Research ReportCRS ReportVersion 2
R45532
Digital Services Taxes (DSTs): Policy and Economic Analysis
Published Feb 25, 2019Updated Jun 20, 2025
Full report
What this is
The Congressional Research Service is a nonpartisan policy and legal analysis arm of the Library of Congress. CRS reports are written for members of Congress and their staff, not the public — but they’re made available openly through Congress.gov.
- HR 1115th Congress
An Act to provide for reconciliation pursuant to titles II and V of the concurrent resolution on the budget for fiscal year 2018.
Dec 22, 2017 · Signed by President.
- HR 5108115th Congress
No Tax Breaks for Outsourcing Act
Feb 27, 2018 · Referred to the House Committee on Ways and Means.
- S 2459115th Congress
No Tax Breaks for Outsourcing Act
Feb 27, 2018 · Read twice and referred to the Committee on Finance.