26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

Code of Federal Regulations, 2010 CFR

2010-04-01

... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86... section 491(a) of the Tax Reform Act of 1984 (TRA '84). (b) Individual retirement plan. An individual... section 491(b) of the Tax Reform Act of 1984 (TRA '84). (c) Other distributions. (1) Distributions under...

Increasing excise taxes in the presence of an illegal cigarette market: the 2011 Brazil tobacco tax reform.

PubMed

Iglesias, Roberto Magno

2016-10-01

The Brazilian cigarette excise tax reform of 2011 increased tax rates significantly in the presence of a high proportion of illegal and cheap cigarettes contributing to total consumption. Prior to 2011, tobacco tax policy in Brazil had reduced excise tax share on consumer prices, for fear of smuggling. This report examines two hypotheses explaining why tax authorities changed direction. The first is related to lack of concern regarding smuggling in tobacco industry pricing behavior before 2011 (rather than reducing prices following tax reduction, legal companies increased net of tax prices above inflation and key costs). The second hypothesis regards inconsistent industry assessments of the size of the illicit market, which ultimately undermined the credibility of the industry with tax authorities. The author concludes that the 2011 reform was designed to revert the weakness of previous policies, and did indeed succeed. The post-2011 experience in Brazil indicates that increased cigarette excise taxes can increase government revenues and reduce smoking prevalence and consumption despite widespread smuggling of tobacco products.

Tax Reform: Its Impact on Agriculture. Agricultural Outlook. Special Reprint.

ERIC Educational Resources Information Center

Economic Research Service (USDA), Washington, DC.

While tax reforms proposed by Bradley-Gephart, Kemp-Kasten, and the Reagan Administration differ in specifics, all three would reduce marginal tax rates and broaden the income tax base by eliminating many of the special provisions that have crept into the system over the years--agriculture benefits from a variety of these special provisions. This…

26 CFR 143.5 - Taxes on self-dealing; indirect transactions by a private foundation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Taxes on self-dealing; indirect transactions by... THE TAX REFORM ACT OF 1969 § 143.5 Taxes on self-dealing; indirect transactions by a private... 101(b) of the Tax Reform Act of 1969 (83 Stat. 500) provides that the term “self-dealing” includes any...

26 CFR 143.5 - Taxes on self-dealing; indirect transactions by a private foundation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on self-dealing; indirect transactions by... THE TAX REFORM ACT OF 1969 § 143.5 Taxes on self-dealing; indirect transactions by a private... 101(b) of the Tax Reform Act of 1969 (83 Stat. 500) provides that the term “self-dealing” includes any...

Questions and Answers Explaining the New Tax Rules Applicable to Tax-Sheltered Annuities.

ERIC Educational Resources Information Center

Gordon, David E.; Spuehler, Donald R.

1991-01-01

The Tax Reform Act of 1986 and subsequent legislation have radically altered the rules needed to maintain favorable tax status of tax-sheltered annuity plans for college employees. Application of the new rules is complex. Critical questions facing institutions and organizations are answered, and potential liabilities facing educational employers…

26 CFR 301.9100-21 - References to other temporary elections under various tax acts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... of 1981. 7.48-1 Election to have investment credit for movie and television films determined in... method of determining investment credit for movie and television films placed in service in a taxable... amendments made by sections 804 (a) and (b) of the Tax Reform Act of 1976 to property described in section 50...

The impact of tax reforms designed to encourage healthier grain consumption.

PubMed

Nordström, Jonas; Thunström, Linda

2009-05-01

In this paper, we simulate the effects of tax reforms aimed at encouraging healthier grain consumption. We use a rich data set on household grain consumption in 2003 from the market research institute GfK Sweden, combined with information on the nutritional content of the consumption. We estimate behavioral parameters, which are used to simulate the impact on the average household of tax reforms entailing either a subsidy on commodities particularly rich in fiber or a subsidy of the fiber density in grain products. Our results suggest that to direct the fiber intake towards nutritional recommendations, reforms with a substantial impact on consumer prices are required. Regardless of the type of subsidy implemented, the increase in the intake of fiber is accompanied by unwanted increases in nutrients that are often overconsumed: fat, salt and sugar. Funding the subsidies by taxing these nutrients, or less healthy commodities, helps to counteract such developments.

Differential effects of green tax reform over economies: A case of Korea

NASA Astrophysics Data System (ADS)

Kim, Tae Heon

2011-12-01

It is controversial whether or not green tax reform through a carbon tax has double dividend feature. The economic effects of green tax reform vary according to economies due to different preexisting conditions. Recent studies about the economic impacts of a carbon tax have noted the role of preexisting factor taxes in the second best world. The present study, however, explores the role of existing taxes on energy products in introducing a carbon tax, by employing a computable general equilibrium (CGE) model for Korea, a country that has high existing taxes on petroleum products. Above all, I find that a carbon tax is the most efficient policy instrument among three alternative taxes---an energy tax, a carbon tax and an ad valorem tax---to reduce carbon emissions in Korea under both lump-sum tax replacement and labor tax replacement. The carbon tax, however, brings about welfare and GDP loss. The economic costs can be reduced, but cannot be completely removed by revenue recycling. Second, this study explores how existing taxes on petroleum products affect the economic cost of introducing a carbon tax, by manipulating existing taxes on petroleum products. I find that the existing taxes raise the economic costs of introducing a carbon tax. Third, this study shows that the economic costs of a carbon tax can be reduced when its revenue is returned to cut preexisting taxes on petroleum products. Thus, restructuring existing taxes on energy products plays a crucial role in introducing a carbon tax. From the specific case of the Korean economy, the present study indicates that existing taxes on not only factors but also energy products are one of the main sources of economic costs in introducing a carbon tax.

Shortsighted Tax Policy: Senate and House Tax Reform Bills Would Increase Burdens on Universities and Students

ERIC Educational Resources Information Center

Morris, Matthew A.

2017-01-01

If there is one area of common ground between the Republican leadership in the U.S. Senate and House of Representatives, it is that the time has finally come for those entities that are not currently paying their fair share of taxes to step forward and be held accountable. Both the Senate and House tax reform bills propose that these…

Tax Changes, Retirement, and Pensions.

ERIC Educational Resources Information Center

Sumberg, Alfred D.

1989-01-01

The 1986 amendments to the Age Discrimination in Employment Act and tax reforms from that year will require changes in retirement policies in higher education, especially pension plans, because of the extension of nondiscrimination rules to all tax-deferred annuities. (Author/MSE)

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

26 CFR 31.6302(c)-3 - Deposit rules for taxes under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT... for taxes under the Federal Unemployment Tax Act. (a) Requirement—(1) In general. Except as provided... deposit. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

Tax-Based Educational Equity: A New Approach to School Finance Reform.

ERIC Educational Resources Information Center

Cooper, Bruce S.; And Others

A new argument is made for school finance equalization, based not on "equal protection" or "equal educational opportunity," but on constitutional requirements for tax equity in New Hampshire. Since inequalities in school finance are a taxation problem, they call for tax reform. The analyses rest on four points: (1) that…

26 CFR 301.9100-6T - Time and manner of making certain elections under the Deficit Reduction Act of 1984.

Code of Federal Regulations, 2010 CFR

2010-04-01

... the investment tax credit at risk rules as modified by the Tax Reform Act of 1984 to all transactions... identify the election as made under section 625(c) of the Tax Reform Act of 1984 and shall contain the name... enactment of section 95 of the Tax Reform Act of 1984. The Form 970 must be attached to the taxpayer's...

26 CFR 301.9100-6T - Time and manner of making certain elections under the Deficit Reduction Act of 1984.

Code of Federal Regulations, 2014 CFR

2014-04-01

... the investment tax credit at risk rules as modified by the Tax Reform Act of 1984 to all transactions... identify the election as made under section 625(c) of the Tax Reform Act of 1984 and shall contain the name... enactment of section 95 of the Tax Reform Act of 1984. The Form 970 must be attached to the taxpayer's...

26 CFR 301.9100-6T - Time and manner of making certain elections under the Deficit Reduction Act of 1984.

Code of Federal Regulations, 2012 CFR

2012-04-01

... the investment tax credit at risk rules as modified by the Tax Reform Act of 1984 to all transactions... identify the election as made under section 625(c) of the Tax Reform Act of 1984 and shall contain the name... enactment of section 95 of the Tax Reform Act of 1984. The Form 970 must be attached to the taxpayer's...

26 CFR 301.9100-6T - Time and manner of making certain elections under the Deficit Reduction Act of 1984.

Code of Federal Regulations, 2011 CFR

2011-04-01

... the investment tax credit at risk rules as modified by the Tax Reform Act of 1984 to all transactions... identify the election as made under section 625(c) of the Tax Reform Act of 1984 and shall contain the name... enactment of section 95 of the Tax Reform Act of 1984. The Form 970 must be attached to the taxpayer's...

26 CFR 301.9100-6T - Time and manner of making certain elections under the Deficit Reduction Act of 1984.

Code of Federal Regulations, 2013 CFR

2013-04-01

... the investment tax credit at risk rules as modified by the Tax Reform Act of 1984 to all transactions... identify the election as made under section 625(c) of the Tax Reform Act of 1984 and shall contain the name... enactment of section 95 of the Tax Reform Act of 1984. The Form 970 must be attached to the taxpayer's...

The Consortium for Higher Education Tax Reform Report

ERIC Educational Resources Information Center

Center for Postsecondary and Economic Success, 2014

2014-01-01

This White Paper presents the work of the Consortium for Higher Education Tax Reform, a partnership funded by the Bill & Melinda Gates Foundation as part of the second phase of its Reimagining Aid Design and Delivery (RADD) initiative. Consortium partners are the Center for Postsecondary and Economic Success at CLASP, the Education Trust, New…

Tax reform options: promoting retirement security.

PubMed

VanDerhei, Jack

2011-11-01

TAX PROPOSALS: Currently, the combination of worker and employer contributions in a defined contribution plan is capped by the federal tax code at the lesser of $49,000 per year or 100 percent of a worker's compensation (participants over age 50 can make additional "catch-up" contributions). As part of the effort to lower the federal deficit and reduce federal "tax expenditures," two major reform proposals have surfaced that would change current tax policy toward retirement savings: A plan that would end the existing tax deductions for 401(k) contributions and replace them with a flat-rate refundable credit that serves as a matching contribution into a retirement savings account. The so-called "20/20 cap," included by the National Commission on Fiscal Responsibility and Reform in their December 2010 report, "The Moment of Truth," which would limit the sum of employer and worker annual contributions to the lower of $20,000 or 20 percent of income, the so-called "20/20 cap." IMPACT OF PERMANENTLY MODIFYING THE EXCLUSION OF EMPLOYEE CONTRIBUTIONS FOR RETIREMENT SAVINGS PLANS FROM TAXABLE INCOME: If the current exclusion of worker contributions for retirement savings plans were ended in 2012 and the total match remains constant, the average reductions in 401(k) accounts at Social Security normal retirement age would range from a low of 11.2 percent for workers currently ages 26-35 in the highest-income groups, to a high of 24.2 percent for workers in that age range in the lowest-income group. IMPACT OF "20/20 CAP": Earlier EBRI analysis of enacting the 20/20 cap starting in 2012 showed it would, as expected, most affect those with high income. However, EBRI also found the cap would cause a significant reduction in retirement savings by the lowest-income workers as well, and younger cohorts would experience larger reductions given their increased exposure to the proposal. IMPORTANCE OF EMPLOYER-SPONSORED RETIREMENT PLANS AND AUTO-ENROLLMENT: A key factor in future

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2010 CFR

2010-04-01

... of the Tax Reform Act of 1986. See §§ 1.902-3, 1.902-4 and 1.964-1. (iii) Foreign income taxes... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

Tax Developments and Their Impact on Planned Giving.

ERIC Educational Resources Information Center

Clark, David W.

1979-01-01

The Tax Reform Acts of 1976 and 1978 and their impact on charitable giving are described. Tax policy is seen to be in a state of flux with charities now no longer enjoying a favored status. The educational community needs to be alert to Congressional attitudes toward tax incentives. (MLW)

Effects of the 1994 Tax Reform on Intraprovincial Inequalities in Financing Basic Education

ERIC Educational Resources Information Center

Lin, Tingjin

2009-01-01

This study explores the influence of the 1994 tax reform on intraprovincial inequality in financing basic education. The empirical analysis finds that the reform has decreased inequality in general, suggesting that the center may attain its policy goal through centralizing its relative fiscal capability and increasing the intergovernmental…

Paying for individual health insurance through tax-sheltered cafeteria plans.

PubMed

Hall, Mark A; Monahan, Amy B

2010-01-01

When employees without group health insurance buy individual coverage, they do so using after-tax income--costing them from 20% to 50% more than others pay for equivalent coverage. Prior to the passage of the Patient Protection and Affordable Care Act (PPACA), several states promoted a potential solution that would allow employees to buy individual insurance through tax-sheltered payroll deduction. This technical but creative approach would allow insurers to combine what is known as "list-billing" with a Section 125 "cafeteria plan." However, these state-level reform attempts have failed to gain significant traction because state small-group reform laws and federal restrictions on medical underwriting cloud the legality of tax-sheltered list-billing. Several authorities have taken the position that insurance paid for through a cafeteria plan must meet the nondiscrimination requirements of the Health Insurance Portability and Accountability Act with respect to eligibility, premiums, and benefits. The recently enacted Patient Protection and Affordable Care Act addresses some of the legal uncertainty in this area, but much remains. For health reform to have its greatest effect, federal regulators must clarify whether individual health insurance can be purchased on a pre-tax basis through a cafeteria plan.

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2013 CFR

2013-04-01

... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2014 CFR

2014-04-01

... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2011 CFR

2011-04-01

... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

26 CFR 1.902-1 - Credit for domestic corporate shareholder of a foreign corporation for foreign income taxes paid...

Code of Federal Regulations, 2012 CFR

2012-04-01

... United States dollars by applying the law as in effect prior to the effective date of the Tax Reform Act... regulations thereunder as in effect prior to the effective date of the Tax Reform Act of 1986. See paragraphs... Corporation M and Corporation A's opening balances in post-1986 undistributed earnings and post-1986 foreign...

Deferred Compensation for Personnel of Tax-Exempt Universities: Effective Use of Section 403(b) Plans.

ERIC Educational Resources Information Center

Crain, John L.; And Others

1989-01-01

Under the Tax Reform Act of 1986 many university employees are no longer able to make tax deductible contributions to an IRA. Several alternative plans of action are discussed including tax-deferred annuities. Tax planning strategies are offered. (MLW)

26 CFR 31.6302(c)-3 - Use of Government depositaries in connection with tax under the Federal Unemployment Tax Act.

Code of Federal Regulations, 2010 CFR

2010-04-01

... with tax under the Federal Unemployment Tax Act. 31.6302(c)-3 Section 31.6302(c)-3 Internal Revenue...) § 31.6302(c)-3 Use of Government depositaries in connection with tax under the Federal Unemployment Tax... transfer. For the requirement to deposit tax under the Federal Unemployment Tax Act by electronic funds...

A tax strategy for healthcare workers. Section 403(b) plans are an alternative to weakened IRAs.

PubMed

Crain, J L; Morris, J L; Ballard, M R

1990-01-01

After the Tax Reform Act of 1986 reduced the tax-deduction benefits of investing in IRAs, many healthcare employees went looking for alternative tax-shelter investments. Several options are available. One alternative for taxpayers employed by tax-exempt organizations is Section 403(b) tax-deferred annuities (TDAs). Although the Tax Reform Act left Section 403(b) TDAs largely intact, it established a comprehensive set of nondiscrimination rules for certain statutory fringe-benefit plans--including Section 403(b) plans. The new rules are designed to restrict situations that favor participation by highly paid employees to the exclusion of other employees. Perhaps one of the harshest adjustments the 1986 law mandated is the imposition of an additional 10 percent income tax on withdrawals an investor makes from Section 403(b) plans before reaching the age of 59 years and 6 months. This excise tax had already applied to early withdrawals from an IRA, but the new law extends the penalty tax to cover all qualified plans, including TDAs.

26 CFR 31.6302-2 - Deposit rules for taxes under the Railroad Retirement Tax Act (RRTA).

Code of Federal Regulations, 2011 CFR

2011-04-01

... taxes under the Railroad Retirement Tax Act (RRTA). (a) General rule. Except as otherwise provided in this section, the rules of § 31.6302-1 determine the time and manner of making deposits of employee tax... payments made after December 31, 1992. Railroad retirement taxes described in section 3221(c) arising...

Tax reform, population ageing and the changing labour supply behaviour of married women.

PubMed

Apps, P

1991-01-01

"The burden of financing retirement incomes in an ageing population is predicted to rise sharply in future decades. This paper investigates the effects of reforms to the Australian tax-benefit system involving a greater reliance on proportional taxation for raising revenue and a more targeted welfare system for cutting government expenditure, in order to reduce expected budget deficits. Estimates of changes in net incomes and hours of work suggest that reforms of this kind shift the tax burden to lower and middle income households with a second earner and that they can have counter-productive labour supply effects. The study explores the impact of projected increases in female work force participation and illustrates the importance of shifts in the labour supply of married women in predicting the fiscal effects of demographic change." excerpt

Vermont's Act 60: Early Effects of Comprehensive School Finance Reform.

ERIC Educational Resources Information Center

Mathis, William J.

A unanimous 1997 state Supreme Court decision declaring Vermont's educational funding system unconstitutional prompted the legislature to pass Act 60 establishing state block grants and a guaranteed tax-yield system. Act 60 is working to provide equity in tax burdens and in tax rates. A variety of transitional features have helped to buffer…

26 CFR 31.6001-3 - Additional records under Railroad Retirement Tax Act.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Additional records under Railroad Retirement... Railroad Retirement Tax Act. (a) Records of employers. (1) Every employer liable for tax under the Railroad... settlement of taxes under the Railroad Retirement Tax Act made pursuant to the regulations in this part. (b...

An assessment of Japanese carbon tax reform using the E3MG econometric model.

PubMed

Lee, Soocheol; Pollitt, Hector; Ueta, Kazuhiro

2012-01-01

This paper analyses the potential economic and environmental effects of carbon taxation in Japan using the E3MG model, a global macroeconometric model constructed by the University of Cambridge and Cambridge Econometrics. The paper approaches the issues by considering first the impacts of the carbon tax in Japan introduced in 2012 and then the measures necessary to reduce Japan's emissions in line with its Copenhagen pledge of -25% compared to 1990 levels. The results from the model suggest that FY2012 Tax Reform has only a small impact on emission levels and no significant impact on GDP and employment. The potential costs of reducing emissions to meet the 25% reduction target for 2020 are quite modest, but noticeable. GDP falls by around 1.2% compared to the baseline and employment by 0.4% compared to the baseline. But this could be offset, with some potential economic benefits, if revenues are recycled efficiently. This paper considers two revenue recycling scenarios. The most positive outcome is if revenues are used both to reduce income tax rates and to increase investment in energy efficiency. This paper shows there could be double dividend effects, if Carbon Tax Reform is properly designed.

26 CFR 31.6011(a)-3 - Returns under Federal Unemployment Tax Act.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Returns under Federal Unemployment Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3 Returns under Federal Unemployment Tax Act. (a) Requirement. Every person shall make a return of tax under the Federal Unemployment Tax...

26 CFR 31.6011(a)-3 - Returns under Federal Unemployment Tax Act.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Returns under Federal Unemployment Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3 Returns under Federal Unemployment Tax Act. (a) Requirement. Every person shall make a return of tax under the Federal Unemployment Tax...

26 CFR 31.6011(a)-3 - Returns under Federal Unemployment Tax Act.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Returns under Federal Unemployment Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3 Returns under Federal Unemployment Tax Act. (a) Requirement. Every person shall make a return of tax under the Federal Unemployment Tax...

26 CFR 31.6011(a)-3 - Returns under Federal Unemployment Tax Act.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Returns under Federal Unemployment Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3 Returns under Federal Unemployment Tax Act. (a) Requirement. Every person shall make a return of tax under the Federal Unemployment Tax...

26 CFR 31.6011(a)-3 - Returns under Federal Unemployment Tax Act.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Returns under Federal Unemployment Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-3 Returns under Federal Unemployment Tax Act. (a) Requirement. Every person shall make a return of tax under the Federal Unemployment Tax...

The potential role of a carbon tax in U.S. fiscal reform

DOE Office of Scientific and Technical Information (OSTI.GOV)

McKibbin, Warwick; The Brookings Institution, Washington, DC; Morris, Adele

This paper examines fiscal reform options in the United States with an intertemporal computable general equilibrium model of the world economy called G-Cubed. Six policy scenarios explore two overarching issues: (1) the effects of a carbon tax under alternative assumptions about the use of the resulting revenue, and (2) the effects of alternative measures that could be used to reduce the budget deficit. We examine a simple excise tax on the carbon content of fossil fuels in the U.S. energy sector starting immediately at $15 per metric ton of carbon dioxide (CO2) and rising at 4 percent above inflation eachmore » year through 2050. We investigate policies that allow the revenue from the illustrative carbon tax to reduce the long run federal budget deficit or the marginal tax rates on labor and capital income. We also compare the carbon tax to other means of reducing the deficit by the same amount. We find that the carbon tax will raise considerable revenue: $80 billion at the outset, rising to $170 billion in 2030 and $310 billion by 2050. It also significantly reduces U.S. CO2 emissions by an amount that is largely independent of the use of the revenue. By 2050, annual CO2 emissions fall by 2.5 billion metric tons (BMT), or 34 percent, relative to baseline, and cumulative emissions fall by 40 BMT through 2050. The use of the revenue affects both broad economic impacts and the composition of GDP across consumption, investment and net exports. In most scenarios, the carbon tax lowers GDP slightly, reduces investment and exports, and increases imports. The effect on consumption varies across policies and can be positive if households receive the revenue as a lump sum transfer. Using the revenue for a capital tax cut, however, is significantly different than the other policies. In that case, investment booms, employment rises, consumption declines slightly, imports increase, and overall GDP rises significantly relative to baseline through about 2040. Thus, a tax

An Assessment of Japanese Carbon Tax Reform Using the E3MG Econometric Model

PubMed Central

Lee, Soocheol; Pollitt, Hector; Ueta, Kazuhiro

2012-01-01

This paper analyses the potential economic and environmental effects of carbon taxation in Japan using the E3MG model, a global macroeconometric model constructed by the University of Cambridge and Cambridge Econometrics. The paper approaches the issues by considering first the impacts of the carbon tax in Japan introduced in 2012 and then the measures necessary to reduce Japan's emissions in line with its Copenhagen pledge of −25% compared to 1990 levels. The results from the model suggest that FY2012 Tax Reform has only a small impact on emission levels and no significant impact on GDP and employment. The potential costs of reducing emissions to meet the 25% reduction target for 2020 are quite modest, but noticeable. GDP falls by around 1.2% compared to the baseline and employment by 0.4% compared to the baseline. But this could be offset, with some potential economic benefits, if revenues are recycled efficiently. This paper considers two revenue recycling scenarios. The most positive outcome is if revenues are used both to reduce income tax rates and to increase investment in energy efficiency. This paper shows there could be double dividend effects, if Carbon Tax Reform is properly designed. PMID:23365531

26 CFR 31.6001-4 - Additional records under Federal Unemployment Tax Act.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Additional records under Federal Unemployment... Federal Unemployment Tax Act. (a) Records of employers. Every employer liable for tax under the Federal Unemployment Tax Act for any calendar year shall, with respect to each such year, keep such records as are...

26 CFR 31.6001-4 - Additional records under Federal Unemployment Tax Act.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Additional records under Federal Unemployment... Federal Unemployment Tax Act. (a) Records of employers. Every employer liable for tax under the Federal Unemployment Tax Act for any calendar year shall, with respect to each such year, keep such records as are...

26 CFR 31.6001-4 - Additional records under Federal Unemployment Tax Act.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Additional records under Federal Unemployment... Federal Unemployment Tax Act. (a) Records of employers. Every employer liable for tax under the Federal Unemployment Tax Act for any calendar year shall, with respect to each such year, keep such records as are...

26 CFR 31.6001-4 - Additional records under Federal Unemployment Tax Act.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Additional records under Federal Unemployment... Federal Unemployment Tax Act. (a) Records of employers. Every employer liable for tax under the Federal Unemployment Tax Act for any calendar year shall, with respect to each such year, keep such records as are...

26 CFR 31.6001-4 - Additional records under Federal Unemployment Tax Act.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Additional records under Federal Unemployment... Federal Unemployment Tax Act. (a) Records of employers. Every employer liable for tax under the Federal Unemployment Tax Act for any calendar year shall, with respect to each such year, keep such records as are...

26 CFR 31.6011(a)-2 - Returns under Railroad Retirement Tax Act.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Returns under Railroad Retirement Tax Act. 31... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6011(a)-2 Returns under Railroad Retirement Tax... after 1954 within which compensation taxable under the Railroad Retirement Tax Act is paid to his...

26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Taxes on self-dealing; scholarship and... REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 143.2 Taxes on self-dealing; scholarship and fellowship grants... person of the income or assets of a private foundation. (b) Scholarship and fellowship grants. A...

26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Taxes on self-dealing; scholarship and... REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 143.2 Taxes on self-dealing; scholarship and fellowship grants... person of the income or assets of a private foundation. (b) Scholarship and fellowship grants. A...

26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Taxes on self-dealing; scholarship and... REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 143.2 Taxes on self-dealing; scholarship and fellowship grants... person of the income or assets of a private foundation. (b) Scholarship and fellowship grants. A...

26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Taxes on self-dealing; scholarship and... REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 143.2 Taxes on self-dealing; scholarship and fellowship grants... person of the income or assets of a private foundation. (b) Scholarship and fellowship grants. A...

26 CFR 143.2 - Taxes on self-dealing; scholarship and fellowship grants by private foundations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Taxes on self-dealing; scholarship and... REGULATIONS UNDER THE TAX REFORM ACT OF 1969 § 143.2 Taxes on self-dealing; scholarship and fellowship grants... person of the income or assets of a private foundation. (b) Scholarship and fellowship grants. A...

26 CFR 31.6001-3 - Additional records under Railroad Retirement Tax Act.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Retirement Tax Act shall keep records of all remuneration (whether in money or in something which may be used... Railroad Retirement Tax Act shall keep records of all remuneration (whether in money or in something which...

26 CFR 31.6001-3 - Additional records under Railroad Retirement Tax Act.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Retirement Tax Act shall keep records of all remuneration (whether in money or in something which may be used... Railroad Retirement Tax Act shall keep records of all remuneration (whether in money or in something which...

26 CFR 31.6001-3 - Additional records under Railroad Retirement Tax Act.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Retirement Tax Act shall keep records of all remuneration (whether in money or in something which may be used... Railroad Retirement Tax Act shall keep records of all remuneration (whether in money or in something which...

26 CFR 31.6001-3 - Additional records under Railroad Retirement Tax Act.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Retirement Tax Act shall keep records of all remuneration (whether in money or in something which may be used... Railroad Retirement Tax Act shall keep records of all remuneration (whether in money or in something which...

26 CFR 22.0 - Certain elections under the Economic Recovery Tax Act of 1981.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Certain elections under the Economic Recovery... TREASURY (CONTINUED) ESTATE AND GIFT TAXES TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 22.0 Certain elections under the Economic Recovery Tax Act of 1981. (a) Election of...

26 CFR 22.0 - Certain elections under the Economic Recovery Tax Act of 1981.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Certain elections under the Economic Recovery... TREASURY (CONTINUED) ESTATE AND GIFT TAXES TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 22.0 Certain elections under the Economic Recovery Tax Act of 1981. (a) Election of...

26 CFR 22.0 - Certain elections under the Economic Recovery Tax Act of 1981.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Certain elections under the Economic Recovery... TREASURY (CONTINUED) ESTATE AND GIFT TAXES TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 22.0 Certain elections under the Economic Recovery Tax Act of 1981. (a) Election of...

26 CFR 22.0 - Certain elections under the Economic Recovery Tax Act of 1981.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Certain elections under the Economic Recovery... TREASURY (CONTINUED) ESTATE AND GIFT TAXES TEMPORARY ESTATE TAX REGULATIONS UNDER THE ECONOMIC RECOVERY TAX ACT OF 1981 § 22.0 Certain elections under the Economic Recovery Tax Act of 1981. (a) Election of...

26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

Code of Federal Regulations, 2013 CFR

2013-04-01

... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

Code of Federal Regulations, 2012 CFR

2012-04-01

... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

Code of Federal Regulations, 2014 CFR

2014-04-01

... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

26 CFR 301.6111-1T - Questions and answers relating to tax shelter registration.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Internal Revenue Code of 1954, as added by section 141(a) of the Tax Reform Act of 1984 (Pub. L. 98-369, 98... of economic value or economic projections, if any, or on any other information available to the tax... (ii) the number or value of the units in the tax shelter that are sold), or if the person will receive...

Linking Political Influence to School Reform with a Focus on the Performance Evaluation Reform Act and Senate Bill 7

ERIC Educational Resources Information Center

Fredericks, Juliane R.

2015-01-01

This study focused on the federal and Illinois State the reform legislation titled the Performance Evaluation Reform Act and Senate Bill 7. The Performance Evaluation Reform Act or "PERA" was created from collaboration between stakeholders as Illinois competed in a federal competition titled "Race to the Top." The legislation…

Low-Income Housing Tax Credits and the Role of Tax Policy in Preserving the Stock of Low-Income Housing. Hearings before the Subcommittee on Select Revenue Measures of the Committee on Ways and Means. House of Representatives, One Hundredth Congress, Second Session.

ERIC Educational Resources Information Center

Congress of the U.S., Washington, DC. House Committee on Ways and Means.

This document comprises testimony delivered before the House Subcommittee on Select Revenue Measures on the Low-Income Housing Tax Credit created by the Tax Reform Act of 1986, and on the role of tax policy in preserving the stock of low-income housing. The effectiveness of the low-income credit program is discussed and strategies to improve it…

26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

Code of Federal Regulations, 2013 CFR

2013-04-01

... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86...) Determine the value of the individual's adjusted account balance on the next valuation date by adding (or... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Tax on excess distributions and excess...

26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

Code of Federal Regulations, 2012 CFR

2012-04-01

... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86...) Determine the value of the individual's adjusted account balance on the next valuation date by adding (or... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Tax on excess distributions and excess...

26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

Code of Federal Regulations, 2014 CFR

2014-04-01

... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86...) Determine the value of the individual's adjusted account balance on the next valuation date by adding (or... tax (15% of (9)) $19,875 (11) Remaining undistributed value of grandfather amount as of 12/31/87 ((3...

26 CFR 54.4981A-1T - Tax on excess distributions and excess accumulations (temporary).

Code of Federal Regulations, 2011 CFR

2011-04-01

... Revenue Code of 1986, as added by section 1133 of the Tax Reform Act of 1986 (Pub. L. 99-514) (TRA '86...) Determine the value of the individual's adjusted account balance on the next valuation date by adding (or... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Tax on excess distributions and excess...

Why public health services? Experiences from profit-driven health care reforms in Sweden.

PubMed

Dahlgren, Göran

2014-01-01

Market-oriented health care reforms have been implemented in the tax-financed Swedish health care system from 1990 to 2013. The first phase of these reforms was the introduction of new public management systems, where public health centers and public hospitals were to act as private firms in an internal health care market. A second phase saw an increase of tax-financed private for-profit providers. A third phase can now be envisaged with increased private financing of essential health services. The main evidence-based effects of these markets and profit-driven reforms can be summarized as follows: efficiency is typically reduced but rarely increased; profit and tax evasion are a drain on resources for health care; geographical and social inequities are widened while the number of tax-financed providers increases; patients with major multi-health problems are often given lower priority than patients with minor health problems; opportunities to control the quality of care are reduced; tax-financed private for-profit providers facilitate increased private financing; and market forces and commercial interests undermine the power of democratic institutions. Policy options to promote further development of a nonprofit health care system are highlighted.

Review of Tax Policy and Reform Issues.

ERIC Educational Resources Information Center

MacPhail-Wilcox, Bettye

1982-01-01

Summarizes the activities of the 97th Congress on taxes. Reviews 1981 enactments and 1982 proposals regarding tax cuts, tax increases, indexing of tax brackets, interest earnings, depreciation, and business incentives. Examines tax administration problems and flat-rate tax proposals and discusses the progressive income tax. (Author/RW)

How the new tax act affects practice sales.

PubMed

Bramson, J

1993-12-01

The new tax act affecting rate changes also contains new rules for dealing with the intangible assets--including goodwill--involved in practice sales. A second concern is the permanent phaseout of some personal exemptions and certain itemized business deductions. There's still some good news.

The welfare gain from replacing the health insurance tax exclusion with lump-sum tax credits.

PubMed

Liu, Liqun; Rettenmaier, Andrew J; Saving, Thomas R

2011-06-01

This paper analyzes the welfare gain from replacing the tax exclusion of employer-provided health insurance with a lump-sum tax credit. It differs from earlier studies in that we look at the welfare cost of health insurance tax exclusion as coming directly from excessive health insurance rather than from overconsumption of medical care and that we account for the labor market effect of the tax exclusion on welfare. Both differences work to produce a smaller tax reform welfare gain. For a set of mid-range parameter values, the welfare gain is about 21% of current health insurance tax expenditures. In addition, government tax expenditures would fall by 38%, and health insurance spending would fall by 77% after the reform.

Distinct nuclear body components, PML and SMRT, regulate the trans-acting function of HTLV-1 Tax oncoprotein.

PubMed

Ariumi, Yasuo; Ego, Takeshi; Kaida, Atsushi; Matsumoto, Mikiko; Pandolfi, Pier Paolo; Shimotohno, Kunitada

2003-03-20

Several viruses target cellular promyelocytic leukemia (PML)-nuclear bodies (PML-NBs) to induce their disruption, marked morphological changes in these structures or the relocation to PML-NB components to the cytoplasm of infected cells. PML conversely interferes with viral replication. We demonstrate that PML acts as a coactivator for the human T-cell leukemia virus type 1 (HTLV-1) Tax oncoprotein without direct binding. Tax was identified within interchromatin granule clusters (IGCs)/RNA splicing bodies (SBs), not PML-NBs; Tax expression did not affect PML-NB formation. Moreover, PML and CBP/p300 cooperatively activated Tax-mediated HTLV-1-LTR-dependent gene expression. Interestingly, two PML mutants, PML-RAR and PMLDelta216-331, which fail to form PML-NBs, could also coactivate Tax-mediated trans-acting function but had no effect on retinoic acid receptor (RAR)- or p53-dependent gene expression. In contrast, SMRT (silencing mediator for retinoic acid and thyroid hormone receptors), a nuclear corepressor found within the matrix-associated deacetylase (MAD) nuclear body, relocalized into Tax-associated nuclear bodies upon coexpression with Tax. SMRT coactivated the trans-acting function of Tax through direct binding. Coexpression of SMRT and PML resulted in an additive activation of Tax trans-acting function. Thus, crosstalk between distinct nuclear bodies may control Tax function.

Reforestation tax incentives under the American jobs creation act of 2004

Treesearch

Thomas J. Straka; John L. Greene

2007-01-01

The American jobs creation act of 2004 made significant changes in the reforestation tax incentives available to private forest owners. Owners can now deduct outright reforestation costs up to $10,000 per year for each qualifying timber property and amortize any additional amount over 8 tax years. to assess the financial benefit the new incentives provide to forest...

Jump-Starting Educational Reform. Implementing British Columbia's Comprehensive School Act.

ERIC Educational Resources Information Center

Goldman, Paul

An educational reform effort to implement a comprehensive school act in British Columbia (Canada) is analyzed with a focus on some sociotechnical and political aspects. An overview of the content, background, and implementation of the reform effort is followed by identification of seven contradictions inherent in the plan. Contradictions are as…

77 FR 37362 - Implementation of the Middle Class Tax Relief and Job Creation Act of 2012; Establishment of a...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-06-21

...] Implementation of the Middle Class Tax Relief and Job Creation Act of 2012; Establishment of a Public Safety... public safety answering points (PSAPs) as required by the ``Middle Class Tax Relief and Job Creation Act... Objectives of, the Proposed Rules 21. The ``Middle Class Tax Relief and Job Creation Act of 2012'' requires...

26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 13 2012-04-01 2012-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C...

26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 13 2014-04-01 2014-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C...

26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 13 2013-04-01 2013-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C...

26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Income tax due dates postponed in case of China... Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations. (a) With... tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C. ch. 4), as...

26 CFR 1.6072-3 - Income tax due dates postponed in case of China Trade Act corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 13 2011-04-01 2011-04-01 false Income tax due dates postponed in case of China... and Other Documents § 1.6072-3 Income tax due dates postponed in case of China Trade Act corporations..., 1956, the income tax return of any corporation organized under the China Trade Act of 1922 (15 U.S.C...

Opening the Schoolhouse Doors: Tax Credits and Educational Access in Alabama

ERIC Educational Resources Information Center

Carpenter, Dick M., II.; Erickson, Angela C.

2014-01-01

In 2013, Alabama adopted the Alabama Accountability Act, an education reform measure that includes two new school choice programs that extend a lifeline to Alabama students trapped in failing public schools. One program offers a tax credit to help offset the cost of tuition for families who move their children from public schools designated as…

The 2009 Health Confidence Survey: public opinion on health reform varies; strong support for insurance market reform and public plan option, mixed response to tax cap.

PubMed

Fronstin, Paul; Helman, Ruth

2009-07-01

PUBLIC SUPPORT FOR HEALTH REFORM: Findings from the 2009 Health Confidence Survey--the 12th annual HCS--indicate that Americans have already formed strong opinions regarding various aspects of health reform, even before details have been released regarding various key factors. These issues include health insurance market reform, the availability of a public plan option, mandates on employers and individuals, subsidized coverage for the low-income population, changes to the tax treatment of job-based health benefits, and regulatory oversight of health care. These opinions may change as details surface, especially as they concern financing options. In the absence of such details, the 2009 HCS finds generally strong support for the concepts of health reform options that are currently on the table. U.S. HEALTH SYSTEM GETS POOR MARKS, BUT SO DOES A MAJOR OVERHAUL: A majority rate the nation's health care system as fair (30 percent) or poor (29 percent). Only a small minority rate it excellent (6 percent) or very good (10 percent). While 14 percent of Americans think the health care system needs a major overhaul, 51 percent agree with the statement "there are some good things about our health care system, but major changes are needed." NATIONAL HEALTH PLAN ELEMENTS RATED HIGHLY: Between 68 percent and 88 percent of Americans either strongly or somewhat support health reform ideas such as national health plans, a public plan option, guaranteed issue, expansion of Medicare and Medicaid, and employer and individual mandates. MIXED REACTION TO HEALTH BENEFITS TAX CAP: Reaction to capping the current tax exclusion of employment-based health benefits is mixed. Nearly one-half of Americans (47 percent) would switch to a lower-cost plan if the tax exclusion were capped, 38 percent would stay on their current plan and pay the additional taxes, and 9 percent don't know. CONTINUED FAITH IN EMPLOYMENT-BASED BENEFITS, BUT DOUBTS ON AFFORDABILITY: Individuals with employment

Patients' rights to care under Clinton's Health Security Act: the structure of reform.

PubMed Central

Mariner, W K

1994-01-01

Like most reform proposals, President Clinton's proposed Health Security Act offers universal access to care but does not significantly alter the nature of patients' legal rights to services. The act would create a system of delegated federal regulation in which the states would act like federal administrative agencies to carry out reform. To achieve uniform, universal coverage, the act would establish a form of mandatory health insurance, with federal law controlling the minimum services to which everyone would be entitled. Because there is no constitutionally protected right to health care and no independent constitutional standard for judging what insurance benefits are appropriate, the federal government would retain considerable freedom to decide what services would and would not be covered. If specific benefits are necessary for patients, they will have to be stated in the legislation that produces reform. PMID:8059899

Consumption Taxes and Economic Efficiency with Idiosyncratic Wage Shocks

ERIC Educational Resources Information Center

Nishiyama, Shinichi; Smetters, Kent

2005-01-01

Fundamental tax reform is examined in an overlapping-generations model in which heterogeneous agents face idiosyncratic wage shocks and longevity uncertainty. A progressive income tax is replaced with a flat consumption tax. If idiosyncratic wage shocks are insurable (i.e., no risk), this reform improves (interim) efficiency, a result consistent…

Wearing the crown of Solomon? Chief Justice Roberts and the Affordable Care Act "tax".

PubMed

Muise, Robert J; Yerushalmi, David

2013-04-01

Attempting to play the role of King Solomon in his PPACA decision, Chief Justice John Roberts split the baby perversely by ruling it was not a tax under the Anti-Injunction Act, which would have likely deprived the Court of jurisdiction to hear this pre-enforcement challenge to the individual mandate, but it was a tax for taxing and spending purposes even though Congress said it was a "penalty" and not a tax. And the Chief Justice had to twist further his "wisdom" to hold that it was not an unconstitutional direct tax, even though that is exactly what it is, if it is a tax in the first instance.

The Illegal Immigration Reform and Immigrant Responsibility Act of 1996: an overview.

PubMed

Fragomen, A T

1997-01-01

"On September 30, 1996, President Clinton signed the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 (1996 Act), Pub. L. No. 104-208, 110 Stat. 3009. After an intense lobbying effort by the business community, most provisions relating to legal immigration were omitted from the final bill. Instead, the 1996 Act focuses on illegal immigration reform and includes some of the toughest measures ever taken against illegal immigration." Aspects considered include border enforcement, penalities against alien smuggling and document fraud, deportation and exclusion proceedings, employer sanctions, welfare provisions, and changes to existing refugee and asylum procedures. excerpt

Tax incentives as a solution to the uninsured: evidence from the self-employed.

PubMed

Gumus, Gulcin; Regan, Tracy L

2013-11-01

Between 1996 and 2003, a series of amendments were made to the Tax Reform Act of 1986 that gradually increased the tax deduction for health insurance purchases by the self-employed (SE) from 25 to 100 percent. We study how these changes have influenced the likelihood that a SE person has health insurance coverage as the policyholder. The Current Population Survey is used to construct a data set corresponding to 1995-2005. Both the difference-in-differences and price elasticity of demand estimates suggest that the series of tax deductions did not provide sufficient incentives for the SE to obtain health insurance coverage. © The Author(s) 2014.

The Economic Effects of Comprehensive Tax Reform

DTIC Science & Technology

1997-07-01

and household level in a coordi- investment takes place but also the mix of investment nated manner. A separate corporate income tax ap- in different...have studied the effects of assets. As another example, allowances for deprecia- the corporate income tax have concluded that it carries tion do not...types equal to over one-half of the tax revenues collected of investments more quickly than others. The result of from the corporate income tax .4 current

26 CFR 31.6302-1 - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

Code of Federal Regulations, 2010 CFR

2010-04-01

... withheld income taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to... 3405; and (iv) The income tax withheld under section 3406, relating to backup withholding with respect... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after...

76 FR 18059 - Taxpayer Assistance Orders

Federal Register 2010, 2011, 2012, 2013, 2014

2011-04-01

... Revenue Service Restructuring and Reform Act of 1998, the Community Renewal Tax Relief Act of 2000, and... and Reform Act of 1998 (RRA 98), the Community Renewal Tax Relief Act of 2000, and the American Jobs...). List of Subjects in 26 CFR Part 301 Employment taxes, Estate taxes, Excise taxes, Gift taxes, Income...

18 CFR 367.102 - Accounts 408.1 and 408.2, Taxes other than income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED... taxes, state unemployment insurance, franchise taxes, Federal excise taxes, social security taxes, and...

3 CFR - Implementing Provisions of the Temporary Payroll Tax Cut Continuation Act of 2011 Relating to the...

Code of Federal Regulations, 2013 CFR

2013-01-01

... 3 The President 1 2013-01-01 2013-01-01 false Implementing Provisions of the Temporary Payroll Tax Cut Continuation Act of 2011 Relating to the Keystone XL Pipeline Permit Presidential Documents Other Presidential Documents Memorandum of January 18, 2012 Implementing Provisions of the Temporary Payroll Tax Cut Continuation Act of 2011 Relating t...

A Review of Research on the Kentucky Education Reform Act 1995 (KERA).

ERIC Educational Resources Information Center

Kentucky Univ.-Louisville Univ., KY. Joint Center for the Study of Educational Policy.

This review of research identifies, reviews, and summarizes studies that address the implementation of the Kentucky Education Reform Act of 1990 (KERA) and that focus on the effects of the reforms on students, teachers, and other stakeholders. Introductory summary overviews are included in the areas of finance, governance, and curriculum, and on…

26 CFR 1.9006 - Statutory provisions; Tax Reform Act of 1969.

Code of Federal Regulations, 2010 CFR

2010-04-01

... is attributable to the amendments made by this Act, shall be assessed or collected for any period... reason of the amendments made by this Act, such amount or additional amount shall be paid ratably on or before each of the remaining installment dates for the taxable year beginning with the first installment...

The Americans with Disabilities Act: prescription for tax relief.

PubMed

Cook, E D; Judice, A K; Hazelwood, A C

1996-01-01

As employers, healthcare organizations must comply with Title I of the Americans with Disabilities Act of 1990-Employment Discrimination by Private Entities-which covers virtually all aspects of employment and prohibits employers from discriminating against otherwise qualified job applicants and workers who have disabilities or who become disabled. Further, healthcare organizations must comply with the provisions of Title III of the act-Nondiscrimination on the Basis of Disability by Public Accommodations and in Commercial Facilities-which requires places of public accommodations and commercial facilities to be designed, constructed, and altered in compliance with the accessibility standards of the act. While compliance with the ADA can be costly, four specific sections of the Internal Revenue Code offer tax relief to organizations that meet the guidelines of Titles I and III.

26 CFR 1.170-2 - Charitable deductions by individuals; limitations (before amendment by Tax Reform Act of 1969).

Code of Federal Regulations, 2011 CFR

2011-04-01

... REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED... paragraph (c)(2) of § 1.170-1. (2) No deduction is allowable for contribution of services. However, unreimbursed expenditures made incident to the rendition of services to an organization contributions to which...

26 CFR 301.6316-7 - Payment of Federal Insurance Contributions Act taxes in foreign currency.

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes in foreign currency. 301.6316-7 Section 301.6316-7 Internal Revenue INTERNAL REVENUE SERVICE... General Provisions § 301.6316-7 Payment of Federal Insurance Contributions Act taxes in foreign currency... foreign currency (as defined in paragraph (b) of § 301.6316-2) for services performed on or after January...

Indian Self-Determination and Education Reform Act of 1973

ERIC Educational Resources Information Center

Education Journal of the Institute for the Development of Indian Law, 1973

1973-01-01

The issue summarizes and reviews the Indian Self-Determination and Educational Reform Act of 1973 (S.1017), which was introduced into the Senate at the end of February. Sections cover how a bill becomes law and a summary of S.1017 (including Indians in public schools, professional development, and research and development). (KM)

New tax law hobbles tax-exempt hospitals.

PubMed

Goldblatt, S J

1982-03-01

The Economic Recovery Tax Act of 1981 left tax-exempt hospitals at a significant disadvantage in the competition for capital. Although the new law's accelerated depreciation schedules and liberalized investment tax credits contain some marginal benefits for tax-exempt hospitals, these benefits are probably more than offset by the impact of the law on charitable giving.

The Good, the Bad, and the Ugly! Highlights of the 1996 Major Tax Acts (Effective Immediately!).

ERIC Educational Resources Information Center

Lukaszewski, Thomas E.

1997-01-01

Describes four major tax acts which significantly impact businesses and individual taxpayers. Includes important issues affecting businesses, such as changes in minimum wage, depreciable personal property, pensions, and tax credits. Also describes important issues affecting individuals, including changes in spousal IRAs, adoption expense credits,…

17 CFR 256.408 - Taxes other than income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes other than income taxes... UTILITY HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.408 Taxes other than income taxes. (a) This account shall include the amount of state unemployment insurance, franchise taxes, federal...

State Implementation of Reforms Promoted under the Recovery Act. A Report from Charting the Progress of Education Reform: An Evaluation of the Recovery Act's Role. NCEE 2014-4011

ERIC Educational Resources Information Center

Webber, Ann; Troppe, Patricia; Milanowski, Anthony; Gutmann, Babette; Reisner, Elizabeth; Goertz, Margaret

2014-01-01

The American Recovery and Reinvestment Act (ARRA or the Recovery Act) of 2009 provided an unprecedented level of funding for K-12 education. The program created a "historic opportunity to save hundreds of thousands of jobs, support states and school districts, and advance reforms and improvements that will create long-lasting results for our…

Global progress and backsliding on gasoline taxes and subsidies

NASA Astrophysics Data System (ADS)

Ross, Michael L.; Hazlett, Chad; Mahdavi, Paasha

2017-01-01

To reduce greenhouse gas emissions in the coming decades, many governments will have to reform their energy policies. These policies are difficult to measure with any precision. As a result, it is unclear whether progress has been made towards important energy policy reforms, such as reducing fossil fuel subsidies. We use new data to measure net taxes and subsidies for gasoline in almost all countries at the monthly level and find evidence of both progress and backsliding. From 2003 to 2015, gasoline taxes rose in 83 states but fell in 46 states. During the same period, the global mean gasoline tax fell by 13.3% due to faster consumption growth in countries with lower taxes. Our results suggest that global progress towards fossil fuel price reform has been mixed, and that many governments are failing to exploit one of the most cost-effective policy tools for limiting greenhouse gas emissions.

26 CFR 1.410(b)-10 - Effective dates and transition rules.

Code of Federal Regulations, 2014 CFR

2014-04-01

... amended by section 1112 of the Tax Reform Act of 1986 apply to plan years beginning on or after January 1... provided for by section 1112(e)(2) of the Tax Reform Act of 1986, in the case of a plan maintained pursuant... 1112 of the Tax Reform Act of 1986 do not apply to employees covered by any such agreement in plan...

26 CFR 1.410(b)-10 - Effective dates and transition rules.

Code of Federal Regulations, 2012 CFR

2012-04-01

... by section 1112 of the Tax Reform Act of 1986 apply to plan years beginning on or after January 1... provided for by section 1112(e)(2) of the Tax Reform Act of 1986, in the case of a plan maintained pursuant... 1112 of the Tax Reform Act of 1986 do not apply to employees covered by any such agreement in plan...

26 CFR 1.410(b)-10 - Effective dates and transition rules.

Code of Federal Regulations, 2013 CFR

2013-04-01

... amended by section 1112 of the Tax Reform Act of 1986 apply to plan years beginning on or after January 1... provided for by section 1112(e)(2) of the Tax Reform Act of 1986, in the case of a plan maintained pursuant... 1112 of the Tax Reform Act of 1986 do not apply to employees covered by any such agreement in plan...

26 CFR 1.410(b)-10 - Effective dates and transition rules.

Code of Federal Regulations, 2011 CFR

2011-04-01

... amended by section 1112 of the Tax Reform Act of 1986 apply to plan years beginning on or after January 1... provided for by section 1112(e)(2) of the Tax Reform Act of 1986, in the case of a plan maintained pursuant... 1112 of the Tax Reform Act of 1986 do not apply to employees covered by any such agreement in plan...

What Is the Penny Buying for South Carolina? Assessment of the South Carolina Education Improvement Act of 1984.

ERIC Educational Resources Information Center

South Carolina State Dept. of Education, Columbia. Div. of Public Accountability.

South Carolina's Education Improvement Act (EIA) of 1984 was a comprehensive piece of reform legislation providing for 60 new educational policies and programs. These new activities were funded by a one-cent increase in the state sales tax. The Act requires annual reports that present information concerning the benefits of EIA, provide additional…

Tax subsidization of personal assistance services.

PubMed

Mendelsohn, Steven; Myhill, William N; Morris, Michael

2012-04-01

Personal assistance services (PAS) is the term used to describe the range of assistance, services, and supports many people with disabilities and older Americans need to remain in their homes and communities. The Americans with Disabilities Act requires that people with disabilities receive essential services in the communities of their choice rather than in institutional settings. PAS availability often determines whether persons with disabilities become institutionalized or remain in their communities. PAS, however, are not inexpensive or broadly available. Strategies are needed to improve their availability to people with disabilities and the elderly. We sought to analyze 8 provisions of the Internal Revenue Code for their utility to make PAS more affordable and available. The authors conducted a legal analysis of 8 statutory provisions, as interpreted by regulations, court decisions, and other authoritative sources. Each of the tax provisions analyzed covers some PAS expenses incurred by an individual or family. Favorable tax treatment is impacted by the nature and amount of expenses and by the location and conditions of services. The current limitations and complexities of legal interpretations and the fact that many individuals with disabilities are uninformed about these tax provisions present challenges and opportunities. As the need for PAS grows, reform of tax policy is an important complement to health care and long-term services and supports for people with disabilities. To increase utilization of current beneficial tax provisions that subsidize the cost of PAS, individuals with disabilities and tax preparers must become better informed about using these provisions. Copyright © 2012 Elsevier Inc. All rights reserved.

26 CFR 31.6302-1T - Federal tax deposit rules for withheld income taxes and taxes under the Federal Insurance...

Code of Federal Regulations, 2010 CFR

2010-04-01

... taxes and taxes under the Federal Insurance Contributions Act (FICA) attributable to payments made after..., DEPARTMENT OF THE TREASURY (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Administrative Provisions of Special Application to...

Unfinished Business: The Immigration Reform and Control Act of 1986.

ERIC Educational Resources Information Center

Munoz, Cecilia

The intent of the Immigration Reform and Control Act (IRCA) of 1986 to eliminate the large exploitable subclass of undocumented immigrants living within the borders of the United States cannot be achieved through the methods chosen for its implementation. IRCA was designed to legalize the status of undocumented immigrants and to prevent more…

The Importance of Preserving Tax-Preferred Status for Employer-Sponsored Health and Retirement Plans.

PubMed

Fildes, Annette Guarisco

The future of employer-sponsored health and retirement plans may be at risk. For years, employers have struggled to maintain and pay for these plans despite the increasing compliance and financial burdens imposed by legislative and regulatory action. Now, as Congress begins to lay the foundation for comprehensive tax reform, the need to raise federal revenue may trump the continuation of the tax preferences for employer-provided health and retirement benefits. Recent actions illustrate that the drive for federal revenue may not be sufficiently tempered by the potential negative impact on employers and employees who must bear the brunt of these revenue-induced changes. This article considers the erosion of protections offered by the Employee Retirement Income Security Act (ERISA) and the importance of maintaining the tax treatment of employer-provided benefits.

27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return where last day...

Code of Federal Regulations, 2010 CFR

2010-04-01

... acts other than payment of tax or filing of any return where last day falls on Saturday, Sunday, or... performance of acts other than payment of tax or filing of any return where last day falls on Saturday, Sunday... falls on a Saturday, Sunday, or legal holiday, such act shall be considered performed timely if...

Harnessing the Affordable Care Act to catalyze delivery system reform and strengthen emergency care in America.

PubMed

Maa, John

2015-01-01

As health care reform in the US evolves beyond insurance reform to encompass delivery system reform, the opportunity arises to harness the Affordable Care Act to strengthen patient care in America. One area for dedicated individuals to lead this effort is by improving transitions in patient care across the continuum of team members, specialties, settings, and systems. This article will describe innovations of the surgicalist and acute care surgeon that have emerged in response to the challenges facing surgery in specialization, geography, and the need to comply with health care reform mandates. Three ways will be described to integrate these innovations with pilot programs in the Affordable Care Act: to promote teamwork, to reduce readmissions, and to strengthen emergency care because the key location where the joint efforts intersect most acutely with patient need is in our nation's Emergency Departments.

Harnessing the Affordable Care Act to Catalyze Delivery System Reform and Strengthen Emergency Care in America

PubMed Central

Maa, John

2015-01-01

As health care reform in the US evolves beyond insurance reform to encompass delivery system reform, the opportunity arises to harness the Affordable Care Act to strengthen patient care in America. One area for dedicated individuals to lead this effort is by improving transitions in patient care across the continuum of team members, specialties, settings, and systems. This article will describe innovations of the surgicalist and acute care surgeon that have emerged in response to the challenges facing surgery in specialization, geography, and the need to comply with health care reform mandates. Three ways will be described to integrate these innovations with pilot programs in the Affordable Care Act: to promote teamwork, to reduce readmissions, and to strengthen emergency care because the key location where the joint efforts intersect most acutely with patient need is in our nation’s Emergency Departments. PMID:25663212

Capping the tax exclusion for employment-based health coverage: implications for employers and workers.

PubMed

Fronstin, Paul

2009-01-01

. For self-insured employers, calculating insurance premium costs under a tax cap could be done fairly easily using the COBRA premium. However, whether self-insured employers would be able to use the least costly method to determine the value of coverage would have to be determined by law and/or regulations. THE SEC. 89 EXPERIENCE: Sec. 89 of the Tax Reform Act of 1986, which attempted to make employee benefits more standard and fair, became so controversial that it was repealed by Congress in 1989--in part because the regulations created regulatory burdens that were so complicated and costly as to be unworkable. Similarly, valuation calculations under a health coverage tax cap could become overly burdensome if the lessons from Sec. 89 are not heeded.

The Value Of The Nonprofit Hospital Tax Exemption Was $24.6 Billion In 2011.

PubMed

Rosenbaum, Sara; Kindig, David A; Bao, Jie; Byrnes, Maureen K; O'Laughlin, Colin

2015-07-01

The federal government encourages public support for charitable activities by allowing people to deduct donations to tax-exempt organizations on their income tax returns. Tax-exempt hospitals are major beneficiaries of this policy because it encourages donations to the hospitals while shielding them from federal and state tax liability. In exchange, these hospitals must engage in community benefit activities, such as providing care to indigent patients and participating in Medicaid. The congressional Joint Committee on Taxation estimated the value of the nonprofit hospital tax exemption at $12.6 billion in 2002--a number that included forgone taxes, public contributions, and the value of tax-exempt bond financing. In this article we estimate that the size of the exemption reached $24.6 billion in 2011. The Affordable Care Act (ACA) brings a new focus on community benefit activities by requiring tax-exempt hospitals to engage in communitywide planning efforts to improve community health. The magnitude of the tax exemption, coupled with ACA reforms, underscores the public's interest not only in community benefit spending generally but also in the extent to which nonprofit hospitals allocate funds for community benefit expenditures that improve the overall health of their communities. Project HOPE—The People-to-People Health Foundation, Inc.

26 CFR 301.9100-4T - Time and manner of making certain elections under the Economic Recovery Tax Act of 1981.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) Exclusion of property from recovery system Property placed in service after 1980. 201(a) 168(f)(2)(C... under the Economic Recovery Tax Act of 1981. 301.9100-4T Section 301.9100-4T Internal Revenue INTERNAL... elections under the Economic Recovery Tax Act of 1981. (a) Miscellaneous elections—(1) Elections to which...

26 CFR 301.9100-4T - Time and manner of making certain elections under the Economic Recovery Tax Act of 1981.

Code of Federal Regulations, 2010 CFR

2010-04-01

... property from recovery system Property placed in service after 1980. 201(a) 168(f)(2)(C) Different recovery... under the Economic Recovery Tax Act of 1981. 301.9100-4T Section 301.9100-4T Internal Revenue INTERNAL... elections under the Economic Recovery Tax Act of 1981. (a) Miscellaneous elections—(1) Elections to which...

27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return when the last day...

Code of Federal Regulations, 2013 CFR

2013-04-01

... acts other than payment of tax or filing of any return when the last day falls on Saturday, Sunday, or... performance of acts other than payment of tax or filing of any return when the last day falls on Saturday... falls on a Saturday, Sunday, or legal holiday, such act shall be considered performed timely if...

27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return when the last day...

Code of Federal Regulations, 2011 CFR

2011-04-01

... acts other than payment of tax or filing of any return when the last day falls on Saturday, Sunday, or... performance of acts other than payment of tax or filing of any return when the last day falls on Saturday... falls on a Saturday, Sunday, or legal holiday, such act shall be considered performed timely if...

27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return when the last day...

Code of Federal Regulations, 2012 CFR

2012-04-01

... acts other than payment of tax or filing of any return when the last day falls on Saturday, Sunday, or... performance of acts other than payment of tax or filing of any return when the last day falls on Saturday... falls on a Saturday, Sunday, or legal holiday, such act shall be considered performed timely if...

27 CFR 70.306 - Time for performance of acts other than payment of tax or filing of any return when the last day...

Code of Federal Regulations, 2014 CFR

2014-04-01

... acts other than payment of tax or filing of any return when the last day falls on Saturday, Sunday, or... performance of acts other than payment of tax or filing of any return when the last day falls on Saturday... falls on a Saturday, Sunday, or legal holiday, such act shall be considered performed timely if...

26 CFR 1.410(b)-10 - Effective dates and transition rules.

Code of Federal Regulations, 2010 CFR

2010-04-01

... section 1112 of the Tax Reform Act of 1986 apply to plan years beginning on or after January 1, 1989. (2... section 1112(e)(2) of the Tax Reform Act of 1986, in the case of a plan maintained pursuant to one or more... March 1, 1986, the minimum coverage rules of section 410(b) as amended by section 1112 of the Tax Reform...

Nursing Home Staffing and Quality under the Nursing Home Reform Act

ERIC Educational Resources Information Center

Zhang, Xinzhi; Grabowski, David C.

2004-01-01

Purpose: We examine whether the Nursing Home Reform Act (NHRA) improved nursing home staffing and quality. Design and Methods: Data from 5,092 nursing homes were linked across the 1987 Medicare/Medicaid Automated Certification System and the 1993 Online Survey, Certification and Reporting system. A dummy-year model was used to examine the effects…

Reforming Reforms: Changing Incentives in Education Finance in Vermont

ERIC Educational Resources Information Center

Schmidt, Stephen J.; Scott, Karen

2006-01-01

In 1997, Vermont passed Act 60, which reformed its education finance system to achieve greater equality of spending. The reform encouraged wealthy towns to reduce spending; it was politically unpopular and was replaced, in 2004, by Act 68. We analyze the spending incentives created by the two acts and estimate the effects the change will have on…

Recovery Act: Billions of Dollars in Education Credits Appear to Be Erroneous. Treasury Inspector General for Tax Administration. Reference Number: 2011-41-083

ERIC Educational Resources Information Center

US Department of the Treasury, 2011

2011-01-01

Education credits are available to help offset the costs of higher education for taxpayers, their spouses, and dependents who qualify as eligible students. The American Recovery and Reinvestment Act of 2009 (Recovery Act) amended the Hope Scholarship Tax Credit (Hope Credit) to provide for a refundable tax credit known as the American Opportunity…

Trade Union Reform and Employment Rights Act 1993 [1 July 1993].

PubMed

1993-01-01

This document contains major provisions of the 1993 Trade Union Reform and Employment Rights Act. This Act contains many new and improved individual employment protection rights (many of which bring the UK in line with European Community directives). All pregnant employees have a new right to 14 weeks of maternity leave in addition to the existing right to return to work up to 29 weeks after child-birth. The law also strengthens the protection against dismissal or selection for redundancy on the grounds of pregnancy or child-birth. Additional protections cover sex discrimination in collective agreements.

Harnessing the Tax Code to Promote College Affordability: Options for Reform

ERIC Educational Resources Information Center

Valenti, Joe; Bergeron, David; Baylor, Elizabeth

2014-01-01

The United States tax code is full of provisions designed to encourage or reward specific behaviors, such as owning a home or saving for retirement. Tax benefits for higher education are no exception: Contributions to some college savings accounts grow tax-free, college tuition is often tax deductible, and some student-loan borrowers are able to…

78 FR 10099 - Implementation of the Middle Class Tax Relief and Job Creation Act of 2012; Establishment of a...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-02-13

... of the Middle Class Tax Relief and Job Creation Act of 2012; Establishment of a Public Safety... establish a do-not-call registry for public safety answering points (PSAP) and prohibit the use of automatic... amended rules are necessary to implement the enforcement provisions of the Middle Class Tax Relief and Job...

20 CFR 638.529 - Income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 3 2011-04-01 2011-04-01 false Income taxes. 638.529 Section 638.529... TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Center Operations § 638.529 Income taxes. The Act... 26, U.S. Code). The Job Corps Director may obtain from tax authorities information regarding taxation...

The Impact of Kentucky's Educational Reform Act on Writing throughout the Commonwealth.

ERIC Educational Resources Information Center

Harnack, Andrew; And Others

1994-01-01

The central role of writing in Kentucky's Education Reform Act is most evident in Kentucky's new assessment system, which employs writing on all levels. Even tests that have recently included multiple-choice items may be replaced by response items that require students to apply knowledge, concepts, and skills in a writing format. Writing itself is…

Decriminalisation of abortion performed by qualified health practitioners under the Abortion Law Reform Act 2008 (Vic).

PubMed

Mendelson, Danuta

2012-06-01

In 2008, the Victorian Parliament enacted the Abortion Law Reform Act 2008 (Vic) and amended the Crimes Act 1958 (Vic) to decriminalise terminations of pregnancy while making it a criminal offence for unqualified persons to carry out such procedures. The reform legislation has imposed a civil regulatory regime on the management of abortions, and has stipulated particular statutory duties of care for registered qualified health care practitioners who have conscientious objections to terminations of pregnancy. The background to, and the structure of, this novel statutory regime is examined, with a focus on conscientious objection clauses and liability in the tort of negligence and the tort of breach of statutory duty.

The Goldwater Nichols Act of 1986: 30 Years of Acquisition Reform

DTIC Science & Technology

2016-12-01

making it more difficult to purchase commercial items from a sole source when the value is above the simplified acquisition threshold; such language ...that private-sector witnesses supported language in the bill that proposed “an aggressive training program for the acquisition workforce” because “a...TECHNOLOGICAL EDGE ACT (2015) The most recent effort before the current sweeping reform language proposed in the 2017 NDAA was the Agile Acquisition to Retain

Nursing homes and the affordable care act: a cease fire in the ongoing struggle over quality reform.

PubMed

Hawes, Catherine; Moudouni, Darcy M; Edwards, Rachel B; Phillips, Charles D

2012-01-01

Most provisions in the Affordable Care Act that affect nursing homes originated in two earlier attempts at reform, both of which failed multiple times in prior Congressional sessions: the Elder Justice Act and the Nursing Home Transparency and Improvement Act. Both of these earlier efforts focused on improving quality and reducing elder abuse in nursing homes by strengthening oversight and enforcement penalties, expanding staff training, and increasing the information on nursing home quality available to consumers and regulators. Each bill addressed problems that were serious, widespread, and had persisted for years, but each failed to pass on its own. The Affordable Care Act, with its own momentum, became the vehicle for their passage. However, the reasons the bills failed in these earlier efforts suggest implementation challenges now that they have ridden into law on the coattails of the more general effort to reform the health care sector.

Hospital Utilization and Universal Health Insurance Coverage: Evidence from the Massachusetts Health Care Reform Act.

PubMed

Cseh, Attila; Koford, Brandon C; Phelps, Ryan T

2015-12-01

The Affordable Care Act is currently in the roll-out phase. To gauge the likely implications of the national policy we analyze how the Massachusetts Health Care Reform Act impacted various hospitalization outcomes in each of the 25 major diagnostic categories (MDC). We utilize a difference-in-difference approach to identify the impact of the Massachusetts reform on insurance coverage and patient outcomes. This identification is achieved using six years of data from the Nationwide Inpatient Sample from the Healthcare Cost and Utilization Project. We report MDC-specific estimates of the impact of the reform on insurance coverage and type as well as length of stay, number of diagnoses, and number of procedures. The requirement of universal insurance coverage increased the probability of being covered by insurance. This increase was in part a result of an increase in the probability of being covered by Medicaid. The percentage of admissions covered by private insurance fell. The number of diagnoses rose as a result of the law in the vast majority of diagnostic categories. Our results related to length of stay suggest that looking at aggregate results hides a wealth of information. The most disparate outcomes were pregnancy related. The length of stay for new-born babies and neonates rose dramatically. In aggregate, this increase serves to mute decreases across other diagnoses. Also, the number of procedures fell within the MDCs for pregnancy and child birth and that for new-born babies and neonates. The Massachusetts Health Care Reform appears to have been effective at increasing insurance take-up rates. These increases may have come at the cost of lower private insurance coverage. The number of diagnoses per admission was increased by the policy across nearly all MDCs. Understanding the changes in length of stay as a result of the Massachusetts reform, and perhaps the Affordable Care Act, requires MDC-specific analysis. It appears that the most important distinction

Expanding access and choice for health care consumers through tax reform.

PubMed

Butler, S; Kendall, D B

1999-01-01

A refundable tax credit for the uninsured would complement the existing job-based health insurance system while letting people keep their job-based coverage if they wish. Among the wide variety of design options for a tax credit, policy and political analysis does not reveal an obvious choice, but a tax credit based on a percentage of spending may have a slight advantage. Congress should give states maximum flexibility to use existing funding sources to supplement the value of a federal tax credit and encourage the use of techniques to create stable insurance pools.

Implications of health reform for the medical technology industry.

PubMed

Nexon, David; Ubl, Stephen J

2010-07-01

Health care reform will greatly affect the medical technology industry in both positive and negative ways. Expanded coverage is a modest benefit that will increase demand for products. But the medical device excise tax authorized by the Patient Protection and Affordable Care Act could have negative effects on research, profits, and investments. Moreover, limits on Medicare payments could reduce revenues. The largest long-term impact on medical technology will come from measures to improve quality and efficiency. These could improve the health care system and increase opportunities for medical technology, but inappropriate implementation could slow medical progress and limit patients' access to needed care.

Tuition reduction is the key factor determining tax burden of graduate students under the Tax Cuts and Job Act.

PubMed

Lawston, Patricia M; Parker, Michael T

2017-01-01

Background : The proposed Tax Cuts and Jobs Act (H.R.1) has stirred significant public debate on the future of American economics.  While supporters of the plan have championed it as a necessity for economic revitalization, detractors have pointed out areas of serious concern, particularly for low- and middle-income Americans.  One particularly alarming facet of the plan is the radical change to education finance programs and taxation of students in higher education.  Methods :  By analyzing actual income and tuition of a public and a private university student, as well as the 'average' graduate student, we investigated the effect of both the House and Senate versions of H.R. 1 on taxation of students of various family structures.  Results :  Our findings indicate that taxable tuition would be the greatest contributor to graduate student tax burden across all four categories of filing status.  However, when tuition reduction is upheld or a student is on sustaining fees rather than full tuition, graduate students would realize decreases in taxation. Conclusions :  Overall, we conclude that removal of tuition reduction would result in enormous tax burdens for graduate students and their families and that these effects are dependent not only on the status of the student in their degree program but also on their tuition and stipend, and therefore the institution they attend.

Tuition reduction is the key factor determining tax burden of graduate students under the Tax Cuts and Job Act

PubMed Central

Lawston, Patricia M.; Parker, Michael T.

2018-01-01

Background: The proposed Tax Cuts and Jobs Act (H.R.1) has stirred significant public debate on the future of American economics.  While supporters of the plan have championed it as a necessity for economic revitalization, detractors have pointed out areas of serious concern, particularly for low- and middle-income Americans.  One particularly alarming facet of the plan is the radical change to education finance programs and taxation of students in higher education.  Methods:  By analyzing actual income and tuition of a public and a private university student, as well as the ‘average’ graduate student, we investigated the effect of both the House and Senate versions of H.R. 1 on taxation of students of various family structures.  Results:  Our findings indicate that taxable tuition would be the greatest contributor to graduate student tax burden across all four categories of filing status.  However, when tuition reduction is upheld or a student is on sustaining fees rather than full tuition, graduate students would realize decreases in taxation. Conclusions:  Overall, we conclude that removal of tuition reduction would result in enormous tax burdens for graduate students and their families and that these effects are dependent not only on the status of the student in their degree program but also on their tuition and stipend, and therefore the institution they attend. PMID:29487740

Keeping up with the Cadillacs: What Health Insurance Disparities, Moral Hazard, and the Cadillac Tax Mean to The Patient Protection and Affordable Care Act.

PubMed

Fletcher, Rebecca Adkins

2016-03-01

A major goal of The Patient Protection and Affordable Care Act is to broaden health care access through the extension of insurance coverage. However, little attention has been given to growing disparities in access to health care among the insured, as trends to reduce benefits and increase cost sharing (deductibles, co-pays) reduce affordability and access. Through a political economic perspective that critiques moral hazard, this article draws from ethnographic research with the United Steelworkers (USW) at a steel mill and the Retail, Wholesale and Department Store Union (RWDSU) at a food-processing plant in urban Central Appalachia. In so doing, this article describes difficulties of health care affordability on the eve of reform for differentially insured working families with employer-sponsored health insurance. Additionally, this article argues that the proposed Cadillac tax on high-cost health plans will increase problems with appropriate health care access and medical financial burden for many families. © 2014 by the American Anthropological Association.

An Act to extend expiring provisions of the USA PATRIOT Improvement and Reauthorization Act of 2005 and Intelligence Reform and Terrorism Prevention Act of 2004 until February 28, 2011.

THOMAS, 111th Congress

Rep. Dingell, John D. [D-MI-15

2009-10-29

02/27/2010 Became Public Law No: 111-141. (TXT | PDF) (All Actions) Notes: Title on passage: To extend expiring provisions of the USA PATRIOT Improvement and Reauthorization Act of 2005 and Intelligence Reform and Terrorism Prevention Act of 2004 until February 28, 2011. Tracker: This bill has the status Became LawHere are the steps for Status of Legislation:

On the brink of reform: Four bills vie for the Superfund reauthorization title

DOE Office of Scientific and Technical Information (OSTI.GOV)

Zodrow, J.J.

1995-12-01

After months of hearings in the House of Representatives and the Senate, Congress is poised to reform the Comprehensive Environmental Response, Compensation and Liability Act of 1980. Without CERCLA reauthorization, no federal tax dollars will be allocated to the Superfund for remediating contaminated industrial sites. Authorization to pay into the Superfund expired officially in 1994, and only $2.8 billion remains in the trust fund, enough to run the program through next September at its current annual budget of $1.4 billion. Critics state that Congress acted ambitiously in enacting CERCLA 15 years ago in response to a general belief that onlymore » dozens of contaminated sites existed and could be addressed within a few years. However, the Environmental Protection Agency since 1980 has named 1,300 sites to the National Priorities List. Many contend that the Superfund program was not designed to be a clearinghouse for a multitude of site cleanups. CERCLA`s complicated procedural requirements and taxing transactional costs, some say, were intended to apply to a few, highly toxic sites.« less

Health Reform Redux: Learning From Experience and Politics

PubMed Central

2009-01-01

The 2008 presidential campaign season featured health care reform proposals. I discuss 3 approaches to health care reform and the tools for bringing about reform, such as insurance market reforms, tax credits, subsidies, individual and employer mandates, and public program expansions. I also discuss the politics of past and current health care reform efforts. Market-based reforms and mandates have been less successful than public program expansions at expanding coverage and controlling costs. New divisions among special interest groups increase the likelihood that reform efforts will succeed. Federal support for state efforts may be necessary to achieve national health care reform. History suggests that state-level success precedes national reform. History also suggests that an organized social movement for reform is necessary to overcome opposition from special interest groups. PMID:19299668

Taxes: Who Should Pay and Why? 1985 National Issues Forum.

ERIC Educational Resources Information Center

Drumtra, Jeff; Melville, Keith

Appropriate for secondary school social studies or community programs, this publication considers the issue of taxation in America. The first of five sections, "Taxing Matters," considers the growing perception that the present tax code is unfair and in need of drastic reform. Alternative solutions to the problem are considered. "The Loophole…

Broken promise? Taxes and tariffs on insecticide treated mosquito nets.

PubMed

Alilio, Martin; Mwenesi, Halima; Barat, Lawrence M; Payes, Roshelle M; Prysor-Jones, Suzanne; Diara, Malick; McGuire, David; Shaw, Willard

2007-12-01

Seven years ago, the removal of taxes and tariffs on insecticide treated nets (ITNs) was considered one of the easiest resolutions for most countries to implement among the targets agreed upon at the African Summit on Roll Back Malaria in Abuja, Nigeria, on April 25, 2000. However, seven years later, 24 of the 39 Abuja signatories continue to impose taxes and tariffs on this life-saving tool. Taxes and tariffs significantly increase the price of an insecticide treated net, reduce affordability, and discourage the commercial sector from importing insecticide treated net products. Consequently, Roll Back Malaria partners are engaged in advocacy efforts to remove taxes and tariffs on insecticide treated nets in malaria-endemic countries of Africa. This viewpoint summarizes key obstacles to the removal of taxes and tariffs that have been identified through a review of country situations. To achieve the goal of producing and supplying more than 160 million insecticide treated nets needed to reach the revised Roll Back Malaria Partnership targets by 2010, tax and tariff reforms are urgently needed. Such reforms must be accompanied by country-specific systems to protect the poor (e.g., through voucher systems for vulnerable groups and other forms of targeted subsidies).

Changes in the demand for private medical insurance following a shift in tax incentives.

PubMed

Rodríguez, Marisol; Stoyanova, Alexandrina

2008-02-01

The 1998 Spanish reform of the Personal Income Tax eliminated the 15% deduction for private medical expenditures including payments on private health insurance (PHI) policies. To avoid an undesired increase in the demand for publicly funded health care, tax incentives to buy PHI were not completely removed but basically shifted from individual to group employer-paid policies. In a unique fiscal experiment, at the same time that the tax relief for individually purchased policies was abolished, the government provided for tax allowances on policies taken out through employment. Using a bivariate probit model on data from National Health Surveys, we estimate the impact of said reform on the demand for PHI and the changes occurred within it. Our findings indicate that the total probability of buying PHI was not significantly affected by the reform. Indeed, the fall in the demand for individual policies (by 10% between 1997 and 2001) was offset by an increase in the demand for group employer-paid ones. We also briefly discuss the welfare effects on the state budget, the industry and society at large.

Permanent Internet Tax Freedom Act

THOMAS, 113th Congress

Rep. Chabot, Steve [R-OH-1

2013-01-29

House - 02/28/2013 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

The Estate Tax Enigma.

ERIC Educational Resources Information Center

Harrison, Ellen K.

2001-01-01

Discusses the implications for planned giving of the new Economic Growth and Tax Relief Reconciliation Act of 2001. Describes changes in income, estate, generation-skipping, and gift tax regulations and their consequences for estate planning. (EV)

Minorities, the Poor and School Finance Reform. Vol. 3: The Impact of California's 1972 School Finance Reform on Poor and Minority Children.

ERIC Educational Resources Information Center

Singleton, Robert; And Others

Examination of California's experience with school finance reform was part of a nine-volume, six-state study of the impact of finance reform on poor and minority students. Researchers used correlation coefficients and measures of central tendency and dispersion to analyze data on educational revenues, school district wealth, tax effort, district…

Reforms to Funding Education in Four Canadian Provinces

ERIC Educational Resources Information Center

Garcea, Joseph

2014-01-01

This article provides an analysis of the features, determinants, and effects of a series of reforms to funding the primary and secondary education systems in Alberta, Ontario, Saskatchewan, and Manitoba during the past two decades. The principal focus is on the reforms that have shifted the authority for setting property tax mill rates for…

The Real Issue: Need for Tax Reform

ERIC Educational Resources Information Center

Hall, David

1973-01-01

The Rodriguez decision simply points up the fact that the answer to unequal educational opportunity is not to be found in the federal constitution but in the reform of property assessment and property taxation. (Author/JN)

20 CFR 638.529 - Income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Employees' Benefits EMPLOYMENT AND TRAINING ADMINISTRATION, DEPARTMENT OF LABOR JOB CORPS PROGRAM UNDER TITLE IV-B OF THE JOB TRAINING PARTNERSHIP ACT Center Operations § 638.529 Income taxes. The Act... 26, U.S. Code). The Job Corps Director may obtain from tax authorities information regarding taxation...

Implementing PICKUP in LEA Colleges under the Education Reform Act 1988. A Guidance Manual.

ERIC Educational Resources Information Center

Thomas, David

This manual on the provision of Professional, Industrial, and Commercial Updating (PICKUP) programming by colleges in England, Scotland, and Wales consists of a summary of recommendations, an introduction, 8 sections, and 11 appendices. Section 1 discusses planning; the requirements of the 1988 Education Reform Act; provision of programming;…

26 CFR 1.1502-81T - Alaska Native Corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 12 2012-04-01 2012-04-01 false Alaska Native Corporations. 1.1502-81T Section... Native Corporations. (a) General Rule. The application of section 60(b)(5) of the Tax Reform Act of 1984 and section 1804(e)(4) of the Tax Reform Act of 1986 (relating to Native Corporations established...

26 CFR 1.1502-81T - Alaska Native Corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 12 2014-04-01 2014-04-01 false Alaska Native Corporations. 1.1502-81T Section... Native Corporations. (a) General Rule. The application of section 60(b)(5) of the Tax Reform Act of 1984 and section 1804(e)(4) of the Tax Reform Act of 1986 (relating to Native Corporations established...

26 CFR 1.1502-81T - Alaska Native Corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 12 2013-04-01 2013-04-01 false Alaska Native Corporations. 1.1502-81T Section... Native Corporations. (a) General Rule. The application of section 60(b)(5) of the Tax Reform Act of 1984 and section 1804(e)(4) of the Tax Reform Act of 1986 (relating to Native Corporations established...

26 CFR 1.1502-81T - Alaska Native Corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 12 2011-04-01 2011-04-01 false Alaska Native Corporations. 1.1502-81T Section... Native Corporations. (a) General Rule. The application of section 60(b)(5) of the Tax Reform Act of 1984 and section 1804(e)(4) of the Tax Reform Act of 1986 (relating to Native Corporations established...

Vermont's Act 60: Comprehensive School Finance Reform--Effects in the First Year of Full Implementation.

ERIC Educational Resources Information Center

Mathis, William J.; Fleming, Brenda L.

Vermont's Act 60 received national attention not only because of the controversy surrounding the sharing pool (or recapture provision) but also because of its "potential for being the most equitable system in the country." For fiscal years 1998 to 2001, tax rates have become more equitable, and a direct relationship has appeared between…

27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

Code of Federal Regulations, 2010 CFR

2010-04-01

... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

Code of Federal Regulations, 2012 CFR

2012-04-01

... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

Code of Federal Regulations, 2013 CFR

2013-04-01

... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

Code of Federal Regulations, 2014 CFR

2014-04-01

... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

27 CFR 25.177 - Evasion of or failure to pay tax; failure to file a tax return.

Code of Federal Regulations, 2011 CFR

2011-04-01

... ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Failure to... on beer or for failure to file a tax return. (Act of Aug. 16, 1954, 68A Stat. 821, as amended, 826...

Implications of the 2017 Tax Cuts and Jobs Act for Public Health.

PubMed

Glied, Sherry

2018-06-01

The recently passed Tax Cuts and Jobs Act will reduce total federal revenues by about 4% between 2018 and 2027. The law makes multiple changes to the taxation of individuals and corporations. It also repeals the Affordable Care Act's (ACA's) individual mandate penalties, which will erase some of the gains in insurance coverage achieved since implementation of the ACA's coverage expansions. The resulting increases in rates of uninsurance will likely lead to increased uncompensated care and deflect hospitals and health departments from addressing other prevention and public health needs. In addition, the law is expected to lead to substantial increases in the federal debt and, consequently, to calls for reductions in spending on entitlement programs, particularly Medicare, and on discretionary programs, including public health. Many other provisions of the law could also have second-order effects on public health.

Patient Protection and Affordable Care Act of 2010: reforming the health care reform for the new decade.

PubMed

Manchikanti, Laxmaiah; Caraway, David L; Parr, Allan T; Fellows, Bert; Hirsch, Joshua A

2011-01-01

The Patient Protection and Affordable Care Act (the ACA, for short) became law with President Obama's signature on March 23, 2010. It represents the most significant transformation of the American health care system since Medicare and Medicaid. It is argued that it will fundamentally change nearly every aspect of health care, from insurance to the final delivery of care. The length and complexity of the legislation and divisive and heated debates have led to massive confusion about the impact of ACA. It also became one of the centerpieces of 2010 congressional campaigns. Essentials of ACA include: 1) a mandate for individuals and businesses requiring as a matter of law that nearly every American have an approved level of health insurance or pay a penalty; 2) a system of federal subsidies to completely or partially pay for the now required health insurance for about 34 million Americans who are currently uninsured - subsidized through Medicaid and exchanges; 3) extensive new requirements on the health insurance industry; and 4) numerous regulations on the practice of medicine. The act is divided into 10 titles. It contains provisions that went into effect starting on June 21, 2010, with the majority of provisions going into effect in 2014 and later. The perceived major impact on practicing physicians in the ACA is related to growing regulatory authority with the Independent Payment Advisory Board (IPAB) and the Patient Centered Outcomes Research Institute (PCORI). In addition to these specifics is a growth of the regulatory regime in association with further discounts in physician reimbursement. With regards to cost controls and projections, many believe that the ACA does not fix the finances of our health care system - neither public nor private. It has been suggested that the Congressional Budget Office (CBO) and the administration have used creative accounting to arrive at an alleged deficit reduction; however, if everything is included appropriately and

26 CFR 1.1502-81T - Alaska Native Corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 12 2010-04-01 2010-04-01 false Alaska Native Corporations. 1.1502-81T Section... Corporations. (a) General Rule. The application of section 60(b)(5) of the Tax Reform Act of 1984 and section 1804(e)(4) of the Tax Reform Act of 1986 (relating to Native Corporations established under the Alaska...

Local Taxes, Schooling, and Jobs in Illinois.

ERIC Educational Resources Information Center

Sander, William; Krautmann, Anthony C.

1991-01-01

Examines effects of local taxes and schooling on private nonfarm employment growth in Illinois since 1980, assessing educational outcomes determinants (ACT scores, school attendance, and dropout rates). Jobs are negatively affected by property taxes, positively affected by ACT scores, and unaffected by expenditures per pupil. Family background…

26 CFR 31.3211-3 - Employee representative supplemental tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Employee representative supplemental tax. 31... (CONTINUED) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employee...

The Transnational Idea of University Autonomy and the Reform of the Finnish Universities Act

ERIC Educational Resources Information Center

Piironen, Ossi

2013-01-01

In 2009, the Finnish parliament passed a new Universities Act that aimed to strengthen the institutional autonomy of the country's universities. But why and how did the idea of autonomy come to frame the reform agenda in the overt way it did? In analysing a sample of authoritative policy and strategy papers by the key stakeholders in the higher…

Subjects of, or Subject to, Policy Reform? A Foucauldian Discourse Analysis of Regulation and Resistance in UK Narratives of Educational Impacts of Welfare Cuts: The Case of the "Bedroom Tax"

ERIC Educational Resources Information Center

Burman, Erica; Greenstein, Anat; Bragg, Jo; Hanley, Terry; Kalambouka, Afroditi; Lupton, Ruth; McCoy, Lauren; Sapin, Kate; Winter, Laura

2017-01-01

This paper draws on material generated from a qualitative study of educational impacts of a British welfare reform affecting housing rent subsidy, size and location commonly known as "the bedroom tax" (Bragg et al., 2015), which was partly taken as a topic for study specifically because of its iconic status as a controversial and…

Tax reform and energy in the Philippines economy: A general equilibrium computation

DOE Office of Scientific and Technical Information (OSTI.GOV)

Boyd, R.G.; Doroodian, K.; Udomvaech, P.

1994-12-31

This paper examines how energy tax cuts, offset with income tax increases, affect production, consumption, and total welfare in the Philippines economy. Our results show that energy tax cuts expand the energy and nonmetal mining sectors, but decrease output in the manufacturing, agricultural, and metal mining sectors. Consumption of all goods and services combined increases as the amount of energy tax reduction increases. Our welfare results, however, are mixed. While the welfare of the mid- and high-income levels increases, that of the lowest income level decreases. These results are robust with respect to changes in the elasticity of substitution inmore » energy production as well as the elasticity of substitution in consumer demand. From the standpoint of economic efficiency, a policy such as this would enhance growth and aggregate income. From an equity standpoint, however, this policy is highly regressive in spite of the fact that the richest households pay proportionately more to finance the energy tax reduction. 18 refs., 10 tabs.« less

26 CFR 31.3221-4 - Exception from supplemental tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Exception from supplemental tax. 31.3221-4...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers § 31.3221...

Stand-alone health insurance tax credits aren't enough.

PubMed

Jackson, L; Trude, S

2001-07-01

Using health insurance tax credits to help reduce the ranks of the nearly 43 million uninsured Americans has attracted broad bipartisan support in Congress. But tax credits alone will not help many sick or older people obtain affordable coverage, according to an expert panel at an April 10, 2001, conference sponsored by the Center for Studying Health System Change (HSC). To make tax credits a viable option for eligible people, the individual insurance market would need significant reforms or a better way to spread risk-similar to large employers-over a large and varied population. This Issue Brief highlights critical issues policy makers should consider when crafting tax credit proposals, including the use of purchasing pools.

Coroners and death certification law reform: the Coroners and Justice Act 2009 and its aftermath.

PubMed

Luce, Tom

2010-10-01

After considering various different options for half a decade, the last Government legislated in 2009 to reform the England and Wales coroner and death certification systems. The Coroners and Justice Act 2009 provides for the creation of a new Chief Coroner post to lead the jurisdiction and for local medical examiners to oversee a new death certification scheme applicable equally to burial and cremation cases. In October 2010 the new Government announced that it judges the main coroner reform to be unaffordable, will not proceed with it and plans to repeal the provisions. It intends to implement the new death certification arrangements, which is welcome. The decision to abort the main coroner reform in spite of longstanding and widespread recognition of the need for major change is deplorable though in line with other failures over the last century to properly modernise this neglected service.

State and District Receipt of Recovery Act Funds. A Report from Charting the Progress of Education Reform: An Evaluation of the Recovery Act's Role. NCEE 2012-4057

ERIC Educational Resources Information Center

Garrison-Mogren, Roberta; Gutmann, Babette

2012-01-01

The American Recovery and Reinvestment Act (ARRA or the Recovery Act) of 2009 provided an unprecedented level of funding designed to "stimulate the economy in the short-term and invest wisely, using these funds to improve schools, raise achievement, drive reforms and produce better results for children and young people for the long-term…

Looking Under the Hood of the Cadillac Tax.

PubMed

Glied, Sherry; Striar, Adam

2016-06-01

One effect of the Affordable Care Act's "Cadillac tax" (now delayed until 2020) is to undo part of the existing federal tax preference for employer-sponsored insurance. The specific features of this tax on high-cost health plans--notably, the inclusion of tax-favored savings vehicles such as health savings accounts (HSAs) in the formula for determining who is subject to the tax--are designed primarily to maximize revenue and minimize coverage disruptions, not to reduce health spending. Thus, at least initially, these savings accounts, rather than enrollee cost-sharing or other plan features, are likely to be affected most by the tax as employers act to limit their HSA contributions. Because high earners are the ones benefiting most from tax-preferred accounts, the high-cost plan tax will probably be more progressive than prior analyses have suggested, while having only a modest impact on total health spending.

26 CFR 31.3221-1 - Measure of employer tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3221-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employers § 31.3221-1...

26 CFR 31.3201-1 - Measure of employee tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3201-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Railroad Retirement Tax Act (Chapter 22, Internal Revenue Code of 1954) Tax on Employees § 31.3201-1...

Transitions in state public health law: comparative analysis of state public health law reform following the Turning Point Model State Public Health Act.

PubMed

Meier, Benjamin Mason; Hodge, James G; Gebbie, Kristine M

2009-03-01

Given the public health importance of law modernization, we undertook a comparative analysis of policy efforts in 4 states (Alaska, South Carolina, Wisconsin, and Nebraska) that have considered public health law reform based on the Turning Point Model State Public Health Act. Through national legislative tracking and state case studies, we investigated how the Turning Point Act's model legal language has been considered for incorporation into state law and analyzed key facilitating and inhibiting factors for public health law reform. Our findings provide the practice community with a research base to facilitate further law reform and inform future scholarship on the role of law as a determinant of the public's health.

26 CFR 31.3111-3 - When employer tax attaches.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employer tax attaches. 31.3111-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers...

26 CFR 31.3101-3 - When employee tax attaches.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false When employee tax attaches. 31.3101-3 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees...

26 CFR 31.3111-4 - Liability for employer tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Liability for employer tax. 31.3111-4 Section...) EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers...

17 CFR 256.236 - Taxes accrued.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Taxes accrued. 256.236 Section... COMPANY ACT OF 1935 7. Current and Accrued Liabilities § 256.236 Taxes accrued. (a) This account shall be credited with the amount of taxes accrued during the accounting period, corresponding debits being made to...

The Public Mind: Views of Pennsylvania Citizens. Smoking, Education, Tax Reform, Crime Control, Welfare Reform, Health Care Reform. Report No. 6.

ERIC Educational Resources Information Center

Mansfield Univ., PA. Rural Services Inst.

The sixth annual survey conducted by the Rural Services Institute examined the opinions of Pennsylvania residents on crime control, welfare reform, smoking, and education reform proposals. Sixty percent of respondents believed that the most urgent issue facing Pennsylvania was violent crime and strongly supported measures to reduce the…

36 CFR 65.2 - Effects of designation.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Federal, State and local agencies, as well as of private organizations and individuals and encourages the... 2124 of the Tax Reform Act of 1976, the Economic Recovery Tax Act of 1981 and the Tax Treatment... National Park System General Authorities Act of 1970, as amended (90 Stat. 1940, 16 U.S.C. 1-5), directs...

36 CFR 65.2 - Effects of designation.

Code of Federal Regulations, 2011 CFR

2011-07-01

... Federal, State and local agencies, as well as of private organizations and individuals and encourages the... 2124 of the Tax Reform Act of 1976, the Economic Recovery Tax Act of 1981 and the Tax Treatment... National Park System General Authorities Act of 1970, as amended (90 Stat. 1940, 16 U.S.C. 1-5), directs...

17 CFR 256.409 - Income taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Income taxes. 256.409 Section... COMPANY ACT OF 1935 Income and Expense Accounts § 256.409 Income taxes. (a) This account shall include the amount of local, State and Federal taxes on income properly accruable during the period covered by the...

17 CFR 256.409 - Income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Income taxes. 256.409 Section... COMPANY ACT OF 1935 Income and Expense Accounts § 256.409 Income taxes. (a) This account shall include the amount of local, State and Federal taxes on income properly accruable during the period covered by the...

Wireless Tax Fairness Act of 2013

THOMAS, 113th Congress

Rep. Lofgren, Zoe [D-CA-19

2013-06-11

House - 07/15/2013 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

26 CFR 31.3111-1 - Measure of employer tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employer tax. 31.3111-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employers § 31.3111...

26 CFR 31.3101-1 - Measure of employee tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Measure of employee tax. 31.3101-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Insurance Contributions Act (Chapter 21, Internal Revenue Code of 1954) Tax on Employees § 31.3101...

26 CFR 31.3301-1 - Persons liable for tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Persons liable for tax. 31.3301-1 Section 31... TAXES AND COLLECTION OF INCOME TAX AT SOURCE EMPLOYMENT TAXES AND COLLECTION OF INCOME TAX AT SOURCE Federal Unemployment Tax Act (Chapter 23, Internal Revenue Code of 1954) § 31.3301-1 Persons liable for...

The affordable care act and long-term care: comprehensive reform or just tinkering around the edges?

PubMed

Miller, Edward Alan

2012-01-01

The Patient Protection and Affordable Care Act (ACA) includes several provisions that aim to improve prevailing deficiencies in the nation's long-term care system. But just how effective is the ACA likely to be in addressing these challenges? Will it result in meaningful or marginal reform? This special issue of Journal of Aging & Social Policy seeks to answer these questions. The most prominent long-term care provision is the now-suspended Community Living Assistance Services and Supports Act. Others include incentives and options for expanding home- and community-based care, a number of research and demonstration projects in the areas of chronic care coordination and the dually eligible, and nursing home quality reforms. There are also elements that seek to improve workforce recruitment and retention, in addition to benefit improvements and spending reductions under Medicare. This article reviews the basic problems plaguing the long-term care sector and the provisions within the ACA meant to address them. It also includes a brief overview of issue content.

76 FR 50931 - Health Insurance Premium Tax Credit

Federal Register 2010, 2011, 2012, 2013, 2014

2011-08-17

... Health Insurance Premium Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of... relating to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the Medicare and...

Transitions in State Public Health Law: Comparative Analysis of State Public Health Law Reform Following the Turning Point Model State Public Health Act

PubMed Central

Meier, Benjamin Mason; Gebbie, Kristine M.

2009-01-01

Given the public health importance of law modernization, we undertook a comparative analysis of policy efforts in 4 states (Alaska, South Carolina, Wisconsin, and Nebraska) that have considered public health law reform based on the Turning Point Model State Public Health Act. Through national legislative tracking and state case studies, we investigated how the Turning Point Act's model legal language has been considered for incorporation into state law and analyzed key facilitating and inhibiting factors for public health law reform. Our findings provide the practice community with a research base to facilitate further law reform and inform future scholarship on the role of law as a determinant of the public's health. PMID:19150900

Tax savings for your practice. New tax law accelerates depreciation write-off.

PubMed

Dennis-Escoffier, Shirley; Quintana, Olga

2004-04-01

The Jobs and Growth Tax Relief Reconciliation Act of 2003 provides benefits for your medical group practice by quadrupling the expensing deduction and increasing additional first-year bonus depreciation. These increases are not permanent--some expire as soon as the end of 2004. So now is the time to start planning to maximize the tax-saving benefits for your practice.

Tax Strategies for Community Economic Development.

ERIC Educational Resources Information Center

Pryde, Paul, Jr.

Critical to the success of current efforts to reform and restructure education and other community supports and services to improve the lives of children and their families is the way in which they are financed. This report of The Finance Project focuses on ways of using tax policies to help build strong local communities that can support families…

Property Tax Restrictions on School Board Taxing Authority in Pennsylvania

ERIC Educational Resources Information Center

Shrom, Timothy J.; Hartman, William

2014-01-01

The purpose of this article was to present the results of a study that analyzed Pennsylvania local school boards' taxing authority, pre- and post-enactment of Special Session Act 1, "The Taxpayer Relief Act," in 2006, in terms of its percent share of school districts' total budget in order to better understand the impact of the new…

Final report of the National Health and Hospitals Reform Commission: will we get the health care governance reform we need?

PubMed

Stoelwinder, Johannes U

2009-10-05

The National Health and Hospitals Reform Commission (NHHRC) has recommended that Australia develop a "single health system", governed by the federal government. Steps to achieving this include: a "Healthy Australia Accord" to agree on the reform framework; the progressive takeover of funding of public hospitals by the federal government; and the possible implementation of a consumer-choice health funding model, called "Medicare Select". These proposals face significant implementation issues, and the final solution needs to deal with both financial and political sustainability. If the federal and state governments cannot agree on a reform plan, the Prime Minister may need to go to the electorate for a mandate, which may be shaped by other economic issues such as tax reform and intergenerational challenges.

26 CFR 302.1-5 - Payment of taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... ADMINISTRATION TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955 § 302.1-5 Payment of taxes. (a) Pursuant to tentative computations. The amount of taxes shown by a tentative... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Payment of taxes. 302.1-5 Section 302.1-5...

75 FR 13207 - Proposed Collection; Comment Request for Regulation Project

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-18

... Respect to Certain Debt Obligations; Application of Repeal of 30 Percent Withholding by the Tax Reform [email protected] . SUPPLEMENTARY INFORMATION: Title: Registration Requirements With Respect to Certain Debt Obligations; Application of Repeal of 30 Percent Withholding by the Tax Reform Act of 1984. OMB Number: 1545...

Wisconsin's Elementary-Secondary School Finance Reform Legislation: Assembly Substitute Amendment 1 to 1973 Assembly Bill 300.

ERIC Educational Resources Information Center

Buchmiller, Archie A.

This paper traces the development of school finance reform pressures in Wisconsin from pressure in 1967 for property tax reform to 1973 legislative reform proposals. The 1973 proposal is designed to provide further equalization of educational opportunity to all Wisconsin students and to guarantee adequate financial resources to provide these…

77 FR 41048 - Health Insurance Premium Tax Credit; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-12

... Health Insurance Premium Tax Credit; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION... regulations relate to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010. DATES: This correction is...

Re: School Finance Reform: Emerging Issues and Needed Research. Occasional Paper #7.

ERIC Educational Resources Information Center

Odden, Allan

Several new school finance reform issues are emerging that require further analysis. The first issue is the impact of previous school finance reforms especially regarding their fiscal, programmatic, and governance effects. More analysis is also needed of the effects of the composition of the property tax base and the structure of state…

20 CFR 606.25 - Waiver of and substitution for additional tax credit reduction.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF LABOR TAX CREDITS UNDER THE FEDERAL UNEMPLOYMENT TAX ACT; ADVANCES UNDER TITLE XII OF THE SOCIAL SECURITY ACT Relief From Tax Credit Reduction § 606.25 Waiver of and substitution for additional tax credit reduction. A provision of subsection (c)(2) of section 3302 of FUTA provides that, for a...

Health care reform: a short summary.

PubMed

Harolds, Jay

2010-09-01

The Health Care Reform legislation has many provisions of importance to the nuclear medicine community. This article is not a complete summary of the thousands of pages in the legislation, but emphasizes some relevant aspects of the bills. When the plan is fully implemented, about 32 million more Americans will have health insurance. Pre-existing medical conditions will no longer result in insurance denials. There are many initiatives to slow the growth of spending on health care in various ways, such as by setting up the new Medicare Advisory Board. There are also new fees, taxes, penalties, subsidies, and tax deduction changes.

IRS’ Administration of the Crude Oil Windfall Profit Tax Act of 1980.

DTIC Science & Technology

1984-06-18

because the windfall profit tax is deductible on both individual and corporate income tax returns and thus reduces the producer’s income tax liability...examinations generally are about 3 years more current than corporate income tax examinations, cross-tax-year coordina- - S . tion is needed to avoid...annual individual or corporate income tax return. In any case, taxpayers summarize the supporting net income limitation calculation on Form 6249

The Effect of Eliminating the Affordable Care Act's Tax Credits in Federally Facilitated Marketplaces.

PubMed

Saltzman, Evan; Eibner, Christine

2015-07-15

In this study, RAND Corporation researchers assess the expected change in enrollment and premiums in the Patient Protection and Affordable Care Act (ACA)-compliant individual market in federally facilitated marketplace (FFM) states if the U.S. Supreme Court decides to eliminate subsidies in FFM states. The analysis used the Comprehensive Assessment of Reform Efforts (COMPARE) microsimulation model, an economic model developed by RAND researchers, to assess the impact of proposed health reforms. The authors found that enrollment in the ACA-compliant individual market, including plans sold in the marketplaces and those sold outside of the marketplaces that comply with ACA regulations, would decline by 9.6 million, or 70 percent, in FFM states if subsidies were eliminated. They also found that unsubsidized premiums in the ACA-compliant individual market would increase 47 percent in FFM states. This corresponds to a $1,610 annual increase for a 40-year-old nonsmoker purchasing a silver plan.

The Fostering Connections to Success and Increasing Adoptions Act: Implementation Issues and a Look Ahead at Additional Child Welfare Reforms. Working Paper

ERIC Educational Resources Information Center

Geen, Rob

2009-01-01

The passage of the Fostering Connections to Success and Increasing Adoptions Act (P.L. 110-351) represents the most significant federal child welfare reform in more than a decade. While the scope and nature of the federal reforms are far reaching, the actual impact of the legislation on children will depend largely upon how it is implemented.…

Time is running out for entitlement reform.

PubMed

Elliott, K

1994-12-01

In 1993, President Clinton created the Bipartisan Commission on Entitlement and Tax Reform as part of the administration's effort to promote economic growth and control the budget deficit. The purpose of the commission, chaired by Senator J. Robert Kerrey (D-NE) and Senator John C. Danforth (R-MO), is to seek bipartisan agreement on long-term entitlement reform and structural changes to the tax system. The final recommendations of the commission, due December 15, will be of great interest to the academic medicine community because of the importance of federal dollars to medical research and education and the crucial role of the Medicare and Medicaid programs in financing the care provided by teaching physicians and teaching hospitals. What follows is a summary of the commission's interim report submitted to the president on August 8; it reflects the commissioners' almost unanimous (30 to 1) agreement on the nature and magnitude of the entitlement problem.

29 CFR 779.263 - Excise taxes not at the retail level.

Code of Federal Regulations, 2010 CFR

2010-07-01

... ACT AS APPLIED TO RETAILERS OF GOODS OR SERVICES Employment to Which the Act May Apply; Enterprise Coverage Excise Taxes § 779.263 Excise taxes not at the retail level. There are also a wide variety of... 29 Labor 3 2010-07-01 2010-07-01 false Excise taxes not at the retail level. 779.263 Section 779...

Tax Reform Begins to Hit Graduate Students; Many Colleges Unsure How New Law Applies.

ERIC Educational Resources Information Center

Palmer, Stacy E.

1987-01-01

Government, university, and private foundation officials are worried about the effects of the tax law on graduate students. The National Science Foundation is considering compensating students for the amount of new taxes they will owe. Foreign students are expected to incur substantial increases in U.S. taxes. (MLW)

78 FR 75471 - Section 3504 Agent Employment Tax Liability

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-12

... under section 3504 of the Internal Revenue Code to perform acts required of employers who are home care... home care services, which are subject to taxes under the Federal Unemployment Tax Act. The final... amendments to the existing regulatory language designed to update citations and be consistent with the...

26 CFR 26.2652-1 - Transferor defined; other definitions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2652... grandchild, GC. The trustee has discretion to distribute principal for GC's benefit during C's lifetime. C...

26 CFR 26.2652-1 - Transferor defined; other definitions.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26... grandchild, GC. The trustee has discretion to distribute principal for GC's benefit during C's lifetime. C...

26 CFR 26.2652-1 - Transferor defined; other definitions.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26... grandchild, GC. The trustee has discretion to distribute principal for GC's benefit during C's lifetime. C...

26 CFR 26.2652-1 - Transferor defined; other definitions.

Code of Federal Regulations, 2011 CFR

2011-04-01

... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2652... grandchild, GC. The trustee has discretion to distribute principal for GC's benefit during C's lifetime. C...

Health insurance premium tax credit. Final regulations.

PubMed

2013-02-01

This document contains final regulations relating to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010.These final regulations provide guidance to individuals related to employees who may enroll in eligible employer-sponsored coverage and who wish to enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges) and claim the premium tax credit.

The State of Connecticut: The Report of the Governor's Commission on Tax Reform. Summary.

ERIC Educational Resources Information Center

Governor's Commission on Tax Reform, Hartford, CT.

The Commission evaluated a wide variety of alternative tax sources and examined the existing structure in Connecticut. It specifically evaluated inequities resulting from Connecticut taxes as they affect various classes of citizens and examined the impact of the Connecticut tax structure on business with a view to encouraging economic expansion.…

26 CFR 1.6851-1 - Termination assessments of income tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Additions to the Tax, Additional Amounts, and Assessable Penalties § 1... designs to do an act which would tend to prejudice proceedings to collect the income tax for such year or... compliance or to present any other evidence of compliance with income tax obligations. However, for the rules...

77 FR 71131 - Implementation of the Middle Class Tax Relief and Job Creation Act of 2012; Establishment of a...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-11-29

... access to OADEs. Some OADEs are marketers that make autodialed calls on behalf of other entities, e.g... adopts the existing definition in its rules, as set forth in the TCPA context, and defines an ``emergency.... Definitions. As noted above, the Tax Relief Act does not define ``automatic dialing'' or ``robocall...

The Socioeconomic Consequences of "In-Work" Benefit Reform for British Lone Mothers

ERIC Educational Resources Information Center

Francesconi, Marco; van der Klaauw, Wilbert

2007-01-01

In October 1999, the British government enacted the Working Families' Tax Credit, which aimed at encouraging work among low-income families with children. This paper uses panel data collected between 1991 and 2001 to evaluate the effect of this reform on single mothers. We find that the reform led to a substantial increase in their employment rate…

The Spanish tobacco tax loopholes and their consequences.

PubMed

López-Nicolás, Ángel; Cobacho, María Belén; Fernández, Esteve

2013-05-01

The Spanish government has strengthened tobacco control policies since 2005, including changes in tobacco taxes. Because these changes have targeted cigarettes mainly, the tobacco industry has marketed cheaper alternative tobacco products, offering smokers the possibility to downtrade. This paper traces the evolution of patterns of demand for cigarettes and other tobacco products in Spain over the period 2005-2011 in order to assess the impact of such tax loopholes. The authors use data on tobacco products prices and sales as well as changes in the structure and levels of tobacco taxes to relate tax changes to price changes and subsequent market share changes. Tax reforms have lifted the bottom end of the cigarette price distribution, but the industry has been successful in marketing fine-cut tobacco at cheap prices. There have been partial attempts to correct this asymmetric tax treatment, but these have not avoided a remarkable increase in the market share of fine-cut tobacco. The absence of a minimum tax on quantity for the rest of tobacco products allows the industry to place them as potential future downtrading vehicles. In order to address public health objectives, tax policies should aim to equalise the cost of smoking across different tobacco products. Otherwise the tobacco industry can exploit tax loopholes to market cheap alternatives to cigarettes. This requires all tobacco products to bear a minimum tax on quantity, whose levels need to be adjusted in order to reflect the equivalence between different forms of smoking.

26 CFR 145.4061-1 - Application to manufacturers tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Application to manufacturers tax. 145.4061-1...) MISCELLANEOUS EXCISE TAXES (CONTINUED) TEMPORARY EXCISE TAX REGULATIONS UNDER THE HIGHWAY REVENUE ACT OF 1982 (PUB. L. 97-424) § 145.4061-1 Application to manufacturers tax. The provisions of § 145.4051-1(e) (1...

[Psychiatric care act of Ukraine and issues concerning reformation of the mental health protection service].

PubMed

Moskalenko, V F; Gorban', E N; Tabachnikov, S I; Syropiatov, O G; Shtengelov, V V

2000-01-01

An analysis was performed of the conception and content of a new Psychiatric Care Act by making a comparison with data from published literature and the present-day status of the mental health protection service. The main features of the crisis of psychiatry in Ukraine are characterized together with possible ways of resolving it. Main trends in reformation of the psychiatric service are identified that are to be secured by relevant acts of departmental and interdepartmental character based on law. Priority is emphasized to defence of the patients' rights and liberties together with a need for a guarantee of a highly skilled medical care to be provided for mental patients.

76 FR 42036 - Determining the Amount of Taxes Paid for Purposes of the Foreign Tax Credit

Federal Register 2010, 2011, 2012, 2013, 2014

2011-07-18

.... Approved: July 11, 2011. Emily S. McMahon, Acting Assistant Secretary of the Treasury (Tax Policy). [FR Doc... of the entity's gross income, as determined under U.S. tax principles, is attributable to passive investment income and substantially all of the entity's assets are held to produce such passive investment...

17 CFR 256.411.5 - Investment tax credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 3 2010-04-01 2010-04-01 false Investment tax credit. 256.411... HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.411.5 Investment tax credit. (a) This account shall be debited with the amounts of investment tax credits related to service company property...

17 CFR 256.411.5 - Investment tax credit.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 3 2011-04-01 2011-04-01 false Investment tax credit. 256.411... HOLDING COMPANY ACT OF 1935 Income and Expense Accounts § 256.411.5 Investment tax credit. (a) This account shall be debited with the amounts of investment tax credits related to service company property...

Education Tax Credits: Refundability Critical to Making Credits Helpful to Low-Income Students and Families

ERIC Educational Resources Information Center

Saunders, Katherine; Lower-Basch, Elizabeth

2015-01-01

Half of all non-loan federal student aid is now offered as tax benefits for educational costs in the form of credits, deductions, and college savings accounts. These benefits help students and families offset the costs of their postsecondary education with tax savings. Yet, as explained in the 2013 report, "Reforming Student Aid: How to…

Tax Reform and the Crisis of Financing Higher Education.

ERIC Educational Resources Information Center

Oberdorfer, Louis F.; And Others

This report presents the case for preservation of tax incentives to giving for higher education. Following introductory material, chapter 2 reviews the nature of the present crisis in financing higher education and the vital importance of voluntary support. Chapter 3 presents arguments in favor of the charitable deduction as an incentive for…

26 CFR 302.1-4 - Computation of taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... ADMINISTRATION TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955 § 302.1-4 Computation of taxes. (a) Detail of employees of the Internal Revenue Service. The Commissioner will detail... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Computation of taxes. 302.1-4 Section 302.1-4...

Limited take-up of health coverage tax credits: a challenge to future tax credit design.

PubMed

Dorn, Stan; Varon, Janet; Pervez, Fouad

2005-10-01

The Trade Act of 2002 created federal tax credits to subsidize health coverage for certain early retirees and workers displaced by international trade. Though small, this program offers the opportunity to learn how to design future tax credits for larger groups of uninsured. During September 2004, the most recent month for which there are data about all forms of Trade Act credits, roughly 22 percent of eligible individuals received credits. The authors find that health insurance tax credits are more likely to reach their target populations if such credits: 1) limit premium costs for the low-income uninsured and do not require full premium payments while applications are pending; 2) provide access to coverage that beneficiaries value, including care for preexisting conditions; 3) are combined with outreach that uses easily understandable, multilingual materials and proactive enrollment efforts; and 4) feature a simple application process involving one form filed with one agency.

18 CFR 35.24 - Tax normalization for public utilities.

Code of Federal Regulations, 2011 CFR

2011-04-01

... the Natural Gas Act. (7) Tax effect means the tax reduction or addition associated with a specific... purposes; (v) Differences that arise from recognition of research, development, and demonstration... purchased gas costs as a current expense for tax purposes but as a deferred expense for book purposes. (See...

49 CFR 260.13 - Credit reform.

Code of Federal Regulations, 2010 CFR

2010-10-01

... appropriations, direct payment of a Credit Risk Premium by the Applicant or a non-Federal infrastructure partner... 49 Transportation 4 2010-10-01 2010-10-01 false Credit reform. 260.13 Section 260.13... REHABILITATION AND IMPROVEMENT FINANCING PROGRAM Overview § 260.13 Credit reform. The Federal Credit Reform Act...

78 FR 6272 - Rules Relating to Additional Medicare Tax; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-30

... Rules Relating to Additional Medicare Tax; Correction AGENCY: Internal Revenue Service (IRS), Treasury... regulations are relating to Additional Hospital Insurance Tax on income above threshold amounts (``Additional Medicare Tax''), as added by the Affordable Care Act. Specifically, these proposed regulations provide...

26 CFR 26.2642-6 - Qualified severance.

Code of Federal Regulations, 2013 CFR

2013-04-01

... of GST tax exemption allocated to the trust) divided by $100,000 (the value of the property... value of $200,000. On a timely filed Form 706, T's executor allocates all of T's remaining GST tax... TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2642-6...

Improving Competition: Reforming the Requirements Process

DTIC Science & Technology

2016-07-01

45 Defense AT&L: July-August 2016 Improving Competition Reforming the Requirements Process Roy Wood, Ph.D. Wood is the Acting Vice President...professional. T ypical acquisition reform efforts have been focused in the margins, achiev­ ing marginal results. The evidence of decades of...acquisition reform indicates that the marginal reforms typically taken are not making the funda­ mental changes needed by the Department of Defense (DoD

Public money and human purpose: The future of taxes

DOE Office of Scientific and Technical Information (OSTI.GOV)

Roodman, D.M.

1995-09-01

Most countries use taxes and subsidies that undermine the well-being of both the taxpayers and the environment. But there are some positive-and now proven alternatives. One of the most powerfull tools that a government can use to guide its economy is its tax code. What politicians often overlook is that even though taxes are inevitable distortionary ones are not. In fact some taxes do no harm to the economy and other such as pollution taxes actually help it to work better. However there is a chronic tendency to undertax destructive activities such as pollution and resource depletion activities which canmore » threaten long term economic security. By making environmental destruction cheap or even free governments let people and businesses ignore the costs they imposed on others and on the future. This article explores the possibilities of turning today`s taxing philosophy and subsidizing priorities completely around. To shore up economic security and brake economic decline good activities need to be taxed less. To preserve the environmental viability of modern economies over the long term, bad activities need to be taxed more. The topics discussed include the following: What should Tax codes do: (1) shift from taxing income and sales to taxing exploitation or resources, when that exploitation generates windfall profits; (2) Calibrate the new taxes so polluters and depleters will feel the costs of the harm they do others of their own and future generations; (3) shape the tax code to help people participate and survive in the modern economy; What Will Fiscal Reform Do To Businesses? 2 tabs.« less

75 FR 67301 - Antidisruptive Practices Authority Contained in the Dodd-Frank Wall Street Reform and Consumer...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-02

... Practices Authority Contained in the Dodd-Frank Wall Street Reform and Consumer Protection Act AGENCY.... SUMMARY: The Dodd-Frank Wall Street Reform and Consumer Protection Act (the ``Dodd-Frank Act'') amends... Reform and Consumer Protection Act (``Dodd-Frank Act'').\\2\\ Title VII of the Dodd-Frank Act \\3\\ amended...

Carbon tax effects on the poor: a SAM-based approach

NASA Astrophysics Data System (ADS)

Chapa, Joana; Ortega, Araceli

2017-09-01

A SAM-based price model for Mexico is developed in order to assess the effects of the carbon tax, which was part of the fiscal reform approved in 2014. The model is formulated based on a social accounting matrix (SAM) that distinguishes households by the official poverty condition and geographical area. The main results are that the sector that includes coke, refined petroleum and nuclear fuel shows the highest price increase due to the direct impact of the carbon tax; in addition, air transport and inland transport are the most affected sectors, in an indirect manner, because both employ inputs from the former sector. Also, it is found that welfare diminishes more in the rural strata than in the urban one. In the urban area, the carbon tax is regressive: the negative impact of carbon tax on family welfare is greater on the poorest families.

18 CFR 367.17 - Comprehensive inter-period income tax allocation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Comprehensive inter... NATURAL GAS ACT General Instructions § 367.17 Comprehensive inter-period income tax allocation. (a) Where... tax method. In general, comprehensive inter-period tax allocation should be followed whenever...

Making Work Pay: Changes in Effective Tax Rates and Guarantees in U.S. Transfer Programs, 1983-2002

ERIC Educational Resources Information Center

Ziliak, James P.

2007-01-01

In the 1990s, many states liberalized statutory rules regarding the tax treatment of earned and unearned income for welfare program eligibility and benefit levels. I use quality control data from the AFDC/TANF program over 1983-2002 to document changes in the corresponding effective tax rates and benefit guarantees. After welfare reform I find…

26 CFR 31.3211-2 - Rates and computation of employee representative tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) Rates—(1)(i) Tier 1 tax. The Tier 1 employee representative tax rate equals the sum of the tax rates in... employer tax for hospital insurance. The Tier 1 employee representative tax rate is applied to compensation... Insurance Contributions Act. (ii) Example. The rule in paragraph (a)(1)(i) of this section is illustrated by...

77 FR 30377 - Health Insurance Premium Tax Credit

Federal Register 2010, 2011, 2012, 2013, 2014

2012-05-23

... Health Insurance Premium Tax Credit AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Final regulations. SUMMARY: This document contains final regulations relating to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education...

Competitive Health Insurance Reform Act of 2013

THOMAS, 113th Congress

Rep. Gosar, Paul A. [R-AZ-4

2013-02-28

House - 04/08/2013 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

26 CFR 31.3221-2 - Rates and computation of employer tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

...-2 Rates and computation of employer tax. (a) Rates—(1)(i) Tier 1 tax. The Tier 1 employer tax rate... disability insurance, and section 3111(b), relating to hospital insurance. The Tier 1 employer tax rate is... Federal Insurance Contributions Act. (ii) Example. The rule in paragraph (a)(1)(i) of this section is...

26 CFR 31.3201-2 - Rates and computation of employee tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

...-2 Rates and computation of employee tax. (a) Rates—(1)(i) Tier 1 tax. The Tier 1 employee tax rate... disability insurance, and section 3101(b), relating to hospital insurance. The Tier 1 employee tax rate is... Federal Insurance Contributions Act. (ii) Example. The rule in paragraph (a)(1)(i) of this section is...

26 CFR 26.2632-1 - Allocation of GST exemption.

Code of Federal Regulations, 2011 CFR

2011-04-01

... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2632... United States Gift (and Generation-Skipping Transfer) Tax Return (Form 709) the transfer and the extent... generation-skipping potential, the initial allocation under paragraph (b)(4)(ii)(A)(1)(i) of this section is...

26 CFR 26.2632-1 - Allocation of GST exemption.

Code of Federal Regulations, 2014 CFR

2014-04-01

... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2632... United States Gift (and Generation-Skipping Transfer) Tax Return (Form 709) the transfer and the extent... generation-skipping potential, the initial allocation under paragraph (b)(4)(ii)(A)(1)(i) of this section is...

26 CFR 26.2632-1 - Allocation of GST exemption.

Code of Federal Regulations, 2013 CFR

2013-04-01

... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2632... United States Gift (and Generation-Skipping Transfer) Tax Return (Form 709) the transfer and the extent... generation-skipping potential, the initial allocation under paragraph (b)(4)(ii)(A)(1)(i) of this section is...

26 CFR 26.2632-1 - Allocation of GST exemption.

Code of Federal Regulations, 2012 CFR

2012-04-01

... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2632... United States Gift (and Generation-Skipping Transfer) Tax Return (Form 709) the transfer and the extent... generation-skipping potential, the initial allocation under paragraph (b)(4)(ii)(A)(1)(i) of this section is...

40 CFR 600.513-81 - Gas Guzzler Tax.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 1978 Passenger Automobiles and for 1979 and Later Model Year Automobiles (Light Trucks and Passenger Automobiles)-Procedures for Determining Manufacturer's Average Fuel Economy and Manufacturer's Average Carbon... to passenger automobiles exempted from Gas Guzzler Tax assessments by the Energy Tax Act of 1978 and...

Taxing health benefits: snake oil ... or smart health policy?

PubMed

Kirkland, L; Havighurst, C C

1993-01-01

Limiting the tax-free treatment of employer-paid health benefits is a cornerstone of managed competition, the health reform approach favored by the Clinton Administration. Organized labor argues that the idea is a double-whammy for wage-strapped workers, while a leading academic calls it a good solution to one of the nation's worst public policies.

Launching Curricular Reform in First-Year Composition: Navigating the Terrain between Buy-in and Burnout

ERIC Educational Resources Information Center

Deacon, Andrea

2013-01-01

One of the most taxing duties of a writing program administrator (WPA), and one that is likely to cause the most burnout, is initiating curricular reform, an initiative often met with pushback and resistance. Within the literature on curriculum reform in first-year composition, this resistance seems to arise from a complex web of issues related to…

Free Speech and Campaign Reform.

ERIC Educational Resources Information Center

Sharp, Harry, Jr.

The Federal Election Campaign Act of 1971, a political campaign reform measure, was enacted to limit campaign contributions and independent expenditures, to mandate disclosure of contributors, and to establish public financing of campaigns, all to minimize the opportunity for political corruption. Unfortunate implications of such reform on the…

Comparing mandated health care reforms: the Affordable Care Act, accountable care organizations, and the Medicare ESRD program.

PubMed

Watnick, Suzanne; Weiner, Daniel E; Shaffer, Rachel; Inrig, Jula; Moe, Sharon; Mehrotra, Rajnish

2012-09-01

In addition to extending health insurance coverage, the Affordable Care Act of 2010 aims to improve quality of care and contain costs. To this end, the act allowed introduction of bundled payments for a range of services, proposed the creation of accountable care organizations (ACOs), and established the Centers for Medicare and Medicaid Innovation to test new care delivery and payment models. The ACO program began April 1, 2012, along with demonstration projects for bundled payments for episodes of care in Medicaid. Yet even before many components of the Affordable Care Act are fully in place, the Medicare ESRD Program has instituted legislatively mandated changes for dialysis services that resemble many of these care delivery reform proposals. The ESRD program now operates under a fully bundled, case-mix adjusted prospective payment system and has implemented Medicare's first-ever mandatory pay-for-performance program: the ESRD Quality Incentive Program. As ACOs are developed, they may benefit from the nephrology community's experience with these relatively novel models of health care payment and delivery reform. Nephrologists are in a position to assure that the ACO development will benefit from the ESRD experience. This article reviews the new ESRD payment system and the Quality Incentive Program, comparing and contrasting them with ACOs. Better understanding of similarities and differences between the ESRD program and the ACO program will allow the nephrology community to have a more influential voice in shaping the future of health care delivery in the United States.

Religious Challenges to School Voucher and Tax Benefit/Scholarship Programs

ERIC Educational Resources Information Center

McCarthy, Martha

2016-01-01

A key component of current school reform efforts focuses on increasing parental choice through voucher systems and programs that provide tax benefits for contributions to scholarship programs for private school tuition. Indeed, proposals to adopt such programs have been or currently are being considered in four-fifths of the states, and about half…

Implications of the 2017 Tax Cuts and Jobs Act for Public Health

PubMed Central

2018-01-01

The recently passed Tax Cuts and Jobs Act will reduce total federal revenues by about 4% between 2018 and 2027. The law makes multiple changes to the taxation of individuals and corporations. It also repeals the Affordable Care Act’s (ACA’s) individual mandate penalties, which will erase some of the gains in insurance coverage achieved since implementation of the ACA’s coverage expansions. The resulting increases in rates of uninsurance will likely lead to increased uncompensated care and deflect hospitals and health departments from addressing other prevention and public health needs. In addition, the law is expected to lead to substantial increases in the federal debt and, consequently, to calls for reductions in spending on entitlement programs, particularly Medicare, and on discretionary programs, including public health. Many other provisions of the law could also have second-order effects on public health. PMID:29565668

26 CFR 7.936-1 - Qualified possession source investment income.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1976 § 7.936... Puerto Rican income tax under regulations issued by the Secretary of the Treasury of Puerto Rico, as in effect on September 28, 1976, under the authority of section 2(j) of the Puerto Rico Industrial Incentive...

Excerpts from U.S. Coast Guard Regulations and Policies Related to the Edible Oil Regulatory Reform Act -- P.L. 104-55

DOT National Transportation Integrated Search

1997-04-11

The Edible Oil Regulatory Reform Act (P.L. 104-55) requires "the head of any Federal agency to differentiate between fats, oils, and greases of animal, marine, or vegetable origin, and other oils and : greases, in issuing certain regulations, and for...

School-Finance Reform: Inspiration and Progress in Colorado

ERIC Educational Resources Information Center

Herman, Juliana

2013-01-01

This report takes a look at Colorado's redesigned school-funding system whose fate was decided by Coloradan voters in Fall 2013. Voters were asked to approve a $1.1 billion tax increase to finance Colorado's schools, an approval required for the funding reforms to kick in. The proposed system represented a significant step forward in the push for…

Tax and Fee Collection Fairness Act of 2014

THOMAS, 113th Congress

Rep. Sensenbrenner, F. James, Jr. [R-WI-5

2014-07-29

House - 09/26/2014 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

Multi-State Worker Tax Fairness Act of 2014

THOMAS, 113th Congress

Rep. Himes, James A. [D-CT-4

2014-02-25

House - 03/20/2014 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

Assessing Alternative Modifications to the Affordable Care Act: Impact on Individual Market Premiums and Insurance Coverage.

PubMed

Eibner, Christine; Saltzman, Evan

2015-03-20

The goals of the Affordable Care Act (ACA) are to enable all legal U.S. residents to have access to affordable health insurance and to prevent sicker individuals (such as those with preexisting conditions) from being priced out of the market. The ACA also instituted several policies to stabilize premiums and to encourage enrollment among healthy individuals of all ages. The law's tax credits and cost-sharing subsidies offer a "carrot" that may encourage enrollment among some young and healthy individuals who would otherwise remain uninsured, while the individual mandate acts as a "stick" by imposing penalties on individuals who choose not to enroll. In this article, the authors use the COMPARE microsimulation model, an analytic tool that uses economic theory and data to predict the effects of health policy reforms, to estimate how eliminating the ACA's individual mandate, eliminating the law's tax credits, and combined scenarios that change these and other provisions of the act might affect 2015 individual market premiums and overall insurance coverage. Underlying these estimates is a COMPARE-based analysis of how premiums and insurance coverage outcomes depend on young adults' propensity to enroll in insurance coverage. The authors find that eliminating the ACA's tax credits and eliminating the individual mandate both increase premiums and reduce enrollment on the individual market. They also find that these key features of the ACA help to protect against adverse selection and stabilize the market by encouraging healthy people to enroll and, in the case of the tax credit, shielding subsidized enrollees from premium increases. Further, they find that individual market premiums are only modestly sensitive to young adults' propensity to enroll in insurance coverage, and ensuring market stability does not require that young adults make up a particular share of enrollees.

The Danish tax on saturated fat: why it did not survive.

PubMed

Vallgårda, S; Holm, L; Jensen, J D

2015-02-01

Health promoters have repeatedly proposed using economic policy tools, taxes and subsidies, as a means of changing consumer behaviour. As the first country in the world, Denmark introduced a tax on saturated fat in 2011. It was repealed in 2012. In this paper, we present arguments and themes involved in the debates surrounding the introduction and the repeal. An analysis of parliamentary debates, expert reports and media coverage; key informant interviews; and a review of studies about the effects of the tax on consumer behaviour. A tax on saturated fat had been suggested by two expert committees and was introduced with a majority in parliament, as a part of a larger economic reform package. Many actors, including representatives from the food industry and nutrition researchers, opposed the tax both before and after its introduction, claiming that it harmed the economy and had no positive influence on health, rather the contrary. Few policy actors defended the tax. Public health had a prominent role in the politicians' arguments for introducing the tax but was barely mentioned in the debate about the repeal. Shortly after the repeal of the tax, research was published showing that consumption of saturated fat had declined in Denmark. The analysis indicates that the Danish tax on fat was introduced mainly to increase public revenue. As the tax had no strong proponents and many influential adversaries, it was repealed. New research indicates that the tax was effective in changing consumer behaviour.

Big bang health care reform--does it work?: the case of Britain's 1991 National Health Service reforms.

PubMed

Klein, R

1995-01-01

The costs and benefits are examined of one of the very few examples of a government driving through health care reform in the face of near unanimous opposition: Britain's 1991 reforms of the National Health Service (NHS), which sought to inject the dynamics of a market into the framework of a universal, tax-financed service. The political costs to the government have been high. The public continues to see the NHS through the eyes of disgruntled doctors and nurses. The benefits, measured in efficiency gains or service improvements, are as yet difficult to establish. However, the NHS has changed in key respects. The balance has shifted from hospital specialists to general practitioners and from providers to purchasers, with increasing emphasis on professional accountability and consumerism. But the NHS continues to evolve as it strives to resolve the tensions implicit in the reforms, and the only certainty is that no future government can return to the pre-1991 situation.

Health Reform and the Constitutionality of the Individual Mandate

PubMed Central

Lee, Jeffrey J.; Kelly, Deena; McHugh, Matthew D.

2012-01-01

The Patient Protection and Affordable Care Act (ACA) of 2010 is landmark legislation designed to expand access to health care for virtually all legal U.S. residents. A vital but controversial provision of the ACA requires individuals to maintain health insurance coverage or face a tax penalty—the individual mandate. We examine the constitutionality of the individual mandate by analyzing relevant court decisions. A critical issue has been defining the “activities” Congress is authorized to regulate. Some judges determined that the mandate was constitutional because the decision to go without health insurance, that is, to self-insure, is an activity with substantial economic effects within the overall scheme of the ACA. Opponents suggest that Congress overstepped its authority by regulating “inactivity,” that is, compelling people to purchase insurance when they otherwise would not. The U.S. Supreme Court is set to review the issues and the final ruling will shape the effectiveness of health reform. PMID:22454219

The user cost of energy resource and its reasonable tax rate-A case of oil

NASA Astrophysics Data System (ADS)

Lifan, Liu

2017-12-01

The development and use of natural resources bring about the externality of resources depletion, especially for non-renewable resources. This paper takes oil as an example to analyze the user cost of energy resource with EI Serafy User cost method, and discusses the rationality of the resource tax. Meanwhile, this paper determines oil resource tax rate in consideration of resource sustainable development. The results show that, the user cost of oil isn’t compensated fully, it is too low to make compensation to the environment and the profit of future generation, and the resource tax is a little low. At last of the paper, some conclusions and policy suggestions on resource tax reform are given.

The impact of slow economic growth on health sector reform: a cross-national perspective.

PubMed

Saltman, Richard B

2018-01-24

This paper assesses recent health sector reform strategies across Europe adopted since the onset of the 2008 financial crisis. It begins with a brief overview of the continued economic pressure on public funding for health care services, particularly in tax-funded Northern European health care systems. While economic growth rates across Europe have risen a bit in the last year, they remain below the level necessary to provide the needed expansion of public health sector revenues. This continued public revenue shortage has become the central challenge that policymakers in these health systems confront, and increasingly constrains their potential range of policy options. The paper then examines the types of targeted reforms that various European governments have introduced in response to this increased fiscal stringency. Particularly in tax-funded health systems, these efforts have been focused on two types of changes on the production side of their health systems: consolidating and/or centralizing administrative authority over public hospitals, and revamping secondary and primary health services as well as social services to reduce the volume, cost and less-than-optimal outcomes of existing public elderly care programs. While revamping elderly care services also was pursued in the social health insurance (SHI) system in the Netherlands, both the Dutch and the German health systems also made important changes on the financing side of their health systems. Both types of targeted reforms are illustrated through short country case studies. Each of these country assessments flags up new mechanisms that have been introduced and which potentially could be reshaped and applied in other national health sector contexts. Reflecting the tax-funded structure of the Canadian health system, the preponderance of cases discussed focus on tax-funded countries (Norway, Denmark, Sweden, Finland, England, Ireland), with additional brief assessments of recent changes in the SHI

The Effects of Higher Education Funding Reforms on the Lifetime Incomes of Graduates. CEE DP 78

ERIC Educational Resources Information Center

Dearden, Lorraine; Fitzsimons, Emla; Goodman, Alissa; Kaplan, Greg

2008-01-01

This paper undertakes a quantitative analysis of substantial reforms to the system of higher education (HE) finance first announced in 2004 and then revised again in July 2007. The reforms introduced deferred fees for HE, payable by graduates through the tax system in the form of income-contingent repayments on loans subsidised by the government.…

Afghanistan Suspension and Debarment Reform Act

THOMAS, 113th Congress

Rep. Chaffetz, Jason [R-UT-3

2013-08-01

House - 08/01/2013 Referred to the Committee on Foreign Affairs, and in addition to the Committee on Oversight and Government Reform, for a period to be subsequently determined by the Speaker, in each case for consideration of such provisions as fall within the jurisdiction of the... (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

26 CFR 26.2653-1 - Taxation of multiple skips.

Code of Federal Regulations, 2014 CFR

2014-04-01

... GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2653-1... deemed to occupy the generation immediately above the highest generation of any person holding an... immediately after the GST, the transferor is treated as occupying the generation above the highest generation...

26 CFR 26.2652-1 - Transferor defined; other definitions.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Transferor defined; other definitions. 26.2652...) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2652-1 Transferor defined; other definitions. (a) Transferor defined—(1) In general. Except as...

7 CFR 1980.392 - Mortgage Credit Certificates (MCCs) and Funded Buydown Accounts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... under the Tax Reform Act of 1986 and allow the borrower to receive a Federal tax credit for a percentage... assisted loans when the amount of the tax credit is based on the amount of interest actually paid by the... of the tax credit is considered as an additional resource available for repayment of the loan when...

Payment Reform

PubMed Central

Schneider, Eric C.; Hussey, Peter S.; Schnyer, Christopher

2011-01-01

Abstract Insurers and purchasers of health care in the United States are on the verge of potentially revolutionary changes in the approaches they use to pay for health care. Recently, purchasers and insurers have been experimenting with payment approaches that include incentives to improve quality and reduce the use of unnecessary and costly services. The Patient Protection and Affordable Care Act of 2010 is likely to accelerate payment reform based on performance measurement. This article provides details of the results of a technical report that catalogues nearly 100 implemented and proposed payment reform programs, classifies each of these programs into one of 11 payment reform models, and identifies the performance measurement needs associated with each model. A synthesis of the results suggests near-term priorities for performance measure development and identifies pertinent challenges related to the use of performance measures as a basis for payment reform. The report is also intended to create a shared framework for analysis of future performance measurement opportunities. This report is intended for the many stakeholders tasked with outlining a national quality strategy in the wake of health care reform legislation. PMID:28083159

Responsible choices for achieving reform of the American health system.

PubMed

Ellwood, P; Enthoven, A

1996-01-01

"Responsible Choices" identifies the actions the private sector and government should take to improve the American health system and accelerate and expand the health care revolution that is already underway. Policy proposals are made for: Medicare; Medicaid; reforming the tax treatment of health insurance; insurance reforms and expanding group purchasing opportunities; and improving the availability of comparative information on health benefit offerings, quality accountability, and cost and coverage information. The recommendations refocus the Jackson Hole Group's original managed competition proposals contained in "The 21st Century American Health System" (1991).

Rural Dimensions of Welfare Reform.

ERIC Educational Resources Information Center

Weber, Bruce A., Ed.; Duncan, Greg J., Ed.; Whitener, Leslie A., Ed.

The 16 chapters in this five-part book, each by different authors, trace the effects of welfare reform (mandated by the Personal Responsibility and Work Opportunity Reconciliation Act of 1996), upon poor people in rural areas of the United States. The book begins with an introduction called "As the Dust Settles: Welfare Reform and Rural…

Income Tax Guide.

ERIC Educational Resources Information Center

Exceptional Parent, 1979

1979-01-01

The article outlines changes in the Internal Revenue Code with direct and general bearing on taxpayers with disabled family members. Amendments to the Internal Revenue Code included in the Revenue Act of 1978 are described in terms of credits, deductions, and exemptions; and suggestions are offered regarding record keeping, tax return audits, and…

26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

Code of Federal Regulations, 2012 CFR

2012-04-01

... from social security taxes by certain tax-exempt organizations. 31.3121(k)-4 Section 31.3121(k)-4... Contributions Act (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-4 Constructive... organization did not file a valid waiver certificate under section 3121(k)(1) of the Internal Revenue Code of...

26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

Code of Federal Regulations, 2011 CFR

2011-04-01

... from social security taxes by certain tax-exempt organizations. 31.3121(k)-4 Section 31.3121(k)-4... Contributions Act (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-4 Constructive... organization did not file a valid waiver certificate under section 3121(k)(1) of the Internal Revenue Code of...

26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

Code of Federal Regulations, 2013 CFR

2013-04-01

... from social security taxes by certain tax-exempt organizations. 31.3121(k)-4 Section 31.3121(k)-4... Contributions Act (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-4 Constructive... organization did not file a valid waiver certificate under section 3121(k)(1) of the Internal Revenue Code of...

26 CFR 31.3121(k)-4 - Constructive filing of waivers of exemption from social security taxes by certain tax-exempt...

Code of Federal Regulations, 2014 CFR

2014-04-01

... from social security taxes by certain tax-exempt organizations. 31.3121(k)-4 Section 31.3121(k)-4... Contributions Act (Chapter 21, Internal Revenue Code of 1954) General Provisions § 31.3121(k)-4 Constructive... organization did not file a valid waiver certificate under section 3121(k)(1) of the Internal Revenue Code of...

26 CFR 1.6091-3 - Filing certain international income tax returns.

Code of Federal Regulations, 2010 CFR

2010-04-01

... corporations which claim the benefits of section 941 (relating to the special deduction for China Trade Act... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Filing certain international income tax returns... certain international income tax returns. The following income tax returns shall be filed as directed in...

Principals as Teacher Leaders in the Kentucky Education Reform Act Era: Laying the Groundwork for High-Achieving, Low Income Schools.

ERIC Educational Resources Information Center

McDonald, Deborah Halcomb; Keedy, John L.

This research examined how three elementary school principals conceptualized within the Kentucky Education Reform Act (KERA) of 1990 the development of teacher leaders. Two major criteria were used to select these principals: (a) their schools had continuous student achievement for three consecutive biennia despite high levels of student poverty;…

26 CFR 26.2653-1 - Taxation of multiple skips.

Code of Federal Regulations, 2013 CFR

2013-04-01

... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2653... thereafter deemed to occupy the generation immediately above the highest generation of any person holding an... immediately after the GST, the transferor is treated as occupying the generation above the highest generation...

26 CFR 26.2653-1 - Taxation of multiple skips.

Code of Federal Regulations, 2012 CFR

2012-04-01

... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2653... thereafter deemed to occupy the generation immediately above the highest generation of any person holding an... immediately after the GST, the transferor is treated as occupying the generation above the highest generation...

The Controlled Substances Act: how a "big tent" reform became a punitive drug law.

PubMed

Courtwright, David T

2004-10-05

The 1970 Controlled Substances Act was part of an omnibus reform package designed to rationalize, and in some respects to liberalize, American drug policy. While the legislation provided additional resources for law enforcement and a systematic means for regulating the use of most psychoactive drugs, it also did away with mandatory minimum sentences and provided more support for treatment and research. Over the next three decades, and in response to public alarm about drug abuse, the US Congress continuously amended the law to produce a more punitive system of drug control. The amendments, which gave the Drug Enforcement Administration greater control over scheduling and maintenance and which substantially increased penalties for illicit trafficking, transformed the law into the legal foundation of America's "drug war," as the stricter criminal approach came to be known. By the 1980s, the flexibility and innovative spirit of the original Controlled Substances Act (and that of Nixon-era drug strategy generally) had largely disappeared from American drug policy.

77 FR 41048 - Health Insurance Premium Tax Credit; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-12

... the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and... DEPARTMENT OF THE TREASURY Internal Revenue Service 26 CFR Part 1 [TD 9590] RIN 1545-BJ82 Health Insurance Premium Tax Credit; Correction AGENCY: Internal Revenue Service (IRS), Treasury. ACTION...

29 CFR 794.121 - Exclusion of excise taxes.

Code of Federal Regulations, 2010 CFR

2010-07-01

... From Overtime Pay Requirements Under Section 7(b)(3) of the Act Annual Gross Volume of Sales § 794.121 Exclusion of excise taxes. The computation of the annual gross volume of sales of the enterprise for... excise taxes which are included in the sales price may be excluded in computing the annual gross volume...

Taxation of Advertising Income of Exempt Organizations' Publications

ERIC Educational Resources Information Center

Spevack, Robert M.

1975-01-01

Accounting principles and tax considerations of advertising income are explained in terms of the Tax Reform Act of 1969. The discussion includes aspects of determining expenses, deductions, charge rates, definitions of advertising, subscription income, and nonprofit mailing privileges. (LBH)

Implementation of "New Directions" in Development Assistance: Report to the Committee on International Relations on Implementation of Legislative Reforms in the Foreign Assistance Act of 1973.

ERIC Educational Resources Information Center

Agency for International Development (Dept. of State), Washington, DC.

This report discusses the many policy and procedural issues of the Agency for International Development (AID) in implementing the reforms included in the congressional Foreign Assistance Act of 1973. The act concentrated aid efforts on food and nutrition improvement, population control, health improvement, education, and human resource…

Border Patrol Pay Reform Act of 2013

THOMAS, 113th Congress

Rep. Chaffetz, Jason [R-UT-3

2013-11-13

House - 11/13/2013 Referred to the House Committee on Oversight and Government Reform. (All Actions) Notes: For further action, see S.1691, which became Public Law 113-277 on 12/18/2014. Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

An evaluation of federal order reform.

PubMed

Bailey, K; Tozer, P

2001-04-01

The Federal Agricultural Improvement and Reform Act of 1996 required the Secretary of Agriculture to reform federal milk marketing orders. The Secretary carried out this task and issued a final rule on March 31, 1999, that was eventually approved by dairy farmers in a national referendum. However, a temporary restraining order (TRO) was issued on September 28, 1999, that halted the reform process. The TRO was effectively overturned and the reform process restarted when President Bill Clinton signed the Consolidated Appropriations Act of 2000 on November 29, 1999. The final rule as amended consolidates the number of orders, develops a multiple component pricing system that determines new formulas for class prices, and provides a new system for pricing fluid milk based on county-level price differentials. The impact of these changes is to provide more transparency in pricing and improved market signals to farmers. But the new system is also much more vulnerable to changes in dairy commodity prices. The objective of this report is to provide a comprehensive overview of federal order reform and to analyze the impact of recent changes in class price formulas.

26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 15 2010-04-01 2010-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b) Interest...

26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 15 2011-04-01 2011-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b) Interest...

26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 15 2012-04-01 2012-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b) Interest...

26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 15 2013-04-01 2013-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b) Interest...

26 CFR 31.6402(a)-3 - Refund of Federal unemployment tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 15 2014-04-01 2014-04-01 false Refund of Federal unemployment tax. 31.6402(a... Provisions of Subtitle F, Internal Revenue Code of 1954) § 31.6402(a)-3 Refund of Federal unemployment tax... 3301 of the Federal Unemployment Tax Act or a corresponding provision of prior law, or (b) Interest...

Recent Tax Law Changes.

ERIC Educational Resources Information Center

Lukaszewski, Thomas

1998-01-01

Describes provisions of the Taxpayer Relief Act of 1997 as they influence business and personal taxes. Also explains a recent ruling, the IRS Revenue Procedure 96-31, which will benefit businesses which did not claim all the depreciation expenses they were entitled to over the years. (KB)

26 CFR 13.0-13.3 - [Reserved

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false [Reserved] 13.0-13.3 Section 13.0-13.3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) TEMPORARY INCOME TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1969 §§ 13.0-13.3 [Reserved] ...

26 CFR 26.2651-1 - Generation assignment.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Generation assignment. 26.2651-1 Section 26.2651... TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2651-1 Generation assignment. (a) Special rule for persons with a deceased parent—(1) In general. This paragraph (a...

26 CFR 26.2651-1 - Generation assignment.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Generation assignment. 26.2651-1 Section 26... GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2651-1 Generation assignment. (a) Special rule for persons with a deceased parent—(1) In general. This paragraph (a...

26 CFR 26.2651-1 - Generation assignment.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Generation assignment. 26.2651-1 Section 26.2651... TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2651-1 Generation assignment. (a) Special rule for persons with a deceased parent—(1) In general. This paragraph (a...

26 CFR 26.2651-1 - Generation assignment.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Generation assignment. 26.2651-1 Section 26... GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2651-1 Generation assignment. (a) Special rule for persons with a deceased parent—(1) In general. This paragraph (a...

Changes Affecting Faculty Deductions.

ERIC Educational Resources Information Center

Hoyt, Christopher R.

1987-01-01

The Tax Reform Act of 1986 has brought faculty lower tax rates, but they have lost many tax deductions to which they were accustomed. The impact on higher education, the 80% limitation for meals and entertainment, travel, and the 2% adjusted gross income (AGI) floor for miscellaneous itemized deductions are discussed. (MLW)

26 CFR 26.2642-4 - Redetermination of applicable fraction.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26... allocated to the trust (if any) plus the value of the nontax portion of the trust, and the denominator of the redetermined applicable fraction is the value of the trust principal immediately after the event...

26 CFR 26.2642-4 - Redetermination of applicable fraction.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26... allocated to the trust (if any) plus the value of the nontax portion of the trust, and the denominator of the redetermined applicable fraction is the value of the trust principal immediately after the event...

26 CFR 26.2642-4 - Redetermination of applicable fraction.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26... allocated to the trust (if any) plus the value of the nontax portion of the trust, and the denominator of the redetermined applicable fraction is the value of the trust principal immediately after the event...

26 CFR 26.2642-4 - Redetermination of applicable fraction.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26... allocated to the trust (if any) plus the value of the nontax portion of the trust, and the denominator of the redetermined applicable fraction is the value of the trust principal immediately after the event...

26 CFR 26.2642-4 - Redetermination of applicable fraction.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26... allocated to the trust (if any) plus the value of the nontax portion of the trust, and the denominator of the redetermined applicable fraction is the value of the trust principal immediately after the event...

25 CFR 183.3 - Does the American Indian Trust Fund Management Reform Act of 1994 apply to this part?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 25 Indians 1 2010-04-01 2010-04-01 false Does the American Indian Trust Fund Management Reform Act of 1994 apply to this part? 183.3 Section 183.3 Indians BUREAU OF INDIAN AFFAIRS, DEPARTMENT OF THE INTERIOR LAND AND WATER USE AND DISTRIBUTION OF THE SAN CARLOS APACHE TRIBE DEVELOPMENT TRUST FUND AND SAN CARLOS APACHE TRIBE LEASE FUND...

75 FR 66385 - Protecting Tenants at Foreclosure Act: Guidance on Notification Responsibilities Under the Act...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-28

... of the Dodd-Frank Wall Street Reform and Consumer Protection Act (Pub. L. 111-203, approved July 21...-Frank Wall Street Reform and Consumer Protection Act also defined when ``date of notice of foreclosure... possession of the property. (Failure to foreclose and evict in accordance with this reasonable diligence time...

Security Clearance Oversight and Reform Enhancement Act

THOMAS, 113th Congress

Sen. Tester, Jon [D-MT

2013-07-10

House - 10/11/2013 Referred to the House Committee on Oversight and Government Reform. (All Actions) Notes: For further action, see H.R.2860, which became Public Law 113-80 on 2/12/2014. Tracker: This bill has the status Passed SenateHere are the steps for Status of Legislation:

Evolution of US Health Care Reform.

PubMed

Manchikanti, Laxmaiah; Helm Ii, Standiford; Benyamin, Ramsin M; Hirsch, Joshua A

2017-03-01

Major health policy creation or changes, including governmental and private policies affecting health care delivery are based on health care reform(s). Health care reform has been a global issue over the years and the United States has seen proposals for multiple reforms over the years. A successful, health care proposal in the United States with involvement of the federal government was the short-lived establishment of the first system of national medical care in the South. In the 20th century, the United States was influenced by progressivism leading to the initiation of efforts to achieve universal coverage, supported by a Republican presidential candidate, Theodore Roosevelt. In 1933, Franklin D. Roosevelt, a Democrat, included a publicly funded health care program while drafting provisions to Social Security legislation, which was eliminated from the final legislation. Subsequently, multiple proposals were introduced, starting in 1949 with President Harry S Truman who proposed universal health care; the proposal by Lyndon B. Johnson with Social Security Act in 1965 which created Medicare and Medicaid; proposals by Ted Kennedy and President Richard Nixon that promoted variations of universal health care. presidential candidate Jimmy Carter also proposed universal health care. This was followed by an effort by President Bill Clinton and headed by first lady Hillary Clinton in 1993, but was not enacted into law. Finally, the election of President Barack Obama and control of both houses of Congress by the Democrats led to the passage of the Affordable Care Act (ACA), often referred to as "ObamaCare" was signed into law in March 2010. Since then, the ACA, or Obamacare, has become a centerpiece of political campaigning. The Republicans now control the presidency and both houses of Congress and are attempting to repeal and replace the ACA. Key words: Health care reform, Affordable Care Act (ACA), Obamacare, Medicare, Medicaid, American Health Care Act.

Implementing the Affordable Care Act: state approaches to premium rate reforms in the individual health insurance market.

PubMed

Giovannelli, Justin; Lucia, Kevin W; Corlette, Sabrina

2014-12-01

The Affordable Care Act protects people from being charged more for insurance based on factors like medical history or gender and establishes new limits on how insurers can adjust premiums for age, tobacco use, and geography. This brief examines how states have implemented these federal reforms in their individual health insurance markets. We identify state rating standards for the first year of full implementation of reform and explore critical considerations weighed by policymakers as they determined how to adopt the law's requirements. Most states took the opportunity to customize at least some aspect of their rating standards. Interviews with state regulators reveal that many states pursued implementation strategies intended primarily to minimize market disruption and premium shock and therefore established standards as consistent as possible with existing rules or market practice. Meanwhile, some states used the transition period to strengthen consumer protections, particularly with respect to tobacco rating.

Anatomy of health care reform proposals.

PubMed Central

Soffel, D; Luft, H S

1993-01-01

The current proliferation of proposals for health care reform makes it difficult to sort out the differences among plans and the likely outcome of different approaches to reform. The current health care system has two basic features. The first, enrollment and eligibility functions, includes how people get into the system and gain coverage for health care services. We describe 4 models, ranging from an individual, voluntary approach to a universal, tax-based model. The second, the provision of health care, includes how physician services are organized, how they are paid for, what mechanisms are in place for quality assurance, and the degree of organization and oversight of the health care system. We describe 7 models of the organization component, including the current fee-for-service system with no national health budget, managed care, salaried providers under a budget, and managed competition with and without a national health budget. These 2 components provide the building blocks for health care plans, presented as a matrix. We also evaluate several reform proposals by how they combine these 2 elements. PMID:8273344

School Finance under the Internal Revenue Code of 1986.

ERIC Educational Resources Information Center

Smith, Carla J.; Kraft, John L.

One paper, one published article and one transcript of testimony that discuss school finance under the Internal Revenue Code of 1986 are presented. "Select Topics of the Tax Reform Act of 1986 for the Issuers of Tax-Exempt Governmental Obligations," by Carla J. Smith, presents three selected topics that address the issuers of tax-exempt…

Reauthorization of the Child Abuse Prevention and Treatment and Adoption Reform Act. Hearings before the Subcommittee on Select Education of the Committee on Education and Labor, House of Representatives, 97th Congress, First Session on H.R. 2318 to Reauthorize the Child Abuse Prevention and Treatment and Adoption Reform Act (Washington, DC, March 9 and 12, 1981).

ERIC Educational Resources Information Center

Congress of the U.S., Washington, DC. House Committee on Education and Labor.

The document contains the transcript of the congressional hearings on H.R. 2318 to extend authorizations of appropriations for programs established in the Child Abuse Prevention and Treatment Act and the Child Abuse Prevention and Treatment and Adoption Reform Act of 1978. Among the individuals presenting statements are the following: A. Cohn on…

The Future of Foundations

ERIC Educational Resources Information Center

Kramer, Lawrence

1974-01-01

On account of the Tax Reform Act of 1969 (taxing income of a foundation) foundations have developed more rationale grant-making philosophies, longer term grants, more evaluation of grantees, and greater responsibility on the part of the foundations for grantee survival. (Author/PG)

Education Reform Legislation in the UK: A Summary. Mendip Paper.

ERIC Educational Resources Information Center

Graystone, J. A.

This paper summarizes the major pieces of education legislation passed in 1988 and 1989 in England, Wales, Northern Ireland, and Scotland. The Education Reform Act 1988, the Education Reform (Northern Ireland) Order 1989, and the Self-Governing Schools Etc. (Scotland) Act 1989 will all transform education in the 1990s. In all countries, the prime…

Modern money theory and ecological tax reform: A functional finance approach to energy conservation

NASA Astrophysics Data System (ADS)

McConnell, Scott L. B.

This dissertation contributes to heterodox economics by developing a theoretical and policy-relevant link that will promote the conservation of energy while driving the value of the domestic currency. The analysis relies upon the theoretical foundation of modern money theory and functional finance, which states that "taxes-drive-money" where the value of a sovereign nation's currency is imputed through the acceptance by the sovereign nation of the currency in payment of taxation. This theoretical perspective lends itself to various public policy prescriptions, such as government employment policies or the employer of last resort (ELR), which has been discussed at length elsewhere (Wray 1998; Tcherneva 2007, Forstater 2003). This research contributes to this overall program by arguing that the basis for taxation under modern money theory allows public policy makers various alternatives regarding the make-up of the tax system in place. In particular, following functional finance, taxes do not have the sole purpose of paying for government spending, but rather drive the value of the currency and may be designed to perform other functions as well, such as penalizing socially undesirable behavior. The focus in this dissertation is on the amelioration of pollution and increasing energy conservation. The research question for this dissertation is this: what federally implemented tax would best serve the multiple criteria of 1) driving the value of the currency, 2) promoting energy conservation and 3) ameliorating income and wealth disparities inherent in a monetary production economy? This dissertation provides a suggestion for such a tax that would be part of a much larger overall policy program based upon the tenets of modern money theory and functional finance. Additionally, this research seeks to provide an important theoretical contribution to the emerging Post Keynesian and ecological economics dialog.

Where dentistry stands in light of health care reform.

PubMed

Collignon, B H

1994-01-01

The hot topic from Capitol Hill in Washington to Capitol Hill in Jefferson City is health care reform. President Clinton started the ball rolling during the campaign in 1992 by including health care reform in his platform. He continued the effort after his election by appointing his wife, Hillary, to chair a task force to present an outline for federal legislation. Since the package was presented to Congress, there has been much discussion, lobbying, and rumoring about the implications of health care reform and what it could mean to all of us as dentists. On the home front, Governor Carnahan has introduced legislation in Missouri to reform the health care system. This effort is known as the Missouri Health Assurance Plan (H.B. 1622). Missouri Dental Association members are vitally concerned about the impact of health care reform on their practice, their taxes, their relationship with their patients and employees, and on their ability to seek out health care services since each member is also a consumer of health care. This article represents answers to some of the questions being asked by MDA members in order that they might be more aware of the activities by the MDA, the ADA, and other levels of organized dentistry relating to health care reform.

The politics of paying for health reform: zombies, payroll taxes, and the holy grail.

PubMed

Oberlander, Jonathan

2008-01-01

This paper analyzes the politics of paying for health care reform. It surveys the political strengths and weaknesses of major options to fund universal coverage and explores obstacles to changing how the United States finances health care. Finding a politically viable means to finance universal coverage remains a central barrier to enacting health reform.

Critical Literacy, Educational Investment, and the Blueprint for Reform: An Analysis of the Reauthorization of the Elementary and Secondary Education Act

ERIC Educational Resources Information Center

Morrell, Ernest

2010-01-01

This article analyzes, "A Blueprint for Reform: The Reauthorization of the Elementary and Secondary Education Act," a recently released report from the U.S. Department of Education. It begins with an analysis of the strengths of the report. The Blueprint argues for increased college access and more federal attention to public education.…

The aftermath of health sector reform in the Republic of Georgia: effects on people's health.

PubMed

Collins, Téa

2003-04-01

After the collapse of the Former Soviet Union a health reform process was undertaken in Georgia beginning in 1994. This process was intended to encompass all aspects of the health-care sector and to transform the Soviet-style health system into one that was directed towards quality of care, improved access, efficiency, and a strengthened focus on Primary Health Care (PHC). Health sector reform fundamentally changed the ways health care is financed in Georgia. There has been a transition to program-based financing, and payroll-tax-based social insurance schemes have been introduced. Despite these measures, the performance of the health system is still disappointing. All health programs are severely under-funded, and when the majority of the population is unemployed or self-employed, collection of taxes seems impossible. Overall, Georgian consumers are uninformed about the basic principles of health reforms and their entitlements and therefore do not support them. The analysis introduced in this paper of the current situation in Georgia establishes that the rush to insurance-based medicine was more a rush from the previous system than a well-thought-out policy direction. After 70 years of a Soviet rule, the country had no institutional capacity to provide insurance-based health care. To achieve universal coverage, or at least ensure that the majority of the population has access to basic health services, government intervention is essential. In addition, educating the public on reforms would allow the reform initiators to fundamentally change the nature of the reform process from a "top-down" centralized process to one that is demand-driven and collaborative.

National health insurance reform in South Africa: estimating the implications for demand for private health insurance.

PubMed

Okorafor, Okore Apia

2012-05-01

A recent health reform proposal in South Africa proposes universal access to a comprehensive package of healthcare services in the public sector, through the implementation of a national health insurance (NHI) scheme. Implementation of the scheme is likely to involve the introduction of a payroll tax. It is implied that the introduction of the payroll tax will significantly reduce the size of the private health insurance market. The objective of this study was to estimate the impact of an NHI payroll tax on the demand for private health insurance in South Africa, and to explore the broader implications for health policy. The study applies probit regression analysis on household survey data to estimate the change in demand for private health insurance as a result of income shocks arising from the proposed NHI. The introduction of payroll taxes for the proposed NHI was estimated to result in a reduction to private health insurance membership of 0.73%. This suggests inelasticity in the demand for private health insurance. In the literature on the subject, this inelasticity is usually due to quality differences between alternatives. In the South African context, there may be other factors at play. An NHI tax may have a very small impact on the demand for private health insurance. Although additional financial resources will be raised through a payroll tax under the proposed NHI reform, systemic problems within the South African health system can adversely affect the ability of the NHI to translate additional finances into better quality healthcare. If these systemic challenges are not adequately addressed, the introduction of a payroll tax could introduce inefficiencies within the South African health system.

Digital Goods and Services Tax Fairness Act of 2013

THOMAS, 113th Congress

Rep. Smith, Lamar [R-TX-21

2013-12-12

House - 01/27/2014 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

26 CFR 26.2611-1 - Generation-skipping transfer defined.

Code of Federal Regulations, 2010 CFR

2010-04-01

... AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2611... either a direct skip, a taxable distribution, or a taxable termination. See § 26.2612-1 for the definition of these terms. The determination as to whether an event is a GST is made by reference to the most...

26 CFR 26.2642-3 - Special rule for charitable lead annuity trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Special rule for charitable lead annuity trusts. 26.2642-3 Section 26.2642-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) ESTATE AND GIFT TAXES GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2642-3 Special rule for...

Will the European Union's new tobacco tax legislation lead to reductions in smoking prevalence? Evidence from a quasi-experiment in Spain.

PubMed

López-Nicolás, Angel; Badillo-Amador, Lourdes; Cobacho-Tornel, M Belén

2013-12-01

The European Union (EU) requires member states to apply minimum taxes on manufactured cigarettes. One such tax has operated in Spain since 2006. This study evaluates the impact of this reform of the tax regime on manufactured cigarette prices and on smoking prevalence, drawing implications for European tobacco tax policy. Quasi-experimental design with treatment and control territories. We analyzed series for prices before and after the reform and used cross-sectional health surveys to implement differences-in-differences estimators for smoking prevalence. Under the minimum tax regime, prices increased three times faster in the treatment territory. However, the new regime did not affect smoking prevalence among males, either shortly after its enactment or 3 years hence. For women, we find no significant effects on prevalence in the short run, and point estimates ranging between -3.36% and -4.3% 3 years hence, although only one of these is statistically significant. The new tax regime affected cigarette prices in the intended direction. However, we find only weak evidence for a reduction in prevalence among women. The availability of cheap, fine-cut tobacco appears to be the most likely cause for the poor results in terms of smoking prevalence. EU member states that have introduced a minimum tax on manufactured cigarettes might achieve little in terms of reductions in smoking prevalence if they allow a tax gap between fine-cut tobacco and manufactured cigarettes. In this sense, it is unfortunate that EU legislation consecrates a differential treatment for the two products.

The Affordable Care Act and Health Insurance Exchanges: Advocacy Efforts for Children's Oral Health.

PubMed

Orynich, C Ashley; Casamassimo, Paul S; Seale, N Sue; Litch, C Scott; Reggiardo, Paul

2015-01-01

To evaluate legislative differences in defining the Affordable Care Act's (ACA) pediatric dental benefit and the role of pediatric advocates across states with different health insurance Exchanges. Data were collected through public record investigation and confidential health policy expert interviews conducted at the state and federal level. Oral health policy change by the pediatric dental profession requires advocating for the mandatory purchase of coverage through the Exchange, tax subsidy contribution toward pediatric dental benefits, and consistent regulatory insurance standards for financial solvency, network adequacy and provider reimbursement. The pediatric dental profession is uniquely positioned to lead change in oral health policy amidst health care reform through strengthening state-level formalized networks with organized dentistry and commercial insurance carriers.

26 CFR 2.1-24 - Extent of tax liability.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-24 Extent of tax liability. (a) Declared value excess-profits tax... deposits in the construction reserve fund of amounts derived from sources other than those specified in... of section 511(c) of the Act. (c) Time for filing claim subsequent to election under section 511(c)(2...

26 CFR 2.1-24 - Extent of tax liability.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-24 Extent of tax liability. (a) Declared value excess-profits tax... deposits in the construction reserve fund of amounts derived from sources other than those specified in... of section 511(c) of the Act. (c) Time for filing claim subsequent to election under section 511(c)(2...

26 CFR 2.1-24 - Extent of tax liability.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-24 Extent of tax liability. (a) Declared value excess-profits tax... deposits in the construction reserve fund of amounts derived from sources other than those specified in... of section 511(c) of the Act. (c) Time for filing claim subsequent to election under section 511(c)(2...

26 CFR 2.1-24 - Extent of tax liability.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-24 Extent of tax liability. (a) Declared value excess-profits tax... deposits in the construction reserve fund of amounts derived from sources other than those specified in... of section 511(c) of the Act. (c) Time for filing claim subsequent to election under section 511(c)(2...

26 CFR 2.1-24 - Extent of tax liability.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) MARITIME CONSTRUCTION RESERVE FUND § 2.1-24 Extent of tax liability. (a) Declared value excess-profits tax... deposits in the construction reserve fund of amounts derived from sources other than those specified in... of section 511(c) of the Act. (c) Time for filing claim subsequent to election under section 511(c)(2...

Health insurance tax credits, the earned income tax credit, and health insurance coverage of single mothers.

PubMed

Cebi, Merve; Woodbury, Stephen A

2014-05-01

The Omnibus Budget Reconciliation Act of 1990 enacted a refundable tax credit for low-income working families who purchased health insurance coverage for their children. This health insurance tax credit (HITC) existed during tax years 1991, 1992, and 1993, and was then rescinded. A difference-in-differences estimator applied to Current Population Survey data suggests that adoption of the HITC, along with accompanying increases in the Earned Income Tax Credit (EITC), was associated with a relative increase of about 4.7 percentage points in the private health insurance coverage of working single mothers with high school or less education. Also, a difference-in-difference-in-differences estimator, which attempts to net out the possible influence of the EITC increases but which requires strong assumptions, suggests that the HITC was responsible for about three-quarters (3.6 percentage points) of the total increase. The latter estimate implies a price elasticity of health insurance take-up of -0.42. Copyright © 2013 John Wiley & Sons, Ltd.

26 CFR 1.9002-4 - Election to pay net increase in tax in installments.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES General Actuarial Valuations § 1.9002-4 Election to pay net increase in tax in installments. (a) Election. If an election is made under section 4(a) of the Act and if... 26 Internal Revenue 13 2010-04-01 2010-04-01 false Election to pay net increase in tax in...

Toothless Reform?

ERIC Educational Resources Information Center

Smarick, Andy

2010-01-01

To many education reformers, the passage of the federal government's massive stimulus plan, the American Recovery and Reinvestment Act (ARRA), appeared to be a final bright star falling into alignment. The ARRA seemed to complete the constellation: an astounding $100 billion of new federal funds--nearly twice the annual budget of the U.S.…

Congressman Mike Oxley talks about Superfund reform

DOE Office of Scientific and Technical Information (OSTI.GOV)

Reimer, C.

1995-10-01

The Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA) is currently undergoing an extensive review in both the US House of Representatives and Senate. Congress is under some time pressure in its work, as the program`s taxing authority expires at the end of this year. During the last Congress, a coalition of environmentalists, industry members, and others supported reform legislation. However, the 103rd Congress and the coalition`s efforts ultimately failed for various reasons, including Congressional opposition at that time to including a broad risk assessment measure with the Superfund bill. With the November 1994 election, a Republic majority took overmore » both the House and the Senate, and with it came changes; among the changes were new congressional Committee chairmen. National Ground Water Association staff recently spoke with Congressman Michael G. Oxley (R-OH), the new chairman of the House Commerce, Trade, and Hazardous Materials Subcommittee. This House Subcommittee is responsible for Superfund reauthorization issues. Congressman Oxley will play a key role in any Superfund legislation that is drafted and may eventually pass in the 104th Congress.« less

26 CFR 302.1-3 - Protection of internal revenue prior to tax determination.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) PROCEDURE AND ADMINISTRATION TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955 § 302.1-3 Protection of internal revenue prior to tax determination. (a) Suits and claims... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Protection of internal revenue prior to tax...

Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion

PubMed Central

Kirchler, Erich; Wahl, Ingrid

2010-01-01

Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance. PMID:20502612

Tax Compliance Inventory: TAX-I Voluntary tax compliance, enforced tax compliance, tax avoidance, and tax evasion.

PubMed

Kirchler, Erich; Wahl, Ingrid

2010-06-01

Surveys on tax compliance and non-compliance often rely on ad hoc formulated items which lack standardization and empirical validation. We present an inventory to assess tax compliance and distinguish between different forms of compliance and non-compliance: voluntary versus enforced compliance, tax avoidance, and tax evasion. First, items to measure voluntary and enforced compliance, avoidance, and evasion were drawn up (collected from past research and newly developed), and tested empirically with the aim of producing four validated scales with a clear factorial structure. Second, findings from the first analyses were replicated and extended to validation on the basis of motivational postures. A standardized inventory is provided which can be used in surveys in order to collect data which are comparable across research focusing on self-reports. The inventory can be used in either of two ways: either in its entirety, or by applying the single scales independently, allowing an economical and fast assessment of different facets of tax compliance.

20 CFR 670.630 - Are student allowances subject to Federal Payroll Taxes?

Code of Federal Regulations, 2011 CFR

2011-04-01

..., DEPARTMENT OF LABOR THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Student Support § 670.630 Are... Federal payroll tax withholding and social security taxes. Job Corps students are considered to be Federal...

20 CFR 670.630 - Are student allowances subject to Federal Payroll Taxes?

Code of Federal Regulations, 2010 CFR

2010-04-01

..., DEPARTMENT OF LABOR THE JOB CORPS UNDER TITLE I OF THE WORKFORCE INVESTMENT ACT Student Support § 670.630 Are... Federal payroll tax withholding and social security taxes. Job Corps students are considered to be Federal...

78 FR 71039 - Publication of the Tier 2 Tax Rates

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-27

...Publication of the tier 2 tax rates for calendar year 2014 as required by section 3241(d) of the Internal Revenue Code (26 U.S.C. section 3241). Tier 2 taxes on railroad employees, employers, and employee representatives are one source of funding for benefits under the Railroad Retirement Act.

The Mid-1990s Earned Income Tax Credit Expansion: EITC and Welfare Caseloads

ERIC Educational Resources Information Center

Lim, Younghee

2008-01-01

Research and policy scholars have suggested that recent welfare caseload reductions have coincided with welfare reform efforts; however, few studies have incorporated the impacts of the Earned Income Tax Credit (EITC) expansions in the 1990s. Using annual state-level administrative data, the author estimated the effects of the fully phased-in…

The Role of the Community College in Welfare Reform since Passage of the Welfare Reform Act of 1996.

ERIC Educational Resources Information Center

Delmonico, Matt

The paper addresses the impact of welfare reform on the community college and discusses how community colleges are responding to this important social and economic issue. One of the main tenants of the 1996 Welfare Reform Bill is to shift the responsibility for welfare to the states, requiring that half of all able-bodied recipients find work by…

Which moral hazard? Health care reform under the Affordable Care Act of 2010.

PubMed

Mendoza, Roger Lee

2016-06-20

Purpose - Moral hazard is a concept that is central to risk and insurance management. It refers to change in economic behavior when individuals are protected or insured against certain risks and losses whose costs are borne by another party. It asserts that the presence of an insurance contract increases the probability of a claim and the size of a claim. Through the US Affordable Care Act (ACA) of 2010, this study seeks to examine the validity and relevance of moral hazard in health care reform and determine how welfare losses or inefficiencies could be mitigated. Design/methodology/approach - This study is divided into three sections. The first contrasts conventional moral hazard from an emerging or alternative theory. The second analyzes moral hazard in terms of the evolution, organization, management, and marketing of health insurance in the USA. The third explains why and how salient reform measures under the ACA might induce health care consumption and production in ways that could either promote or restrict personal health and safety as well as social welfare maximization. Findings - Insurance generally induces health care (over) consumption. However, not every additional consumption, with or without adverse selection, can be considered wasteful or risky, even if it might cost insurers more in the short run. Moral hazard can generate welfare and equity gains. These gains might vary depending on which ACA provisions, insured population, covered illnesses, treatments, and services, as well as health outcomes are taken into account, and because of the relative ambiguities surrounding definitions of "health." Actuarial risk models can nonetheless benefit from incorporating welfare and equity gains into their basic assumptions and estimations. Originality/value - This is the first study which examines the ACA in the context of the new or alternative theory of moral hazard. It suggests that containing inefficient moral hazard, and encouraging its desirable

Consumption, Retirement and Social Security: Evaluating the Efficiency of Reform that Encourages Longer Careers*

PubMed Central

Laitner, John; Silverman, Dan

2012-01-01

This paper proposes and analyzes a Social Security reform in which individuals no longer face the OASI payroll tax after, say, age 54 or a career of 34 years, and their subsequent earnings have no bearing on their benefits. We first estimate parameters of a life–cycle model. Our specification includes non-separable preferences and possible disability. It predicts a consumption–expenditure change at retirement. We use the magnitude of the expenditure change, together with households’ retirement–age decisions, to identify key structural parameters. The estimated magnitude of the change in consumption–expenditure depends importantly on the treatment of consumption by adult children of the household. Simulations indicate that the reform could increase retirement ages one year or more, equivalent variations could average more than $4,000 per household, and income tax revenues per household could increase by more than $14,000. PMID:23729902

Adjusting export tax rebates to reduce the environmental impacts of trade: Lessons from China.

PubMed

Song, Peng; Mao, Xianqiang; Corsetti, Gabriel

2015-09-15

Export tax rebates are an important policy instrument for stimulating exports, which many developing countries make use of. However, excessive export tax rebates and inappropriate structural arrangements can lead to over-production in highly polluting industries and cause the environment to deteriorate. This paper, taking China as the study case, tests and verifies the statistical significance of the causal relationship between export tax rebates and pollution emissions. With a computable general equilibrium modeling, the current study further analyzes the effectiveness of export tax rebate adjustments aimed at alleviating environmental pressure for different time periods. It is found that before 2003, export tax rebates primarily promoted exports and boosted foreign exchange reserves, and highly polluting sectors enjoyed above-average export tax rebates, which led to increased pollution emissions. Between 2003 and 2010, the export tax rebate system was reformed to reduce support for the highly polluting export sectors, which led to decreases in emissions. Canceling export tax rebates for highly polluting sectors is shown to be the most favorable policy choice for improving the environmental performance of China's international trade. This study can serve as reference for other developing countries which similarly rely on export tax rebates, so that they can adjust their policies so as to combine economic growth with pollution control. Copyright © 2015 Elsevier Ltd. All rights reserved.

Corporate health benefits and the indexing of the personal income tax.

PubMed

Morrisey, M A

1983-01-01

This note focuses on the role of the personal income tax in reducing the effective price of health care benefits. Tax-bracket creep is shown to provide a cushion that absorbs relatively large increases in health benefit costs, thus reducing the impetus for employer initiatives to control health care costs. It is hypothesized that the Economic Recovery Tax Act of 1981, with its provision for the indexing of tax brackets, will increase employer concern, and may therefore spur the development of effective employer initiatives to reduce the costs of health benefits.

Defining the road ahead: thinking strategically in the new era of health care reform.

PubMed

Pudlowski, Edward M

2011-01-01

Understanding the implications of the new health care reform legislation, including those provisions that do not take effect for several years, will be critical in developing a successful strategic plan under the new environment of health care reform and avoiding unintended consequences of decisions made without the benefit of long-term thinking. Although this article is not a comprehensive assessment of the challenges and opportunities that exist under health care reform, nor a layout of all of the issues, it looks at some of the key areas in order to demonstrate why employers need to identify critical pathways and the associated risks and benefits of each decision. Key health care reform areas include insurance market reforms, grandfather rules, provisions that have the potential to influence the underlying cost of health care, the individual mandate, the employer mandate (including the free-choice voucher program) and the excise tax on high-cost plans.

DOE examines taxing issue in new report

DOE Office of Scientific and Technical Information (OSTI.GOV)

Kaplan, D.

1994-01-13

Contrary to conventional wisdom, the federal tax code generally serves as an incentive for renewable energy production, not a barrier, the Department of Energy concluded in a report released Monday. Largely because depreciation schedules are shorter for renewable projects than for conventional plants - about five years compared to 20 - federal taxes and credits are a boon for the renewable projects of both investor-owned utilities (IOUs) and non-utility generators (NUGs). But a renewable energy leader dubbed the report [open quotes]idiotic[close quotes] for not examining the full fuel cycle. Such an examination would show that federal policy actually favored fossilmore » fuels over renewables. Nonetheless, in what it termed a [open quotes]surprising[close quotes] finding, DOE said only federal income taxes on hydro and waste biomass IOU projects acted as barriers to renewable energy development. All seven renewables examines in the report benefitted from federal tax treatment of NUGs. However, when all local, state and federal taxes were included for IOUs, the report said five of the seven renewables faced barriers greater than conventional technologies. For NUGs though, renewables still have an advantage when all taxes are considered.« less

Educational Reform and Curriculum Implementation in England: An Historical Perspective.

ERIC Educational Resources Information Center

Aldrich, Richard

This paper provides a historical perspective on the implementation of educational reform by the Thatcher government in England. Since 1979, and particularly since the Education Reform Act of 1988, the state educational system in England has undergone massive reform in the form of a national curriculum, increased school-based management, and the…

Superfund Reform 1995. Principles for a new Superfund program

DOE Office of Scientific and Technical Information (OSTI.GOV)

Bresnick, W.

1995-11-01

Superfund Reform `95 is a broad coalition of small and large businesses and local governments. Superfund Reform `95 believes now is the time for a new law to be drafted based on the principles and programmatic elements described below. Superfund Reform `95 believes that the program they are proposing will generate efficiencies and cost savings that will permit it to be implemented without the need to increase the total amount of taxes currently being levied to support the Superfund. The current federal Superfund program is badly broken and in need of major restructuring. The existing Superfund program must be replacedmore » by a new program in which the benefits justify its cost and which is equitable, cost-effective, and limited in size and scope so that it is targeted to address real, current, and significant risks to human health and environment posed by the past disposal of hazardous substances. The size of the federal National Priorities List (NPL) should be capped so that the remedial response program is phased out over time. Retroactive liability should be repealed and the remedy selection process significantly reformed. States should be given the opportunity to be delegated implementation of the reformed federal Superfund program at NPL sites as well as provided with incentives to implement their own similarly reformed programs in a fair and cost-effective manner.« less

26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien...

26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien...

26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien individual...

26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Withholding by a China Trade Act corporation. 1...) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends paid by a China Trade Act corporation to a nonresident alien...

18 CFR 367.1900 - Account 190, Accumulated deferred income taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 190, Accumulated deferred income taxes. 367.1900 Section 367.1900 Conservation of Power and Water Resources FEDERAL... ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE...

26 CFR 53.4941(b)-1 - Imposition of additional taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... amount involved and shall be paid by any disqualified person (other than a foundation manager action only in the capacity of a foundation manager) who participated in the act of self-dealing. (b) Tax on foundation manager. Section 4941(b)(2) of the Code imposes an excise tax to be paid by a foundation manager...

It Won't Be Easy, but You Must Learn the Arcane New Rules of Arbitrage.

ERIC Educational Resources Information Center

Anderson, David; Brennan, William

1988-01-01

With passage of the Tax Reform Act of 1986, school systems became liable to the federal government for any profits earned on tax-exempt bonds. Understanding the requirements is essential for any board facing significant capital financing. Outlines requirements, exceptions to the rule, penalties, costs, and debt planning. (MLF)

Farmworkers in Rural America, 1971-1972: Part 5B, Appendix. Hearings Before the Subcommittee on Migratory Labor of the Committee on Labor and Public Welfare, United States Senate, 92d Congress, 1st and 2d Sessions.

ERIC Educational Resources Information Center

Congress of the U.S., Washington, DC. Senate Committee on Labor and Public Welfare.

This appendix consists of articles and publications included in the subcommittee's hearings on farmworkers in rural America. Among these are: (1) excerpts from "The People Left Behind"; (2) "A Bountiful Tax Harvest" (reprint from the "Texas Law Review", December 1969); (3) "Farm Losses Under the Tax Reform Act of…

What social workers need to know about the earned income tax credit.

PubMed

Beverly, Sondra G

2002-07-01

Over the past decade, the federal earned income tax credit (EITC) has become the largest antipoverty program in the United States. For the 2002 tax year, working families with children can receive as much as $4,140 in EITC benefits. Although families may arrange to receive benefits throughout the year (through their paychecks), most receive a lump sum after filing federal income taxes. Research suggests that many families use the credit to purchase big-ticket items, to move, to pay for educational expenses, or to set aside savings. Thus, the credit may promote long-term household development as well as help families with basic expenses. Research also suggests that EITC encourages work among single-parent families, an outcome that is consistent with one goal of welfare reform. Social workers can be involved in outreach efforts that help low-income workers claim EITC benefits and inform them about advance-payment options. Social workers can also support efforts to increase EITC benefits for larger families and link tax refunds to saving programs.

26 CFR 53.4941(d)-2 - Specific acts of self-dealing.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Specific acts of self-dealing. 53.4941(d)-2...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Self-Dealing § 53.4941(d)-2 Specific acts of self-dealing. Except as provided in § 53.4941(d)-3 or § 53.4941(d)-4: (a) Sale or exchange...

26 CFR 53.4941(d)-2 - Specific acts of self-dealing.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 17 2012-04-01 2012-04-01 false Specific acts of self-dealing. 53.4941(d)-2...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Self-Dealing § 53.4941(d)-2 Specific acts of self-dealing. Except as provided in § 53.4941(d)-3 or § 53.4941(d)-4: (a) Sale or exchange...

26 CFR 53.4941(d)-2 - Specific acts of self-dealing.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 17 2013-04-01 2013-04-01 false Specific acts of self-dealing. 53.4941(d)-2...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Self-Dealing § 53.4941(d)-2 Specific acts of self-dealing. Except as provided in § 53.4941(d)-3 or § 53.4941(d)-4: (a) Sale or exchange...

26 CFR 53.4941(d)-2 - Specific acts of self-dealing.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 17 2011-04-01 2011-04-01 false Specific acts of self-dealing. 53.4941(d)-2...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Self-Dealing § 53.4941(d)-2 Specific acts of self-dealing. Except as provided in § 53.4941(d)-3 or § 53.4941(d)-4: (a) Sale or exchange...

26 CFR 53.4941(d)-2 - Specific acts of self-dealing.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 17 2014-04-01 2014-04-01 false Specific acts of self-dealing. 53.4941(d)-2...) MISCELLANEOUS EXCISE TAXES (CONTINUED) FOUNDATION AND SIMILAR EXCISE TAXES Taxes on Self-Dealing § 53.4941(d)-2 Specific acts of self-dealing. Except as provided in § 53.4941(d)-3 or § 53.4941(d)-4: (a) Sale or exchange...

Tort reform: an issue for nurse practitioners.

PubMed

Klutz, Diane L

2004-02-01

To inform nurse practitioners (NPs) about the issues related to tort reform and its relationship to malpractice insurance costs. Current journals, newspapers, professional newsletters, and Internet sites. NPs are paying more for their malpractice premiums, and many are losing their places of employment as clinics close due to the increased cost of premiums. One method proposed for curbing the flow of monies spent on premiums and litigation is tort law reform. California serves as an example; its Medical Injury Compensation Reform Act (MICRA) tort reform law was passed 25 years ago, and it has maintained stable malpractice premiums. Other states have proposed similar laws, but some have not had similar success. To curb litigation costs, not only should tort laws be reformed, but NPs and physicians should keep abreast of current practice standards in order to provide quality medical care. Like physicians, NPs are affected directly by tort laws. These laws hold NPs accountable at the same level as physicians. In addition, many states limit NPs' practice to delegation of authority by a physician. Liability is therefore transferred from the NP to the physician and vice versa in cases of injury or wrongful act. In addition, many NPs are finding it increasingly difficult to locate insurers who will write policies for medical liability.

Health Reforms as Examples of Multilevel Interventions in Cancer Care

PubMed Central

Fennell, Mary L.; Devers, Kelly J.

2012-01-01

To increase access and improve system quality and efficiency, President Obama signed the Patient Protection and Affordable Care Act with sweeping changes to the nation’s health-care system. Although not intended to be specific to cancer, the act's implementation will profoundly impact cancer care. Its components will influence multiple levels of the health-care environment including states, communities, health-care organizations, and individuals seeking care. To illustrate these influences, two reforms are considered: 1) accountable care organizations and 2) insurance-based reforms to gather evidence about effectiveness. We discuss these reforms using three facets of multilevel interventions: 1) their intended and unintended consequences, 2) the importance of timing, and 3) their implications for cancer. The success of complex health reforms requires understanding the scientific basis and evidence for carrying out such multilevel interventions. Conversely and equally important, successful implementation of multilevel interventions depends on understanding the political setting and goals of health-care reform. PMID:22623600

Health reforms as examples of multilevel interventions in cancer care.

PubMed

Flood, Ann B; Fennell, Mary L; Devers, Kelly J

2012-05-01

To increase access and improve system quality and efficiency, President Obama signed the Patient Protection and Affordable Care Act with sweeping changes to the nation's health-care system. Although not intended to be specific to cancer, the act's implementation will profoundly impact cancer care. Its components will influence multiple levels of the health-care environment including states, communities, health-care organizations, and individuals seeking care. To illustrate these influences, two reforms are considered: 1) accountable care organizations and 2) insurance-based reforms to gather evidence about effectiveness. We discuss these reforms using three facets of multilevel interventions: 1) their intended and unintended consequences, 2) the importance of timing, and 3) their implications for cancer. The success of complex health reforms requires understanding the scientific basis and evidence for carrying out such multilevel interventions. Conversely and equally important, successful implementation of multilevel interventions depends on understanding the political setting and goals of health-care reform.

Credible Immigration Policy Reform: A Response to Briggs

ERIC Educational Resources Information Center

Orrenius, Pia M.; Zavodny, Madeline

2012-01-01

The authors agree with Vernon M. Briggs, Jr., that U.S. immigration policy has had unexpected consequences. The 1965 immigration reforms led to unanticipated chain migration from developing countries whereas the 1986 Immigration Reform and Control Act failed to slow unauthorized immigration. The result is a large foreign-born population with…

18 CFR 367.2410 - Account 241, Tax collections payable.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 241, Tax collections payable. 367.2410 Section 367.2410 Conservation of Power and Water Resources FEDERAL ENERGY..., FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED SERVICE COMPANIES SUBJECT...

Child Welfare Act and Child Custody and Right of Access Act. Finland.

ERIC Educational Resources Information Center

Utriainen, Sirpa, Ed.

The two major articles of child welfare legislation in Finland are the Child Welfare Act of 1983 and the Child Custody and Right of Access Act of 1983. These new acts are part of a reform of social legislation and services providing increased flexibility and effectiveness in protecting Finnish children's health and happiness. The Acts attach…

26 CFR 26.2612-1 - Definitions.

Code of Federal Regulations, 2013 CFR

2013-04-01

... GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2612-1 Definitions. (a... person. Only one direct skip occurs when a single transfer of property skips two or more generations. See... termination is a taxable termination with respect to the distributed property. (3) Simultaneous terminations...

26 CFR 26.2612-1 - Definitions.

Code of Federal Regulations, 2014 CFR

2014-04-01

... GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2612-1 Definitions. (a... person. Only one direct skip occurs when a single transfer of property skips two or more generations. See... termination is a taxable termination with respect to the distributed property. (3) Simultaneous terminations...

The Annuity Option.

ERIC Educational Resources Information Center

Demsey, Brian R.

1991-01-01

For school executives, annuities have become the preferred retirement vehicle, because other private-sector investments (some deferred compensation and profit-sharing plans) are closed to public employees. This article explains Internal Revenue Code sections 403 (b) and 457 and 1986 Tax Reform Act provisions related to tax-sheltered annuity plans.…

26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 10 2014-04-01 2013-04-01 true Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income otherwise...

26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 10 2013-04-01 2013-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income otherwise...

26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 10 2011-04-01 2011-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income otherwise...

Check the right box. Credits or deductions? The three main presidential candidates take varying stances on adjusting tax code regarding insurance.

PubMed

Blesch, Gregg

2008-04-14

The battle over health reform has a taxing angle, and the debate involves whether tax credits or deductions would work better in relation to health insurance. Some type of credit seems to be favored by the three major candidates. One major facet is how it affects employer-based plans. "It's the third-largest health program in the country, and no one knows about it," says Jonathan Gruber, left, of MIT.

End Discriminatory State Taxes for Automobile Renters Act of 2013

THOMAS, 113th Congress

Rep. Cohen, Steve [D-TN-9

2013-06-27

House - 09/13/2013 Referred to the Subcommittee on Regulatory Reform, Commercial And Antitrust Law. (All Actions) Tracker: This bill has the status IntroducedHere are the steps for Status of Legislation:

Homosexual Cohabitees Act, 18 June 1987.

PubMed

1989-01-01

The purpose of this Act is to place homosexual cohabitees in the same legal position as heterosexual cohabitees. It provides that if 2 persons are living together in a homosexual relationship, the following legal provisions relating to cohabitation shall apply to them: 1) the Cohabitees (Joint Homes) Act (1987:232), 2) the Inheritance Code, 3) the Real Property Code, 4) Chapter 10, section 9, of the Code of Judicial Procedure, 5) Chapter 4, section 19, 1st paragraph, of the Code of Execution, 6) section 19, 1st paragraph, section 35, subsection 4, and point 2a, 7th paragraph, of the regulations relating to Section 36 of the Municipal Tax Act (1928:370), 7) the Inheritance and Gift Taxes Act (1941:416), 8) Section 6 of the Court Procedures (Miscellaneous Business) Act (1946:807), 9) the Tenant Owner Act (1971:479), 10) section 10 of the Legal Aid Act (1972:429), and 11) the Notice to Unknown Creditors Act (1981:131).

26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 10 2010-04-01 2010-04-01 false Special deduction for China Trade Act... (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations. In addition to the deductions from taxable income otherwise allowed such a...

Medicaid program; health care-related taxes.

PubMed

2008-02-22

This final rule revises the collection threshold under the regulatory indirect guarantee hold harmless arrangement test to reflect the provisions of the Tax Relief and Health Care Act of 2006. When determining whether there is an indirect guarantee under the 2-prong test for portions of fiscal years beginning on or after January 1, 2008 and before October 1, 2011, the allowable amount that can be collected from a health care-related tax is reduced from 6 to 5.5 percent of net patient revenues received by the taxpayers. This final rule also clarifies the standard for determining the existence of a hold harmless arrangement under the positive correlation test, Medicaid payment test, and the guarantee test (with conforming changes to parallel provisions concerning hold harmless arrangements with respect to provider-related donations); codifies changes to permissible class of health care items or services related to managed care organizations as enacted by the Deficit Reduction Act of 2005; and, removes obsolete transition period regulatory language.

18 CFR 367.2830 - Account 283, Accumulated deferred income taxes-Other.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 283, Accumulated deferred income taxes-Other. 367.2830 Section 367.2830 Conservation of Power and Water Resources... COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR CENTRALIZED...

Strategic Benefit Planning in Colleges and Universities: Giving a Sense of Direction to the Benefit Program.

ERIC Educational Resources Information Center

DiBernardino, Frank J.; Mead, Paul D.

1988-01-01

Strategic benefit planning is a management process that establishes overall objectives that form the basis for decision making on all elements of indirect compensation. The Tax Reform Act of 1986 and implications to tax-sheltered annuities are discussed. An example of a statement of university policy on employee benefits is appended. (MLW)

76 FR 10942 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-02-28

... Volunteer Income Tax Assistance Project Committee AGENCY: Internal Revenue Service, Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance... Act, 5 U.S.C. App. (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax...

Adverse tax rulings affect exemptions for clergy and religious.

PubMed

Veres, J A

1986-12-01

Recent court cases illustrate the federal government's changing position toward automatic tax exemptions for members of religious institutes who are employed outside their institute. Before 1977, the IRS seemed inclined to assume that members acted as agents for their institute and that their income would not be taxable. In Fogarty v. U.S. the court ruled that a priest's income from a university teaching position was taxable because he was not acting as an agent for the Jesuits. In Schuster v. Commissioner, the court held for the government, stating that the "triangle relationship" among employee, outside third-party employer, and principal/religious institute was insufficient to warrant the necessary agency relationships. Samson v. U.S. questioned whether Sr. Mary K. Samson's county hospital work constituted "employment" for FICA tax purposes. The court concluded the tax was assessable on her wages because she was a county employee. It denied a rehearing after a dissenting judge concluded that past rulings were inconsistent and had little bearing on FICA taxation. The legal view of religious tax exemption is much narrower than 10 years ago. Catholic institutes must closely analyze the relationship between their members and outside third-party employers to avoid taxation. They must legally assert their control over their members' actions before the employment is in effect.

A Place Called Home: Educational Reform in a Concord, Massachusetts School, 1897-1914

ERIC Educational Resources Information Center

Morice, Linda C.

2012-01-01

This paper examines the role of place in the reform efforts of two teachers who established Miss White's Home School in Concord, Massachusetts (USA). Flora and Mary White rebelled against the prevailing industrial model of instruction in tax-supported schools where they taught. As a solution, they moved to Concord--a nonconformist town with a…

Welfare Reform. At Issue, An Opposing Viewpoints Series.

ERIC Educational Resources Information Center

Cozic, Charles P., Ed.

Efforts to reform the welfare system in the United States have been gaining momentum since the late 1980s. Critics have been arguing that states should receive federal waivers to create their own programs to encourage welfare recipients to find work. The thrust of the 1996 welfare reform act transfers control over welfare spending to the states.…

Report to the Congress on nonhighway recreational fuel taxes

DOE Office of Scientific and Technical Information (OSTI.GOV)

Yuskavage, R.; Rider, M.

1994-06-01

The report on nonhighway recreational fuel taxes has been prepared by the Office of Tax Analysis (OTA) pursuant to a Congressional mandate in the Intermodal Surface Transportation Efficiency Act (ISTEA) of 1991 (P.L. 101-240). Section 8003 of the ISTEA, which became effective December 18, 1991, established the National Recreational Trails Trust Fund, which was to be funded in part by revenues received by the Highway Trust Fund from nonhighway recreational fuel taxes. Nonhighway recreational fuel taxes are defined in the ISTEA as taxes imposed under Internal Revenue Code (IRC) sections 4041, 4081, and 4091 (to the extent attributable to themore » Highway Trust Fund financing rate) with respect to fuel used in vehicles on recreational trails or back country terrain, and fuel used in camp stoves and other non-engine uses in outdoor recreational equipment. Treasury estimates that these taxes amounted to approximately $63 million and $64 million in fiscal years 1992 and 1993, respectively, or 0.38 percent and 0.36 percent respectively of total Highway Trust Fund revenues.« less

75 FR 33895 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-15

... Volunteer Income Tax Assistance Issue Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue... Act, 5 U.S.C. App. (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue...

75 FR 39332 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-07-08

... Volunteer Income Tax Assistance Issue Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue... Act, 5 U.S.C. App. (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue...

75 FR 10864 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-03-09

... Volunteer Income Tax Assistance Issue Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue... Act, 5 U.S.C. App. (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue...

75 FR 25317 - Open Meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Assistance Issue Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-07

... Volunteer Income Tax Assistance Issue Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue... Act, 5 U.S.C. App. (1988) that a meeting of the Taxpayer Advocacy Panel Volunteer Income Tax Issue...

75 FR 33894 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-06-15

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

76 FR 17995 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-31

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

76 FR 32024 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-02

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of Meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

75 FR 18955 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-13

... Earned Income Tax Credit Project Committee. AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

75 FR 25316 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-07

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

75 FR 7540 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2010-02-19

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

76 FR 22171 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-04-20

... Earned Income Tax Credit Project Committee AGENCY: Internal Revenue Service (IRS), Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

76 FR 2197 - Open Meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit Project Committee.

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-12

... Earned Income Tax Credit Project Committee. AGENCY: Internal Revenue Service (IRS) Treasury. ACTION: Notice of meeting. SUMMARY: An open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit... Act, 5 U.S.C. App. (1988) that an open meeting of the Taxpayer Advocacy Panel Earned Income Tax Credit...

26 CFR 53.4941(a)-1 - Imposition of initial taxes.

Code of Federal Regulations, 2011 CFR

2011-04-01

...(d)(1)(B) and § 53.4941(d)-2 (c)(1). The tax imposed by section 4941(a)(1) is at the rate of 5... transaction in which he is participating is an act of self-dealing. (5) Due to reasonable cause. A foundation... act shall not, by itself, give rise to any inference that a person participated in such act knowingly...

26 CFR 53.4941(a)-1 - Imposition of initial taxes.

Code of Federal Regulations, 2010 CFR

2010-04-01

...(d)(1)(B) and § 53.4941(d)-2 (c)(1). The tax imposed by section 4941(a)(1) is at the rate of 5... transaction in which he is participating is an act of self-dealing. (5) Due to reasonable cause. A foundation... act shall not, by itself, give rise to any inference that a person participated in such act knowingly...

Taxation without representation: the illegal IRS rule to expand tax credits under the PPACA.

PubMed

Adler, Jonathan H; Cannon, Michael F

2013-01-01

The Patient Protection and Affordable Care Act (PPACA) provides tax credits and subsidies for the purchase of qualifying health insurance plans on state-run insurance exchanges. Contrary to expectations, many states are refusing or otherwise failing to create such exchanges. An Internal Revenue Service (IRS) rule purports to extend these tax credits and subsidies to the purchase of health insurance in federal exchanges created in states without exchanges of their own. This rule lacks statutory authority. The text, structure, and history of the Act show that tax credits and subsidies are not available in federally run exchanges. The IRS rule is contrary to congressional intent and cannot be justified on other legal grounds. Because tax credit eligibility can trigger penalties on employers and individuals, affected parties are likely to have standing to challenge the IRS rule in court.

Rules regarding the health insurance premium tax credit. Final and temporary regulations.

PubMed

2014-07-28

This document contains final and temporary regulations relating to the health insurance premium tax credit enacted by the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, as amended by the Medicare and Medicaid Extenders Act of 2010, the Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011, and the Department of Defense and Full-Year Continuing Appropriations Act of 2011 and the 3% Withholding Repeal and Job Creation Act. These regulations affect individuals who enroll in qualified health plans through Affordable Insurance Exchanges (Exchanges) and claim the premium tax credit, and Exchanges that make qualified health plans available to individuals. The text of the temporary regulations in this document also serves as the text of proposed regulations set forth in a notice of proposed rulemaking (REG-104579-13) on this subject in the Proposed Rules section in this issue of the Federal Register.

Is the "alcopops" tax working? Probably yes but there is a bigger picture.

PubMed

Skov, Steven J; Chikritzhs, Tanya N; Kypri, Kypros; Miller, Peter G; Hall, Wayne D; Daube, Michael M; Moodie, A Rob

2011-07-18

The Australian Government's decision to raise taxes on ready-to-drink spirit-based beverages (RTDs; "alcopops") in 2008 caused great controversy. Interest groups have selectively cited evidence to support their points of view. The alcohol industry cited Victorian data from the Australian Secondary Students' Alcohol and Drug Survey (ASSADS) as evidence that the tax had failed, but closer examination of the data suggests that fewer students are drinking, and fewer are drinking at risky or high-risk levels. Excise data from the first full year after the tax came into effect showed a more than 30% reduction in RTD sales and a 1.5% reduction in total pure alcohol sold in Australia. Although understanding the impact of the alcopops tax will require critical analysis of a range of evidence, sales and ASSADS data suggest that the tax has resulted in reduced consumption of RTDs and total alcohol. The most effective and cost-effective measures for reducing consumption and harm are a comprehensive graduated volumetric alcohol taxation system, a minimum price per standard drink, and special measures for particular products that may cause disproportionate harm. While welcoming the alcopops tax, public health advocates have consistently argued for a comprehensive package of reform that covers pricing, availability and promotion of alcohol, as well as education and treatment services.

26 CFR 26.2642-1 - Inclusion ratio.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Inclusion ratio. 26.2642-1 Section 26.2642-1... GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2642-1 Inclusion ratio. (a) In general. Except as otherwise provided in this section, the inclusion ratio is determined by...

26 CFR 26.2642-1 - Inclusion ratio.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 14 2013-04-01 2013-04-01 false Inclusion ratio. 26.2642-1 Section 26.2642-1... GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2642-1 Inclusion ratio. (a) In general. Except as otherwise provided in this section, the inclusion ratio is determined by...

26 CFR 26.2642-1 - Inclusion ratio.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Inclusion ratio. 26.2642-1 Section 26.2642-1... GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2642-1 Inclusion ratio. (a) In general. Except as otherwise provided in this section, the inclusion ratio is determined by...

26 CFR 26.2642-1 - Inclusion ratio.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Inclusion ratio. 26.2642-1 Section 26.2642-1... GENERATION-SKIPPING TRANSFER TAX REGULATIONS UNDER THE TAX REFORM ACT OF 1986 § 26.2642-1 Inclusion ratio. (a) In general. Except as otherwise provided in this section, the inclusion ratio is determined by...

26 CFR 1.943-1 - Withholding by a China Trade Act corporation.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Withholding by a China Trade Act corporation. 1.943-1 Section 1.943-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.943-1 Withholding by a China Trade Act corporation. Dividends...

26 CFR 1.941-1 - Special deduction for China Trade Act corporations.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 10 2012-04-01 2012-04-01 false Special deduction for China Trade Act corporations. 1.941-1 Section 1.941-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) China Trade Act Corporations § 1.941-1 Special deduction for China Trade Act corporations....

48 CFR 29.401-4 - New Mexico gross receipts and compensating tax.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 1 2010-10-01 2010-10-01 false New Mexico gross receipts... ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES Contract Clauses 29.401-4 New Mexico gross... Gross Receipts and Compensating Tax Act of the State of New Mexico, Sec. 7-9-3(k) NM SA 1978, and means...

48 CFR 29.401-4 - New Mexico gross receipts and compensating tax.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 48 Federal Acquisition Regulations System 1 2012-10-01 2012-10-01 false New Mexico gross receipts... ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES Contract Clauses 29.401-4 New Mexico gross... Gross Receipts and Compensating Tax Act of the State of New Mexico, Sec. 7-9-3(k) NM SA 1978, and means...

48 CFR 29.401-4 - New Mexico gross receipts and compensating tax.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 48 Federal Acquisition Regulations System 1 2013-10-01 2013-10-01 false New Mexico gross receipts... ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES Contract Clauses 29.401-4 New Mexico gross... Gross Receipts and Compensating Tax Act of the State of New Mexico, Sec. 7-9-3(k) NM SA 1978, and means...

48 CFR 29.401-4 - New Mexico gross receipts and compensating tax.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 48 Federal Acquisition Regulations System 1 2014-10-01 2014-10-01 false New Mexico gross receipts... ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES Contract Clauses 29.401-4 New Mexico gross... Gross Receipts and Compensating Tax Act of the State of New Mexico, Sec. 7-9-3(k) NM SA 1978, and means...

48 CFR 29.401-4 - New Mexico gross receipts and compensating tax.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 1 2011-10-01 2011-10-01 false New Mexico gross receipts... ACQUISITION REGULATION GENERAL CONTRACTING REQUIREMENTS TAXES Contract Clauses 29.401-4 New Mexico gross... Gross Receipts and Compensating Tax Act of the State of New Mexico, Sec. 7-9-3(k) NM SA 1978, and means...

A Closer Look: The American Taxpayer Relief Act of 2012

ERIC Educational Resources Information Center

Balmer, Mary

2013-01-01

School districts may be affected by the American Taxpayer Relief Act of 2012 with regard to fixed assets management and education entities. The act avoids the scheduled increases to individual income tax rates for most Americans and extends a host of expired and expiring tax provisions for both individuals and businesses. The provisions described…

2 CFR 200.470 - Taxes (including Value Added Tax).

Code of Federal Regulations, 2014 CFR

2014-01-01

... 2 Grants and Agreements 1 2014-01-01 2014-01-01 false Taxes (including Value Added Tax). 200.470... Cost § 200.470 Taxes (including Value Added Tax). (a) For states, local governments and Indian tribes... Federal government for the taxes, interest, and penalties. (c) Value Added Tax (VAT) Foreign taxes charged...

Neoliberalism, Social Darwinism, and Consumerism Masquerading as School Reform

ERIC Educational Resources Information Center

Tienken, Christopher H.

2013-01-01

Education reform policies harvested from neoliberalism, social Darwinism, consumerism, and free-market ideologies have begun to replace the pragmatic progressivism of the pre-World War II era. In this article, I use three federal and state education reform policies and programs--No Child Left Behind Act, Common Core State Standards Initiative, and…

Minorities, the Poor and School Finance Reform. Vol. 1: An Impact Study of Six States.

ERIC Educational Resources Information Center

Brischetto, Robert; Vaughan, David

To study the impact of school finance reform on minorities and the poor, researchers gathered data on educational revenues and spending, tax effort, district wealth and income, ethnicity, and urban location in California, Colorado, Florida, Michigan, New Mexico, and Texas. Their data analysis used various measures of educational equity and fiscal…

18 CFR 367.2820 - Account 282, Accumulated deferred income taxes-Other property.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Account 282, Accumulated deferred income taxes-Other property. 367.2820 Section 367.2820 Conservation of Power and Water... HOLDING COMPANY ACT OF 2005, FEDERAL POWER ACT AND NATURAL GAS ACT UNIFORM SYSTEM OF ACCOUNTS FOR...

26 CFR 1.636-4 - Effective dates of section 636.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) In general. Except as provided hereinafter in this section, section 636 and §§ 1.636-1, 1.636-2, and.... (b) Election. Under section 503(c)(2) of the Tax Reform Act of 1969, if the taxpayer so elects... shall be allowed on any refund or credit of any overpayment of tax resulting from an election under...

Rethinking Higher Education Capital Finance.

ERIC Educational Resources Information Center

King, George A.

1988-01-01

Capital finance in institutions of higher education is analyzed in light of changes in the Tax Reform Act of 1986 affecting the ability of institutions to finance capital projects and the likelihood of changes in the government's view of tax-exempt financing. The options for colleges and universities are analyzed in the following areas: (1)…

26 CFR 404.6334(d)-1 - Minimum exemption from levy for wages, salary, or other income.

Code of Federal Regulations, 2012 CFR

2012-04-01

... ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976 § 404.6334(d)-1 Minimum exemption from levy for wages, salary, or other income. (a) In general. Under section 6331(a), if an individual liable for any tax neglects or... person is not a minor child of the individual with respect to whom amounts are exempt from levy under...

26 CFR 404.6334(d)-1 - Minimum exemption from levy for wages, salary, or other income.

Code of Federal Regulations, 2013 CFR

2013-04-01

... ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976 § 404.6334(d)-1 Minimum exemption from levy for wages, salary, or other income. (a) In general. Under section 6331(a), if an individual liable for any tax neglects or... person is not a minor child of the individual with respect to whom amounts are exempt from levy under...

26 CFR 404.6334(d)-1 - Minimum exemption from levy for wages, salary, or other income.

Code of Federal Regulations, 2014 CFR

2014-04-01

... ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976 § 404.6334(d)-1 Minimum exemption from levy for wages, salary, or other income. (a) In general. Under section 6331(a), if an individual liable for any tax neglects or... person is not a minor child of the individual with respect to whom amounts are exempt from levy under...

26 CFR 404.6334(d)-1 - Minimum exemption from levy for wages, salary, or other income.

Code of Federal Regulations, 2011 CFR

2011-04-01

... ADMINISTRATION UNDER THE TAX REFORM ACT OF 1976 § 404.6334(d)-1 Minimum exemption from levy for wages, salary, or other income. (a) In general. Under section 6331(a), if an individual liable for any tax neglects or... person is not a minor child of the individual with respect to whom amounts are exempt from levy under...

Integrating ICT Skills and Tax Software in Tax Education: A Survey of Malaysian Tax Practitioners' Perspectives

ERIC Educational Resources Information Center

Ling, Lai Ming; Nawawi, Nurul Hidayah Ahamad

2010-01-01

Purpose: This study aims to examine the ICT skills needed by a fresh accounting graduate when first joining a tax firm; to find out usage of electronic tax (e-tax) applications in tax practice; to assess the rating of senior tax practitioners on fresh graduates' ICT and e-tax applications skills; and to solicit tax practitioners' opinion regarding…

Teenagers and Welfare Reform.

ERIC Educational Resources Information Center

Offner, Paul

This report examines the extent to which welfare reform is changing adolescent behaviors that lead to welfare dependency. It begins by discussing the provisions in the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 that require teenagers to stay in school and live with a parent, concluding that relatively little can be…