{
  "id": "RL34464",
  "type": "CRS Report",
  "typeId": "REPORT",
  "number": "RL34464",
  "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/metadc813004/",
      "id": "RL34464_2008Jul31",
      "date": "2008-07-31",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Tax Gap: Administration Proposal to Require Information Reporting on Merchant Payment Card Reimbursements",
      "summary": null,
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20080731_RL34464_da47cc9df3260122e9c9e1fa998248e425748d91.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20080731_RL34464_da47cc9df3260122e9c9e1fa998248e425748d91.html"
        }
      ],
      "topics": []
    },
    {
      "source": "University of North Texas Libraries Government Documents Department",
      "sourceLink": "https://digital.library.unt.edu/ark:/67531/metadc821472/",
      "id": "RL34464_2008Apr28",
      "date": "2008-04-28",
      "retrieved": "2016-03-19T13:57:26",
      "title": "Tax Gap: Administration Proposal to Require Information Reporting on Merchant Payment Card Reimbursements",
      "summary": "The high current and forecast budget deficits as well as pay-as-you-go (PAYGO) procedures have resulted in congressional and executive branch interest in raising additional revenue through proposals for improved tax compliance. The Bush Administration\u2019s FY2009 budget includes a proposal (the proposal) to require each payment card processor to inform the IRS on the net dollar amount paid to reimburse each merchant (i.e., seller) for his payment card receipts in a calendar year. Payment cards consist of both credit cards and debit cards. This report examines the\r\nproposal by describing current law, presenting the proposal contained in the FY2009 budget, describing the structure of the payment card industry, analyzing the justifications for the proposal, explaining the criticisms of the proposal, and offering concluding observations.",
      "type": "CRS Report",
      "typeId": "REPORT",
      "active": false,
      "formats": [
        {
          "format": "PDF",
          "filename": "files/20080428_RL34464_e9bdc03f991639635045a2a8bcd79eca01b7af52.pdf"
        },
        {
          "format": "HTML",
          "filename": "files/20080428_RL34464_e9bdc03f991639635045a2a8bcd79eca01b7af52.html"
        }
      ],
      "topics": [
        {
          "source": "LIV",
          "id": "Taxation",
          "name": "Taxation"
        },
        {
          "source": "LIV",
          "id": "Budgets",
          "name": "Budgets"
        },
        {
          "source": "LIV",
          "id": "Credit cards",
          "name": "Credit cards"
        },
        {
          "source": "LIV",
          "id": "Debit cards",
          "name": "Debit cards"
        }
      ]
    }
  ],
  "topics": [
    "Economic Policy"
  ]
}