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Federal Income Tax Treatment of the Family


The analysis of equity across families suggests that increases in earned income tax credits for those without children would lead to more equal treatment based on the ability to pay approach, while full refundability of the child credit would exacerbate inequalities. At the higher end of the scale, eliminating phase outs of provisions that differentiate across families would probably lead to more equitable treatment, and containing the effect of the alternative minimum tax is important to both reducing the high burden of taxes on families with children at upper middle-income levels as well as preventing an increasing level of marriage penalties. This report does not include the temporary provisions enacted in the American Recovery and Reinvestment Act of 2009 (P.L. 111-5), although a brief summary is provided in the introduction. Some of the more minor provisions have been extended through 2017 by the American Taxpayer Relief Act (P.L. 112-240).


THE DOCUMENT INCLUDES FOLLOWING FILES:
# FILE NAME Document Date Order ID: Number of Pages PRICE
1 RL33755.pdf Jan 17, 2013 RL33755 25 $19.95 ADD TO CART

Older Versions:

Federal Income Tax Treatment of the Family  [Order No: RL33755  Release Date: Dec 21,2010  Pages: 24]

Federal Income Tax Treatment of the Family  [Order No: RL33755  Release Date: Jan 07,2010  Pages: 24]

Federal Income Tax Treatment of the Family  [Order No: RL33755  Release Date: Feb 03,2009  Pages: 24]

Federal Income Tax Treatment of the Family  [Order No: RL33755  Release Date: Jan 24,2008  Pages: 26]

Federal Income Tax Treatment of the Family  [Order No: RL33755  Release Date: Dec 19,2006  Pages: 25]