{
  "id": "RL32103",
  "type": "CRS Report",
  "typeId": "REPORT",
  "number": "RL32103",
  "active": false,
  "source": "University of North Texas Libraries Government Documents Department",
  "versions": [
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs6477/",
      "id": "RL32103 2005-01-25",
      "date": "2005-01-25",
      "retrieved": "2005-07-26T08:18:34",
      "title": "Comparison of Tax Incentives of Domestic Manufacturing: 108th Congress",
      "summary": "The enacted provision of this legislation (H.R. 4520), following the passage of the Senate\u2019s version (then S. 1637) and the House bill (H.R. 4520) followed the Senate version, which allowed a deduction and would cover unincorporated firms as well as corporations. However, the proposal contained the broader definition of manufacturing in the House bill which included oil and gas extraction, utilities, construction, and electricity. This report discusses the provisions in these two versions of the subsidy as well as some of the issues surrounding alternative methods of providing a manufacturing subsidy.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20050125_RL32103_c6f2aa24bed5ae7273fcaf69fed1152aab648103.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20050125_RL32103_c6f2aa24bed5ae7273fcaf69fed1152aab648103.html"
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      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Tax incentives",
          "name": "Tax incentives"
        },
        {
          "source": "LIV",
          "id": "Depreciation and amortization",
          "name": "Depreciation and amortization"
        },
        {
          "source": "LIV",
          "id": "Business",
          "name": "Business"
        },
        {
          "source": "LIV",
          "id": "Manufacturing industries",
          "name": "Manufacturing industries"
        },
        {
          "source": "LIV",
          "id": "Investments - U.S.",
          "name": "Investments - U.S."
        },
        {
          "source": "LIV",
          "id": "Finance",
          "name": "Finance"
        },
        {
          "source": "LIV",
          "id": "Corporation taxes",
          "name": "Corporation taxes"
        }
      ]
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc818020/",
      "id": "RL32103_2004Oct01",
      "date": "2004-10-01",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Comparison of Tax Incentives for Domestic Manufacturing in Current Legislative Proposals",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20041001_RL32103_4e4d33aad7bf212b83c4b4e33b675abd013d4d33.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20041001_RL32103_4e4d33aad7bf212b83c4b4e33b675abd013d4d33.html"
        }
      ],
      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metacrs6538/",
      "id": "RL32103 2003-11-19",
      "date": "2003-11-19",
      "retrieved": "2005-08-03T11:15:37",
      "title": "Comparison of Tax Incentives of Domestic Manufacturing in Current Legislative Proposals",
      "summary": "This report presents two approaches that have quite different implications for tax administration and Compliance. First, additional domestic investment would have both a direct tax benefit effect, and an indirect effect through increasing the ratio of domestic to world production. Secondly, if one considers the other provisions of H.R. 2896 and S. 1637, these provisions provide benefits (in some cases quite large benefits) to investment overseas that could more than offset any domestic incentive.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20031119_RL32103_d4f2bf63cc9c33fb9ef296145fe810542607da91.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20031119_RL32103_d4f2bf63cc9c33fb9ef296145fe810542607da91.html"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Business",
          "name": "Business"
        },
        {
          "source": "LIV",
          "id": "Corporation taxes",
          "name": "Corporation taxes"
        },
        {
          "source": "LIV",
          "id": "Depreciation and amortization",
          "name": "Depreciation and amortization"
        },
        {
          "source": "LIV",
          "id": "Finance",
          "name": "Finance"
        },
        {
          "source": "LIV",
          "id": "Investments - U.S.",
          "name": "Investments - U.S."
        },
        {
          "source": "LIV",
          "id": "Manufacturing industries",
          "name": "Manufacturing industries"
        },
        {
          "source": "LIV",
          "id": "Tax incentives",
          "name": "Tax incentives"
        },
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        }
      ]
    }
  ],
  "topics": [
    "Economic Policy"
  ]
}