24 research outputs found
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Gasoline Excise Tax - Historical Revenues: Fact Sheet
This report provides a fact sheet about the Gasoline Excise Tax - Historical Revenues. The gas tax was regarded as a user tax where the federal government has imposed a gasoline excise tax with the passage of the revenue act in 1932
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The Federal Excise Tax on Telephone Service: A History
This report traces the history of the federal excise tax on telephone service from 1898
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Charitable Contributions of Food Inventory: Proposals for Change
Early in the 109th Congress, both S. 6, the Family and Community Protection Act of 2005, and S. 94, the Good Samaritan Hunger Relief Tax Incentive Act, have been introduced to encourage gifts of food by businesses for charitable purposes. While current law provides a deduction only to C corporations, these bills would expand the tax break to all business entities. The value of the existing deduction is the corporation’s basis in the donated product plus one half of the amount of appreciation, as long as that amount is less than twice the corporation’s basis in the product
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Excise Taxes on Alcohol, Tobacco, and Gasoline: History and Inflation Adjusted Rates
This report provides inflation adjusted excise tax rates for alcohol, tobacco, and gasoline products. The base for computation is November 1951; the adjustments show what the tax rates would be if they had been increased to reflect inflation. All of the above cited commodities had rate increases effective for that date under the Revenue Act of 1951. Just as the Congress was prepared to lower excise tax rates because of peacetime conditions, plans had to be revised as a result of the start of the Korean War. Thus, the Revenue Act of 1951 was born out of revenue needs due to increased military expenditures
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2001 Tax Cut: Description, Analysis, and Background
A major tax cut, H.R. 1836, was enacted in June 2001, but contained sunsetted provisions. The House will consider, the week of April 15, making those tax provisions permanent. This report summarizes the provisions of the bill, analyzes effects, and considers the development of the legislation
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2001 Tax Cut: Description, Analysis, and Background
A major tax cut, the Economic Growth and Tax Relief Reconciliation Act
(EGTRRA), was enacted in June 2001. This report summarizes the provisions of the bill, analyzes effects, and considers the development of the legislation
The impact of illness in patients with moderate to severe gastro-esophageal reflux disease
BACKGROUND: Gastro-esophageal reflux disease (GERD) is a common disease. It impairs health related quality of life (HRQL). However, the impact on utility scores and work productivity in patients with moderate to severe GERD is not well known. METHODS: We analyzed data from 217 patients with moderate to severe GERD (mean age 50, SD 13.7) across 17 Canadian centers. Patients completed three utility instruments – the standard gamble (SG), the feeling thermometer (FT), and the Health Utilities Index 3 (HUI 3) – and several HRQL instruments, including Quality of Life in Reflux and Dyspepsia (QOLRAD) and the Medical Outcomes Short Form-36 (SF-36). All patients received a proton pump inhibitor, esomeprazole 40 mg daily, for four to six weeks. RESULTS: The mean scores on a scale from 0 (dead) to 1 (full health) obtained for the FT, SG, and HUI 3 were 0.67 (95% CI, 0.64 to 0.70), 0.76 (95% CI, 0.75 to 0.80), and 0.80 (95% CI, 0.77 to 0.82) respectively. The mean scores on the SF-36 were lower than the previously reported Canadian and US general population mean scores and work productivity was impaired. CONCLUSION: GERD has significant impact on utility scores, HRQL, and work productivity in patients with moderate to severe disease. Furthermore, the FT and HUI 3 provide more valid measurements of HRQL in GERD than the SG. After treatment with esomeprazole, patients showed improved HRQL
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Wildlife Restoration Projects Fund
Since 1937, a cooperative program between the federal and state governments has existed for wildlife restoration. This program provides federal grants-in-aid to state agencies for conservation through land and water management for wild birds and mammals. While up to 8% of the collected revenues from excise taxes dedicated to the program may be retained by the federal government for administration, all remaining funds are apportioned to the states and territories for use either in wildlife restoration or hunter safety and education programs. Wildlife restoration programs receive all funds generated from the excise tax on firearms other than pistols and revolvers and all funds collected from shells and cartridges. Additionally, one-half of the excise taxes collected from pistols, revolvers, and archery equipment goes for wildlife restoration purposes. Hunter safety and education programs are funded from the remaining half of excise taxes collected on pistols, revolvers, and archery equipment. The states have been authorized by law to use hunter safety and education funds for wildlife restoration projects