Congressional Research Service Reports - 652 Matching Results
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- Small Business Legislation: Sources of Information
- This report seeks to respond to inquiries from congressional staff who request information about major legislation affecting small business.
- Small Business Tax Relief: Proposals in the 108th Congress and Their Economic Justification
- This report examines the economic arguments for and against small business tax subsidies in the context of current congressional proposals to expand them. It begins with a brief description of current federal tax subsidies for small firms, moves on to consider the principal economic arguments for and against these subsidies, and concludes with a discussion of proposals in the 108th Congress to expand small business tax subsidies and their likely economic effects.
- Net Operating Losses: Proposed Extension of Carryback Period
- This report explains the current law regarding the tax treatment of net operating losses (NOLs). In addition, this report highlights a number of policy considerations relating to the extension of the NOL carryback period.
- Selected Small Business Statistics
- This report gathers selected statistics on the role of small businesses in the national economy that Congress has frequently asked the Congressional Research Service (CRS) to provide. Most of the statistics are calculated by CRS from Census data. The report uses the widely accepted research definition that a small business has fewer than 500 employees.
- Protection of Lawful Commerce in Arms Act, H.R. 1036 and S. 659, 108th Congress: Legal Analysis
- This report examines H.R. 1036, 108th Congress, as ordered to be reported by the House Committee on the Judiciary on April 3, 2003, and passed by the House without amendment on April 9, 2003. H.R. 1036, titled the “Protection of Lawful Commerce in Arms Act,” would prohibit lawsuits, except in specified circumstances, against a manufacturer or seller of a firearm or ammunition, or a trade association, for damages resulting from the criminal or unlawful misuse of a firearm or ammunition.
- Small Business Provisions in the American Recovery and Reinvestment Act of 2009
- This report provides an overview of key provisions related to the Small Business Administration (SBA), based on appropriations in the American Recovery and Reinvestment Act of 2009 (ARRA, P.L. 111-5).
- Small Business Innovation Research Program
- No Description Available.
- Small Business Innovation Research Program
- No Description Available.
- Small Business Disaster Assistance: Responding to the Terrorist Attacks
- This report discusses the impact of the terrorist attacks on small businesses, provides an overview of the types of relief assistance currently available from the SBA, notes the agency's response to date, summarizes proposed legislation, and analyzes policy options for Congress.
- Should Banking Powers Expand into Real Estate Brokerage and Management?
- No Description Available.
- Should Banking Powers Expand into Real Estate Brokerage and Management?
- No Description Available.
- Should Banking Powers Expand into Real Estate Brokerage and Management?
- No Description Available.
- Should Banking Powers Expand into Real Estate Brokerage and Management?
- No Description Available.
- Should Banking Powers Expand into Real Estate Brokerage and Management?
- No Description Available.
- Should Banking Powers Expand into Real Estate Brokerage and Management?
- No Description Available.
- Small Business Disaster Assistance: Responding to the Terrorist Attacks
- No Description Available.
- Disadvantaged Businesses: A Review of Federal Assistance
- It is the policy of the federal government to encourage the development of small disadvantaged businesses (SDBs) owned by minorities and women. SDBs are statutorily defined as small businesses that are owned and controlled by socially and economically disadvantaged individuals who have been subjected to racial or ethnic prejudice or cultural bias and who have limited capital and credit opportunities. This report presents an overview of the major federal programs now in existence and indicates where interested persons can obtain further information about specific programs.
- Rothe Development Corporation v. Department of Defense: The Constitutionality of Federal Contracting Programs for Minority-Owned and Other Small Businesses
- This report discusses Rothe Development Corporation v. Department of Defense, a case involving a constitutional challenge to a minority contracting program authorized under Section 1207 of the Department of Defense (DOD) Authorization Act of 1987. This program allowed DOD to take 10% off the price of bids or offers submitted by "small disadvantaged businesses" in determining which bid or offer had the lowest price or represented the best value for the government.
- Small Business Tax Benefits: Overview and Economic Analysis
- No Description Available.
- Using Business Tax Cuts to Stimulate the Economy
- This report discusses issues associated with the use of business tax subsidies. First, is fiscal policy appropriate? Second, how successful are subsidies likely to be and what form might they take to be most effective? Finally, what other consequences might flow from the use of business tax subsidies, especially if they are to be permanent?
- Small Business Tax Preferences: Legislative Proposals in the 108th Congress
- No Description Available.
- Using Business Tax Cuts to Stimulate the Economy
- No Description Available.
- Using Business Tax Cuts to Stimulate the Economy
- No Description Available.
- Minority Contracting and Affirmative Action for Disadvantaged Small Businesses: Legal Issues
- This report discusses the minority participation “goals” that have been an integral part of federal policies to promote racial and gender equality in contracting on federally financed construction projects and in connection with other large federal contracts.
- State Corporate Income Taxes: A Description and Analysis
- No Description Available.
- State Corporate Income Taxes: A Description and Analysis
- No Description Available.
- Association Health Plans: Legislation in the 109th Congress
- An estimated 41.2 million people were without health insurance in 2001. Legislation under consideration by the 108th and earlier Congresses is intended to assist small employers in offering health insurance as a benefit to their workers. A new bill, H.R. 4281, introduced on May 5, 2004, The Small Business Health Fairness Act of 2003 (H.R. 6601s. 545), and a number of bills from the earlier Congresses include provisions creating new groups for small firms to join or encouraging the growth of existing groups so that small employers can band together to offer coverage to their employees. Opponents of the AHP approach raise concerns that unintended negative consequences would arise, negating the benefits that the new groups would create. While the proposed AHPs are not likely to immediately undermine the small group market, they are likely to require additional features to significantly expand insurance coverage among the uninsured.
- Association Health Plans, Health Marts and the Small Group Market for Health Insurance
- An estimated 41.2 million people were without health insurance in 2001. Legislation under consideration by the 108th and earlier Congresses is intended to assist small employers in offering health insurance as a benefit to their workers. A new bill, H.R. 4281, introduced on May 5, 2004, The Small Business Health Fairness Act of 2003 (H.R. 6601s. 545), and a number of bills from the earlier Congresses include provisions creating new groups for small firms to join or encouraging the growth of existing groups so that small employers can band together to offer coverage to their employees.
- Association Health Plans, Health Marts and the Small Group Market for Health Insurance
- An estimated 41.2 million people were without health insurance in 2001. Legislation under consideration by the 108th and earlier Congresses is intended to assist small employers in offering health insurance as a benefit to their workers. A new bill, H.R. 4281, introduced on May 5, 2004, The Small Business Health Fairness Act of 2003 (H.R. 6601s. 545), and a number of bills from the earlier Congresses include provisions creating new groups for small firms to join or encouraging the growth of existing groups so that small employers can band together to offer coverage to their employees.
- Association Health Plans, Health Marts and the Small Group Market for Health Insurance
- An estimated 41.2 million people were without health insurance in 2001. Legislation under consideration by the 108th and earlier Congresses is intended to assist small employers in offering health insurance as a benefit to their workers. A new bill, H.R. 4281, introduced on May 5, 2004, The Small Business Health Fairness Act of 2003 (H.R. 6601s. 545), and a number of bills from the earlier Congresses include provisions creating new groups for small firms to join or encouraging the growth of existing groups so that small employers can band together to offer coverage to their employees.
- Association Health Plans, Health Marts and the Small Group Market for Health Insurance
- An estimated 41.2 million people were without health insurance in 2001. Legislation under consideration by the 108th and earlier Congresses is intended to assist small employers in offering health insurance as a benefit to their workers. A new bill, H.R. 4281, introduced on May 5, 2004, The Small Business Health Fairness Act of 2003 (H.R. 6601s. 545), and a number of bills from the earlier Congresses include provisions creating new groups for small firms to join or encouraging the growth of existing groups so that small employers can band together to offer coverage to their employees.
- The Senate's Calendar of Business
- This report provides a summary of the contents of the Senate's Calendar of Business, which lists bills, resolutions, and other items of legislative business that are eligible for floor consideration.
- Business Investment and a Repeal of the Corporate Alternative Minimum Tax
- This report consists of business investment and a repeal of the corporate alternative minimum tax.
- Energy Policy: The Continuing Debate
- This report includes background and analysis of the debate on energy policy. Non-tax energy production initiatives, nuclear energy, and energy restructuring are also among topics discussed in this report.
- The Advanced Technology Program
- President Bush's FY2008 budget request did not include financing for ATP. The FY2008 Consolidated Appropriations Act, P.L. 110-161, replaces ATP with the Technology Innovation Program (TIP) and provides $65.2 million (with an additional $5 million in ATP FY2007 unobligated balances), 17.6% less than the previous fiscal year. P.L. 110- 69, the America COMPETES Act, authorized the creation of TIP.
- Small Business Administration: A Primer on Programs
- No Description Available.
- Economic Factors Affecting Small Business Lending and Loan Guarantees
- This report lists some sources of information about the condition of the small business loan market.
- Defining Small Business: An Historical Analysis of Contemporary Issues
- This report examines the competing views that have been presented concerning how to define a small business and how various proposals for changing the SBA's size standards would effect program eligibility.
- Alternative Minimum Taxpayers by State: 2005, 2006, and Projections for 2008
- This report
- Alternative Minimum Taxpayers By State: 2003, 2004, and Projections for 2007
- This report
- Average Marginal Income Tax Rates by Adjusted Gross Income and Filing Status
- This report presents average marginal income tax rates by filling status and detailed adjusted gross income(AGI) class for the 2001 tax year.
- ANWR Leasing Revenue Estimates
- This report includes Arctic National Wildlife Refuge(ANWR) Leasing Revenue Estimates.
- ANWR Development: Economic Impacts
- This report includes Economic impacts of Arctic National Wildlife Refuge Development.
- Automobile and Light Truck Fuel Economy: The CAFE Standards
- This report discusses the CAFE Standards of Automobile and Light Truck Fuel Economy.
- “Boutique Fuels” and Reformulated Gasoline: Harmonization of Fuel Standards
- This report discusses how gasoline composition is regulated,explains various federal and state gasoline standards,presents some of the key issues with federal RFG program and some of the problems associated with the boutique fuels issue and the potential effects of harmonization.Finally discusses the bills in the 108th Congress related to boutique fuels,RFG and harmonization.
- Days Reserved for Special Business in the House
- This report provides information about the Days Reserved for Special Business in the House.several provisions in the rules of the house provide for certain types of business to be privileged for consideration on special days.
- Aviation Finance: Federal Aviation Administration (FAA) Reauthorization and Related Issues
- This report addresses Federal Aviation Administration (FAA) Reauthorization and Related Issues related to Aviation Finance.
- Appropriations for the Treasury Department and Internal Revenue Service in FY2006: Issues for Congress
- This report examines the President's budget request for Treasury and the Internal Revenue Service(IRS) in FY2006, some of the key policy issues it raised, and congressional action on the request.
- Appropriations for FY2005: VA, HUD, and Independent Agencies
- This report discusses the Veterans Affairs (VA), Housing and Urban Development(HUD), and Independent Agencies Appropriations for FY2005.
- Budget Enforcement for FY2002: An Overview of Procedural Developments
- This report is an Overview of Procedural Developments Budget Enforcement for FY2002.