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#Taxation
#Taxation
21 entries
Branches
(4)
Joint Committees
The four permanent committees made up of members of both the House and the Senate
The House Ways and Means Committee
The oldest committee in Congress and the starting point for every tax bill, plus Social Security, Medicare, and trade
The Senate Finance Committee
The Senate committee for taxes, trade, Social Security, Medicare, and Medicaid, the largest jurisdiction over federal money
U.S. Tax Court
The court where taxpayers can challenge an IRS deficiency before paying the disputed tax
Departments
(5)
Alcohol and Tobacco Tax and Trade Bureau
The Treasury bureau that collects federal excise taxes on alcohol, tobacco, firearms, and ammunition and regulates the alcohol industry
Office of Tax Policy
The Treasury office that develops the administration's tax policy, estimates revenue, writes tax regulations with the IRS, and negotiates tax treaties
The Department of the Treasury
The department that collects the taxes, prints the money, manages the debt, and polices the financial system
The Internal Revenue Service
Reorganizing
The tax collector: five trillion dollars a year, 160 million returns, and the most contact most Americans have with Washington
Treasury Inspector General for Tax Administration
The independent watchdog that audits and investigates the Internal Revenue Service
Agencies
(3)
The Social Security Administration
The agency that pays retirement, survivor, and disability benefits to about 70 million Americans every month
U.S. Customs Service
Merged
The Treasury agency that collected tariffs on imports from 1789, long the federal government's main source of revenue, until it was merged into Homeland Security in 2003
U.S. International Trade Commission
The independent, nonpartisan commission that decides whether imports injure U.S. industries, blocks infringing imports, and maintains the tariff schedule
Processes
(3)
Federal Taxation
How the federal government raises revenue, from individual income and payroll taxes to corporate taxes, excise taxes, and tariffs, and how tax law is written
Tariffs and Trade Authority
How the constitutional power to set tariffs, which belongs to Congress, came to be largely delegated to the President, and the 2025 fight over emergency tariffs
The Social Security Trust Funds
The two Treasury accounts that hold Social Security's payroll tax surpluses in special government bonds, and the projections of when their reserves will run out
Principles
(1)
The Taxing and Spending Power
Congress's power under Article I to lay taxes and spend for the common defense and general welfare, including the authority to attach conditions to federal funds
Documents & Cases
(3)
NFIB v. Sebelius (2012)
The Affordable Care Act case that upheld the individual mandate as a tax, rejected it under the Commerce Clause, and limited the Medicaid expansion
The Eighteenth Amendment
Dissolved
The 1919 amendment that established national Prohibition of alcoholic beverages, the only amendment ever repealed
The Sixteenth Amendment
The 1913 amendment allowing Congress to tax incomes without apportioning the tax among the states by population
States & Local
(2)
Property Taxes and Local Finance
How counties, cities, school districts, and special districts pay for services, through property taxes, fees, state aid, and municipal bonds
State Budgets and Taxes
How states raise and spend money, from balanced budget rules and sales and income taxes to Medicaid and schools, the largest items in state spending
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94
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80
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77
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75
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70
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65
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36
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29
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28
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24
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24
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24
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22
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22
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21
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