teachers Insurance and Annuity Association-College Retirement Equity Fund (TIAA-CREF). This paper discusses the issues raised by provisions in H.R. 3838 that would: (1) repeal the organization's tax-exempt status, (2) impose nondiscrimination standards on the retirement plans covering employees of colleges and universities, (3) limit contributions that employees may elect to make before taxes to their retirement plan, (4) coordinate salary deferrals made to the TIAA-CREF plan with the limits on Individual Retirement Arrangements (IRAs), and (5) under certain circumstances, impose a 15 percent excise tax on early withdrawals., Ray Schmitt and Richard A. Hobbie, Specialists in Social Legislation, Education and Public Welfare Division., CRS 86-530 EPW, "January 28, 1986.", SuDoc# 14. 18/3
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Technological advancement and the competitiveness of selected U.S. industries
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This paper addresses some of the issues which may be critical to improving the long-term competitiveness of selected industries in light of concerns raised in the trade debate. The focus is on the enhancement of technological development. The industries which are discussed briefly include steel, advanced materials, semiconductors, and fiber optics., CRS 87-345 SPR, "March 11, 1987.", SuDoc# 14. 18/3
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Tentative 1988 congressional primary dates
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This report lists the tentative 1988 Congressional Primary dates, chronologically and by state., Kevin J. Coleman and Thomas H. Neale, Analysts in American National Government, CRS 87-195 GOV
"March 5, 1987."
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Tentative presidential primary and caucus dates, 1988
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This report lists the tentative 1988 Presidential primary and caucus dates for the selection of delegates to the national nominating conventions., Kevin J. Coleman and Thomas H. Neale, Analysts in American National Government, Government Division, CRS 87-194 GOV
"March 5, 1987."
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The "Education for Economic Security Act," p.l. 98-377
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On August 11, 1984 the President signed into law H.R. 1310, the "Education for Economic Security Act" (P.L. 98-377). This paper presents a summary and analysis highlighting the major provisions of this legislation. Part I presents an overview of selected aspects of the legislation. Part II includes a detailed summary and analysis of various provisions of P.L. 98-377, including a description of program activities, legislative requirements and financial support authorized., Abstract -- Introduction -- Overview. Legislative Focus ; Funding ; Similar Education Legislation -- Summary of Major Provisions. Title I: National Science Foundation Math and Science Programs ; Title II: Education for Economic Security ; Title III: Partnership in Education Programs ; Title IV: Presidential Awards for Teaching Excellence ; Title V: Asbestos Abatement Program ; Title VI: Excellence in Education Program ; Title VII: Magnet Schools Assistance ; Title VIII: Equal Access Act., CRS 84-782 S, "October 19, 1984.", SuDoc# LC 14. 18/3
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