In April 1984 the House of Representatives passed the Tax Reform Act of 1984 (H.R. 4170) and the Senate its Deficit Reduction Act of 1984 (an amendment to H.R. 2163, a bill to amend the Federal Boat Safety Act of 1971), both of which provide for the continuation of the excise tax on telephone service at its 3-percent rate for an additional two years, through 1987. This action was deemed appropriate by congress in light of the large existing budgetary deficits. nThis paper presents an overall view of the Federal excise tax on telephone service. A description of the history of this tax and revenue collections are followed by an explanation to clarify the relationship of this tax to the U.S. actions in Vietnam during the 1960s and 1970s. Finally, this paper concludes with the principal arguments made by proponents for continuation of the tax and the opponents of the tax who support repeal.,Abstract ; Current Law and History ; Revenue Effects ; Clarification of the Role of the Telephone Excise Tax and U.S. Action in Vietnam ; Summaries of the Principal Arguments for and Against the Repeal or Continuation of the Federal Excise Tax on Telephone Service.,CRS 84-641 E,"May 16, 1984.",SuDoc# LC 14. 18/3

This paper surveys the recent experience of States and European countries with tax amnesty programs. The introductory section reflects the surge of interest in providing a Federal program of similar scope to some of the State tax amnesty programs already offered with quotes from Members of Congress and the Administration. A brief history of prior Federal involvement with tax amnesty programs follows. nGeneral observations pertaining to the State programs, along with what appear to be certain keys to success for State programs, is followed by a more detailed summary of each of the eight State programs held to date. The information gathered for this section was obtained from interviews held with State officials. nThe final section discusses the experience of European tax amnesty programs in France, Italy, and Belgium and concludes with possible lessons the United States might draw from them.,CRS 84-603 E,"April 13, 1984.",SuDoc# LC 14. 18/3

Four Internal Revenue Code provisions that provide incentives for training or retraining of workers are covered in this report. These descriptions are current as of the Tax Reform Act of 1986 and reflect changes made by the Act. Federal revenue costs associated with specific Code sections are given if available.