45 CFR 2506.40 - Which debts can the Corporation refer to Treasury for collection by offsetting tax refunds?

Code of Federal Regulations, 2010 CFR

2010-10-01

... to Public Welfare (Continued) CORPORATION FOR NATIONAL AND COMMUNITY SERVICE COLLECTION OF DEBTS Tax... Treasury to reduce a tax refund by the amount of a past-due, legally enforceable debt owed to a Federal... for tax refund offset is a debt that is owed to the Corporation and: (1) Is at least $25.00; (2...

20 CFR 408.945 - When will we suspend tax refund offset?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false When will we suspend tax refund offset? 408.945 Section 408.945 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SPECIAL BENEFITS FOR CERTAIN..., you notify us that you are exercising a right described in § 408.942(a) of this subpart and submit...

76 FR 5070 - Offset of Tax Refund Payments To Collect Delinquent State Unemployment Compensation Debts

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-28

... Payments To Collect Delinquent State Unemployment Compensation Debts AGENCY: Financial Management Service... (referred to as ``tax refund offset'') to collect delinquent State unemployment compensation debts. The Department of the Treasury (Treasury) will incorporate the procedures necessary to collect State unemployment...

31 CFR 285.3 - Offset of tax refund payments to collect past-due support.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 31 Money and Finance: Treasury 2 2010-07-01 2010-07-01 false Offset of tax refund payments to collect past-due support. 285.3 Section 285.3 Money and Finance: Treasury Regulations Relating to Money and Finance (Continued) FISCAL SERVICE, DEPARTMENT OF THE TREASURY FINANCIAL MANAGEMENT SERVICE DEBT...

31 CFR 285.2 - Offset of tax refund payments to collect past-due, legally enforceable nontax debt.

Code of Federal Regulations, 2010 CFR

2010-07-01

... collect past-due, legally enforceable nontax debt. 285.2 Section 285.2 Money and Finance: Treasury... Official Offset § 285.2 Offset of tax refund payments to collect past-due, legally enforceable nontax debt...) General rule. (1) A Federal agency (as defined in 26 U.S.C. 6402(g)) that is owed by a person a past-due...

15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

Code of Federal Regulations, 2014 CFR

2014-01-01

... 15 Commerce and Foreign Trade 1 2014-01-01 2014-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

Code of Federal Regulations, 2013 CFR

2013-01-01

... 15 Commerce and Foreign Trade 1 2013-01-01 2013-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

Code of Federal Regulations, 2011 CFR

2011-01-01

... 15 Commerce and Foreign Trade 1 2011-01-01 2011-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

Code of Federal Regulations, 2010 CFR

2010-01-01

... 15 Commerce and Foreign Trade 1 2010-01-01 2010-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

15 CFR 19.11 - How will Commerce entities use tax refund offset to collect a Commerce debt?

Code of Federal Regulations, 2012 CFR

2012-01-01

... 15 Commerce and Foreign Trade 1 2012-01-01 2012-01-01 false How will Commerce entities use tax refund offset to collect a Commerce debt? 19.11 Section 19.11 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To Collect Commerce Debts § 19.11 How will...

25 CFR 513.20 - What debts can the Commission refer to Treasury for collection by administrative and tax refund...

Code of Federal Regulations, 2010 CFR

2010-04-01

... COMMISSION, DEPARTMENT OF THE INTERIOR GENERAL PROVISIONS DEBT COLLECTION Administrative and Tax Refund Offset § 513.20 What debts can the Commission refer to Treasury for collection by administrative and tax... person to the Treasury for administrative and tax refund offset if the debt: (1) Has been delinquent for...

45 CFR 608.4 - Reductions of tax refunds.

Code of Federal Regulations, 2010 CFR

2010-10-01

... tax refunds of persons owing past due legally enforceable debts to NSF. (b) For purposes of this section, a past-due legally enforceable debt referable to the IRS is a debt which is owed to the United... has not been delinquent for more than ten years at the time the offset is made; (2) Cannot be...

27 CFR 25.285 - Refund of beer tax excessively paid.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Refund of beer tax... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.285 Refund of beer tax excessively paid. (a) Eligibility. A brewer who, under the provisions...

27 CFR 25.285 - Refund of beer tax excessively paid.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2012-04-01 2012-04-01 false Refund of beer tax... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.285 Refund of beer tax excessively paid. (a) Eligibility. A brewer who, under the provisions...

27 CFR 25.285 - Refund of beer tax excessively paid.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2014-04-01 2014-04-01 false Refund of beer tax... TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Refund or Adjustment of Tax or Relief From Liability § 25.285 Refund of beer tax excessively paid. (a) Eligibility. A brewer who, under the provisions...

27 CFR 25.285 - Refund of beer tax excessively paid.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2013-04-01 2013-04-01 false Refund of beer tax... TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Refund or Adjustment of Tax or Relief From Liability § 25.285 Refund of beer tax excessively paid. (a) Eligibility. A brewer who, under the provisions...

27 CFR 25.285 - Refund of beer tax excessively paid.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Refund of beer tax... TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.285 Refund of beer tax excessively paid. (a) Eligibility. A brewer who, under the provisions...

19 CFR 4.24 - Application for refund of tonnage tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 19 Customs Duties 1 2010-04-01 2010-04-01 false Application for refund of tonnage tax. 4.24...; DEPARTMENT OF THE TREASURY VESSELS IN FOREIGN AND DOMESTIC TRADES Tonnage Tax and Light Money § 4.24 Application for refund of tonnage tax. (a) The authority to make refunds in accordance with section 26 of the...

Montana fuel tax refunds : draft final report.

DOT National Transportation Integrated Search

2011-11-01

"The primary source of funding for transportation infrastructure is the taxes that are imposed on motor fuels. One aspect of fuel tax collections is the process that requires consumers to apply for refunds of taxes paid on fuels used for tax-exempt p...

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...

26 CFR 514.9 - Refund of excess tax withheld.

Code of Federal Regulations, 2010 CFR

2010-04-01

... UNDER TAX CONVENTIONS FRANCE Withholding of Tax § 514.9 Refund of excess tax withheld. (a) Years 1952... taxpayer to file an income tax return (Form 1040NB France for individuals and Form 1120NB France for... alien individual, fiduciary, or partnership) resident in France or was a French corporation, during the...

Non-refundable tax credits are an inequitable policy instrument for promoting physical activity among Canadian children.

PubMed

Spence, John C; Holt, Nicholas L; Sprysak, Christopher J; Spencer-Cavaliere, Nancy; Caulfield, Timothy

2012-01-01

A clear income gradient exists for the sport and physical activity (PA) participation of Canadian children. Governments in Canada recently introduced tax credits to alleviate the financial burden associated with registering a child in organized physical activity (including sport). The majority of these credits, including the Children's Fitness Tax Credit, are non-refundable (i.e., reduces the amount of income tax a person pays). Such credits are useful only for individuals who incur a certain level of tax liability. Thus, low-income families who may pay little or no income tax will not benefit from the presence of non-refundable tax credits. In this commentary, we argue that the non-refundable tax credit is inherently inequitable for promoting PA. We suggest that a combination of refundable tax credits and subsidized programming for low-income children would be more equitable than the current approach of the Canadian government and several provinces that are expending approximately $200 million to support these credits.

Modify Federal Tax Code to Create Incentives for Individuals to Obtain Coverage

PubMed Central

McGlynn, Elizabeth A.

2011-01-01

Abstract This article explores how a refundable tax credit to offset the cost of health insurance premiums would affect health system performance along nine dimensions. A refundable tax credit would produce a slight gain in health as measured by life expectancy; 2.3 to 10 million people would become newly insured under this policy change. It is uncertain how the policy would affect waste or patient experience. Refundable tax credits would have no discernable effect on total health care spending, overall consumer financial risk, reliability of care, or health system capacity. Implementing refundable tax credits would be relatively easy. PMID:28083204

Modify Federal Tax Code to Create Incentives for Individuals to Obtain Coverage.

PubMed

McGlynn, Elizabeth A

2011-01-01

This article explores how a refundable tax credit to offset the cost of health insurance premiums would affect health system performance along nine dimensions. A refundable tax credit would produce a slight gain in health as measured by life expectancy; 2.3 to 10 million people would become newly insured under this policy change. It is uncertain how the policy would affect waste or patient experience. Refundable tax credits would have no discernable effect on total health care spending, overall consumer financial risk, reliability of care, or health system capacity. Implementing refundable tax credits would be relatively easy.

26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

Code of Federal Regulations, 2012 CFR

2012-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6696-1 Claims for credit or refund by tax return...

26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

Code of Federal Regulations, 2011 CFR

2011-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6696-1 Claims for credit or refund by tax return...

26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

Code of Federal Regulations, 2013 CFR

2013-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6696-1 Claims for credit or refund by tax return...

26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

Code of Federal Regulations, 2014 CFR

2014-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6696-1 Claims for credit or refund by tax return...

26 CFR 55.6696-1 - Claims for credit or refund by tax return preparers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6696-1 Claims for credit or refund by tax return...

27 CFR 25.283 - Claims for refund of tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... this section. (e) Filing of claim. Claim for refund of tax shall be filed on Form 2635 (5620.8). Claims... filing the claim, the address of the brewery from which the beer was removed, and the address of the...

26 CFR 157.6696-1 - Claims for credit or refund by tax return preparers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 17 2010-04-01 2010-04-01 false Claims for credit or refund by tax return preparers. 157.6696-1 Section 157.6696-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON STRUCTURED SETTLEMENT FACTORING...

24 CFR 17.158 - Application of offset funds: Multiple debts.

Code of Federal Regulations, 2010 CFR

2010-04-01

...: Multiple debts. 17.158 Section 17.158 Housing and Urban Development Office of the Secretary, Department of... Government Irs Tax Refund and Federal Payment Offset Provisions and Administrative Wage Garnishment § 17.158 Application of offset funds: Multiple debts. The Secretary will use the procedures set out in § 17.157 for the...

26 CFR 1.6050E-1 - Reporting of State and local income tax refunds.

Code of Federal Regulations, 2010 CFR

2010-04-01

... income and the number of exemptions claimed on the Federal income tax return are taken into account in... the laws of State X. Thus, this amount may not be taken into account by the refund officer of State X... page that it is made under this section and shall be signed by the refund officer. In general, the...

26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 16 2013-04-01 2013-04-01 false Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). 48.4091-3 Section 48.4091-3 Internal Revenue INTERNAL... Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). (a) Overview...

26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). 48.4091-3 Section 48.4091-3 Internal Revenue INTERNAL... Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). (a) Overview...

26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 16 2011-04-01 2011-04-01 false Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). 48.4091-3 Section 48.4091-3 Internal Revenue INTERNAL... Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). (a) Overview...

26 CFR 48.4091-3 - Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d).

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 16 2012-04-01 2012-04-01 false Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). 48.4091-3 Section 48.4091-3 Internal Revenue INTERNAL... Aviation fuel; conditions to allowance of refunds of aviation fuel tax under section 4091(d). (a) Overview...

22 CFR 224.44 - Right to administrative offset.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Right to administrative offset. 224.44 Section 224.44 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT IMPLEMENTATION OF THE PROGRAM FRAUD... against a refund of an overpayment of Federal taxes, then or later owning by the United States to the...

The Use of Refundable Tax Credits to Increase Low-Income Children's After-School Physical Activity Level.

PubMed

Dunton, Genevieve; Ebin, Vicki J; Efrat, Merav W; Efrat, Rafael; Lane, Christianne J; Plunkett, Scott

2015-06-01

The current study investigates the extent to which a refundable tax credit could be used to increase low-income children's after-school physical activity levels. An experimental study was conducted evaluating the effectiveness of an intervention offering a simulated refundable tax credit to parents of elementary-school-age children (n = 130) for enrollment in after-school physical activity programs. A randomized controlled design was used, with data collected at baseline, immediately following the 4-month intervention (postintervention), and 6 weeks after the end of the intervention (follow-up). Evaluation measures included (1) enrollment rate, time spent, weekly participation frequency, duration of enrollment, and long-term enrollment patterns in after-school physical activity programs and (2) moderate to vigorous physical activity. The simulated tax credits did not significantly influence low-income children's rates of enrollment in after-school physical activity programs, frequency of participation, time spent in after-school physical activity programs, and overall moderate-to-vigorous intensity physical activity at postintervention or follow-up. The use of refundable tax credits as incentives to increase participation in after-school physical activity programs in low-income families may have limited effectiveness. Lawmakers might consider other methods of fiscal policy to promote physical activity such as direct payment to after-school physical activity program providers for enrolling and serving a low-income child in a qualified program, or improvements to programming and infrastructure.

27 CFR 25.159 - Time of tax determination and payment; offsets.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.159 Time of tax determination and payment; offsets. (a) Time and payment. The tax on beer will be... part. (b) Offsets. During any business day, the quantity of beer returned to the same brewery from...

27 CFR 25.159 - Time of tax determination and payment; offsets.

Code of Federal Regulations, 2014 CFR

2014-04-01

... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Determination of Tax § 25.159 Time of tax determination and payment; offsets. (a) Time and payment. The tax on beer will be... part. (b) Offsets. During any business day, the quantity of beer returned to the same brewery from...

27 CFR 25.159 - Time of tax determination and payment; offsets.

Code of Federal Regulations, 2012 CFR

2012-04-01

... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.159 Time of tax determination and payment; offsets. (a) Time and payment. The tax on beer will be... part. (b) Offsets. During any business day, the quantity of beer returned to the same brewery from...

27 CFR 25.159 - Time of tax determination and payment; offsets.

Code of Federal Regulations, 2013 CFR

2013-04-01

... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Tax on Beer Determination of Tax § 25.159 Time of tax determination and payment; offsets. (a) Time and payment. The tax on beer will be... part. (b) Offsets. During any business day, the quantity of beer returned to the same brewery from...

27 CFR 25.159 - Time of tax determination and payment; offsets.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Tax on Beer Determination of Tax § 25.159 Time of tax determination and payment; offsets. (a) Time and payment. The tax on beer will be... part. (b) Offsets. During any business day, the quantity of beer returned to the same brewery from...

26 CFR 601.105 - Examination of returns and claims for refund, credit or abatement; determination of correct tax...

Code of Federal Regulations, 2010 CFR

2010-04-01

..., credit or abatement; determination of correct tax liability. 601.105 Section 601.105 Internal Revenue... abatement; determination of correct tax liability. (a) Processing of returns. When the returns are filed in... made for the payment of any additional tax so resulting, or refund is made of any overpayment. Returns...

24 CFR 17.159 - Application of offset funds: Federal payment is insufficient to cover amount of debt.

Code of Federal Regulations, 2010 CFR

2010-04-01

...: Federal payment is insufficient to cover amount of debt. 17.159 Section 17.159 Housing and Urban... Procedures for the Collection of Claims by the Government Irs Tax Refund and Federal Payment Offset... insufficient to cover amount of debt. If an offset of a Federal payment is insufficient to satisfy a debt, the...

The Use of Refundable Tax Credits to Increase Low-Income Children's After-School Physical Activity Level

PubMed Central

Dunton, Genevieve; Ebin, Vicki J.; Efrat, Merav W.; Efrat, Rafael; Lane, Christianne J.; Plunkett, Scott

2014-01-01

Objective The present study investigates the extent to which a refundable tax credit could be used to increase low income children's after-school physical activity levels. Methods An experimental study was conducted evaluating the effectiveness of an intervention offering a simulated refundable tax credit to parents of elementary school-age children (n=130) for enrollment in after-school physical activity programs. A randomized-controlled design was used, with data collected at baseline, immediately following the four month intervention (post-intervention), and six-weeks after the end of the intervention (follow-up). Evaluation measures included: (a) enrollment rate, time spent, weekly participation frequency, duration of enrollment and long term enrollment patterns in after-school physical activity programs; and (b) moderate-to-vigorous physical activity (MVPA). Results The simulated tax credits did not significantly influence low- income children's rates of enrollment in after-school physical activity programs, frequency of participation, time spent in after-school physical activity programs, and overall moderate-to-vigorous intensity physical activity at post-intervention or follow-up. Conclusion The use of refundable tax credits as incentives to increase participation in after-school physical activity programs in low-income families may have limited effectiveness. Lawmakers might consider other methods of fiscal policy to promote physical activity such as direct payment to after-school physical activity program providers for enrolling and serving a low- income child in a qualified program, or improvements to programming and infrastructure. PMID:25184738

45 CFR 607.9 - Refunds.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 3 2011-10-01 2011-10-01 false Refunds. 607.9 Section 607.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.9 Refunds. (a) NSF will promptly refund to an employee any amounts deducted to satisfy debts owed to NSF when...

45 CFR 607.9 - Refunds.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 45 Public Welfare 3 2014-10-01 2014-10-01 false Refunds. 607.9 Section 607.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.9 Refunds. (a) NSF will promptly refund to an employee any amounts deducted to satisfy debts owed to NSF when...

45 CFR 607.9 - Refunds.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 45 Public Welfare 3 2012-10-01 2012-10-01 false Refunds. 607.9 Section 607.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.9 Refunds. (a) NSF will promptly refund to an employee any amounts deducted to satisfy debts owed to NSF when...

45 CFR 607.9 - Refunds.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 45 Public Welfare 3 2013-10-01 2013-10-01 false Refunds. 607.9 Section 607.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.9 Refunds. (a) NSF will promptly refund to an employee any amounts deducted to satisfy debts owed to NSF when...

26 CFR 48.4081-7 - Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).

Code of Federal Regulations, 2010 CFR

2010-04-01

... was paid to the government and not credited or refunded (the “first tax”); (2) After imposition of the first tax, another tax was imposed by section 4081 with respect to the same taxable fuel and was also... section; and (4) The person that paid the first tax to the government has met the reporting requirements...

26 CFR 48.4081-7 - Taxable fuel; conditions for refunds of taxable fuel tax under section 4081(e).

Code of Federal Regulations, 2011 CFR

2011-04-01

... was paid to the government and not credited or refunded (the “first tax”); (2) After imposition of the first tax, another tax was imposed by section 4081 with respect to the same taxable fuel and was also... section; and (4) The person that paid the first tax to the government has met the reporting requirements...

45 CFR 607.9 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Refunds. 607.9 Section 607.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL SCIENCE FOUNDATION SALARY OFFSET § 607.9 Refunds. (a) NSF will promptly refund to an employee any amounts deducted to satisfy debts owed to NSF when the debt is waived, found not owed to NSF, or...

75 FR 68203 - Debt Collection

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-05

... collection of non-tax debts owed to PBGC. PBGC is adding salary offset and administrative wage garnishment to... applicable to the collection of non-tax debt owed to the Government. Background In 1994, PBGC adopted a... tax refund offset, as required for participation in the Federal tax refund offset program authorized...

Beyond the Reagan tax proposal: hospital capital management strategies.

PubMed

Harris, J P

1985-11-01

If Reagan's tax proposal is implemented, low-cost tax-exempt revenue bonds, advance refunding, and the investment tax credit would be eliminated. Such possibilities could cause a serious blow to the hospital industry--the cost of capital could rise significantly, the hospital's ability to manage debt could decrease, and joint ventures could become less attractive. However, in light of the known elements in Reagan's proposal, certain financing strategies can be adopted immediately that will help offset these possibilities and help ensure long-term survival.

12 CFR 797.12 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 6 2010-01-01 2010-01-01 false Refunds. 797.12 Section 797.12 Banks and Banking NATIONAL CREDIT UNION ADMINISTRATION REGULATIONS AFFECTING THE OPERATIONS OF THE NATIONAL CREDIT UNION ADMINISTRATION PROCEDURES FOR DEBT COLLECTION Administrative Offset § 797.12 Refunds. NCUA shall...

20 CFR 361.16 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-04-01

...' Benefits RAILROAD RETIREMENT BOARD INTERNAL ADMINISTRATION, POLICY AND PROCEDURES RECOVERY OF DEBTS OWED TO THE UNITED STATES GOVERNMENT BY GOVERNMENT EMPLOYEES § 361.16 Refunds. The Board will refund promptly to the appropriate individual amounts offset under these regulations when: (a) A debt is waived or...

5 CFR 835.603 - Notification of intent to collect.

Code of Federal Regulations, 2010 CFR

2010-01-01

... REGULATIONS (CONTINUED) DEBT COLLECTION Collection of Debts by Federal Tax Refund Offset § 835.603... by IRS tax refund offset (Notice of Intent) will state: (1) The amount of the debt; (2) That unless... debt by requesting the IRS to reduce any amounts payable to the debtor as a Federal income tax refund...

12 CFR 313.128 - Disposition of amounts collected.

Code of Federal Regulations, 2010 CFR

2010-01-01

... PROCEDURES FOR CORPORATE DEBT COLLECTION Tax Refund Offset § 313.128 Disposition of amounts collected. FMS... tax refund offset program. To the extent allowed by law, the FDIC may add the offset fees to the debt...

26 CFR 302.1-7 - Claims for credit or refund.

Code of Federal Regulations, 2010 CFR

2010-04-01

... AND ADMINISTRATION TAXES UNDER THE INTERNATIONAL CLAIMS SETTLEMENT ACT, AS AMENDED AUGUST 9, 1955... the claim and should be filed with the district director of the district in which the tax was paid... and former owner. (c) Refund payable to Attorney General. All refund of taxes paid by the Attorney...

45 CFR 1179.9 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 3 2010-10-01 2010-10-01 false Refunds. 1179.9 Section 1179.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES NATIONAL ENDOWMENT FOR THE HUMANITIES SALARY OFFSET § 1179.9 Refunds. (a) The National Endowment for the Humanities...

45 CFR 1179.9 - Refunds.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 45 Public Welfare 3 2011-10-01 2011-10-01 false Refunds. 1179.9 Section 1179.9 Public Welfare Regulations Relating to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES NATIONAL ENDOWMENT FOR THE HUMANITIES SALARY OFFSET § 1179.9 Refunds. (a) The National Endowment for the Humanities...

49 CFR 1017.11 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-10-01

... TRANSPORTATION GENERAL RULES AND REGULATIONS DEBT COLLECTION-COLLECTION BY OFFSET FROM INDEBTED GOVERNMENT AND FORMER GOVERNMENT EMPLOYEES § 1017.11 Refunds. (a) The Board shall promptly refund any amounts deducted to satisfy debts owed to it when the debt is waived, found not owed to the Board, or when directed by...

5 CFR 835.605 - OPM action as a result of consideration of evidence submitted as a result of the notice of intent.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Collection of Debts by Federal Tax Refund Offset § 835.605 OPM action as a result of consideration of... income tax refund, if it sustains its decision that the debt is past-due and legally enforceable. OPM... will not refer the debt to the IRS for offset against the debtor's Federal income tax refund, if it...

10 CFR 16.17 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-01-01

... COMMISSION SALARY OFFSET PROCEDURES FOR COLLECTING DEBTS OWED BY FEDERAL EMPLOYEES TO THE FEDERAL GOVERNMENT § 16.17 Refunds. (a) The NRC will refund promptly any amounts deducted to satisfy debts owed to the NRC when the debt is waived, found not owed to the NRC, or when directed by an administrative or Judicial...

26 CFR 1.149(d)-1 - Limitations on advance refundings.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) The yield on all the investments (including investment property and tax-exempt bonds) in the refunding... are invested in tax-exempt bonds and a portion of the proceeds are invested in nonpurpose investments... nonpurpose investments in the refunding escrow, and the weighted average maturity of nonpurpose investments...

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…

26 CFR 1.860-4 - Claim for credit or refund.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 9 2013-04-01 2013-04-01 false Claim for credit or refund. 1.860-4 Section 1.860-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-4 Claim for credit or refund. If...

26 CFR 1.860-4 - Claim for credit or refund.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 9 2011-04-01 2011-04-01 false Claim for credit or refund. 1.860-4 Section 1.860-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-4 Claim for credit or refund. If...

26 CFR 1.860-4 - Claim for credit or refund.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 9 2014-04-01 2014-04-01 false Claim for credit or refund. 1.860-4 Section 1.860-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-4 Claim for credit or refund. If...

26 CFR 1.860-4 - Claim for credit or refund.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 9 2012-04-01 2012-04-01 false Claim for credit or refund. 1.860-4 Section 1.860-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-4 Claim for credit or refund. If...

25 CFR 513.21 - What notice will a debtor be given of the Commission's intent to collect a debt through...

Code of Federal Regulations, 2010 CFR

2010-04-01

... intent to collect a debt through administrative and tax refund offset? 513.21 Section 513.21 Indians... collect a debt through administrative and tax refund offset? (a) The Commission will give the debtor... after the date of the notice, the Commission will refer the debt to Treasury for administrative and tax...

26 CFR 1.860-4 - Claim for credit or refund.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 9 2010-04-01 2010-04-01 false Claim for credit or refund. 1.860-4 Section 1.860-4 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES Real Estate Investment Trusts § 1.860-4 Claim for credit or refund. If the allowance...

26 CFR 301.6316-8 - Refunds and credits in foreign currency.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Refunds and credits in foreign currency. 301....6316-8 Refunds and credits in foreign currency. (a) Refunds. The refund of any overpayment of tax which has been paid under section 6316 in foreign currency may, in the discretion of the Commissioner, be...

5 CFR 835.601 - Purpose.

Code of Federal Regulations, 2010 CFR

2010-01-01

... Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) DEBT COLLECTION Collection of Debts by Federal Tax Refund Offset § 835.601 Purpose. This subpart establishes... offset against the income tax refunds of persons owing debts to OPM. It specifies the agency procedures...

12 CFR 313.122 - Notification of debt to FMS.

Code of Federal Regulations, 2010 CFR

2010-01-01

... PROCEDURES FOR CORPORATE DEBT COLLECTION Tax Refund Offset § 313.122 Notification of debt to FMS. The FDIC shall notify FMS of the amount of any past due, legally enforceable non-tax debt owed to it by a person, for the purpose of collecting such debt by tax refund offset. Notification and referral to FMS of such...

15 CFR 19.10 - How will Commerce entities use administrative offset (offset of non-tax Federal payments) to...

Code of Federal Regulations, 2013 CFR

2013-01-01

... 15 Commerce and Foreign Trade 1 2013-01-01 2013-01-01 false How will Commerce entities use administrative offset (offset of non-tax Federal payments) to collect a Commerce debt? 19.10 Section 19.10 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To...

15 CFR 19.10 - How will Commerce entities use administrative offset (offset of non-tax Federal payments) to...

Code of Federal Regulations, 2014 CFR

2014-01-01

... 15 Commerce and Foreign Trade 1 2014-01-01 2014-01-01 false How will Commerce entities use administrative offset (offset of non-tax Federal payments) to collect a Commerce debt? 19.10 Section 19.10 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To...

15 CFR 19.10 - How will Commerce entities use administrative offset (offset of non-tax Federal payments) to...

Code of Federal Regulations, 2011 CFR

2011-01-01

... 15 Commerce and Foreign Trade 1 2011-01-01 2011-01-01 false How will Commerce entities use administrative offset (offset of non-tax Federal payments) to collect a Commerce debt? 19.10 Section 19.10 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To...

15 CFR 19.10 - How will Commerce entities use administrative offset (offset of non-tax Federal payments) to...

Code of Federal Regulations, 2012 CFR

2012-01-01

... 15 Commerce and Foreign Trade 1 2012-01-01 2012-01-01 false How will Commerce entities use administrative offset (offset of non-tax Federal payments) to collect a Commerce debt? 19.10 Section 19.10 Commerce and Foreign Trade Office of the Secretary of Commerce COMMERCE DEBT COLLECTION Procedures To...

31 CFR 285.8 - Offset of tax refund payments to collect state income tax obligations.

Code of Federal Regulations, 2010 CFR

2010-07-01

.... For purposes of this section: Debt as used in this section means past-due, legally enforceable State... Treasury. Past-due, legally enforceable State income tax obligation means a debt which resulted from: (1) A... and which has not been delinquent for more than 10 years. State means the several States of the United...

20 CFR 366.1 - Notification to Internal Revenue Service.

Code of Federal Regulations, 2010 CFR

2010-04-01

... PROCEDURES COLLECTION OF DEBTS BY FEDERAL TAX REFUND OFFSET § 366.1 Notification to Internal Revenue Service... with regard to its participation in the tax refund offset program, the Board may notify the Internal Revenue Service, pursuant to the terms of such agreement, of past-due legally enforceable debts owed to...

36 CFR 1011.10 - How will the Presidio Trust use administrative offset (offset of non-tax federal payments) to...

Code of Federal Regulations, 2010 CFR

2010-07-01

... 36 Parks, Forests, and Public Property 3 2010-07-01 2010-07-01 false How will the Presidio Trust....10 Parks, Forests, and Public Property PRESIDIO TRUST DEBT COLLECTION Procedures To Collect Presidio Trust Debts § 1011.10 How will the Presidio Trust use administrative offset (offset of non-tax federal...

78 FR 5812 - Proposed Information Collection Activity; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-28

... Information Collection Activity; Comment Request Proposed Projects Title: Federal Tax Offset, Administrative Offset, and Passport Denial. OMB No.: 0970-0161. The Federal Tax Offset, Administrative Offset, and... payments, including federal tax refunds, of parents who have been ordered to pay child support and who are...

26 CFR 301.6405-1 - Reports of refunds and credits.

Code of Federal Regulations, 2010 CFR

2010-04-01

... (including any qualified State individual income tax collected by the Federal Government), war profits tax, excess profits tax, estate tax, or gift tax. An exception is provided under which refunds and credits made after July 1, 1972, and attributable to an election under section 165(h) to deduct a disaster loss...

27 CFR 70.122 - Authority to make credits or refunds.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND PRACTICES PROCEDURE AND ADMINISTRATION Collection of Excise and Special (Occupational) Tax Abatements, Credits and Refunds § 70.122 Authority to make credits or refunds. The appropriate TTB officer, within the applicable period of...

27 CFR 70.122 - Authority to make credits or refunds.

Code of Federal Regulations, 2011 CFR

2011-04-01

... TRADE BUREAU, DEPARTMENT OF THE TREASURY (CONTINUED) PROCEDURES AND PRACTICES PROCEDURE AND ADMINISTRATION Collection of Excise and Special (Occupational) Tax Abatements, Credits and Refunds § 70.122 Authority to make credits or refunds. The appropriate TTB officer, within the applicable period of...

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…

5 CFR 1215.9 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 3 2010-01-01 2010-01-01 false Refunds. 1215.9 Section 1215.9 Administrative Personnel MERIT SYSTEMS PROTECTION BOARD ORGANIZATION AND PROCEDURES DEBT MANAGEMENT Salary Offset... MSPB when the debt is waived, found not owed to the MSPB, or when directed by an administrative or...

26 CFR 1.667-1 - Denial of refund to trusts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Denial of refund to trusts. 1.667-1 Section 1.667-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Beginning Before January 1, 1969 § 1.667-1 Denial of refund to trusts. (a) If an amount is deemed under...

26 CFR 1.667-1 - Denial of refund to trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Denial of refund to trusts. 1.667-1 Section 1.667-1 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Before January 1, 1969 § 1.667-1 Denial of refund to trusts. (a) If an amount is deemed under section 666...

45 CFR 31.1 - Purpose and scope.

Code of Federal Regulations, 2010 CFR

2010-10-01

... past-due, legally enforceable debts to the Department of the Treasury for collection by tax refund... Offices that administer a program that gives rise to a past-due non-tax debt owed to the United States... Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION TAX REFUND OFFSET § 31.1 Purpose...

26 CFR 1.6107-1 - Tax return preparer must furnish copy of return or claim for refund to taxpayer and must retain a...

Code of Federal Regulations, 2010 CFR

2010-04-01

... tax return preparer. The electronic portion of the return or claim for refund may be contained on a replica of an official form or on an unofficial form. On an unofficial form, however, data entries must reference the line numbers or descriptions on an official form. (3) For electronically filed Forms 1040EZ...

10 CFR 1015.202 - Demand for payment.

Code of Federal Regulations, 2011 CFR

2011-01-01

... tools such as credit bureau reporting, private collection agencies, administrative wage garnishment, Federal salary offset, tax refund offset, administrative offset, litigation, and other tools, as...

10 CFR 1015.202 - Demand for payment.

Code of Federal Regulations, 2013 CFR

2013-01-01

... tools such as credit bureau reporting, private collection agencies, administrative wage garnishment, Federal salary offset, tax refund offset, administrative offset, litigation, and other tools, as...

10 CFR 1015.202 - Demand for payment.

Code of Federal Regulations, 2012 CFR

2012-01-01

... tools such as credit bureau reporting, private collection agencies, administrative wage garnishment, Federal salary offset, tax refund offset, administrative offset, litigation, and other tools, as...

41 CFR 105-55.030 - Discharge of indebtedness; reporting requirements.

Code of Federal Regulations, 2010 CFR

2010-07-01

... offset, tax refund offset, Federal salary offset, referral to Treasury, Treasury-designated debt... action. (b) Section 3711(i), Title 31, United States Code, requires GSA to sell a delinquent non-tax debt... Discharge of indebtedness; reporting requirements. (a) Before discharging a delinquent debt (also referred...

26 CFR 1.142-3 - Refunding Issues. [Reserved

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 2 2010-04-01 2010-04-01 false Refunding Issues. [Reserved] 1.142-3 Section 1.142-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX... Issues. [Reserved] ...

Tuition Tax Credits. Issuegram 19.

ERIC Educational Resources Information Center

Augenblick, John; McGuire, Kent

Approaches for using the federal income tax system to aid families of pupils attending private schools include: tax credits, tax deductions, tax deferrals, and education savings incentives. Tax credit structures can be made refundable and made sensitive to taxpayers' income levels, the level of education expenditures, and designated costs.…

76 FR 17331 - Debt Collection

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-29

... procedures for collection of debts through salary offset, administrative offset, tax refund offset, and... procedure and is interpretative in nature. The procedures contained in the interim final rule for salary...

29 CFR 20.111 - Administrative cost charges.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 1 2010-07-01 2010-07-01 true Administrative cost charges. 20.111 Section 20.111 Labor Office of the Secretary of Labor FEDERAL CLAIMS COLLECTION Federal Income Tax Refund Offset § 20.111 Administrative cost charges. Costs incurred by the Department in connection with referral of debts for tax refund...

Free Tax Services in Pediatric Clinics.

PubMed

Marcil, Lucy E; Hole, Michael K; Wenren, Larissa M; Schuler, Megan S; Zuckerman, Barry S; Vinci, Robert J

2018-06-01

The earned income tax credit (EITC), refundable monies for America's working poor, is associated with improved child health. Yet, 20% of eligible families do not receive it. We provided free tax preparation services in clinics serving low-income families and assessed use, financial impact, and accuracy. Free tax preparation services ("StreetCred") were available at 4 clinics in Boston in 2016 and 2017. We surveyed a convenience sample of clients ( n = 244) about experiences with StreetCred and previous tax services and of nonparticipants ( n = 100; 69% response rate) and clinic staff ( n = 41; 48% response rate) about acceptability and feasibility. A total of 753 clients received $1 619 650 in federal tax refunds. StreetCred was associated with significant improvement in tax filing rates. Of surveyed clients, 21% were new filers, 47% were new users of free tax preparation, 14% reported new receipt of the EITC, and 21% reported new knowledge of the EITC. StreetCred had high client acceptability; 96% would use StreetCred again. Families with children were significantly more likely to report StreetCred made them feel more connected to their doctor ( P = .02). Clinic staff viewed the program favorably (97% approval). Free tax services in urban clinics are a promising, feasible financial intervention to increase tax filing and refunds, save fees, and link clients to the EITC. With future studies, we will assess scalability and measure impact on health. StreetCred offers an innovative approach to improving child health in primary care settings through a financial intervention. Copyright © 2018 by the American Academy of Pediatrics.

The New Tax Credits: How Much Will They Offset Higher Student Fees in California? Report 09-22

ERIC Educational Resources Information Center

Jones, Jessika

2009-01-01

The American Recovery and Reinvestment Act (ARRA) significantly increases federal tax credits for people who pay for college education. For many families, these tax credits will offset most of the recent fee increases at University of California (UC), California State University (CSU), and the community colleges. Some students will likely be…

10 CFR 1015.202 - Demand for payment.

Code of Federal Regulations, 2010 CFR

2010-01-01

... tools such as credit bureau reporting, private collection agencies, administrative wage garnishment, Federal salary offset, tax refund offset, administrative offset, litigation, and other tools, as... effect, in most cases collection activity against the debtor should stop immediately. (1) After seeking...

26 CFR 1.522-3 - Patronage dividends, rebates, or refunds; treatment as to cooperative associations entitled to...

Code of Federal Regulations, 2010 CFR

2010-04-01

...; treatment as to cooperative associations entitled to tax treatment under section 522. 1.522-3 Section 1.522-3 Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME TAX (CONTINUED) INCOME TAXES (CONTINUED) Farmers' Cooperatives § 1.522-3 Patronage dividends, rebates, or refunds...

26 CFR 301.7701-15 - Tax return preparer.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Tax return preparer. 301.7701-15 Section 301... ADMINISTRATION PROCEDURE AND ADMINISTRATION Definitions § 301.7701-15 Tax return preparer. (a) In general. A tax... prepare for compensation, all or a substantial portion of any return of tax or any claim for refund of tax...

27 CFR 25.284 - Adjustment of tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Adjustment of tax. 25.284 Section 25.284 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.284 Adjustment...

26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.

Code of Federal Regulations, 2012 CFR

2012-04-01

... stock refunds or credits on cement mixers. 48.4061-1 Section 48.4061-1 Internal Revenue INTERNAL REVENUE... § 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers. (a... of tax on motor vehicles) on the sale of a cement mixer after June 30, 1968, and before January 1...

26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.

Code of Federal Regulations, 2011 CFR

2011-04-01

... stock refunds or credits on cement mixers. 48.4061-1 Section 48.4061-1 Internal Revenue INTERNAL REVENUE... § 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers. (a... of tax on motor vehicles) on the sale of a cement mixer after June 30, 1968, and before January 1...

26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.

Code of Federal Regulations, 2013 CFR

2013-04-01

... stock refunds or credits on cement mixers. 48.4061-1 Section 48.4061-1 Internal Revenue INTERNAL REVENUE... § 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers. (a... of tax on motor vehicles) on the sale of a cement mixer after June 30, 1968, and before January 1...

26 CFR 48.4061-1 - Temporary regulations with respect to floor stock refunds or credits on cement mixers.

Code of Federal Regulations, 2010 CFR

2010-04-01

... stock refunds or credits on cement mixers. 48.4061-1 Section 48.4061-1 Internal Revenue INTERNAL REVENUE... § 48.4061-1 Temporary regulations with respect to floor stock refunds or credits on cement mixers. (a... of tax on motor vehicles) on the sale of a cement mixer after June 30, 1968, and before January 1...

26 CFR 48.6412-1 - Floor stocks credit or refund.

Code of Federal Regulations, 2010 CFR

2010-04-01

...; and (D) The quantity of articles held by the dealer as floor stocks on the inventory date. (3) Actual... Revenue Code of 1954 with respect to the articles in my inventory on _____. (Name) By (Signature of... refund authorized by section 6412 for manufacturers excise taxes paid in respect of certain articles held...

29 CFR 102.171 - Cost shifting.

Code of Federal Regulations, 2010 CFR

2010-07-01

... By Federal Income Tax Refund Offset § 102.171 Cost shifting. Costs incurred by the Agency in... 29 Labor 2 2010-07-01 2010-07-01 false Cost shifting. 102.171 Section 102.171 Labor Regulations... amount of the offset. Such costs may include administrative costs and attorneys fees. ...

26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 14 2014-04-01 2013-04-01 true Recovery of death taxes claimed as credit. 20... Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance with the provisions of section 2016, the executor (or any other person) receiving a refund of any State death taxes or foreign...

26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 14 2010-04-01 2010-04-01 false Recovery of death taxes claimed as credit. 20... Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance with the provisions of section 2016, the executor (or any other person) receiving a refund of any State death taxes or foreign...

26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 14 2011-04-01 2010-04-01 true Recovery of death taxes claimed as credit. 20... Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance with the provisions of section 2016, the executor (or any other person) receiving a refund of any State death taxes or foreign...

26 CFR 20.2016-1 - Recovery of death taxes claimed as credit.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 14 2012-04-01 2012-04-01 false Recovery of death taxes claimed as credit. 20... Against Tax § 20.2016-1 Recovery of death taxes claimed as credit. In accordance with the provisions of section 2016, the executor (or any other person) receiving a refund of any State death taxes or foreign...

Health reform through tax reform: a primer.

PubMed

Furman, Jason

2008-01-01

Tax incentives for employer-sponsored insurance and other medical spending cost about $200 billion annually and have pervasive effects on coverage and costs. This paper surveys a range of proposals to reform health care, either by adding new tax incentives or by limiting or replacing the existing tax incentives. Replacing the current tax preference for insurance with an income-related, refundable tax credit has the potential to expand coverage and reduce inefficient spending at no net federal cost. But such an approach by itself would entail substantial risks, so complementary reforms to the insurance market are essential to ensure success.

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.

20 CFR 366.5 - Consideration of evidence.

Code of Federal Regulations, 2010 CFR

2010-04-01

... COLLECTION OF DEBTS BY FEDERAL TAX REFUND OFFSET § 366.5 Consideration of evidence. Evidence submitted by the... of such debt is past-due and legally enforceable will be made only by such officials or employees. ...

78 FR 76889 - Proposed Addendum to the Interagency Policy Statement on Income Tax Allocation in a Holding...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-12-19

... Interagency Policy Statement on Income Tax Allocation in a Holding Company Structure AGENCY: Board of... ``Interagency Policy Statement on Income Tax Allocation in a Holding Company Structure'' (63 FR 64757, Nov. 23... appropriate relationship regarding the payment of taxes and treatment of tax refunds. The Proposed Addendum...

26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 1 2011-04-01 2009-04-01 true Credit for âspecial refundsâ of employee social... INCOME TAX INCOME TAXES Credits Against Tax § 1.31-2 Credit for “special refunds” of employee social... during the calendar year, amounts may be deducted and withheld as employee social security tax with...

26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 26 Internal Revenue 1 2013-04-01 2013-04-01 false Credit for âspecial refundsâ of employee social... INCOME TAX INCOME TAXES Credits Against Tax § 1.31-2 Credit for “special refunds” of employee social... during the calendar year, amounts may be deducted and withheld as employee social security tax with...

26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 26 Internal Revenue 1 2014-04-01 2013-04-01 true Credit for âspecial refundsâ of employee social... INCOME TAX INCOME TAXES Credits Against Tax § 1.31-2 Credit for “special refunds” of employee social... during the calendar year, amounts may be deducted and withheld as employee social security tax with...

26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 26 Internal Revenue 1 2012-04-01 2012-04-01 false Credit for âspecial refundsâ of employee social... INCOME TAX INCOME TAXES Credits Against Tax § 1.31-2 Credit for “special refunds” of employee social... during the calendar year, amounts may be deducted and withheld as employee social security tax with...

26 CFR 1.31-2 - Credit for “special refunds” of employee social security tax.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 1 2010-04-01 2010-04-01 true Credit for âspecial refundsâ of employee social... INCOME TAX INCOME TAXES Credits Against Tax § 1.31-2 Credit for “special refunds” of employee social... during the calendar year, amounts may be deducted and withheld as employee social security tax with...

27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

Code of Federal Regulations, 2010 CFR

2010-04-01

... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit...

27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

Code of Federal Regulations, 2014 CFR

2014-04-01

... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit...

27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

Code of Federal Regulations, 2012 CFR

2012-04-01

... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit...

27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

Code of Federal Regulations, 2013 CFR

2013-04-01

... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY ALCOHOL BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit...

27 CFR 25.286 - Claims for remission of tax on beer lost in transit between breweries.

Code of Federal Regulations, 2011 CFR

2011-04-01

... tax on beer lost in transit between breweries. 25.286 Section 25.286 Alcohol, Tobacco Products and Firearms ALCOHOL AND TOBACCO TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.286 Claims for remission of tax on beer lost in transit...

12 CFR 313.51 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Refunds. 313.51 Section 313.51 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION PROCEDURE AND RULES OF PRACTICE PROCEDURES FOR CORPORATE... the FDIC to make a refund. (b) Unless required by law or contract, such refunds shall not bear...

45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...

Code of Federal Regulations, 2010 CFR

2010-10-01

... refundable dependent care credits, the refundable portion that would count as an expenditure is the amount of... 45 Public Welfare 2 2010-10-01 2010-10-01 false When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes? 260.33 Section 260.33 Public Welfare Regulations...

45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...

Code of Federal Regulations, 2011 CFR

2011-10-01

... refundable dependent care credits, the refundable portion that would count as an expenditure is the amount of... 45 Public Welfare 2 2011-10-01 2011-10-01 false When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes? 260.33 Section 260.33 Public Welfare Regulations...

45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...

Code of Federal Regulations, 2012 CFR

2012-10-01

... refundable dependent care credits, the refundable portion that would count as an expenditure is the amount of... 45 Public Welfare 2 2012-10-01 2012-10-01 false When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes? 260.33 Section 260.33 Public Welfare Regulations...

Tax subsidies for health insurance: costs and benefits.

PubMed

Gruber, J; Levitt, L

2000-01-01

The continued rise in the uninsured population has lead to considerable interest in tax-based policies to raise the level of insurance coverage. Using a detailed microsimulation model for evaluating these policies, we find that while tax subsidies could significantly increase insurance coverage, even very generous tax policies could not cover more than a sizable minority of the uninsured population. For example, a generous refundable credit that costs $13 billion per year would reduce the ranks of the uninsured by only four million persons. We also find that the efficiency of tax policies, in terms of the cost per newly insured, inevitably would fall as more of the uninsured were covered.

45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...

Code of Federal Regulations, 2013 CFR

2013-10-01

... refundable dependent care credits, the refundable portion that would count as an expenditure is the amount of... 45 Public Welfare 2 2013-10-01 2012-10-01 true When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes? 260.33 Section 260.33 Public Welfare Regulations Relating...

45 CFR 260.33 - When are expenditures on State or local tax credits allowable expenditures for TANF-related...

Code of Federal Regulations, 2014 CFR

2014-10-01

... refundable dependent care credits, the refundable portion that would count as an expenditure is the amount of... 45 Public Welfare 2 2014-10-01 2012-10-01 true When are expenditures on State or local tax credits allowable expenditures for TANF-related purposes? 260.33 Section 260.33 Public Welfare Regulations Relating...

5 CFR 835.604 - Reasonable attempt to notify.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Reasonable attempt to notify. 835.604 Section 835.604 Administrative Personnel OFFICE OF PERSONNEL MANAGEMENT (CONTINUED) CIVIL SERVICE REGULATIONS (CONTINUED) DEBT COLLECTION Collection of Debts by Federal Tax Refund Offset § 835.604 Reasonable...

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.

26 CFR 301.7477-1 - Declaratory judgments relating to the value of certain gifts for gift tax purposes.

Code of Federal Regulations, 2010 CFR

2010-04-01

... certain gifts for gift tax purposes. 301.7477-1 Section 301.7477-1 Internal Revenue INTERNAL REVENUE... value of certain gifts for gift tax purposes. (a) In general. If the adjustment(s) proposed by the Internal Revenue Service (IRS) will not result in any deficiency in or refund of the donor's gift tax...

29 CFR 1650.207 - Administrative charges.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Regulations Relating to Labor (Continued) EQUAL EMPLOYMENT OPPORTUNITY COMMISSION DEBT COLLECTION Procedures for the Collection of Debts by Federal Tax Refund Offset § 1650.207 Administrative charges. All administrative charges incurred in connection with the referral of a debt to the Treasury and all costs of...

Effect of the Earned Income Tax Credit on Hospital Admissions for Pediatric Abusive Head Trauma, 1995-2013.

PubMed

Klevens, Joanne; Schmidt, Brian; Luo, Feijun; Xu, Likang; Ports, Katie A; Lee, Rosalyn D

Policies that increase household income, such as the earned income tax credit (EITC), have shown reductions on risk factors for child maltreatment (ie, poverty, maternal stress, depression), but evidence is lacking on whether the EITC actually reduces child maltreatment. We examined whether states' EITCs are associated with state rates of hospital admissions for abusive head trauma among children aged <2 years. We conducted difference-in-difference analyses (ie, pre- and postdifferences in intervention vs control groups) of annual rates of states' hospital admissions attributed to abusive head trauma among children aged <2 years (ie, using aggregate data). We conducted analyses in 14 states with, and 13 states without, an EITC from 1995 to 2013, differentiating refundable EITCs (ie, tax filer gets money even if taxes are not owed) from nonrefundable EITCs (ie, tax filer gets credit only for any tax owed), controlling for state rates of child poverty, unemployment, high school graduation, and percentage of non-Latino white people. A refundable EITC was associated with a decrease of 3.1 abusive head trauma admissions per 100 000 population in children aged <2 years after controlling for confounders ( P = .08), but a nonrefundable EITC was not associated with a decrease ( P = .49). Tax refunds ranged from $108 to $1014 and $165 to $1648 for a single parent working full-time at minimum wage with 1 child or 2 children, respectively. Our findings with others suggest that policies such as the EITC that increase household income may prevent serious abusive head trauma.

Some tax-exempt bond issues could become taxable.

PubMed

Lough, S B; O'Hare, P K

2000-12-01

The IRS recently launched a new program to audit healthcare mergers-and-acquisition financing arrangements. To date, the IRS has focused on transactions involving IDSs in which tax-exempt bonds issued on behalf of the participants have been used to prepay the outstanding debt of one or both participants. The IRS is concerned that such tax-exempt financing may involve impermissible advance-refunding of the previous debt, in which case the financing would be deemed taxable and the participants subject to penalties.

17 CFR 204.56 - Administrative charges.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Administrative charges. 204.56 Section 204.56 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION RULES RELATING TO DEBT COLLECTION Tax Refund Offset § 204.56 Administrative charges. To the extent permitted by law, all...

17 CFR 204.56 - Administrative charges.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 17 Commodity and Securities Exchanges 2 2010-04-01 2010-04-01 false Administrative charges. 204.56 Section 204.56 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION RULES RELATING TO DEBT COLLECTION Tax Refund Offset § 204.56 Administrative charges. To the extent permitted by law, all...

29 CFR 1650.202 - Past-due legally enforceable debt.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 4 2010-07-01 2010-07-01 false Past-due legally enforceable debt. 1650.202 Section 1650.202 Labor Regulations Relating to Labor (Continued) EQUAL EMPLOYMENT OPPORTUNITY COMMISSION DEBT COLLECTION Procedures for the Collection of Debts by Federal Tax Refund Offset § 1650.202 Past-due legally...

20 CFR 366.3 - Reasonable attempt to notify.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Reasonable attempt to notify. 366.3 Section 366.3 Employees' Benefits RAILROAD RETIREMENT BOARD INTERNAL ADMINISTRATION, POLICY AND PROCEDURES COLLECTION OF DEBTS BY FEDERAL TAX REFUND OFFSET § 366.3 Reasonable attempt to notify. In order to constitute...

29 CFR 1650.203 - Notification of intent to collect.

Code of Federal Regulations, 2010 CFR

2010-07-01

....203 Labor Regulations Relating to Labor (Continued) EQUAL EMPLOYMENT OPPORTUNITY COMMISSION DEBT... intent to collect. EEOC's notification of intent to collect by tax refund offset shall provide: (a) The amount of the debt; (b) That unless the debt is repaid within 60 days from the date of EEOC's...

29 CFR 1650.203 - Notification of intent to collect.

Code of Federal Regulations, 2014 CFR

2014-07-01

....203 Labor Regulations Relating to Labor (Continued) EQUAL EMPLOYMENT OPPORTUNITY COMMISSION DEBT... intent to collect. EEOC's notification of intent to collect by tax refund offset shall provide: (a) The amount of the debt; (b) That unless the debt is repaid within 60 days from the date of EEOC's...

29 CFR 1650.203 - Notification of intent to collect.

Code of Federal Regulations, 2012 CFR

2012-07-01

....203 Labor Regulations Relating to Labor (Continued) EQUAL EMPLOYMENT OPPORTUNITY COMMISSION DEBT... intent to collect. EEOC's notification of intent to collect by tax refund offset shall provide: (a) The amount of the debt; (b) That unless the debt is repaid within 60 days from the date of EEOC's...

29 CFR 1650.203 - Notification of intent to collect.

Code of Federal Regulations, 2011 CFR

2011-07-01

....203 Labor Regulations Relating to Labor (Continued) EQUAL EMPLOYMENT OPPORTUNITY COMMISSION DEBT... intent to collect. EEOC's notification of intent to collect by tax refund offset shall provide: (a) The amount of the debt; (b) That unless the debt is repaid within 60 days from the date of EEOC's...

29 CFR 1650.203 - Notification of intent to collect.

Code of Federal Regulations, 2013 CFR

2013-07-01

....203 Labor Regulations Relating to Labor (Continued) EQUAL EMPLOYMENT OPPORTUNITY COMMISSION DEBT... intent to collect. EEOC's notification of intent to collect by tax refund offset shall provide: (a) The amount of the debt; (b) That unless the debt is repaid within 60 days from the date of EEOC's...

17 CFR 204.55 - Change in notification to Financial Management Service.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 17 Commodity and Securities Exchanges 2 2011-04-01 2011-04-01 false Change in notification to Financial Management Service. 204.55 Section 204.55 Commodity and Securities Exchanges SECURITIES AND EXCHANGE COMMISSION RULES RELATING TO DEBT COLLECTION Tax Refund Offset § 204.55 Change in notification to...

20 CFR 408.944 - How can you review our records related to an SVB overpayment?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false How can you review our records related to an SVB overpayment? 408.944 Section 408.944 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SPECIAL BENEFITS FOR CERTAIN WORLD WAR II VETERANS Underpayments and Overpayments Tax Refund Offset § 408.944 How...

45 CFR 31.4 - Certification and referral of debt.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Certification and referral of debt. 31.4 Section 31.4 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION TAX REFUND OFFSET § 31.4 Certification and referral of debt. (a) Certification. The Secretary shall certify to FMS that...

42 CFR 408.88 - Refund of group payments.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 42 Public Health 2 2012-10-01 2012-10-01 false Refund of group payments. 408.88 Section 408.88... PROGRAM PREMIUMS FOR SUPPLEMENTARY MEDICAL INSURANCE Direct Remittance: Group Payment § 408.88 Refund of group payments. (a) Basis for refund. Group payments are refunded only in the following circumstances...

42 CFR 408.88 - Refund of group payments.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 42 Public Health 2 2013-10-01 2013-10-01 false Refund of group payments. 408.88 Section 408.88... PROGRAM PREMIUMS FOR SUPPLEMENTARY MEDICAL INSURANCE Direct Remittance: Group Payment § 408.88 Refund of group payments. (a) Basis for refund. Group payments are refunded only in the following circumstances...

42 CFR 408.88 - Refund of group payments.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 42 Public Health 2 2014-10-01 2014-10-01 false Refund of group payments. 408.88 Section 408.88... PROGRAM PREMIUMS FOR SUPPLEMENTARY MEDICAL INSURANCE Direct Remittance: Group Payment § 408.88 Refund of group payments. (a) Basis for refund. Group payments are refunded only in the following circumstances...

42 CFR 408.88 - Refund of group payments.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 42 Public Health 2 2011-10-01 2011-10-01 false Refund of group payments. 408.88 Section 408.88... PROGRAM PREMIUMS FOR SUPPLEMENTARY MEDICAL INSURANCE Direct Remittance: Group Payment § 408.88 Refund of group payments. (a) Basis for refund. Group payments are refunded only in the following circumstances...

42 CFR 408.88 - Refund of group payments.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 2 2010-10-01 2010-10-01 false Refund of group payments. 408.88 Section 408.88... PROGRAM PREMIUMS FOR SUPPLEMENTARY MEDICAL INSURANCE Direct Remittance: Group Payment § 408.88 Refund of group payments. (a) Basis for refund. Group payments are refunded only in the following circumstances...

20 CFR 366.6 - Change in notification to Internal Revenue Service.

Code of Federal Regulations, 2010 CFR

2010-04-01

... AND PROCEDURES COLLECTION OF DEBTS BY FEDERAL TAX REFUND OFFSET § 366.6 Change in notification to... for a debt, the Board: (a) Determines that an error has been made with respect to the information... named in the notification that reduces the amount of the debt referred to the Internal Revenue Service...

5 CFR 835.602 - Past-due legally enforceable debt.

Code of Federal Regulations, 2010 CFR

2010-01-01

... REGULATIONS (CONTINUED) DEBT COLLECTION Collection of Debts by Federal Tax Refund Offset § 835.602 Past-due legally enforceable debt. A past-due legally enforceable debt for referral to the IRS is a debt that— (a... 5 Administrative Personnel 2 2010-01-01 2010-01-01 false Past-due legally enforceable debt. 835...

45 CFR 31.5 - Notice.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Notice. 31.5 Section 31.5 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION TAX REFUND OFFSET § 31.5 Notice. (a) Requirements. If not previously included in the initial demand letter provided under section 30.11, at least 60...

45 CFR 31.6 - Review of Departmental records.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Review of Departmental records. 31.6 Section 31.6 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION TAX REFUND OFFSET § 31.6 Review of Departmental records. (a) To inspect or copy Departmental records relating to the debt, the...

7 CFR 17.10 - Refunds and insurance.

Code of Federal Regulations, 2012 CFR

2012-01-01

... under long-term credit agreements the participant's account shall be credited with the dollar amount.... All claims by importers for adjustment refunds arising out of terms of the contract or out of the... against CCC for recovery of the amount refunded or set off. (e) Refund of local currency or reduction of...

7 CFR 17.10 - Refunds and insurance.

Code of Federal Regulations, 2014 CFR

2014-01-01

... under long-term credit agreements the participant's account shall be credited with the dollar amount.... All claims by importers for adjustment refunds arising out of terms of the contract or out of the... against CCC for recovery of the amount refunded or set off. (e) Refund of local currency or reduction of...

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.

22 CFR 51.53 - Refunds.

Code of Federal Regulations, 2013 CFR

2013-04-01

... DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.53 Refunds. (a) The Department will refund the passport application fee and the security surcharge to any person exempt from payment of passport... expedited passport processing fee if the Department fails to provide expedited passport processing as...

22 CFR 51.53 - Refunds.

Code of Federal Regulations, 2012 CFR

2012-04-01

... DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.53 Refunds. (a) The Department will refund the passport application fee and the security surcharge to any person exempt from payment of passport... expedited passport processing fee if the Department fails to provide expedited passport processing as...

22 CFR 51.53 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-04-01

... DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.53 Refunds. (a) The Department will refund the passport application fee and the security surcharge to any person exempt from payment of passport... expedited passport processing fee if the Department fails to provide expedited passport processing as...

22 CFR 51.53 - Refunds.

Code of Federal Regulations, 2014 CFR

2014-04-01

... DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.53 Refunds. (a) The Department will refund the passport application fee and the security surcharge to any person exempt from payment of passport... expedited passport processing fee if the Department fails to provide expedited passport processing as...

22 CFR 51.53 - Refunds.

Code of Federal Regulations, 2011 CFR

2011-04-01

... DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.53 Refunds. (a) The Department will refund the passport application fee and the security surcharge to any person exempt from payment of passport... expedited passport processing fee if the Department fails to provide expedited passport processing as...

26 CFR 301.6511(d)-7 - Overpayment of income tax on account of work incentive program credit carryback.

Code of Federal Regulations, 2010 CFR

2010-04-01

... or refund related to an overpayment of income tax attributable to a work incentive program (WIN... 26 Internal Revenue 18 2010-04-01 2010-04-01 false Overpayment of income tax on account of work incentive program credit carryback. 301.6511(d)-7 Section 301.6511(d)-7 Internal Revenue INTERNAL REVENUE...

20 CFR 366.2 - Past-due legally enforceable debt.

Code of Federal Regulations, 2010 CFR

2010-04-01

... COLLECTION OF DEBTS BY FEDERAL TAX REFUND OFFSET § 366.2 Past-due legally enforceable debt. A past-due legally enforceable debt which may be referred to the Internal Revenue Service is a debt: (a) Which arose... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false Past-due legally enforceable debt. 366.2...

22 CFR 22.6 - Refund of fees.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Refund of fees. 22.6 Section 22.6 Foreign... FOREIGN SERVICE § 22.6 Refund of fees. (a) Fees which have been collected for deposit in the Treasury are refundable: (1) As specifically authorized by law (See 22 U.S.C. 214a concerning passport fees erroneously...

22 CFR 22.6 - Refund of fees.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Refund of fees. 22.6 Section 22.6 Foreign... FOREIGN SERVICE § 22.6 Refund of fees. (a) Fees which have been collected for deposit in the Treasury are refundable: (1) As specifically authorized by law (See 22 U.S.C. 214a concerning passport fees erroneously...

22 CFR 22.6 - Refund of fees.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Refund of fees. 22.6 Section 22.6 Foreign... FOREIGN SERVICE § 22.6 Refund of fees. (a) Fees which have been collected for deposit in the Treasury are refundable: (1) As specifically authorized by law (See 22 U.S.C. 214a concerning passport fees erroneously...

22 CFR 22.6 - Refund of fees.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Refund of fees. 22.6 Section 22.6 Foreign... FOREIGN SERVICE § 22.6 Refund of fees. (a) Fees which have been collected for deposit in the Treasury are refundable: (1) As specifically authorized by law (See 22 U.S.C. 214a concerning passport fees erroneously...

22 CFR 22.6 - Refund of fees.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Refund of fees. 22.6 Section 22.6 Foreign... FOREIGN SERVICE § 22.6 Refund of fees. (a) Fees which have been collected for deposit in the Treasury are refundable: (1) As specifically authorized by law (See 22 U.S.C. 214a concerning passport fees erroneously...

14 CFR 389.27 - Refund of fee.

Code of Federal Regulations, 2011 CFR

2011-01-01

... 14 Aeronautics and Space 4 2011-01-01 2011-01-01 false Refund of fee. 389.27 Section 389.27...) ORGANIZATION FEES AND CHARGES FOR SPECIAL SERVICES Filing and Processing License Fees § 389.27 Refund of fee... accordance with § 389.23. (b) Any person may file an application for refund of a fee paid since April 28...

14 CFR 389.27 - Refund of fee.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Refund of fee. 389.27 Section 389.27...) ORGANIZATION FEES AND CHARGES FOR SPECIAL SERVICES Filing and Processing License Fees § 389.27 Refund of fee... accordance with § 389.23. (b) Any person may file an application for refund of a fee paid since April 28...

36 CFR 228.66 - Refunds.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 36 Parks, Forests, and Public Property 2 2012-07-01 2012-07-01 false Refunds. 228.66 Section 228.66 Parks, Forests, and Public Property FOREST SERVICE, DEPARTMENT OF AGRICULTURE MINERALS Disposal of Mineral Materials Types and Methods of Disposal § 228.66 Refunds. Upon termination of any contract...

36 CFR 228.66 - Refunds.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 36 Parks, Forests, and Public Property 2 2011-07-01 2011-07-01 false Refunds. 228.66 Section 228.66 Parks, Forests, and Public Property FOREST SERVICE, DEPARTMENT OF AGRICULTURE MINERALS Disposal of Mineral Materials Types and Methods of Disposal § 228.66 Refunds. Upon termination of any contract...

36 CFR 228.66 - Refunds.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 36 Parks, Forests, and Public Property 2 2013-07-01 2013-07-01 false Refunds. 228.66 Section 228.66 Parks, Forests, and Public Property FOREST SERVICE, DEPARTMENT OF AGRICULTURE MINERALS Disposal of Mineral Materials Types and Methods of Disposal § 228.66 Refunds. Upon termination of any contract...

36 CFR 228.66 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 36 Parks, Forests, and Public Property 2 2010-07-01 2010-07-01 false Refunds. 228.66 Section 228.66 Parks, Forests, and Public Property FOREST SERVICE, DEPARTMENT OF AGRICULTURE MINERALS Disposal of Mineral Materials Types and Methods of Disposal § 228.66 Refunds. Upon termination of any contract...

36 CFR 228.66 - Refunds.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 36 Parks, Forests, and Public Property 2 2014-07-01 2014-07-01 false Refunds. 228.66 Section 228.66 Parks, Forests, and Public Property FOREST SERVICE, DEPARTMENT OF AGRICULTURE MINERALS Disposal of Mineral Materials Types and Methods of Disposal § 228.66 Refunds. Upon termination of any contract...

7 CFR 97.178 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-01-01

... VARIETY AND PROTECTION Fees and Charges § 97.178 Refunds. Money paid by mistake or excess payments shall be refunded, but a mere change of plans after the payment of money, as when a party decides to... of the Department of Agriculture (Continued) AGRICULTURAL MARKETING SERVICE (Standards, Inspections...

12 CFR 313.27 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Refunds. 313.27 Section 313.27 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION PROCEDURE AND RULES OF PRACTICE PROCEDURES FOR CORPORATE... later found not to be owed to the Government shall be promptly refunded. Unless required by law or...

22 CFR 23.3 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Refunds. 23.3 Section 23.3 Foreign Relations DEPARTMENT OF STATE FEES AND FUNDS FINANCE AND ACCOUNTING § 23.3 Refunds. (a) Rectifications and readjustments. See § 22.6 of this chapter for outline of circumstances under which fees which have been...

45 CFR 32.10 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Refunds. 32.10 Section 32.10 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION ADMINISTRATIVE WAGE GARNISHMENT § 32.10 Refunds. (a) If the hearing official, pursuant to a hearing under this part, determines that a debt is not...

29 CFR 1650.201 - Purpose.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 29 Labor 4 2012-07-01 2012-07-01 false Purpose. 1650.201 Section 1650.201 Labor Regulations... EEOC to refer past-due legally enforceable debts to the Department of the Treasury (Treasury) for offset against the income tax refunds of persons owing debts to EEOC pursuant to 31 U.S.C. 3720A and 31...

29 CFR 1650.201 - Purpose.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 4 2010-07-01 2010-07-01 false Purpose. 1650.201 Section 1650.201 Labor Regulations... EEOC to refer past-due legally enforceable debts to the Department of the Treasury (Treasury) for offset against the income tax refunds of persons owing debts to EEOC pursuant to 31 U.S.C. 3720A and 31...

29 CFR 1650.201 - Purpose.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 29 Labor 4 2014-07-01 2014-07-01 false Purpose. 1650.201 Section 1650.201 Labor Regulations... EEOC to refer past-due legally enforceable debts to the Department of the Treasury (Treasury) for offset against the income tax refunds of persons owing debts to EEOC pursuant to 31 U.S.C. 3720A and 31...

29 CFR 1650.201 - Purpose.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 29 Labor 4 2013-07-01 2013-07-01 false Purpose. 1650.201 Section 1650.201 Labor Regulations... EEOC to refer past-due legally enforceable debts to the Department of the Treasury (Treasury) for offset against the income tax refunds of persons owing debts to EEOC pursuant to 31 U.S.C. 3720A and 31...

29 CFR 1650.201 - Purpose.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 29 Labor 4 2011-07-01 2011-07-01 false Purpose. 1650.201 Section 1650.201 Labor Regulations... EEOC to refer past-due legally enforceable debts to the Department of the Treasury (Treasury) for offset against the income tax refunds of persons owing debts to EEOC pursuant to 31 U.S.C. 3720A and 31...

45 CFR 31.3 - General rule.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false General rule. 31.3 Section 31.3 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION TAX REFUND OFFSET § 31.3 General rule. (a) Any past-due, legally enforceable debt of at least $25, or such other minimum amount as determined by the...

45 CFR 31.7 - Review of a determination that a debt is past-due and legally enforceable.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 45 Public Welfare 1 2010-10-01 2010-10-01 false Review of a determination that a debt is past-due and legally enforceable. 31.7 Section 31.7 Public Welfare DEPARTMENT OF HEALTH AND HUMAN SERVICES GENERAL ADMINISTRATION TAX REFUND OFFSET § 31.7 Review of a determination that a debt is past-due and...

38 CFR 21.4255 - Refund policy; nonaccredited courses.

Code of Federal Regulations, 2013 CFR

2013-07-01

...; nonaccredited courses. 21.4255 Section 21.4255 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS... Programs Courses § 21.4255 Refund policy; nonaccredited courses. (a) Acceptable refund policy. A refund..., fees, and other charges for a portion of the course does not exceed the approximate pro rata portion of...

38 CFR 21.4255 - Refund policy; nonaccredited courses.

Code of Federal Regulations, 2014 CFR

2014-07-01

...; nonaccredited courses. 21.4255 Section 21.4255 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS... Programs Courses § 21.4255 Refund policy; nonaccredited courses. (a) Acceptable refund policy. A refund..., fees, and other charges for a portion of the course does not exceed the approximate pro rata portion of...

38 CFR 21.4255 - Refund policy; nonaccredited courses.

Code of Federal Regulations, 2012 CFR

2012-07-01

...; nonaccredited courses. 21.4255 Section 21.4255 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS... Programs Courses § 21.4255 Refund policy; nonaccredited courses. (a) Acceptable refund policy. A refund..., fees, and other charges for a portion of the course does not exceed the approximate pro rata portion of...

22 CFR 51.55 - Execution fee not refundable.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 22 Foreign Relations 1 2011-04-01 2011-04-01 false Execution fee not refundable. 51.55 Section 51.55 Foreign Relations DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.55 Execution fee not refundable. The fee for the execution of a passport application is not refundable. ...

22 CFR 51.55 - Execution fee not refundable.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 22 Foreign Relations 1 2013-04-01 2013-04-01 false Execution fee not refundable. 51.55 Section 51.55 Foreign Relations DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.55 Execution fee not refundable. The fee for the execution of a passport application is not refundable. ...

22 CFR 51.55 - Execution fee not refundable.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 22 Foreign Relations 1 2010-04-01 2010-04-01 false Execution fee not refundable. 51.55 Section 51.55 Foreign Relations DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.55 Execution fee not refundable. The fee for the execution of a passport application is not refundable. ...

22 CFR 51.55 - Execution fee not refundable.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 22 Foreign Relations 1 2014-04-01 2014-04-01 false Execution fee not refundable. 51.55 Section 51.55 Foreign Relations DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.55 Execution fee not refundable. The fee for the execution of a passport application is not refundable. ...

22 CFR 51.55 - Execution fee not refundable.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 22 Foreign Relations 1 2012-04-01 2012-04-01 false Execution fee not refundable. 51.55 Section 51.55 Foreign Relations DEPARTMENT OF STATE NATIONALITY AND PASSPORTS PASSPORTS Fees § 51.55 Execution fee not refundable. The fee for the execution of a passport application is not refundable. ...

48 CFR 970.5227-8 - Refund of royalties.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 5 2010-10-01 2010-10-01 false Refund of royalties. 970... for Management and Operating Contracts 970.5227-8 Refund of royalties. Insert the following clause in solicitations and contracts in accordance with 970.2702-4: Refund of Royalties (AUG 2002) (a) During performance...

47 CFR 1.1160 - Refunds of regulatory fees.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 1 2010-10-01 2010-10-01 false Refunds of regulatory fees. 1.1160 Section 1... Statutory Charges and Procedures for Payment § 1.1160 Refunds of regulatory fees. (a) Regulatory fees will be refunded, upon request, only in the following instances: (1) When no regulatory fee is required or...

48 CFR 1632.607 - Tax credit.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation. ...

48 CFR 1632.607 - Tax credit.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Tax credit. 1632.607... 1632.607 Tax credit. FAR 32.607 has no practical application to FEHBP contracts. The statutory... may not offset debts to the Fund by a tax credit which is solely a Government obligation. ...

48 CFR 2132.607 - Tax credit.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 48 Federal Acquisition Regulations System 6 2011-10-01 2011-10-01 false Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a Government...

48 CFR 2132.607 - Tax credit.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 48 Federal Acquisition Regulations System 6 2010-10-01 2010-10-01 true Tax credit. 2132.607... Contract Debts 2132.607 Tax credit. FAR 32.607 has no practical application to FEGLI Program contracts. The... Government, contractors may not offset debts to the Fund by a tax credit that is solely a Government...

47 CFR 32.4070 - Income taxes-accrued.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 47 Telecommunication 2 2011-10-01 2011-10-01 false Income taxes-accrued. 32.4070 Section 32.4070... FOR TELECOMMUNICATIONS COMPANIES Instructions for Balance Sheet Accounts § 32.4070 Income taxes... credited with the offsetting amount of current year income taxes (Federal, state and local) accrued during...

29 CFR 4903.31 - Eligibility of debt for tax refund offset.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 4903.31 Labor Regulations Relating to Labor (Continued) PENSION BENEFIT GUARANTY CORPORATION INTERNAL...) If the debt is a consumer debt and exceeds $100, the PBGC has disclosed the debt to a consumer reporting agency (as authorized by 31 U.S.C. 3711(f) and provided in § 4903.32), unless a consumer reporting...

42 CFR 433.320 - Procedures for refunds to CMS.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 4 2010-10-01 2010-10-01 false Procedures for refunds to CMS. 433.320 Section 433... Overpayments to Providers § 433.320 Procedures for refunds to CMS. (a) Basic requirements. (1) The agency must refund the Federal share of overpayments that are subject to recovery to CMS through a credit on its...

26 CFR 48.6412-3 - Amount of tax paid on each article.

Code of Federal Regulations, 2010 CFR

2010-04-01

... article. (2) Price readjustments which cannot be attributed to specific articles as of the inventory date... 26 Internal Revenue 16 2010-04-01 2010-04-01 true Amount of tax paid on each article. 48.6412-3... article. (a) General rule. For purposes of making the claim for credit or refund under § 48.6412-1 in...

7 CFR 17.10 - Refunds and insurance.

Code of Federal Regulations, 2010 CFR

2010-01-01

... replacement of the commodity. (2) For payment under paragraph (a) of this section, the local currency refunded... Office of the Secretary of Agriculture SALES OF AGRICULTURAL COMMODITIES MADE AVAILABLE UNDER TITLE I OF... applicable Agricultural Commodities Agreement between the U.S. and the participant. (b) Adjustment refunds...

7 CFR 17.10 - Refunds and insurance.

Code of Federal Regulations, 2011 CFR

2011-01-01

... replacement of the commodity. (2) For payment under paragraph (a) of this section, the local currency refunded... Office of the Secretary of Agriculture SALES OF AGRICULTURAL COMMODITIES MADE AVAILABLE UNDER TITLE I OF... applicable Agricultural Commodities Agreement between the U.S. and the participant. (b) Adjustment refunds...

Expanding coverage via tax credits: trade-offs and outcomes.

PubMed

Pauly, M; Herring, B

2001-01-01

In this paper we discuss various options for using refundable tax credits to reduce the number of uninsured persons. The effect of tax credits on the number of uninsured depends on the form of the credit scheme adopted. Moreover, since large subsidies for private insurance directed to low-income persons have never been implemented, there is considerable uncertainty about the effect of various tax credit proposals. We find that small credits will do little to reduce the number of uninsured but that credits covering about half of the premium for a benchmark policy might have a significant effect, especially if they take a fixed-dollar form and can be used for policies with few restrictions. Finally, we discuss the normative issues surrounding the "costs" of these credits schemes, and the policy issues raised by the uncertainty of the effects.

19 CFR 191.144 - Refund of duties.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 19 Customs Duties 2 2010-04-01 2010-04-01 false Refund of duties. 191.144 Section 191.144 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) DRAWBACK Foreign-Built Jet Aircraft Engines Processed in the United States § 191.144 Refund of...

19 CFR 191.144 - Refund of duties.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 19 Customs Duties 2 2011-04-01 2011-04-01 false Refund of duties. 191.144 Section 191.144 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY (CONTINUED) DRAWBACK Foreign-Built Jet Aircraft Engines Processed in the United States § 191.144 Refund of...

19 CFR 133.53 - Refund of duty.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 19 Customs Duties 1 2011-04-01 2011-04-01 false Refund of duty. 133.53 Section 133.53 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND SECURITY; DEPARTMENT OF THE TREASURY... § 133.53 Refund of duty. If a violation of the trademark or copyright laws is not discovered until after...

Audit of the internal controls over the processing of oil overcharge refunds

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

Not Available

1992-03-31

This report is on internal controls over the processing of oil overcharge refunds. The Office of Hearings and Appeals administers the distribution of refunds to parties that were overcharged during the period of petroleum price controls. The refund process was initiated in 1979. As of September 30, 1991, Hearings and Appeals had received over 200,000 applications for refunds. It had granted refunds with a total value of more than 600 million on about 160,000 applications, with 26,636 applications pending. The objectie of the audit was to evaluate the adequacy of Hearings and Appeals' internal controls over refund practices and procedures,more » specifically those used to ensure that claims approved were complete, systematically processed, and properly distributed.« less

Audit of the internal controls over the processing of oil overcharge refunds

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

Not Available

1992-03-31

This report is on internal controls over the processing of oil overcharge refunds. The Office of Hearings and Appeals administers the distribution of refunds to parties that were overcharged during the period of petroleum price controls. The refund process was initiated in 1979. As of September 30, 1991, Hearings and Appeals had received over 200,000 applications for refunds. It had granted refunds with a total value of more than 600 million on about 160,000 applications, with 26,636 applications pending. The objectie of the audit was to evaluate the adequacy of Hearings and Appeals` internal controls over refund practices and procedures,more » specifically those used to ensure that claims approved were complete, systematically processed, and properly distributed.« less

47 CFR 32.4341 - Net deferred tax liability adjustments.

Code of Federal Regulations, 2010 CFR

2010-10-01

... in Accounts 4100 and 4340 for: (1) Tax effects of temporary differences accounted for under the flow... rates (Federal, state and local). As tax rates increase or decrease, the offsetting debit or credit will...

31 CFR 5.10 - How will Treasury entities use administrative offset (offset of non-tax Federal payments) to...

Code of Federal Regulations, 2010 CFR

2010-07-01

... Offset Program. (1) In most cases, the Financial Management Service uses the Treasury Offset Program to... transferred to the Financial Management Service under § 5.9 of this part, Treasury entities will refer any... Management Service, in writing, that the debt is valid, delinquent, legally enforceable, and that there are...

27 CFR 53.172 - Credit or refund of manufacturers tax under chapter 32.

Code of Federal Regulations, 2010 CFR

2010-04-01

... total inventory, by model number and quantity, of all such articles purchased tax-paid and held for sale... that the article is not subject to tax under chapter 32 of the Code. (C) Inventory requirement. The inventory shall not include any such article, title to which, or possession of which, has previously been...

26 CFR 48.6416(a)-3 - Credit or refund of manufacturers tax under chapter 32.

Code of Federal Regulations, 2010 CFR

2010-04-01

... total inventory, by model number and quantity, of all such articles purchased tax-paid and held for sale... article is not subject to tax under chapter 32. (C) Inventory requirement. The inventory shall not include... the price of the article with respect to which it was imposed nor collected the amount of the tax from...

7 CFR 1280.215 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-01-01

... AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE LAMB PROMOTION, RESEARCH, AND INFORMATION ORDER Lamb Promotion, Research, and Information Order Expenses § 1280.215 Refunds. Any producer...

The Dual Benefits of Tax Credits: Taxpayer Income Generation and Economy Stimulus

ERIC Educational Resources Information Center

Guerrero, Robin; Tiggeman, Theresa; Edmond, Tracie

2010-01-01

Two important provisions of the Internal Revenue Code were the creation of the Earned Income Tax Credit and Child Tax Credit. Each of these credits were designed to reduce the amount of tax owed, thereby offsetting some of the increases in living expenses and federal income tax. For many this results in a smaller a tax liability. For others with…

37 CFR 1.446 - Refund of international application filing and processing fees.

Code of Federal Regulations, 2010 CFR

2010-07-01

... refund amounts of twenty-five dollars or less unless a refund is specifically requested and will not...)) will be refunded (PCT Rule 57.6) only if: (1) The Demand is withdrawn before the Demand has been sent by the International Preliminary Examining Authority to the International Bureau, or (2) The Demand...

24 CFR 206.116 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-04-01

... MORTGAGE AND LOAN INSURANCE PROGRAMS UNDER NATIONAL HOUSING ACT AND OTHER AUTHORITIES HOME EQUITY CONVERSION MORTGAGE INSURANCE Contract Rights and Obligations Mortgage Insurance Premiums § 206.116 Refunds...

24 CFR 206.116 - Refunds.

Code of Federal Regulations, 2011 CFR

2011-04-01

... MORTGAGE AND LOAN INSURANCE PROGRAMS UNDER NATIONAL HOUSING ACT AND OTHER AUTHORITIES HOME EQUITY CONVERSION MORTGAGE INSURANCE Contract Rights and Obligations Mortgage Insurance Premiums § 206.116 Refunds...

40 CFR 1027.125 - Can I get a refund?

Code of Federal Regulations, 2010 CFR

2010-07-01

... 40 Protection of Environment 32 2010-07-01 2010-07-01 false Can I get a refund? 1027.125 Section 1027.125 Protection of Environment ENVIRONMENTAL PROTECTION AGENCY (CONTINUED) AIR POLLUTION CONTROLS FEES FOR ENGINE, VEHICLE, AND EQUIPMENT COMPLIANCE PROGRAMS § 1027.125 Can I get a refund? (a) We will...

10 CFR 1015.203 - Collection by administrative offset.

Code of Federal Regulations, 2010 CFR

2010-01-01

... to satisfy, in part or in full, a past due, legally enforceable delinquent debt. The notice shall..., DOE must certify, in a form acceptable to Treasury, that: (i) The debt(s) is (are) past due and... centralized administrative offset is not available or appropriate, past due, legally enforceable non-tax...

7 CFR 760.113 - Refunds; joint and several liability.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 7 2010-01-01 2010-01-01 false Refunds; joint and several liability. 760.113 Section... Agricultural Disaster Assistance Programs § 760.113 Refunds; joint and several liability. (a) In the event that... provided that interest will in all cases run from the date of the original disbursement. (b) All persons...

42 CFR 60.54 - Payment of refunds by schools.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 42 Public Health 1 2011-10-01 2011-10-01 false Payment of refunds by schools. 60.54 Section 60.54... ASSISTANCE LOAN PROGRAM The School § 60.54 Payment of refunds by schools. A participating school must pay... subsequent holder of the loan note, if the school has knowledge of the holder's identity). At the same time...

24 CFR 811.110 - Refunding of obligations issued to finance Section 8 projects.

Code of Federal Regulations, 2013 CFR

2013-04-01

... finance Section 8 projects. 811.110 Section 811.110 Housing and Urban Development REGULATIONS RELATING TO... RELATED AMENDMENTS § 811.110 Refunding of obligations issued to finance Section 8 projects. (a) This... refunding which generate the McKinney Act savings and, if necessary, HUD will finance in refunding bond debt...

24 CFR 811.110 - Refunding of obligations issued to finance Section 8 projects.

Code of Federal Regulations, 2012 CFR

2012-04-01

... finance Section 8 projects. 811.110 Section 811.110 Housing and Urban Development REGULATIONS RELATING TO... RELATED AMENDMENTS § 811.110 Refunding of obligations issued to finance Section 8 projects. (a) This... refunding which generate the McKinney Act savings and, if necessary, HUD will finance in refunding bond debt...

24 CFR 811.110 - Refunding of obligations issued to finance Section 8 projects.

Code of Federal Regulations, 2014 CFR

2014-04-01

... finance Section 8 projects. 811.110 Section 811.110 Housing and Urban Development REGULATIONS RELATING TO... RELATED AMENDMENTS § 811.110 Refunding of obligations issued to finance Section 8 projects. (a) This... refunding which generate the McKinney Act savings and, if necessary, HUD will finance in refunding bond debt...

19 CFR 10.440 - Right to make post-importation claim and refund duties.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 19 Customs Duties 1 2010-04-01 2010-04-01 false Right to make post-importation claim and refund... States-Chile Free Trade Agreement Post-Importation Duty Refund Claims § 10.440 Right to make post-importation claim and refund duties. Notwithstanding any other available remedy, where a good would have...

26 CFR 55.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

Code of Federal Regulations, 2012 CFR

2012-04-01

... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6109-1 Tax...

26 CFR 55.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

Code of Federal Regulations, 2013 CFR

2013-04-01

... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6109-1 Tax...

26 CFR 55.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

Code of Federal Regulations, 2014 CFR

2014-04-01

... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6109-1 Tax...

26 CFR 55.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

Code of Federal Regulations, 2011 CFR

2011-04-01

... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6109-1 Tax...

26 CFR 55.6109-1 - Tax return preparers furnishing identifying numbers for returns or claims for refund.

Code of Federal Regulations, 2010 CFR

2010-04-01

... SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES (CONTINUED) EXCISE TAX ON REAL ESTATE INVESTMENT TRUSTS AND REGULATED INVESTMENT COMPANIES Procedure and Administration § 55.6109-1 Tax...

32 CFR 701.51 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-07-01

... AVAILABILITY OF DEPARTMENT OF THE NAVY RECORDS AND PUBLICATION OF DEPARTMENT OF THE NAVY DOCUMENTS AFFECTING THE PUBLIC FOIA Fees § 701.51 Refunds. In the event that a DON activity discovers that it has...

19 CFR 181.31 - Right to make post-importation claim and refund duties.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 19 Customs Duties 2 2010-04-01 2010-04-01 false Right to make post-importation claim and refund... Refund Claims § 181.31 Right to make post-importation claim and refund duties. Notwithstanding any other available remedy, including the right to amend an entry so long as liquidation of the entry has not become...

42 CFR 60.21 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-10-01

... The Loan § 60.21 Refunds. (a) Student authorization. By applying for a HEAL loan, a student authorizes... original lender (or to a subsequent holder of the loan note, if the school has knowledge of the holder's...

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 1.148-9 - Arbitrage rules for refunding issues.

Code of Federal Regulations, 2010 CFR

2010-04-01

... par bond, its stated principal amount, and in reference to any other bond, its present value. (3... allocated to the refunding of a separate prior issue is based on the present value of the refunded debt... satisfying the representative allocation method if that investment is valued at fair market value on the...

24 CFR 220.806 - Pro rata refund of insurance premium.

Code of Federal Regulations, 2010 CFR

2010-04-01

... refund of insurance premium. Upon termination of loan insurance contract by a payment in full or by a... equal to the pro rata portion of the current annual loan insurance premium theretofore paid which is... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Pro rata refund of insurance...

24 CFR 241.825 - Pro rata refund of insurance premium.

Code of Federal Regulations, 2011 CFR

2011-04-01

... Projects Without a HUD-Insured or HUD-Held Mortgage Premiums § 241.825 Pro rata refund of insurance premium... of the current annual loan insurance premium theretofore paid which is applicable to the portion of... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Pro rata refund of insurance...

24 CFR 220.806 - Pro rata refund of insurance premium.

Code of Federal Regulations, 2011 CFR

2011-04-01

... refund of insurance premium. Upon termination of loan insurance contract by a payment in full or by a... equal to the pro rata portion of the current annual loan insurance premium theretofore paid which is... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Pro rata refund of insurance...

78 FR 19714 - User Fees and Refunds for Premarket Approval Applications and Device Biologics License...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-04-02

...] User Fees and Refunds for Premarket Approval Applications and Device Biologics License Applications... availability of the guidance entitled ``User Fees and Refunds for Premarket Approval Applications (PMAs) and... for single copies of the guidance document entitled ``User Fees and Refunds for Premarket Approval...

50 CFR 270.22 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 50 Wildlife and Fisheries 7 2010-10-01 2010-10-01 false Refunds. 270.22 Section 270.22 Wildlife and Fisheries NATIONAL MARINE FISHERIES SERVICE, NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION, DEPARTMENT OF COMMERCE FISH AND SEAFOOD PROMOTION SPECIES-SPECIFIC SEAFOOD MARKETING COUNCILS § 270.22...

29 CFR 1949.5 - Refunds.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 29 Labor 9 2011-07-01 2011-07-01 false Refunds. 1949.5 Section 1949.5 Labor Regulations Relating to Labor (Continued) OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION, DEPARTMENT OF LABOR (CONTINUED) OFFICE OF TRAINING AND EDUCATION, OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION OSHA Training Institute...

29 CFR 1949.5 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 29 Labor 9 2010-07-01 2010-07-01 false Refunds. 1949.5 Section 1949.5 Labor Regulations Relating to Labor (Continued) OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION, DEPARTMENT OF LABOR (CONTINUED) OFFICE OF TRAINING AND EDUCATION, OCCUPATIONAL SAFETY AND HEALTH ADMINISTRATION OSHA Training Institute...

75 FR 22725 - Express Mail Next Day Delivery Postage Refund Amendment

Federal Register 2010, 2011, 2012, 2013, 2014

2010-04-30

... at all times of deposit or between all Post Office TM facilities. Express Mail Second Day Delivery During the time period of December 22 through December 25, postage refunds for Express Mail Second Day..., or for which delivery to the addressee was not attempted on the second business day. These refunds...

27 CFR 479.120 - Refunds.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2013-04-01 2013-04-01 false Refunds. 479.120 Section 479.120 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS...

27 CFR 479.120 - Refunds.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2014-04-01 2014-04-01 false Refunds. 479.120 Section 479.120 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS...

27 CFR 479.120 - Refunds.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2012-04-01 2010-04-01 true Refunds. 479.120 Section 479.120 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS...

27 CFR 479.120 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Refunds. 479.120 Section 479.120 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS...

27 CFR 479.172 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false Refunds. 479.172 Section 479.172 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS...

27 CFR 479.172 - Refunds.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2013-04-01 2013-04-01 false Refunds. 479.172 Section 479.172 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS...

27 CFR 479.172 - Refunds.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2014-04-01 2014-04-01 false Refunds. 479.172 Section 479.172 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS...

27 CFR 479.120 - Refunds.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Refunds. 479.120 Section 479.120 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS...

27 CFR 479.172 - Refunds.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2012-04-01 2010-04-01 true Refunds. 479.172 Section 479.172 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS...

27 CFR 479.172 - Refunds.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true Refunds. 479.172 Section 479.172 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION MACHINE GUNS, DESTRUCTIVE DEVICES, AND CERTAIN OTHER FIREARMS...

12 CFR 313.100 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 12 Banks and Banking 4 2010-01-01 2010-01-01 false Refunds. 313.100 Section 313.100 Banks and Banking FEDERAL DEPOSIT INSURANCE CORPORATION PROCEDURE AND RULES OF PRACTICE PROCEDURES FOR CORPORATE... amount collected by means of administrative wage garnishment. (b) Unless required by federal law or...

18 CFR 154.501 - Refunds.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Refunds. 154.501 Section 154.501 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT... other time period established by the Commission or as established in the pipeline's tariff. (b) Costs of...

18 CFR 154.501 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 18 Conservation of Power and Water Resources 1 2010-04-01 2010-04-01 false Refunds. 154.501 Section 154.501 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT... other time period established by the Commission or as established in the pipeline's tariff. (b) Costs of...

18 CFR 154.501 - Refunds.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Refunds. 154.501 Section 154.501 Conservation of Power and Water Resources FEDERAL ENERGY REGULATORY COMMISSION, DEPARTMENT... other time period established by the Commission or as established in the pipeline's tariff. (b) Costs of...

7 CFR 1280.214 - Refund escrow accounts.

Code of Federal Regulations, 2010 CFR

2010-01-01

... AGREEMENTS AND ORDERS; MISCELLANEOUS COMMODITIES), DEPARTMENT OF AGRICULTURE LAMB PROMOTION, RESEARCH, AND INFORMATION ORDER Lamb Promotion, Research, and Information Order Expenses § 1280.214 Refund escrow accounts...

12 CFR 1005.34 - Procedures for cancellation and refund of remittance transfers.

Code of Federal Regulations, 2014 CFR

2014-01-01

... recipient. (b) Time limits and refund requirements. A remittance transfer provider shall refund, at no... remittance transfers. 1005.34 Section 1005.34 Banks and Banking BUREAU OF CONSUMER FINANCIAL PROTECTION ELECTRONIC FUND TRANSFERS (REGULATION E) Requirements for Remittance Transfers § 1005.34 Procedures for...

12 CFR 1005.34 - Procedures for cancellation and refund of remittance transfers.

Code of Federal Regulations, 2013 CFR

2013-01-01

... recipient. (b) Time limits and refund requirements. A remittance transfer provider shall refund, at no... remittance transfers. 1005.34 Section 1005.34 Banks and Banking BUREAU OF CONSUMER FINANCIAL PROTECTION ELECTRONIC FUND TRANSFERS (REGULATION E) Requirements for Remittance Transfers § 1005.34 Procedures for...

26 CFR 1.1313(a)-3 - Final disposition of claim for refund as a determination.

Code of Federal Regulations, 2010 CFR

2010-04-01

... determination may take the form of a final disposition of a claim for refund. Such disposition may result in a... expiration of the time allowed by section 6532 for instituting suit on the claim for refund, unless the suit... remaining $5,000 becomes final upon the expiration of the time for instituting suit on the claim for refund...

49 CFR 91.13 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 49 Transportation 1 2010-10-01 2010-10-01 false Refunds. 91.13 Section 91.13 Transportation Office of the Secretary of Transportation INTERNATIONAL AIR TRANSPORTATION FAIR COMPETITIVE PRACTICES § 91....9(e) or the distribution to U.S. flag air carriers of funds collected under this part shall be with...

Employment Impact of Sugar-Sweetened Beverage Taxes

PubMed Central

Powell, Lisa M.; Wada, Roy; Persky, Joseph J.; Chaloupka, Frank J.

2014-01-01

Objectives. We assessed the impact of sugar-sweetened beverage (SSB) taxes on net employment. Methods. We used a macroeconomic simulation model to assess the employment impact of a 20% SSB tax accounting for changes in SSB demand, substitution to non-SSBs, income effects, and government expenditures of tax revenues for Illinois and California in 2012. Results. We found increased employment of 4406 jobs in Illinois and 6654 jobs in California, representing a respective 0.06% and 0.03% change in employment. Declines in employment within the beverage industry occurred but were offset by new employment in nonbeverage industry and government sectors. Conclusions. SSB taxes do not have a negative impact on state-level employment, and industry claims of regional job losses are overstated and may mislead lawmakers and constituents. PMID:24524492

38 CFR 1.967 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Referrals to Gao, Department of Justice, Or Irs § 1.967 Refunds. (a) Except as provided in paragraph (c) of... educational institution found liable under 38 U.S.C. 3685. Waiver of collection of educational benefit overpayments from all or a portion of the eligible persons attending an educational institution which has been...

78 FR 38203 - Refunds and Exchanges

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-26

... addressing this particular subject. Refunds for Adhesive Stamps in Connection With Authorized Marketing... to un-mailed matter in connection with an authorized marketing program. Under current standards for... affected by removing the reference to (USPS) authorized marketing programs. Therefore, the Postal Service...

29 CFR 4062.7 - Calculating interest on liability and refunds of overpayments.

Code of Federal Regulations, 2010 CFR

2010-07-01

... termination date, on any unpaid portion of the liability. Such interest accrues at the rate set forth in... amount of liability under this part, the PBGC shall refund the excess amount, with interest at the rate... compounded daily. (c) Interest rate. The interest rate on liability under this part and refunds thereof is...

24 CFR 242.21 - Refund of fees.

Code of Federal Regulations, 2010 CFR

2010-04-01

... proceedings or other legal action taken by a government body or public agency, or in such other instances as... of the inspection fee paid in connection with early commencement of work is not refundable. ...

The Little Engine That Hasn't: The Poor Performance of Employer Tax Credits for Child Care.

ERIC Educational Resources Information Center

FitzPatrick, Christina Smith; Campbell, Nancy Duff

An increasingly popular approach to addressing child care needs of Americas families is to give state tax credits to employers that provide child care assistance to their employees, thereby permitting the employer to offset part of its child care expenditures against its state tax liability. Currently, 28 states have such tax credits, and a…

75 FR 28325 - Proposed Collection; Comment Request for Form 8316

Federal Register 2010, 2011, 2012, 2013, 2014

2010-05-20

... 8316, Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages... . SUPPLEMENTARY INFORMATION: Title: Information Regarding Request for Refund of Social Security Tax Erroneously... information technology; and (e) estimates of capital or start-up costs and costs of operation, maintenance...

78 FR 16213 - Refunds and Exchanges

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-14

... POSTAL SERVICE 39 CFR Part 111 Refunds and Exchanges AGENCY: Postal Service TM . ACTION: Proposed rule. SUMMARY: The Postal Service TM proposes to revise Mailing Standards of the United States Postal Service, Domestic Mail Manual (DMM[supreg]) 604.9, and other DMM sections, to remove obsolete standards...

Could targeted food taxes improve health?

PubMed Central

Mytton, Oliver; Gray, Alastair; Rayner, Mike; Rutter, Harry

2007-01-01

Objective To examine the effects on nutrition, health and expenditure of extending value added tax (VAT) to a wider range of foods in the UK. Method A model based on consumption data and elasticity values was constructed to predict the effects of extending VAT to certain categories of food. The resulting changes in demand, expenditure, nutrition and health were estimated. Three different tax regimens were examined: (1) taxing the principal sources of dietary saturated fat; (2) taxing foods defined as unhealthy by the SSCg3d nutrient scoring system; and (3) taxing foods in order to obtain the best health outcome. Data Consumption patterns and elasticity data were taken from the National Food Survey of Great Britain. The health effects of changing salt and fat intake were from previous meta‐analyses. Results (1) Taxing only the principal sources of dietary saturated fat is unlikely to reduce the incidence of cardiovascular disease because the reduction in saturated fat is offset by a rise in salt consumption. (2) Taxing unhealthy foods, defined by SSCg3d score, might avert around 2300 deaths per annum, primarily by reducing salt intake. (3) Taxing a wider range of foods could avert up to 3200 cardiovascular deaths in the UK per annum (a 1.7% reduction). Conclusions Taxing foodstuffs can have unpredictable health effects if cross‐elasticities of demand are ignored. A carefully targeted fat tax could produce modest but meaningful changes in food consumption and a reduction in cardiovascular disease. PMID:17630367

Could targeted food taxes improve health?

PubMed

Mytton, Oliver; Gray, Alastair; Rayner, Mike; Rutter, Harry

2007-08-01

To examine the effects on nutrition, health and expenditure of extending value added tax (VAT) to a wider range of foods in the UK. A model based on consumption data and elasticity values was constructed to predict the effects of extending VAT to certain categories of food. The resulting changes in demand, expenditure, nutrition and health were estimated. Three different tax regimens were examined: (1) taxing the principal sources of dietary saturated fat; (2) taxing foods defined as unhealthy by the SSCg3d nutrient scoring system; and (3) taxing foods in order to obtain the best health outcome. Consumption patterns and elasticity data were taken from the National Food Survey of Great Britain. The health effects of changing salt and fat intake were from previous meta-analyses. (1) Taxing only the principal sources of dietary saturated fat is unlikely to reduce the incidence of cardiovascular disease because the reduction in saturated fat is offset by a rise in salt consumption. (2) Taxing unhealthy foods, defined by SSCg3d score, might avert around 2,300 deaths per annum, primarily by reducing salt intake. (3) Taxing a wider range of foods could avert up to 3,200 cardiovascular deaths in the UK per annum (a 1.7% reduction). Taxing foodstuffs can have unpredictable health effects if cross-elasticities of demand are ignored. A carefully targeted fat tax could produce modest but meaningful changes in food consumption and a reduction in cardiovascular disease.

27 CFR 40.286 - Refund of overpayment.

Code of Federal Regulations, 2012 CFR

2012-04-01

... computational error, he shall do so on TTB F 5620.8, in duplicate. The original shall be filed with the... tobacco products results from other than a computational error any claim for refund or credit shall be...

27 CFR 40.286 - Refund of overpayment.

Code of Federal Regulations, 2011 CFR

2011-04-01

... computational error, he shall do so on TTB F 5620.8, in duplicate. The original shall be filed with the... tobacco products results from other than a computational error any claim for refund or credit shall be...

27 CFR 40.286 - Refund of overpayment.

Code of Federal Regulations, 2013 CFR

2013-04-01

... computational error, he shall do so on TTB F 5620.8, in duplicate. The original shall be filed with the... tobacco products results from other than a computational error any claim for refund or credit shall be...

27 CFR 40.286 - Refund of overpayment.

Code of Federal Regulations, 2014 CFR

2014-04-01

... computational error, he shall do so on TTB F 5620.8, in duplicate. The original shall be filed with the... tobacco products results from other than a computational error any claim for refund or credit shall be...

27 CFR 40.286 - Refund of overpayment.

Code of Federal Regulations, 2010 CFR

2010-04-01

... computational error, he shall do so on Form 2635 (5620.8), in duplicate. The original shall be filed with the... tobacco products results from other than a computational error any claim for refund or credit shall be...

78 FR 40830 - Proposed Collection; Comment Request for Form 8316

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-08

... 8316, Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on Wages... INFORMATION: Title: Information Regarding Request for Refund of Social Security Tax Erroneously Withheld on... information technology; and (e) estimates of capital or start-up costs and costs of operation, [[Page 40831...

48 CFR 5252.242-9000 - Refunds.

Code of Federal Regulations, 2010 CFR

2010-10-01

..., accuracy and completeness of, cost or pricing data applicable to the item. (End of clause) ... on price was reached and the contract price. Refunds will not be made to recoup the amount of cost... established catalog or market price, plus the value of any unique requirements, including delivery terms...

76 FR 13629 - Revised Draft Guidance for Industry on User Fee Waivers, Reductions, and Refunds for Drug and...

Federal Register 2010, 2011, 2012, 2013, 2014

2011-03-14

...] Revised Draft Guidance for Industry on User Fee Waivers, Reductions, and Refunds for Drug and Biological... entitled ``User Fee Waivers, Reductions, and Refunds for Drug and Biological Products.'' This revised draft... industry entitled ``User Fee Waivers, Reductions, and Refunds for Drug and Biological Products.'' This...

41 CFR 301-10.115 - Am I authorized to receive a refund or credit for unused transportation?

Code of Federal Regulations, 2010 CFR

2010-07-01

... receive a refund or credit for unused transportation? 301-10.115 Section 301-10.115 Public Contracts and... § 301-10.115 Am I authorized to receive a refund or credit for unused transportation? No. You are not authorized to receive a refund, credit, or any other negotiable document from a carrier for unfurnished...

26 CFR 1.667(a)-1A - Denial of refund to trusts.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 26 Internal Revenue 8 2011-04-01 2011-04-01 false Denial of refund to trusts. 1.667(a)-1A Section 1.667(a)-1A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME... Taxable Years Beginning Before January 1, 1969 § 1.667(a)-1A Denial of refund to trusts. If an amount is...

26 CFR 1.667(a)-1A - Denial of refund to trusts.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 26 Internal Revenue 8 2010-04-01 2010-04-01 false Denial of refund to trusts. 1.667(a)-1A Section 1.667(a)-1A Internal Revenue INTERNAL REVENUE SERVICE, DEPARTMENT OF THE TREASURY (CONTINUED) INCOME... Beginning Before January 1, 1969 § 1.667(a)-1A Denial of refund to trusts. If an amount is deemed under...

45 CFR 303.102 - Collection of overdue support by State income tax refund offset.

Code of Federal Regulations, 2011 CFR

2011-10-01

... CHILD SUPPORT ENFORCEMENT (CHILD SUPPORT ENFORCEMENT PROGRAM), ADMINISTRATION FOR CHILDREN AND FAMILIES, DEPARTMENT OF HEALTH AND HUMAN SERVICES STANDARDS FOR PROGRAM OPERATIONS § 303.102 Collection of overdue... services under § 302.33 of this chapter, and (2) The State does not determine, using guidelines it must...

45 CFR 303.102 - Collection of overdue support by State income tax refund offset.

Code of Federal Regulations, 2010 CFR

2010-10-01

... CHILD SUPPORT ENFORCEMENT (CHILD SUPPORT ENFORCEMENT PROGRAM), ADMINISTRATION FOR CHILDREN AND FAMILIES, DEPARTMENT OF HEALTH AND HUMAN SERVICES STANDARDS FOR PROGRAM OPERATIONS § 303.102 Collection of overdue... services under § 302.33 of this chapter, and (2) The State does not determine, using guidelines it must...

20 CFR 408.920 - When will we seek refund of an SVB overpayment?

Code of Federal Regulations, 2014 CFR

2014-04-01

... 20 Employees' Benefits 2 2014-04-01 2014-04-01 false When will we seek refund of an SVB overpayment? 408.920 Section 408.920 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SPECIAL BENEFITS FOR CERTAIN WORLD WAR II VETERANS Underpayments and Overpayments Refund of Overpayments § 408.920 When will we...

20 CFR 408.920 - When will we seek refund of an SVB overpayment?

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 2 2010-04-01 2010-04-01 false When will we seek refund of an SVB overpayment? 408.920 Section 408.920 Employees' Benefits SOCIAL SECURITY ADMINISTRATION SPECIAL BENEFITS FOR CERTAIN WORLD WAR II VETERANS Underpayments and Overpayments Refund of Overpayments § 408.920 When will we...

The insurance refund request: a legal analysis.

PubMed

Rollman, S O

1998-12-01

When an insurance payment is made erroneously to a healthcare provider and no contract between the insurer and provider addresses the issue of refunding such payments, the law relating to restitution generally applies. Restitution does not apply, however, to three exceptions that the courts have used to refuse claims by insurers for refunds of overpayments: the innocent third-party creditor exception, whereby the healthcare provider cannot be unjustly enriched by the overpayment, cannot have induced the mistaken payment, and cannot have known beforehand that the insurer was not obligated to pay; the material change in position exception, whereby the healthcare provider in good faith accepts an overpayment and so does not pursue other means of payment; and the assumption of the risk exception, which occurs when the insurer pays a claim without having complete information about it.

38 CFR 21.5064 - Refund upon disenrollment.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2014-07-01 2014-07-01 false Refund upon disenrollment. 21.5064 Section 21.5064 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans' Educational Assistance Under...

38 CFR 21.5064 - Refund upon disenrollment.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2013-07-01 2013-07-01 false Refund upon disenrollment. 21.5064 Section 21.5064 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans' Educational Assistance Under...

38 CFR 21.5064 - Refund upon disenrollment.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2012-07-01 2012-07-01 false Refund upon disenrollment. 21.5064 Section 21.5064 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans' Educational Assistance Under...

38 CFR 21.5064 - Refund upon disenrollment.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2010-07-01 2010-07-01 false Refund upon disenrollment. 21.5064 Section 21.5064 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans' Educational Assistance Under...

38 CFR 21.5064 - Refund upon disenrollment.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 38 Pensions, Bonuses, and Veterans' Relief 2 2011-07-01 2011-07-01 false Refund upon disenrollment. 21.5064 Section 21.5064 Pensions, Bonuses, and Veterans' Relief DEPARTMENT OF VETERANS AFFAIRS (CONTINUED) VOCATIONAL REHABILITATION AND EDUCATION Post-Vietnam Era Veterans' Educational Assistance Under...

A cost-benefit analysis of a deposit-refund program for beverage containers in Israel.

PubMed

Lavee, Doron

2010-02-01

The paper presents a full cost-benefit analysis of a deposit-refund program for beverage containers in Israel. We examine all cost elements of the program--storage, collection, and treatment costs of empty containers, and all potential benefits--savings in alternative treatment costs (waste collection and landfill disposal), cleaner public spaces, reduction of landfill volumes, energy-savings externalities associated with use of recycled materials, and creation of new workplaces. A wide variety of data resources is employed, and some of the critical issues are examined via several approaches. The main finding of the paper is that the deposit-refund program is clearly economically worthwhile. The paper contributes to the growing body of literature on deposit-refund programs by its complete and detailed analysis of all relevant factors of such a program, and also specifically in its analysis of the savings in alternative waste management costs. This analysis reveals greater savings than are usually assumed, and thus shows the deposit-refund program to be highly efficient.

76 FR 77892 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-14

... Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS) Treasury... Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments... the Taxpayer Advocacy Panel Refund Processing Communications Project Committee will be held Tuesday...

77 FR 61053 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-10-05

... Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury... Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments... Advocacy Panel Refund Processing Communications Project Committee will be held Thursday, November 1, 2012...

77 FR 2610 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-01-18

... Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS) Treasury... Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments... Advocacy Panel Refund Processing Communications Project Committee will be held Thursday, February 2, 2012...

77 FR 8327 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-02-14

... Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS) Treasury... Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments... Taxpayer Advocacy Panel Refund Processing Communications Project Committee will be held Thursday, March 01...

77 FR 47165 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-08-07

... Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS) Treasury... Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments... Advocacy Panel Refund Processing Communications Project Committee will be held Thursday, September 6, 2012...

34 CFR 668.173 - Refund reserve standards.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 3 2010-07-01 2010-07-01 false Refund reserve standards. 668.173 Section 668.173 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION STUDENT ASSISTANCE GENERAL PROVISIONS Financial Responsibility § 668.173...

77 FR 55526 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-09-10

... Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury... Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments... Panel Refund Processing Communications Project Committee will be held Thursday, October 4, 2012 at 2 p.m...

77 FR 21158 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-09

... Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury... Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments... Refund Processing Communications Project Committee will be held Thursday, May 03, 2012 at 2 p.m. Eastern...

77 FR 40410 - Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-09

... Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury... Communications Project Committee will be conducted. The Taxpayer Advocacy Panel is soliciting public comments... Panel Refund Processing Communications Project Committee will be held Thursday, August 2, 2012 at 2:00 p...

24 CFR 232.515 - Refund of fees.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Refund of fees. 232.515 Section 232.515 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued... DEVELOPMENT MORTGAGE AND LOAN INSURANCE PROGRAMS UNDER NATIONAL HOUSING ACT AND OTHER AUTHORITIES MORTGAGE...

78 FR 58606 - Proposed Collection; Comment Request for Form 3911

Federal Register 2010, 2011, 2012, 2013, 2014

2013-09-24

... or before November 25, 2013 to be assured of consideration. ADDRESSES: Direct all written comments to.... Abstract: Form 3911 is used by taxpayers to notify the IRS that a tax refund previously claimed has not... taxpayer claims non-receipt, loss, theft, or destruction of a tax refund and IRS research shows that the...

76 FR 31015 - Proposed Collection; Comment Request for Form 8050

Federal Register 2010, 2011, 2012, 2013, 2014

2011-05-27

..., Public Law 104-13 (44 U.S.C. 3506(c)(2)(A)). Currently, the IRS is soliciting comments concerning Form 8050, Direct Deposit of Corporate Tax Refund. DATES: Written comments should be received on or before...: Direct Deposit of Corporate Tax Refund. OMB Number: 1545-1762. Form Number: 8050. Abstract: Form 8050 is...

7 CFR 1944.421 - Refunding of an existing grantee.

Code of Federal Regulations, 2011 CFR

2011-01-01

... AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) HOUSING Self-Help Technical Assistance Grants § 1944.421 Refunding of an existing grantee. Grantees wishing to continue with self-help efforts after the...

A cost-benefit analysis of a deposit-refund program for beverage containers in Israel

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

Lavee, Doron, E-mail: doron@pareto.co.i

2010-02-15

The paper presents a full cost-benefit analysis of a deposit-refund program for beverage containers in Israel. We examine all cost elements of the program - storage, collection, and treatment costs of empty containers, and all potential benefits - savings in alternative treatment costs (waste collection and landfill disposal), cleaner public spaces, reduction of landfill volumes, energy-savings externalities associated with use of recycled materials, and creation of new workplaces. A wide variety of data resources is employed, and some of the critical issues are examined via several approaches. The main finding of the paper is that the deposit-refund program is clearlymore » economically worthwhile. The paper contributes to the growing body of literature on deposit-refund programs by its complete and detailed analysis of all relevant factors of such a program, and also specifically in its analysis of the savings in alternative waste management costs. This analysis reveals greater savings than are usually assumed, and thus shows the deposit-refund program to be highly efficient.« less

34 CFR 685.216 - Unpaid refund discharge.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 3 2010-07-01 2010-07-01 false Unpaid refund discharge. 685.216 Section 685.216 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION WILLIAM D. FORD FEDERAL DIRECT LOAN PROGRAM Borrower Provisions § 685.216...

A Guide to Disbursement, Refund, and Repayment.

ERIC Educational Resources Information Center

Guthrie, Marty; Rappaport, Renee

Guidelines are provided to assist in the interpretation of the regulatory requirements regarding disbursement of funds to students under Title IV student aid programs. Attention is also directed to the higher education community's self-regulation initiatives regarding refund and repayment, as well as the Department of Education's regulations in…

45 CFR 1150.24 - Under what conditions will the Endowment make a refund of amounts collected by salary offset?

Code of Federal Regulations, 2011 CFR

2011-10-01

... to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES NATIONAL ENDOWMENT FOR THE ARTS COLLECTION OF CLAIMS Salary Offset § 1150.24 Under what conditions will the Endowment...

45 CFR 1150.24 - Under what conditions will the Endowment make a refund of amounts collected by salary offset?

Code of Federal Regulations, 2010 CFR

2010-10-01

... to Public Welfare (Continued) NATIONAL FOUNDATION ON THE ARTS AND THE HUMANITIES NATIONAL ENDOWMENT FOR THE ARTS COLLECTION OF CLAIMS Salary Offset § 1150.24 Under what conditions will the Endowment...

78 FR 2391 - Nevada Power Company; Notice of Initiation of Proceeding and Refund Effective Date

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-11

... Company; Notice of Initiation of Proceeding and Refund Effective Date On December 31, 2012, the Commission... proposed transmission and ancillary service rates by Nevada Power Company. Nevada Power Company, 141 FERC ] 61,267 (2012). The refund effective date in Docket No. EL13-28-000, established pursuant to section...

48 CFR 5242.9000 - Requests for refunds.

Code of Federal Regulations, 2012 CFR

2012-10-01

... intrinsic value as defined in the clause at 5252.242-9000. Refunds shall be requested only for the difference between the intrinsic value of the item at the time an agreement on price was reached and the... due to productivity gains (beyond economic quantity considerations) or changes in market conditions...

48 CFR 5242.9000 - Requests for refunds.

Code of Federal Regulations, 2013 CFR

2013-10-01

... intrinsic value as defined in the clause at 5252.242-9000. Refunds shall be requested only for the difference between the intrinsic value of the item at the time an agreement on price was reached and the... due to productivity gains (beyond economic quantity considerations) or changes in market conditions...

48 CFR 5242.9000 - Requests for refunds.

Code of Federal Regulations, 2014 CFR

2014-10-01

... intrinsic value as defined in the clause at 5252.242-9000. Refunds shall be requested only for the difference between the intrinsic value of the item at the time an agreement on price was reached and the... due to productivity gains (beyond economic quantity considerations) or changes in market conditions...

48 CFR 5242.9000 - Requests for refunds.

Code of Federal Regulations, 2011 CFR

2011-10-01

... intrinsic value as defined in the clause at 5252.242-9000. Refunds shall be requested only for the difference between the intrinsic value of the item at the time an agreement on price was reached and the... due to productivity gains (beyond economic quantity considerations) or changes in market conditions...

78 FR 41961 - Submission for Review: 3206-0128, Application for Refund of Retirement Deductions (CSRS), SF 2802...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-12

... Retirement Deductions (CSRS), SF 2802 and Current/Former Spouse's Notification of Application for Refund of... Deductions Civil Service Retirement System and Current/Former Spouse's Notification of Application for Refund... Reduction [[Page 41962

7 CFR 4288.134 - Refunds and interest payments.

Code of Federal Regulations, 2012 CFR

2012-01-01

... SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE PAYMENT PROGRAMS Advanced Biofuel Payment Program General Provisions § 4288.134 Refunds and interest payments. An eligible advanced biofuel producer...) An eligible advanced biofuel producer receiving payments under this subpart shall become ineligible...

7 CFR 4288.134 - Refunds and interest payments.

Code of Federal Regulations, 2013 CFR

2013-01-01

... SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE PAYMENT PROGRAMS Advanced Biofuel Payment Program General Provisions § 4288.134 Refunds and interest payments. An eligible advanced biofuel producer...) An eligible advanced biofuel producer receiving payments under this subpart shall become ineligible...

A federal tax credit to encourage employers to offer health coverage.

PubMed

Meyer, J A; Wicks, E K

2001-01-01

Many firms that employ low-wage workers cannot afford to offer an employee health plan, and many of the uninsured work for such firms. This article makes the case for an employer tax credit, administered by the Internal Revenue Service, as a way to extend health coverage to uninsured workers and their families. The permanent, fixed-dollar, refundable credit would be available to all low-wage employers (those with average wages of $10 per hour and less), including those already offering coverage. The credit would be graduated depending on average wage: the maximum credit would equal 50% of the cost of a standard benefit package; the minimum would equal 30% of the package. It also would vary by family size and could be used to cover part-time and temporary workers. Participating employers would be required to pay at least 50% of the health insurance premium, proof of which would be shown on firms' tax returns. The paper provides justification for this approach. It closes with a discussion of strengths and weaknesses of this approach and alternative design features.

46 CFR 502.271 - Special docket application for permission to refund or waive freight charges.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 46 Shipping 9 2010-10-01 2010-10-01 false Special docket application for permission to refund or... docket application for permission to refund or waive freight charges. (a)(1) A common carrier or a shipper may file a special docket application seeking permission for a common carrier or conference to...

7 CFR 4288.134 - Refunds and interest payments.

Code of Federal Regulations, 2014 CFR

2014-01-01

... SERVICE AND RURAL UTILITIES SERVICE, DEPARTMENT OF AGRICULTURE PAYMENT PROGRAMS Advanced Biofuel Payment... advanced biofuel producer who receives payments under this subpart may be required to refund such payments... General for appropriate action. (a) An eligible advanced biofuel producer receiving payments under this...

7 CFR 1463.201 - Refunds of importer assessments.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 7 Agriculture 10 2010-01-01 2010-01-01 false Refunds of importer assessments. 1463.201 Section 1463.201 Agriculture Regulations of the Department of Agriculture (Continued) COMMODITY CREDIT CORPORATION, DEPARTMENT OF AGRICULTURE LOANS, PURCHASES, AND OTHER OPERATIONS 2005-2014 TOBACCO TRANSITION...

78 FR 70035 - Idaho Power Company; Notice of Initiation of Proceeding and Refund Effective Date

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-22

... Company; Notice of Initiation of Proceeding and Refund Effective Date On November 13, 2013, the Commission...-based rates proposed by Idaho Power Company. Idaho Power Company, 145 FERC ] 61,122 (2013). The refund effective date in Docket No. EL14-3-000, established pursuant to section 206(b) of the FPA, will be the date...

78 FR 69411 - Idaho Power Company; Notice of Initiation of Proceeding and Refund Effective Date

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-19

... Company; Notice of Initiation of Proceeding and Refund Effective Date On November 13, 2013, the Commission...-based rates proposed by Idaho Power Company. Idaho Power Company, 145 FERC ] 61,122 (2013). The refund effective date in Docket No. EL14-3-000, established pursuant to section 206(b) of the FPA, will be the date...

26 CFR 1.1313(a)-3 - Final disposition of claim for refund as a determination.

Code of Federal Regulations, 2014 CFR

2014-04-01

.... A determination may take the form of a final disposition of a claim for refund. Such disposition may... becomes final upon the expiration of the time allowed by section 6532 for instituting suit on the claim for refund, unless the suit is instituted prior to the expiration of such period, if: (1) The taxpayer...

26 CFR 1.1313(a)-3 - Final disposition of claim for refund as a determination.

Code of Federal Regulations, 2012 CFR

2012-04-01

.... A determination may take the form of a final disposition of a claim for refund. Such disposition may... becomes final upon the expiration of the time allowed by section 6532 for instituting suit on the claim for refund, unless the suit is instituted prior to the expiration of such period, if: (1) The taxpayer...

26 CFR 1.1313(a)-3 - Final disposition of claim for refund as a determination.

Code of Federal Regulations, 2013 CFR

2013-04-01

.... A determination may take the form of a final disposition of a claim for refund. Such disposition may... becomes final upon the expiration of the time allowed by section 6532 for instituting suit on the claim for refund, unless the suit is instituted prior to the expiration of such period, if: (1) The taxpayer...

26 CFR 1.1313(a)-3 - Final disposition of claim for refund as a determination.

Code of Federal Regulations, 2011 CFR

2011-04-01

.... A determination may take the form of a final disposition of a claim for refund. Such disposition may... becomes final upon the expiration of the time allowed by section 6532 for instituting suit on the claim for refund, unless the suit is instituted prior to the expiration of such period, if: (1) The taxpayer...

42 CFR 417.456 - Refunds to Medicare enrollees.

Code of Federal Regulations, 2010 CFR

2010-10-01

... (CONTINUED) MEDICARE PROGRAM HEALTH MAINTENANCE ORGANIZATIONS, COMPETITIVE MEDICAL PLANS, AND HEALTH CARE PREPAYMENT PLANS Enrollment, Entitlement, and Disenrollment under Medicare Contract § 417.456 Refunds to... accordance with paragraphs (b) through (d) of this section by the end of the contract period following the...

Tax-deductible provisions for gluten-free diet in Canada compared with systems for gluten-free diet coverage available in various countries

PubMed Central

Pinto-Sanchez, Maria Ines; Verdu, Elena F; Gordillo, Maria C; Bai, Julio C; Birch, Stephen; Moayyedi, Paul; Bercik, Premysl

2015-01-01

Celiac disease affects 1% of the North American population, with an estimated 350,000 Canadians diagnosed with this condition. The disease is triggered by the ingestion of gluten, and a lifelong, strict gluten-free diet (GFD) is the only currently available treatment. Compliance with a strict GFD is essential not only for intestinal mucosal recovery and alleviation of symptoms, but also for the prevention of complications such as anemia, osteoporotic fractures and small bowel lymphoma. However, a GFD is difficult to follow, socially inconvenient and expensive. Different approaches, such as tax reduction, cash transfer, food provision, prescription and subsidy, have been used to reduce the additional costs of the GFD to patients with celiac disease. The current review showed that the systems in place exhibit particular advantages and disadvantages in relation to promoting uptake and compliance with GFD. The tax offset system used in Canada for GFD coverage takes the form of a reimbursement of a cost previously incurred. Hence, the program does not help celiac patients meet the incremental cost of the GFD – it simply provides some future refund of that cost. An ideal balanced approach would involve subsidizing gluten-free products through controlled vouchers or direct food provision to those who most need it, independently of ‘ability or willingness to pay’. Moreover, if the cost of such a program is inhibitive, the value of the benefits could be made taxable to ensure that any patient contribution, in terms of additional taxation, is directly related to ability to pay. The limited coverage of GFD in Canada is concerning. There is an unmet need for GFD among celiac patients in Canada. More efforts are required by the Canadian medical community and the Canadian Celiac Association to act as agents in identifying ways of improving resource allocation in celiac disease. PMID:25803021

Tax-deductible provisions for gluten-free diet in Canada compared with systems for gluten-free diet coverage available in various countries.

PubMed

Pinto-Sanchez, Maria Ines; Verdu, Elena F; Gordillo, Maria C; Bai, Julio C; Birch, Stephen; Moayyedi, Paul; Bercik, Premysl

2015-03-01

Celiac disease affects 1% of the North American population, with an estimated 350,000 Canadians diagnosed with this condition. The disease is triggered by the ingestion of gluten, and a lifelong, strict gluten-free diet (GFD) is the only currently available treatment. Compliance with a strict GFD is essential not only for intestinal mucosal recovery and alleviation of symptoms, but also for the prevention of complications such as anemia, osteoporotic fractures and small bowel lymphoma. However, a GFD is difficult to follow, socially inconvenient and expensive. Different approaches, such as tax reduction, cash transfer, food provision, prescription and subsidy, have been used to reduce the additional costs of the GFD to patients with celiac disease. The current review showed that the systems in place exhibit particular advantages and disadvantages in relation to promoting uptake and compliance with GFD. The tax offset system used in Canada for GFD coverage takes the form of a reimbursement of a cost previously incurred. Hence, the program does not help celiac patients meet the incremental cost of the GFD - it simply provides some future refund of that cost. An ideal balanced approach would involve subsidizing gluten-free products through controlled vouchers or direct food provision to those who most need it, independently of 'ability or willingness to pay'. Moreover, if the cost of such a program is inhibitive, the value of the benefits could be made taxable to ensure that any patient contribution, in terms of additional taxation, is directly related to ability to pay. The limited coverage of GFD in Canada is concerning. There is an unmet need for GFD among celiac patients in Canada. More efforts are required by the Canadian medical community and the Canadian Celiac Association to act as agents in identifying ways of improving resource allocation in celiac disease.

27 CFR 46.8 - Data to be shown in claim.

Code of Federal Regulations, 2014 CFR

2014-04-01

... CIGARETTE PAPERS AND TUBES Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes Claim Procedure § 46.8 Data to be shown in claim. Claims to which... any manner whatsoever, the burden of the tax to any other person. (e) If the claim is for refund of a...

27 CFR 46.8 - Data to be shown in claim.

Code of Federal Regulations, 2011 CFR

2011-04-01

... CIGARETTE PAPERS AND TUBES Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes Claim Procedure § 46.8 Data to be shown in claim. Claims to which... any manner whatsoever, the burden of the tax to any other person. (e) If the claim is for refund of a...

27 CFR 46.8 - Data to be shown in claim.

Code of Federal Regulations, 2012 CFR

2012-04-01

... CIGARETTE PAPERS AND TUBES Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes Claim Procedure § 46.8 Data to be shown in claim. Claims to which... any manner whatsoever, the burden of the tax to any other person. (e) If the claim is for refund of a...

27 CFR 46.8 - Data to be shown in claim.

Code of Federal Regulations, 2013 CFR

2013-04-01

... CIGARETTE PAPERS AND TUBES Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes Claim Procedure § 46.8 Data to be shown in claim. Claims to which... any manner whatsoever, the burden of the tax to any other person. (e) If the claim is for refund of a...

27 CFR 46.8 - Data to be shown in claim.

Code of Federal Regulations, 2010 CFR

2010-04-01

... CIGARETTE PAPERS AND TUBES Application of 26 U.S.C. 6423, as Amended, to Refund or Credit of Tax on Tobacco Products, and Cigarette Papers and Tubes Claim Procedure § 46.8 Data to be shown in claim. Claims to which... any manner whatsoever, the burden of the tax to any other person. (e) If the claim is for refund of a...

27 CFR 478.43 - License fee not refundable.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2011-04-01 2010-04-01 true License fee not refundable. 478.43 Section 478.43 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION COMMERCE IN FIREARMS AND AMMUNITION...

27 CFR 478.43 - License fee not refundable.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2010-04-01 2010-04-01 false License fee not refundable. 478.43 Section 478.43 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION COMMERCE IN FIREARMS AND AMMUNITION...

27 CFR 478.43 - License fee not refundable.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2014-04-01 2014-04-01 false License fee not refundable. 478.43 Section 478.43 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION COMMERCE IN FIREARMS AND AMMUNITION...

27 CFR 478.43 - License fee not refundable.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2013-04-01 2013-04-01 false License fee not refundable. 478.43 Section 478.43 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION COMMERCE IN FIREARMS AND AMMUNITION...

27 CFR 478.43 - License fee not refundable.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 27 Alcohol, Tobacco Products and Firearms 3 2012-04-01 2010-04-01 true License fee not refundable. 478.43 Section 478.43 Alcohol, Tobacco Products, and Firearms BUREAU OF ALCOHOL, TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION COMMERCE IN FIREARMS AND AMMUNITION...

Policy Development for Biodiversity Offsets: A Review of Offset Frameworks

NASA Astrophysics Data System (ADS)

McKenney, Bruce A.; Kiesecker, Joseph M.

2010-01-01

Biodiversity offsets seek to compensate for residual environmental impacts of planned developments after appropriate steps have been taken to avoid, minimize or restore impacts on site. Offsets are emerging as an increasingly employed mechanism for achieving net environmental benefits, with offset policies being advanced in a wide range of countries (i.e., United States, Australia, Brazil, Colombia, and South Africa). To support policy development for biodiversity offsets, we review a set of major offset policy frameworks—US wetlands mitigation, US conservation banking, EU Natura 2000, Australian offset policies in New South Wales, Victoria, and Western Australia, and Brazilian industrial and forest offsets. We compare how the frameworks define offset policy goals, approach the mitigation process, and address six key issues for implementing offsets: (1) equivalence of project impacts with offset gains; (2) location of the offset relative to the impact site; (3) “additionality” (a new contribution to conservation) and acceptable types of offsets; (4) timing of project impacts versus offset benefits; (5) offset duration and compliance; and (6) “currency” and mitigation replacement ratios. We find substantial policy commonalities that may serve as a sound basis for future development of biodiversity offsets policy. We also identify issues requiring further policy guidance, including how best to: (1) ensure conformance with the mitigation hierarchy; (2) identify the most environmentally preferable offsets within a landscape context; and (3) determine appropriate mitigation replacement ratios.

Policy development for biodiversity offsets: a review of offset frameworks.

PubMed

McKenney, Bruce A; Kiesecker, Joseph M

2010-01-01

Biodiversity offsets seek to compensate for residual environmental impacts of planned developments after appropriate steps have been taken to avoid, minimize or restore impacts on site. Offsets are emerging as an increasingly employed mechanism for achieving net environmental benefits, with offset policies being advanced in a wide range of countries (i.e., United States, Australia, Brazil, Colombia, and South Africa). To support policy development for biodiversity offsets, we review a set of major offset policy frameworks-US wetlands mitigation, US conservation banking, EU Natura 2000, Australian offset policies in New South Wales, Victoria, and Western Australia, and Brazilian industrial and forest offsets. We compare how the frameworks define offset policy goals, approach the mitigation process, and address six key issues for implementing offsets: (1) equivalence of project impacts with offset gains; (2) location of the offset relative to the impact site; (3) "additionality" (a new contribution to conservation) and acceptable types of offsets; (4) timing of project impacts versus offset benefits; (5) offset duration and compliance; and (6) "currency" and mitigation replacement ratios. We find substantial policy commonalities that may serve as a sound basis for future development of biodiversity offsets policy. We also identify issues requiring further policy guidance, including how best to: (1) ensure conformance with the mitigation hierarchy; (2) identify the most environmentally preferable offsets within a landscape context; and (3) determine appropriate mitigation replacement ratios.

77 FR 40032 - Maine Public Service Company; Notice of Initiation of Proceeding and Refund Effective Date

Federal Register 2010, 2011, 2012, 2013, 2014

2012-07-06

... Service Company; Notice of Initiation of Proceeding and Refund Effective Date On June 28, 2012, the... the proposed formula rate by Maine Public Service Company. Maine Public Service Company, 139 FERC ] 61,262 (2012). The refund effective date in Docket No. EL12-76-000, established pursuant to section 206(b...

78 FR 2391 - Sierra Pacific Power Company; Notice of Initiation of Proceeding and Refund Effective Date

Federal Register 2010, 2011, 2012, 2013, 2014

2013-01-11

... Power Company; Notice of Initiation of Proceeding and Refund Effective Date On December 31, 2012, the... reasonableness of the proposed transmission and ancillary service rates by Sierra Pacific Power Company. Sierra Pacific Power Company, 141 FERC ] 61,266 (2012). The refund effective date in Docket No. EL13-29-000...

26 CFR 301.9000-6 - Examples.

Code of Federal Regulations, 2012 CFR

2012-04-01

... suit for refund requests testimony from an IRS revenue agent. This is an IRS matter. A testimony... of Justice attorney representing the IRS in a suit for refund asks that the IRS revenue agent be made... refund suit involving Taxpayer A. The testimony may include tax convention information, as defined in...

26 CFR 301.9000-6 - Examples.

Code of Federal Regulations, 2013 CFR

2013-04-01

... suit for refund requests testimony from an IRS revenue agent. This is an IRS matter. A testimony... of Justice attorney representing the IRS in a suit for refund asks that the IRS revenue agent be made... refund suit involving Taxpayer A. The testimony may include tax convention information, as defined in...

26 CFR 301.9000-6 - Examples.

Code of Federal Regulations, 2014 CFR

2014-04-01

... suit for refund requests testimony from an IRS revenue agent. This is an IRS matter. A testimony... of Justice attorney representing the IRS in a suit for refund asks that the IRS revenue agent be made... refund suit involving Taxpayer A. The testimony may include tax convention information, as defined in...

26 CFR 301.9000-6 - Examples.

Code of Federal Regulations, 2011 CFR

2011-04-01

... suit for refund requests testimony from an IRS revenue agent. This is an IRS matter. A testimony... of Justice attorney representing the IRS in a suit for refund asks that the IRS revenue agent be made... refund suit involving Taxpayer A. The testimony may include tax convention information, as defined in...

76 FR 34017 - Claims for Credit or Refund

Federal Register 2010, 2011, 2012, 2013, 2014

2011-06-10

... revises the reference in Sec. 301.6402-4 to the Joint Committee on Taxation threshold referral amount... the Joint Committee on Taxation regarding specified types of refunds or credits in excess of a..., 90 Stat. 1520, 1835, amended section 6405 to reference the ``Joint Committee on Taxation,'' instead...

The Changing Safety Net for Low-Income Parents and Their Children: Structural or Cyclical Changes in Income Support Policy?

PubMed

Hardy, Bradley; Smeeding, Timothy; Ziliak, James P

2018-02-01

Refundable tax credits and food assistance are the largest transfer programs available to able-bodied working poor and near-poor families in the United States, and simultaneous participation in these programs has more than doubled since the early 2000s. To understand this growth, we construct a series of two-year panels from the 1981-2013 waves of the Current Population Survey Annual Social and Economic Supplement to estimate the effect of state labor-market conditions, federal and state transfer program policy choices, and household demographics governing joint participation in food and refundable tax credit programs. Overall, changing policy drives much of the increase in the simultaneous, biennial use of food assistance and refundable tax credits. This stands in stark contrast from the factors accounting for the growth in food assistance alone, where cyclical and structural labor market factors account for at least one-half of the growth, and demographics play a more prominent role. Moreover, since 2000, the business cycle factors as the leading determinant in biennial participation decisions in food programs and refundable tax credits, suggesting a recent strengthening in the relationship between economic conditions and transfer programs.

Innovative market-based policy instruments for waste management: A case study on shredder residues in Belgium.

PubMed

Dubois, Maarten; Hoogmartens, Rob; Van Passel, Steven; Van Acker, Karel; Vanderreydt, Ive

2015-10-01

In an increasingly complex waste market, market-based policy instruments, such as disposal taxes, can give incentives for sustainable progress while leaving flexibility for innovation. However, implementation of disposal taxes is often criticised by domestic waste handlers that fear to be outcompeted by competitors in other countries. The article discusses three innovative market-based instruments that limit the impact on international competitiveness: Tradable recycling credits, refunded disposal taxes and differentiated disposal taxes. All three instruments have already been implemented for distinct environmental policies in Europe. In order to illustrate how these instruments can be used for waste policy, the literature review is complemented with a case study on shredder residues from metal-containing waste streams in Belgium. The analysis shows that a conventional disposal tax remains the most efficient, simple and transparent instrument. However, if international competition is a significant issue or if political support is weak, refunded and differentiated disposal taxes can have an added value as second-best instruments. Tradable recycling credits are not an appropriate instrument for use in small waste markets with market power. In addition, refunded taxes create similar incentives, but induce lower transactions costs. © The Author(s) 2015.

Uptake and effectiveness of the Children's Fitness Tax Credit in Canada: the rich get richer.

PubMed

Spence, John C; Holt, Nicholas L; Dutove, Julia K; Carson, Valerie

2010-06-21

The Government of Canada implemented a Children's Fitness Tax Credit (CFTC) in 2007 which allows a non-refundable tax credit of up to $500 to register a child in an eligible physical activity (PA) program. The purposes of this study were to assess whether the awareness, uptake, and perceived effectiveness of this tax credit varied by household income among Canadian parents. An internet-based panel survey was conducted in March 2009 with a representative sample of 2135 Canadians. Of those, parents with children aged 2 to 18 years of age (n = 1004) were asked if their child was involved in organized PA programs (including dance and sports), the associated costs to register their child in these programs, awareness of the CFTC, if they had claimed the CFTC for the tax year 2007, and whether they planned to claim it in the upcoming year. Parents were also asked if they believed the CFTC has lead to their child being more involved in PA programs. Among parents, 54.4% stated their child was in organized PA and 55.5% were aware of the CFTC. Parents in the lowest income quartile were significantly less aware and less likely to claim the CFTC than other income groups. Among parents who had claimed the CFTC, few (15.6%) believed it had increased their child's participation in PA programs. More than half of Canadian parents with children have claimed the CFTC. However, the tax credit appears to benefit the wealthier families in Canada.

24 CFR 241.825 - Pro rata refund of insurance premium.

Code of Federal Regulations, 2010 CFR

2010-04-01

... AUTHORITIES SUPPLEMENTARY FINANCING FOR INSURED PROJECT MORTGAGES Contract Rights and Obligations-Multifamily Projects Without a HUD-Insured or HUD-Held Mortgage Premiums § 241.825 Pro rata refund of insurance premium...

78 FR 38027 - ISO New England Inc.; Notice of Initiation of Proceeding and Refund Effective Date

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-25

... Inc.; Notice of Initiation of Proceeding and Refund Effective Date On June 14, 2013, the Commission... III.A.15 of Appendix A of ISO New England Inc.'s existing tariff. Dominion Energy Marketing, Inc. and ISO New England Inc., 143 FERC ] 61,233 (2013). The refund effective date in Docket No. EL13-72-000...

7 CFR 1944.421 - Refunding of an existing grantee.

Code of Federal Regulations, 2010 CFR

2010-01-01

... AGRICULTURE (CONTINUED) PROGRAM REGULATIONS (CONTINUED) HOUSING Self-Help Technical Assistance Grants § 1944.421 Refunding of an existing grantee. Grantees wishing to continue with self-help efforts after the... 1944.421 Agriculture Regulations of the Department of Agriculture (Continued) RURAL HOUSING SERVICE...

24 CFR 203.283 - Refund of one-time MIP.

Code of Federal Regulations, 2010 CFR

2010-04-01

... SINGLE FAMILY MORTGAGE INSURANCE Contract Rights and Obligations Mortgage Insurance Premiums-One-Time... the mortgage was endorsed for insurance. The Commissioner shall determine the applicable premium... generated by insurance claims, and (3) expected future payments of premium refunds. [48 FR 28806, June 23...

24 CFR 203.283 - Refund of one-time MIP.

Code of Federal Regulations, 2011 CFR

2011-04-01

... SINGLE FAMILY MORTGAGE INSURANCE Contract Rights and Obligations Mortgage Insurance Premiums-One-Time... the mortgage was endorsed for insurance. The Commissioner shall determine the applicable premium... generated by insurance claims, and (3) expected future payments of premium refunds. [48 FR 28806, June 23...

76 FR 718 - General Administrative Regulations; Good-Performance Refunds

Federal Register 2010, 2011, 2012, 2013, 2014

2011-01-06

... demonstrate good farming practices, providing, in effect, a premium discount to individual producers... Refund program will specifically encourage sound management practices as well as encouraging insured... regardless of the size of their farming operation. The amount of work required of the insurance companies...

78 FR 68432 - Pacific Gas and Electric Company; Notice of Initiation of Proceeding and Refund Effective Date

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-14

... and Electric Company; Notice of Initiation of Proceeding and Refund Effective Date On September 24... reasonableness of the rate increase proposed by Pacific Gas and Electric Company. Pacific Gas and Electric Company, 144 FERC ] 61,277 (2013). The refund effective date in Docket No. EL13-90-000, established...

78 FR 14531 - Louisville Gas and Electric Company; Notice of Initiation of Proceeding and Refund Effective Date

Federal Register 2010, 2011, 2012, 2013, 2014

2013-03-06

... and Electric Company; Notice of Initiation of Proceeding and Refund Effective Date On February 28... reasonableness of the proposed tariff revisions by Louisville Gas and Electric Company. Louisville Gas and Electric Company, 142 FERC ] 61,157 (2013). The refund effective date in Docket No. EL13-46-000...

78 FR 41961 - Submission for Review: 3206-0170, Application for Refund of Retirement Deductions/FERS (SF 3106...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-07-12

... Retirement Deductions/FERS (SF 3106) and Current/Former Spouse(s) Notification of Application for Refund of Retirement Deductions Under FERS (SF 3106A) AGENCY: U.S. Office of Personnel Management. ACTION: 30-Day... Current/Former Spouse(s) Notification of Application for Refund of Retirement Deductions Under FERS (SF...

78 FR 68834 - Pacific Gas and Electric Company; Notice of Initiation of Proceeding and Refund Effective Date

Federal Register 2010, 2011, 2012, 2013, 2014

2013-11-15

... Electric Company; Notice of Initiation of Proceeding and Refund Effective Date On September 24, 2013, the... the rate increase proposed by Pacific Gas and Electric Company. Pacific Gas and Electric Company, 144 FERC ] 61,277 (2013). The refund effective date in Docket No. EL13-90-000, established pursuant to...

15 CFR 303.17 - Application for annual duty-refunds.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 15 Commerce and Foreign Trade 2 2010-01-01 2010-01-01 false Application for annual duty-refunds. 303.17 Section 303.17 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE MISCELLANEOUS REGULATIONS WATCHES...

48 CFR 952.227-9 - Refund of royalties.

Code of Federal Regulations, 2010 CFR

2010-10-01

... prescribed in 927.206-2, insert the following clause: Refund of Royalties (MAR 1995) (a) The contract price..., or the like, for the use of or for rights in patents and patent applications in connection with... associated with the access to, use of, or other right pertaining to data that is represented to be...

47 CFR 1.1115 - Return or refund of charges.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 47 Telecommunication 1 2010-10-01 2010-10-01 false Return or refund of charges. 1.1115 Section 1.1115 Telecommunication FEDERAL COMMUNICATIONS COMMISSION GENERAL PRACTICE AND PROCEDURE Schedule of... is filed by an applicant who cannot fulfill a prescribed age requirement. (4) When the Commission...

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

5 CFR 630.209 - Refund for unearned leave.

Code of Federal Regulations, 2010 CFR

2010-01-01

...) Require him to refund the amount paid him for the period covering the leave for which he is indebted; or (2) Deduct that amount from any pay due him. An employee who enters active military service with a... because of disability which prevents him from returning to duty or continuing in the service, and which is...

27 CFR 447.32 - Application for registration and refund of fee.

Code of Federal Regulations, 2010 CFR

2010-04-01

..., TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION IMPORTATION OF ARMS, AMMUNITION AND IMPLEMENTS OF WAR Registration § 447.32 Application for registration and refund of fee. (a...

27 CFR 447.32 - Application for registration and refund of fee.

Code of Federal Regulations, 2011 CFR

2011-04-01

..., TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION IMPORTATION OF ARMS, AMMUNITION AND IMPLEMENTS OF WAR Registration § 447.32 Application for registration and refund of fee. (a...

27 CFR 447.32 - Application for registration and refund of fee.

Code of Federal Regulations, 2012 CFR

2012-04-01

..., TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION IMPORTATION OF ARMS, AMMUNITION AND IMPLEMENTS OF WAR Registration § 447.32 Application for registration and refund of fee. (a...

27 CFR 447.32 - Application for registration and refund of fee.

Code of Federal Regulations, 2013 CFR

2013-04-01

..., TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION IMPORTATION OF ARMS, AMMUNITION AND IMPLEMENTS OF WAR Registration § 447.32 Application for registration and refund of fee. (a...

27 CFR 447.32 - Application for registration and refund of fee.

Code of Federal Regulations, 2014 CFR

2014-04-01

..., TOBACCO, FIREARMS, AND EXPLOSIVES, DEPARTMENT OF JUSTICE FIREARMS AND AMMUNITION IMPORTATION OF ARMS, AMMUNITION AND IMPLEMENTS OF WAR Registration § 447.32 Application for registration and refund of fee. (a...

Uptake and effectiveness of the Children's Fitness Tax Credit in Canada: the rich get richer

PubMed Central

2010-01-01

Background The Government of Canada implemented a Children's Fitness Tax Credit (CFTC) in 2007 which allows a non-refundable tax credit of up to $500 to register a child in an eligible physical activity (PA) program. The purposes of this study were to assess whether the awareness, uptake, and perceived effectiveness of this tax credit varied by household income among Canadian parents. Methods An internet-based panel survey was conducted in March 2009 with a representative sample of 2135 Canadians. Of those, parents with children aged 2 to 18 years of age (n = 1004) were asked if their child was involved in organized PA programs (including dance and sports), the associated costs to register their child in these programs, awareness of the CFTC, if they had claimed the CFTC for the tax year 2007, and whether they planned to claim it in the upcoming year. Parents were also asked if they believed the CFTC has lead to their child being more involved in PA programs. Results Among parents, 54.4% stated their child was in organized PA and 55.5% were aware of the CFTC. Parents in the lowest income quartile were significantly less aware and less likely to claim the CFTC than other income groups. Among parents who had claimed the CFTC, few (15.6%) believed it had increased their child's participation in PA programs. Conclusions More than half of Canadian parents with children have claimed the CFTC. However, the tax credit appears to benefit the wealthier families in Canada. PMID:20565963

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…

45 CFR 303.72 - Requests for collection of past-due support by Federal tax refund offset.

Code of Federal Regulations, 2010 CFR

2010-10-01

... the accuracy of the past-due support amount. If the State IV-D agency has verified this information...) The amount of past-due support owed; (iv) The State codes as contained in the Federal Information Processing Standards (FIPS) publication of the National Bureau of Standards and also promulgated by the...

15 CFR 303.20 - Duty refund calculations and miscellaneous provisions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 15 Commerce and Foreign Trade 2 2010-01-01 2010-01-01 false Duty refund calculations and miscellaneous provisions. 303.20 Section 303.20 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE MISCELLANEOUS...

Large repayments of premium subsidies may be owed to the IRS if family income changes are not promptly reported.

PubMed

Jacobs, Ken; Graham-Squire, Dave; Gould, Elise; Roby, Dylan

2013-09-01

Subsidies for health insurance premiums under the Affordable Care Act are refundable tax credits. They can be taken when taxes are filed or in advance, as reductions in monthly premiums that must be reconciled at tax filing. Recipients who take subsidies in advance will receive tax refunds if their subsidies were too small but will have to make repayments if their subsidies were too high. We analyzed predicted repayments and refunds for people receiving subsidies, using California as a case study. We found that many families could owe large repayments to the Internal Revenue Service at their next tax filing. If income changes were reported and credits adjusted in a timely manner throughout the tax year, the number of filers owing repayments would be reduced by 7-41 percent and the median size of repayments reduced by as much as 61 percent (depending on the level of changes reported and the method used to adjust the subsidy amounts). We recommend that the health insurance exchanges mandated by the Affordable Care Act educate consumers about how the subsidies work and the need to promptly report income changes. We also recommend that they provide tools and assistance to determine the amount of subsidies that enrollees should take in advance.

42 CFR 84.66 - Withdrawal of applications; refund of fees.

Code of Federal Regulations, 2012 CFR

2012-10-01

... 42 Public Health 1 2012-10-01 2012-10-01 false Withdrawal of applications; refund of fees. 84.66 Section 84.66 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH AND RELATED ACTIVITIES APPROVAL OF RESPIRATORY PROTECTIVE DEVICES General...

42 CFR 84.66 - Withdrawal of applications; refund of fees.

Code of Federal Regulations, 2013 CFR

2013-10-01

... 42 Public Health 1 2013-10-01 2013-10-01 false Withdrawal of applications; refund of fees. 84.66 Section 84.66 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH AND RELATED ACTIVITIES APPROVAL OF RESPIRATORY PROTECTIVE DEVICES General...

42 CFR 84.66 - Withdrawal of applications; refund of fees.

Code of Federal Regulations, 2014 CFR

2014-10-01

... 42 Public Health 1 2014-10-01 2014-10-01 false Withdrawal of applications; refund of fees. 84.66 Section 84.66 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH AND RELATED ACTIVITIES APPROVAL OF RESPIRATORY PROTECTIVE DEVICES General...

42 CFR 84.66 - Withdrawal of applications; refund of fees.

Code of Federal Regulations, 2010 CFR

2010-10-01

... 42 Public Health 1 2010-10-01 2010-10-01 false Withdrawal of applications; refund of fees. 84.66 Section 84.66 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH AND RELATED ACTIVITIES APPROVAL OF RESPIRATORY PROTECTIVE DEVICES General...

42 CFR 84.66 - Withdrawal of applications; refund of fees.

Code of Federal Regulations, 2011 CFR

2011-10-01

... 42 Public Health 1 2011-10-01 2011-10-01 false Withdrawal of applications; refund of fees. 84.66 Section 84.66 Public Health PUBLIC HEALTH SERVICE, DEPARTMENT OF HEALTH AND HUMAN SERVICES OCCUPATIONAL SAFETY AND HEALTH RESEARCH AND RELATED ACTIVITIES APPROVAL OF RESPIRATORY PROTECTIVE DEVICES General...

22 CFR 202.8 - Refund by suppliers and/or agencies.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Section 202.8 Foreign Relations AGENCY FOR INTERNATIONAL DEVELOPMENT OVERSEAS SHIPMENTS OF SUPPLIES BY... demand the entire amount, or any lesser amount specified, of such freight charges determined by AID to be... charges have been paid or reimbursed under this Regulation will promptly refund to AID upon demand the...

24 CFR 266.608 - Mortgage insurance premium: Pro rata refund.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 2 2010-04-01 2010-04-01 false Mortgage insurance premium: Pro... PROJECT LOANS Contract Rights and Obligations Mortgage Insurance Premiums § 266.608 Mortgage insurance premium: Pro rata refund. If the Contract of Insurance is terminated by payment in full or is terminated...

24 CFR 266.608 - Mortgage insurance premium: Pro rata refund.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 24 Housing and Urban Development 2 2011-04-01 2011-04-01 false Mortgage insurance premium: Pro... PROJECT LOANS Contract Rights and Obligations Mortgage Insurance Premiums § 266.608 Mortgage insurance premium: Pro rata refund. If the Contract of Insurance is terminated by payment in full or is terminated...

42 CFR 457.232 - Refunding of Federal Share of CHIP overpayments to providers and referral of allegations of waste...

Code of Federal Regulations, 2013 CFR

2013-10-01

... 42 Public Health 4 2013-10-01 2013-10-01 false Refunding of Federal Share of CHIP overpayments to... Claims; Reduction of Federal Medical Payments § 457.232 Refunding of Federal Share of CHIP overpayments.... (a) Quarterly Federal payments to the States under title XXI (CHIP) of the Act are to be reduced or...

42 CFR 457.232 - Refunding of Federal Share of CHIP overpayments to providers and referral of allegations of waste...

Code of Federal Regulations, 2011 CFR

2011-10-01

... 42 Public Health 4 2011-10-01 2011-10-01 false Refunding of Federal Share of CHIP overpayments to... Claims; Reduction of Federal Medical Payments § 457.232 Refunding of Federal Share of CHIP overpayments.... (a) Quarterly Federal payments to the States under title XXI (CHIP) of the Act are to be reduced or...

42 CFR 457.232 - Refunding of Federal Share of CHIP overpayments to providers and referral of allegations of waste...

Code of Federal Regulations, 2012 CFR

2012-10-01

... 42 Public Health 4 2012-10-01 2012-10-01 false Refunding of Federal Share of CHIP overpayments to... Claims; Reduction of Federal Medical Payments § 457.232 Refunding of Federal Share of CHIP overpayments.... (a) Quarterly Federal payments to the States under title XXI (CHIP) of the Act are to be reduced or...

42 CFR 457.232 - Refunding of Federal Share of CHIP overpayments to providers and referral of allegations of waste...

Code of Federal Regulations, 2014 CFR

2014-10-01

... 42 Public Health 4 2014-10-01 2014-10-01 false Refunding of Federal Share of CHIP overpayments to... Claims; Reduction of Federal Medical Payments § 457.232 Refunding of Federal Share of CHIP overpayments.... (a) Quarterly Federal payments to the States under title XXI (CHIP) of the Act are to be reduced or...

24 CFR 232.825 - Pro rata refund of insurance premium.

Code of Federal Regulations, 2010 CFR

2010-04-01

... ASSISTED LIVING FACILITIES Contract Rights and Obligations Premiums § 232.825 Pro rata refund of insurance premium. Upon termination of a loan insurance contract by a payment in full or by a voluntary termination... rata portion of the current annual loan insurance premium theretofore paid which is applicable to the...

24 CFR 232.825 - Pro rata refund of insurance premium.

Code of Federal Regulations, 2011 CFR

2011-04-01

... ASSISTED LIVING FACILITIES Contract Rights and Obligations Premiums § 232.825 Pro rata refund of insurance premium. Upon termination of a loan insurance contract by a payment in full or by a voluntary termination... rata portion of the current annual loan insurance premium theretofore paid which is applicable to the...

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 1.212-1 - Nontrade or nonbusiness expenses.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TAX (CONTINUED) INCOME TAXES Additional Itemized Deductions for Individuals § 1.212-1 Nontrade or... and when realized, will be required to be included in income for Federal income tax purposes, or (ii..., or (iii) in connection with the determination, collection, or refund of any tax; and (2) It is an...

20 CFR 30.422 - If an employee is only partially reimbursed for a medical expense, must the provider refund the...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false If an employee is only partially reimbursed for a medical expense, must the provider refund the balance of the amount paid to the employee? 30.422... provider refund the balance of the amount paid to the employee? (a) The OWCP fee schedule sets maximum...

20 CFR 10.337 - If OWCP reimburses an employee only partially for a medical expense, must the provider refund the...

Code of Federal Regulations, 2010 CFR

2010-04-01

... 20 Employees' Benefits 1 2010-04-01 2010-04-01 false If OWCP reimburses an employee only partially for a medical expense, must the provider refund the balance of the amount paid to the employee? 10.337... for a medical expense, must the provider refund the balance of the amount paid to the employee? (a...

20 CFR 30.422 - If an employee is only partially reimbursed for a medical expense, must the provider refund the...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false If an employee is only partially reimbursed for a medical expense, must the provider refund the balance of the amount paid to the employee? 30.422... provider refund the balance of the amount paid to the employee? (a) The OWCP fee schedule sets maximum...

20 CFR 10.337 - If OWCP reimburses an employee only partially for a medical expense, must the provider refund the...

Code of Federal Regulations, 2011 CFR

2011-04-01

... 20 Employees' Benefits 1 2011-04-01 2011-04-01 false If OWCP reimburses an employee only partially for a medical expense, must the provider refund the balance of the amount paid to the employee? 10.337... for a medical expense, must the provider refund the balance of the amount paid to the employee? (a...

18 CFR 35.19a - Refund requirements under suspension orders.

Code of Federal Regulations, 2013 CFR

2013-04-01

... 18 Conservation of Power and Water Resources 1 2013-04-01 2013-04-01 false Refund requirements under suspension orders. 35.19a Section 35.19a Conservation of Power and Water Resources FEDERAL ENERGY... October 10, 1974, and September 30, 1979; and (iii)(A) At an average prime rate for each calendar quarter...

18 CFR 35.19a - Refund requirements under suspension orders.

Code of Federal Regulations, 2014 CFR

2014-04-01

... 18 Conservation of Power and Water Resources 1 2014-04-01 2014-04-01 false Refund requirements under suspension orders. 35.19a Section 35.19a Conservation of Power and Water Resources FEDERAL ENERGY... October 10, 1974, and September 30, 1979; and (iii)(A) At an average prime rate for each calendar quarter...

18 CFR 35.19a - Refund requirements under suspension orders.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 18 Conservation of Power and Water Resources 1 2011-04-01 2011-04-01 false Refund requirements under suspension orders. 35.19a Section 35.19a Conservation of Power and Water Resources FEDERAL ENERGY... October 10, 1974, and September 30, 1979; and (iii)(A) At an average prime rate for each calendar quarter...

18 CFR 35.19a - Refund requirements under suspension orders.

Code of Federal Regulations, 2012 CFR

2012-04-01

... 18 Conservation of Power and Water Resources 1 2012-04-01 2012-04-01 false Refund requirements under suspension orders. 35.19a Section 35.19a Conservation of Power and Water Resources FEDERAL ENERGY... October 10, 1974, and September 30, 1979; and (iii)(A) At an average prime rate for each calendar quarter...

75 FR 78805 - Agency Information Collection (Application for Refund of Educational Contributions) Activity...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-12-16

... participant's discharge or disenrollment. Refunds may be made earlier in instances of hardship or other good reasons. Participants who stop their enrollment from the program after discharge or release from active...

26 CFR 6a.103A-1 - Interest on mortgage subsidy bonds.

Code of Federal Regulations, 2010 CFR

2010-04-01

... interest on a mortgage subsidy bond is includable in gross income and subject to Federal income taxation... the regulations thereunder. (4) Advance refunding. On or after December 5, 1980, no tax-exempt obligation may be issued for the advance refunding of a mortgage subsidy bond (determined without regard to...

34 CFR 365.16 - What requirements apply to refunds and rebates?

Code of Federal Regulations, 2011 CFR

2011-07-01

... 34 Education 2 2011-07-01 2010-07-01 true What requirements apply to refunds and rebates? 365.16 Section 365.16 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF SPECIAL EDUCATION AND REHABILITATIVE SERVICES, DEPARTMENT OF EDUCATION STATE INDEPENDENT LIVING SERVICES...

17 CFR 274.302 - Form N-27I-1, notice of right of withdrawal and refund for variable life insurance...

Code of Federal Regulations, 2010 CFR

2010-04-01

... of withdrawal and refund for variable life insurance contractholders required pursuant to Rule 6e-2... for Exemptions § 274.302 Form N-27I-1, notice of right of withdrawal and refund for variable life insurance contractholders required pursuant to Rule 6e-2 (§ 270.6e-2 of this chapter). [41 FR 47032, Oct. 27...

26 CFR 48.6420-6 - Records to be kept in substantiation of credits or payments.

Code of Federal Regulations, 2010 CFR

2010-04-01

... TREASURY (CONTINUED) MISCELLANEOUS EXCISE TAXES MANUFACTURERS AND RETAILERS EXCISE TAXES Refunds and Other Administrative Provisions of Special Application to Retailers and Manufacturers Taxes § 48.6420-6 Records to be... performed the farming operation, (ii) a description of the type of work (such as plowing, threshing...

37 CFR 201.6 - Payment and refund of Copyright Office fees.

Code of Federal Regulations, 2011 CFR

2011-07-01

... Copyright Office fees. 201.6 Section 201.6 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF..., wishes to re-open the account. (c) Refunds. (1) Money remitted to the Copyright Office for basic... Copyright Office, transferred for the permanent collections or other uses of the Library of Congress, or...

75 FR 73162 - Submission for OMB Review; Comment Request

Federal Register 2010, 2011, 2012, 2013, 2014

2010-11-29

.../Voucher; Form 945-A: Annual Record of Federal Tax Liability; Form 945-X Annual Return of Withheld Federal Income Tax, Claim, Refund. Form: 945, 945V, 945-X. Abstract: Form 945 is used to report income tax... tax liabilities. Form 945-X is used to correct errors made on Form 945, Annual Return of Withheld...

75 FR 745 - Offset of Tax Refund Payments To Collect Past-Due, Legally Enforceable Nontax Debt; Correction

Federal Register 2010, 2011, 2012, 2013, 2014

2010-01-06

... Payments To Collect Past-Due, Legally Enforceable Nontax Debt; Correction AGENCY: Financial Management... the Treasury, Financial Management Service published a document in the Federal Register on Monday.... SUPPLEMENTARY INFORMATION: The Department of the Treasury, Financial Management Service published a document in...

19 CFR 24.70 - Claims; deceased or incompetent public creditors.

Code of Federal Regulations, 2012 CFR

2012-04-01

... deceased importers or owners of merchandise on account of refunds of excessive duties, or taxes, or for... court, but should be supported by a statement that the appointment is still in full force and effect... at whose order the articles were furnished or services performed. Claims for refunds of excessive...

19 CFR 24.70 - Claims; deceased or incompetent public creditors.

Code of Federal Regulations, 2010 CFR

2010-04-01

... deceased importers or owners of merchandise on account of refunds of excessive duties, or taxes, or for... court, but should be supported by a statement that the appointment is still in full force and effect... at whose order the articles were furnished or services performed. Claims for refunds of excessive...

19 CFR 24.70 - Claims; deceased or incompetent public creditors.

Code of Federal Regulations, 2014 CFR

2014-04-01

... deceased importers or owners of merchandise on account of refunds of excessive duties, or taxes, or for... court, but should be supported by a statement that the appointment is still in full force and effect... at whose order the articles were furnished or services performed. Claims for refunds of excessive...

19 CFR 24.70 - Claims; deceased or incompetent public creditors.

Code of Federal Regulations, 2013 CFR

2013-04-01

... deceased importers or owners of merchandise on account of refunds of excessive duties, or taxes, or for... court, but should be supported by a statement that the appointment is still in full force and effect... at whose order the articles were furnished or services performed. Claims for refunds of excessive...

The impact of rotavirus vaccination on discounted net tax revenue in Egypt: a government perspective analysis.

PubMed

Connolly, Mark P; Topachevskyi, Oleksandr; Standaert, Baudouin; Ortega, Omayra; Postma, Maarten

2012-08-01

We evaluated national rotavirus (RV) immunization programme costs to estimate how resulting changes in morbidity and mortality will influence government fiscal accounts over time. The assumption was that increased childhood survival in vaccinated cohorts leads to increased numbers of children consuming government resource, and an increased number of future tax payers. Our objective was to evaluate the difference in lifetime discounted net tax revenue generated by RV vaccinated and unvaccinated cohorts from the Egyptian government perspective. The model framework adopts the Egyptian government perspective for RV immunization costs (year 2009 values) and all government transfers (e.g. education costs, health costs, pensions). To reflect the government tax revenue, we applied a fixed income tax burden to earnings over the lifetime of vaccinated and unvaccinated cohorts. At each year of the model, we derive net taxes (gross taxes less transfers) discounted to the immunization year to reflect the present value of RV vaccination investment costs. Projected incremental net present values of the vaccinated cohort versus the unvaccinated cohort are $US6.1 million, $US58.1 million and $US55.7 million at 25-, 50- and 72-year time horizons, respectively. The internal rate of return for the government based on RV vaccination at years 25, 50 and 72 was 10.8%, 15.1% and 14.9, respectively. Within the first 5 years of vaccination, 76% of vaccine acquisition costs were offset due to direct and indirect cost savings attributed to a reduction in RV-related disease burden. Investments in RV vaccination in a single year are entirely offset when the vaccinated cohort of newborns reach 22 years of age. The government perspective is useful for evaluating investments in RV vaccination because of ongoing government transfers and tax receipts attributed to changes in RV-attributed morbidity and mortality. The analysis described here illustrates that investing in RV offers tangible long

Metrics for Litho Photography, Offset Stripping, Offset Platemaking.

ERIC Educational Resources Information Center

Cooper, Gloria S., Ed.; Magisos, Joel H., Ed.

Designed to meet the job-related metric measurement needs of students interested in litho photography, offset stripping, and offset platemaking, this instructional package is one of six for the communication media occupations cluster, part of a set of 55 packages for metric instruction in different occupations. The package is intended for students…

15 CFR 303.14 - Allocation factors, duty refund calculations and miscellaneous provisions.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 15 Commerce and Foreign Trade 2 2010-01-01 2010-01-01 false Allocation factors, duty refund calculations and miscellaneous provisions. 303.14 Section 303.14 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF...

37 CFR 201.6 - Payment and refund of Copyright Office fees.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 37 Patents, Trademarks, and Copyrights 1 2013-07-01 2013-07-01 false Payment and refund of Copyright Office fees. 201.6 Section 201.6 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF... stamps. (3) For services where fees are calculated on an hourly basis, such as preparation of a search...

37 CFR 201.6 - Payment and refund of Copyright Office fees.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 37 Patents, Trademarks, and Copyrights 1 2014-07-01 2014-07-01 false Payment and refund of Copyright Office fees. 201.6 Section 201.6 Patents, Trademarks, and Copyrights U.S. COPYRIGHT OFFICE... stamps. (3) For services where fees are calculated on an hourly basis, such as preparation of a search...

37 CFR 201.6 - Payment and refund of Copyright Office fees.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 37 Patents, Trademarks, and Copyrights 1 2012-07-01 2012-07-01 false Payment and refund of Copyright Office fees. 201.6 Section 201.6 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF... stamps. (3) For services where fees are calculated on an hourly basis, such as preparation of a search...

37 CFR 201.6 - Payment and refund of Copyright Office fees.

Code of Federal Regulations, 2010 CFR

2010-07-01

... Copyright Office fees. 201.6 Section 201.6 Patents, Trademarks, and Copyrights COPYRIGHT OFFICE, LIBRARY OF.... In addition, the fee for an estimate of a search fee is non-refundable. This policy applies to... retained in the Copyright Office, transferred for the permanent collections or other uses of the Library of...

Capital Info: School Choice Options for Parents: Round Two.

ERIC Educational Resources Information Center

McDonald, Dale

2002-01-01

Summarizes recent judicial and legislative action regarding school choice programs and explains the connection between school choice and the increased discussion of federal education tax credit initiatives. A tax credit would allow beneficiaries to apply the credit amount toward yearly federal tax liability and, if the credit is refundable,…

14 CFR 380.33 - Major changes in itinerary or price; refunds.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 14 Aeronautics and Space 4 2010-01-01 2010-01-01 false Major changes in itinerary or price... § 380.33 Major changes in itinerary or price; refunds. (a) For the purposes of this section, “major...; and (4) A price increase to the participant that occurs 10 or more days before departure and results...

37 CFR 1.446 - Refund of international application filing and processing fees.

Code of Federal Regulations, 2014 CFR

2014-07-01

... 37 Patents, Trademarks, and Copyrights 1 2014-07-01 2014-07-01 false Refund of international application filing and processing fees. 1.446 Section 1.446 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES...

37 CFR 1.446 - Refund of international application filing and processing fees.

Code of Federal Regulations, 2012 CFR

2012-07-01

... 37 Patents, Trademarks, and Copyrights 1 2012-07-01 2012-07-01 false Refund of international application filing and processing fees. 1.446 Section 1.446 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES...

37 CFR 1.446 - Refund of international application filing and processing fees.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 37 Patents, Trademarks, and Copyrights 1 2011-07-01 2011-07-01 false Refund of international application filing and processing fees. 1.446 Section 1.446 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES...

37 CFR 1.446 - Refund of international application filing and processing fees.

Code of Federal Regulations, 2013 CFR

2013-07-01

... 37 Patents, Trademarks, and Copyrights 1 2013-07-01 2013-07-01 false Refund of international application filing and processing fees. 1.446 Section 1.446 Patents, Trademarks, and Copyrights UNITED STATES PATENT AND TRADEMARK OFFICE, DEPARTMENT OF COMMERCE GENERAL RULES OF PRACTICE IN PATENT CASES...

34 CFR 674.62 - No cancellation for prior service-no repayment refunded.

Code of Federal Regulations, 2010 CFR

2010-07-01

... 34 Education 3 2010-07-01 2010-07-01 false No cancellation for prior service-no repayment refunded. 674.62 Section 674.62 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION FEDERAL PERKINS LOAN PROGRAM Loan Cancellation...

34 CFR 674.62 - No cancellation for prior service-no repayment refunded.

Code of Federal Regulations, 2011 CFR

2011-07-01

... 34 Education 3 2011-07-01 2011-07-01 false No cancellation for prior service-no repayment refunded. 674.62 Section 674.62 Education Regulations of the Offices of the Department of Education (Continued) OFFICE OF POSTSECONDARY EDUCATION, DEPARTMENT OF EDUCATION FEDERAL PERKINS LOAN PROGRAM Loan Cancellation...

78 FR 36643 - Proposed Information Collection (Application for Refund of Educational Contributions) Activity...

Federal Register 2010, 2011, 2012, 2013, 2014

2013-06-18

... (Application for Refund of Educational Contributions) Activity: Comment Request AGENCY: Veterans Benefits Administration, Department of Veterans Affairs. ACTION: Notice. SUMMARY: The Veterans Benefits Administration... contributions made by program participants who disenroll from the Post Vietnam Era Veterans Education Program...

75 FR 62187 - Proposed Information Collection (Application for Refund of Educational Contributions) Activity...

Federal Register 2010, 2011, 2012, 2013, 2014

2010-10-07

... (Application for Refund of Educational Contributions) Activity: Comment Request AGENCY: Veterans Benefits Administration, Department of Veterans Affairs. ACTION: Notice. SUMMARY: The Veterans Benefits Administration... contributions made by program participants who disenroll from the Post Vietnam Era Veterans Education Program...

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.

Federal Judge Rules against Faculty Union on Refunds of Nonmembers' Dues

ERIC Educational Resources Information Center

Glenn, David

2008-01-01

The faculty union at the City University of New York must make it easier for nonmembers to receive refunds of union dues spent on activities other than collective bargaining, a federal judge ruled this month. Magistrate Judge Lois Bloom, of the U.S. District Court in Brooklyn, found that the union, the Professional Staff Congress (or PSC),…

26 CFR 1.860-1 - Deficiency dividends.

Code of Federal Regulations, 2013 CFR

2013-04-01

...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-1 Deficiency dividends. Section 860 allows a qualified investment entity to be relieved from the payment of a deficiency in (or to be allowed a credit or refund of) certain taxes. “Qualified investment entity” is defined in section 860(b). The taxes...

26 CFR 1.860-1 - Deficiency dividends.

Code of Federal Regulations, 2011 CFR

2011-04-01

...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-1 Deficiency dividends. Section 860 allows a qualified investment entity to be relieved from the payment of a deficiency in (or to be allowed a credit or refund of) certain taxes. “Qualified investment entity” is defined in section 860(b). The taxes...

26 CFR 1.860-1 - Deficiency dividends.

Code of Federal Regulations, 2012 CFR

2012-04-01

...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-1 Deficiency dividends. Section 860 allows a qualified investment entity to be relieved from the payment of a deficiency in (or to be allowed a credit or refund of) certain taxes. “Qualified investment entity” is defined in section 860(b). The taxes...

26 CFR 1.860-1 - Deficiency dividends.

Code of Federal Regulations, 2014 CFR

2014-04-01

...) INCOME TAXES (CONTINUED) Real Estate Investment Trusts § 1.860-1 Deficiency dividends. Section 860 allows a qualified investment entity to be relieved from the payment of a deficiency in (or to be allowed a credit or refund of) certain taxes. “Qualified investment entity” is defined in section 860(b). The taxes...

26 CFR 1.141-15 - Effective dates.

Code of Federal Regulations, 2010 CFR

2010-04-01

... that increases the amount of requirements covered by the contract by reason of a change in the method... section 1301 of the Tax Reform Act of 1986 (100 Stat. 2602); and (2)(i) The weighted average maturity of the refunding bonds is longer than— (A) The weighted average maturity of the refunded bonds; or (B) In...

Great apes and biodiversity offset projects in Africa: the case for national offset strategies.

PubMed

Kormos, Rebecca; Kormos, Cyril F; Humle, Tatyana; Lanjouw, Annette; Rainer, Helga; Victurine, Ray; Mittermeier, Russell A; Diallo, Mamadou S; Rylands, Anthony B; Williamson, Elizabeth A

2014-01-01

The development and private sectors are increasingly considering "biodiversity offsets" as a strategy to compensate for their negative impacts on biodiversity, including impacts on great apes and their habitats in Africa. In the absence of national offset policies in sub-Saharan Africa, offset design and implementation are guided by company internal standards, lending bank standards or international best practice principles. We examine four projects in Africa that are seeking to compensate for their negative impacts on great ape populations. Our assessment of these projects reveals that not all apply or implement best practices, and that there is little standardization in the methods used to measure losses and gains in species numbers. Even if they were to follow currently accepted best-practice principles, we find that these actions may still fail to contribute to conservation objectives over the long term. We advocate for an alternative approach in which biodiversity offset and compensation projects are designed and implemented as part of a National Offset Strategy that (1) takes into account the cumulative impacts of development in individual countries, (2) identifies priority offset sites, (3) promotes aggregated offsets, and (4) integrates biodiversity offset and compensation projects with national biodiversity conservation objectives. We also propose supplementary principles necessary for biodiversity offsets to contribute to great ape conservation in Africa. Caution should still be exercised, however, with regard to offsets until further field-based evidence of their effectiveness is available.

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.

Temperature offset control system

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

Fried, M.

1987-07-28

This patent describes a temperature offset control system for controlling the operation of both heating and air conditioning systems simultaneously contained within the same premises each of which is set by local thermostats to operate at an appropriate temperature, the offset control system comprising: a central control station having means for presetting an offset temperature range, means for sensing the temperature at a central location, means for comparing the sensed temperature with the offset temperature range, means responsive to the comparison for producing a control signal indicative of whether the sensed temperature is within the offset temperature range or beyondmore » the offset temperature range, and means for transmitting the control signal onto the standard energy lines servicing the premises; and a receiving station respectively associated with each heating and air conditioning system, the receiving stations each comprising means for receiving the same transmitted control signal from the energy lines, and switch means for controlling the energization of the respective system in response to the received control signal. The heating systems and associated local thermostat are disabled by the control signal when the control signal originates from a sensed temperature above the lower end of the offset temperature range. The air conditioning systems and associated thermostats are disabled by the same control signal when the control signal originates from a sensed temperature below the upper end of the offset temperature range.« less

27 CFR 25.282 - Beer lost by fire, theft, casualty, or act of God.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2010-04-01 2010-04-01 false Beer lost by fire, theft... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.282 Beer lost by fire, theft, casualty, or act of God. (a) General. The tax paid by...

26 CFR 1.860-1 - Deficiency dividends.

Code of Federal Regulations, 2010 CFR

2010-04-01

...) INCOME TAXES Real Estate Investment Trusts § 1.860-1 Deficiency dividends. Section 860 allows a qualified investment entity to be relieved from the payment of a deficiency in (or to be allowed a credit or refund of) certain taxes. “Qualified investment entity” is defined in section 860(b). The taxes referred to are those...

27 CFR 25.282 - Beer lost by fire, theft, casualty, or act of God.

Code of Federal Regulations, 2011 CFR

2011-04-01

... 27 Alcohol, Tobacco Products and Firearms 1 2011-04-01 2011-04-01 false Beer lost by fire, theft... TAX AND TRADE BUREAU, DEPARTMENT OF THE TREASURY LIQUORS BEER Refund or Adjustment of Tax or Relief From Liability § 25.282 Beer lost by fire, theft, casualty, or act of God. (a) General. The tax paid by...

Self-reported price of cigarettes, consumption and compensatory behaviours in a cohort of Mexican smokers before and after a cigarette tax increase.

PubMed

Saenz-de-Miera, Belen; Thrasher, James F; Chaloupka, Frank J; Waters, Hugh R; Hernandez-Avila, Mauricio; Fong, Geoffrey T

2010-12-01

To assess the impact of a 2007 cigarette tax increase from 110% to 140% of the price to the retailer on cigarette price and consumption among Mexican smokers, including efforts to offset price increases. Data were analysed from the 2006 and 2007 administrations of the International Tobacco Control (ITC) Policy Evaluation Survey in Mexico, which is a population-based cohort of adult smokers. Self-reported price of last cigarette purchase, place of last purchase, preferred brand, daily consumption and quit behaviour were assessed at baseline and follow-up. Self-reported cigarette prices increased by 12.7% after the tax increase, with prices for international brands increasing more than for national brands (13.5% vs 8.7%, respectively). Although the tax increases were not fully passed onto consumers particularly on national brands, no evidence was found for smokers changing behaviour to offset price increases. Consistent declines in consumption across groups defined by sociodemographic and smoking-related psychosocial variables suggest a relatively uniform impact of the tax increase across subpopulations. However, decreased consumption appeared limited to people who smoked relatively more cigarettes a day (>5 cigarettes/day). Average daily consumption among lighter smokers did not significantly decline. A total of 13% (n=98) of the sample reported being quit for a month or more at follow-up. In multivariate models, lighter smokers were more likely than heavier smokers to be quit. Results suggest that the 2007 tax increase was passed on to consumers, whose consumption generally declined. Since no other tobacco control policies or programmes were implemented during the period analysed, the tax increase appears likely to have decreased consumption.

Self-reported price of cigarettes, consumption and compensatory behaviours in a cohort of Mexican smokers before and after a cigarette tax increase

PubMed Central

Saenz-de-Miera, Belen; Chaloupka, Frank J; Waters, Hugh R; Hernandez-Avila, Mauricio; Fong, Geoffrey T

2010-01-01

Objective To assess the impact of a 2007 cigarette tax increase from 110% to 140% of the price to the retailer on cigarette price and consumption among Mexican smokers, including efforts to offset price increases. Methods Data were analysed from the 2006 and 2007 administrations of the International Tobacco Control (ITC) Policy Evaluation Survey in Mexico, which is a population-based cohort of adult smokers. Self-reported price of last cigarette purchase, place of last purchase, preferred brand, daily consumption and quit behaviour were assessed at baseline and follow-up. Results Self-reported cigarette prices increased by 12.7% after the tax increase, with prices for international brands increasing more than for national brands (13.5% vs 8.7%, respectively). Although the tax increases were not fully passed onto consumers particularly on national brands, no evidence was found for smokers changing behaviour to offset price increases. Consistent declines in consumption across groups defined by sociodemographic and smoking-related psychosocial variables suggest a relatively uniform impact of the tax increase across subpopulations. However, decreased consumption appeared limited to people who smoked relatively more cigarettes a day (>5 cigarettes/day). Average daily consumption among lighter smokers did not significantly decline. A total of 13% (n=98) of the sample reported being quit for a month or more at follow-up. In multivariate models, lighter smokers were more likely than heavier smokers to be quit. Conclusions Results suggest that the 2007 tax increase was passed on to consumers, whose consumption generally declined. Since no other tobacco control policies or programmes were implemented during the period analysed, the tax increase appears likely to have decreased consumption. PMID:20870740

Great Apes and Biodiversity Offset Projects in Africa: The Case for National Offset Strategies

PubMed Central

Kormos, Rebecca; Kormos, Cyril F.; Humle, Tatyana; Lanjouw, Annette; Rainer, Helga; Victurine, Ray; Mittermeier, Russell A.; Diallo, Mamadou S.; Rylands, Anthony B.; Williamson, Elizabeth A.

2014-01-01

The development and private sectors are increasingly considering “biodiversity offsets” as a strategy to compensate for their negative impacts on biodiversity, including impacts on great apes and their habitats in Africa. In the absence of national offset policies in sub-Saharan Africa, offset design and implementation are guided by company internal standards, lending bank standards or international best practice principles. We examine four projects in Africa that are seeking to compensate for their negative impacts on great ape populations. Our assessment of these projects reveals that not all apply or implement best practices, and that there is little standardization in the methods used to measure losses and gains in species numbers. Even if they were to follow currently accepted best-practice principles, we find that these actions may still fail to contribute to conservation objectives over the long term. We advocate for an alternative approach in which biodiversity offset and compensation projects are designed and implemented as part of a National Offset Strategy that (1) takes into account the cumulative impacts of development in individual countries, (2) identifies priority offset sites, (3) promotes aggregated offsets, and (4) integrates biodiversity offset and compensation projects with national biodiversity conservation objectives. We also propose supplementary principles necessary for biodiversity offsets to contribute to great ape conservation in Africa. Caution should still be exercised, however, with regard to offsets until further field-based evidence of their effectiveness is available. PMID:25372894

76 FR 62000 - Express Mail Domestic Postage Refund Policy and Waiver of Signature

Federal Register 2010, 2011, 2012, 2013, 2014

2011-10-06

... POSTAL SERVICE 39 CFR Part 111 Express Mail Domestic Postage Refund Policy and Waiver of Signature... days to 30 days after the date of mailing, and to change the Express Mail ``waiver of signature'' standard for domestic items by obtaining an addressee's signature only when the mailer selects the...

76 FR 75461 - Express Mail Domestic Postage Refund Policy and Waiver of Signature

Federal Register 2010, 2011, 2012, 2013, 2014

2011-12-02

... POSTAL SERVICE 39 CFR Part 111 Express Mail Domestic Postage Refund Policy and Waiver of Signature... to 30 days after the date of mailing, and to change the Express Mail ``waiver of signature'' standard for domestic items by obtaining an addressee's signature only when the mailer selects the ``signature...

Long-term economic benefits attributed to IVF-conceived children: a lifetime tax calculation.

PubMed

Connolly, Mark P; Pollard, Michael S; Hoorens, Stijn; Kaplan, Brian R; Oskowitz, Selwyn P; Silber, Sherman J

2008-09-01

To evaluate whether lifetime future net tax revenues from an in vitro fertilization (IVF)-conceived child are substantial enough to warrant public subsidy relative to the mean IVF treatment costs required to obtain 1 live birth. Mathematical generational accounting model. The model estimates direct financial interactions between the IVF-conceived child and the government during the child's projected lifetime. In the model, we accrue IVF costs required to conceive the child to the government, and then we estimate future net tax revenue to the federal and state governments from this individual, offset by direct financial transfers from the government (eg, child allowances, education, Medicare, and Social Security). We discount lifetime costs and gross tax payments at Treasury Department rates to establish the present value of investing in IVF. We applied US Congressional Budget Office projected changes in tax rates over the course of the model. An IVF-conceived child, average in every respect (eg, future earnings, healthcare consumption, and life expectancy), represents a net positive return to the government. Based on an average employed individual born in 2005, the projected net lifetime tax contribution is US $606,200. Taking into consideration IVF costs and all direct financial interactions, the net present value is US $155,870. Lifetime net taxes paid from a child relative to the child's initial IVF investment represent a 700% net return to the government in discounted US dollars from fully employed individuals. This suggests that removing barriers to IVF would have positive tax benefits for the government, notwithstanding its beneficial effect on overall economic growth.

Alternative Fuels Data Center: State Fees as Transportation Funding

Science.gov Websites

Transportation began collecting $0.015 per mile driven from 5,000 volunteer vehicles and issued a gas tax refund electricity, which are not currently subject to state fuel tax. These fees are meant to recover revenue the state would otherwise capture through the motor fuel tax, had the vehicle been running on gasoline or

24 CFR 811.110 - Refunding of obligations issued to finance Section 8 projects.

Code of Federal Regulations, 2010 CFR

2010-04-01

... 24 Housing and Urban Development 4 2010-04-01 2010-04-01 false Refunding of obligations issued to finance Section 8 projects. 811.110 Section 811.110 Housing and Urban Development Regulations Relating to Housing and Urban Development (Continued) OFFICE OF THE ASSISTANT SECRETARY FOR HOUSING-FEDERAL HOUSING COMMISSIONER, DEPARTMENT OF HOUSING AND...

19 CFR 10.590 - Right to make post-importation claim and refund duties.

Code of Federal Regulations, 2010 CFR

2010-04-01

... Republic-Central America-United States Free Trade Agreement Post-Importation Duty Refund Claims § 10.590... duties. 10.590 Section 10.590 Customs Duties U.S. CUSTOMS AND BORDER PROTECTION, DEPARTMENT OF HOMELAND..., where a good would have qualified as an originating good when it was imported into the United States but...

77 FR 21157 - Internal Revenue Service; Open Meeting of the Taxpayer Advocacy Panel Refund Processing...

Federal Register 2010, 2011, 2012, 2013, 2014

2012-04-09

... public comments, ideas, and suggestions on improving customer service at the Internal Revenue Service... DEPARTMENT OF THE TREASURY Internal Revenue Service; Open Meeting of the Taxpayer Advocacy Panel Refund Processing Communications Project Committee AGENCY: Internal Revenue Service (IRS), Treasury...

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.

15 CFR 303.5 - Application for annual allocations of duty-exemptions and duty-refunds.

Code of Federal Regulations, 2010 CFR

2010-01-01

... 15 Commerce and Foreign Trade 2 2010-01-01 2010-01-01 false Application for annual allocations of duty-exemptions and duty-refunds. 303.5 Section 303.5 Commerce and Foreign Trade Regulations Relating to Commerce and Foreign Trade (Continued) INTERNATIONAL TRADE ADMINISTRATION, DEPARTMENT OF COMMERCE...