[20030114]RS20264_第107届国会的税收活动.pdf

Congressional Research Service The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS20264Updated January 14, 2003Tax Activity in the 107th Congressname redactedSenior Specialist in Economic PolicyGovernment and Finance DivisionSummaryAfter passing a major multi-year tax cut in Mid-2001 (which was sunsetted after10 years) and a stimulus bill in 2002, Congress considered, but did not complete, workon energy tax subsidies, tax incentives for charitable giving deductions, pensiondiversification in the wake of the ENRON problems, and tax shelters. The Housepassed several bills that would make the multiyear tax cut permanent as well as a billto speed up certain provisions. This report will not be updated.In the first half of 2001, a major multi-year tax cut was enacted and signed into law.The bill was passed with a sunset provision because there were not enough votes to setaside a budget rule. Several bills passed the House in 2002 to make the tax cut or partsof it permanent (H.R. 586 to make all provisions permanent on April 18, H.R. 2143 tomake the estate tax repeal permanent on June 6, H.R. 4019 to make marriage tax reliefprovisions permanent on June