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Tax Havens: International Tax Avoidance and Evasion
The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists. The next two sections discuss, in turn, the corporate profit-shifting mechanisms and evidence on the existence and magnitude of profit-shifting activity. The following two sections provide the same analysis for individual tax evasion. The report concludes with overviews of alternative policy options, a summary of legislation enacted in the 111th Congress, and a summary of specific legislative proposals.
Enemy Combatant Detainees: Habeas Corpus Challenges in Federal Court
This report provides an overview of the Combatant Status Review Tribunal (CSRT) procedures, summarizes court cases related to the detentions and the use of military commissions, and summarizes the Detainee Treatment Act (DTA), as amended by the Military Commissions Act of 2006, analyzing its effects on detainee-related litigation in federal court. The report summarizes pending legislation and provides an analysis of relevant constitutional issues that may have some bearing on Congress's options with respect to the Guantanamo detainees.
Unauthorized Aliens Residing in the United States: Estimates Since 1986
This report presents data estimating since 1986 the number of unauthorized aliens who have been living in the United States. There have been a variety of estimates of the unauthorized resident alien population over this period, sometimes with substantially different results. This report is limited to analyses of the Current Population Survey (CPS) conducted by the U.S. Census Bureau and the Bureau of Labor Statistics and of the American Community Survey (ACS) conducted by the U.S. Census Bureau so that there are basic standards of comparison over time.
Implementing the National Environmental Policy Act (NEPA) for Disaster Response, Recovery, and Mitigation Projects
This report discusses the National Environmental Policy Act of 1969 (NEPA) as it applies to projects for which federal funding to recover from or prepare for a disaster has been requested by local, tribal, or state grant applicants. Specifically, the report provides an overview of the NEPA process as it applies to such projects, identifies the types of projects (categorized by federal funding source) likely to require environmental review, and delineates the types of projects for which no or minimal environmental review is required (i.e., those for which statutory or regulatory exemptions apply) and those likely to require more in-depth review.
Asylum Policies for Unaccompanied Children Compared with Expedited Removal Policies for Unauthorized Adults: In Brief
This report focuses on unaccompanied alien children as asylum seekers. To bring clarity to the unique policies toward unaccompanied children, this report compares their treatment to that of unauthorized adults and families with children in the specific contexts of asylum and expedited removal.
Rising Energy Competition and Energy Security in Northeast Asia: Issues for U.S. Policy
This report analyzes how China, Japan, and South Korea's pursuits to bolster their energy security impacts U.S. interests. It also examines decisions being made by Asian states now that will significantly shape global affairs in the future, how these decisions might play out, and how Congress and the executive branch might play a role in those decisions.
Drug Offenses: Maximum Fines and Terms of Imprisonment for Violation of the Federal Controlled Substances Act and Related Laws
This report is a chart of the maximum fines and terms of imprisonment that may be imposed as a consequence of conviction for violation of the federal Controlled Substances Act (CSA) and other drug supply and drug demand related laws.
Tax Havens: International Tax Avoidance and Evasion
The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists. The next two sections discuss, in turn, the corporate profit-shifting mechanisms and evidence on the existence and magnitude of profit shifting activity. The following two sections provide the same analysis for individual tax evasion. The report concludes with overviews of alternative policy options and a summary of specific legislative proposals.
Congressional Participation in Article III Courts: Standing to Sue
This report seeks to provide an overview of Congress's ability to participate in litigation before Article III courts. The report is limited to a discussion of Congress's participation in litigation as either a plaintiff (e.g., the party initiating the suit alleging some sort of harm or violation of law) or as a third-party intervener (e.g., a party who is seeking to join litigation already initiated by another plaintiff).
Unauthorized Aliens Residing in the United States: Estimates Since 1986
This report presents data estimating since 1986 the number of unauthorized aliens who have been living in the United States.
The No Fly List: Procedural Due Process and Hurdles to Litigation
This report provides an overview of the operation of the government's watchlists, examine some of the legal issues implicated by challenges to the No Fly list, and describe recent case law on the matter.
Can Body Worn Cameras Serve as a Deterrent to Police Misconduct?
This report discusses various issues regarding body worn cameras (BWCs), including the potential merits, concerns, and financial costs of use. The report also briefly states a possible method for allotting federal funds to help law enforcement agencies purchase BWCs.
The Family Educational Rights and Privacy Act (FERPA): A Legal Overview
This report gives a legal overview of the Family Educational Rights and Privacy Act (FERPA) of 1974, which guarantees parental access to student education records, while limiting the disclosure of those records to third parties.
Energy Policy: 113th Congress Issues
This report discusses the energy policy in the United States that is focused on three major goals: assuring a secure supply of energy, keeping energy costs low, and protecting the environment.
The Toxic Substances Control Act (TSCA): Implementation and New Challenges
This report provides an overview of basic Toxic Substances Control Act (TSCA) provisions, briefly examines the history of TSCA implementation by the U.S. Environmental Protection Agency (EPA), and describes the legal, scientific, and technological developments that are being used to provide support to calls for TSCA reform.
The Higher Education Opportunity Act: Reauthorization of the Higher Education Act
This report begins with a brief overview of the Higher Education Act of 1965 (HEA), its organization into various titles, and the major programs and program requirements specified under each title. It then identifies and describes selected amendments made to the HEA and other laws by the Higher Education Opportunity Act (HEOA).
Reauthorization of the FISA Amendments Act
This report describes the changes that were made by the Foreign Intelligence Suveillance Act (FISA) Amendments Act within the context of the government's authority to conduct surveillance for foreign intelligence purposes.
Revising Insurance Regulation: Policy Considerations
This report discusses federal regulation of insurers — whether optional or mandatory — in the broader context of national interests. To assist that discussion, it traces the evolving rationale for regulation generally, explains insurers' roles as risk managers and financial intermediaries, and reviews briefly important aspects of the major lines of insurance.
Flag Protection: A Brief History and Summary of Recent Supreme Court Decisions and Proposed Constitutional Amendments
Many Members of Congress see continued tension between "free speech" decisions of the Supreme Court, which protect flag desecration as expressive conduct under the First Amendment, and the symbolic importance of the United States flag. This report is divided into two parts. The first gives a brief history of the flag protection issue, from the enactment of the Flag Protection Act in 1968 through current consideration of a constitutional amendment. The second part briefly summarizes the two decisions of the United States Supreme Court, Texas v. Johnson and United States v. Eichman, that struck down the state and federal flag protection statutes as applied in the context punishing expressive conduct.
Update: What Constitutes "Sexual Abuse of a Minor" For Immigration Purposes
This report provides an update of an earlier report from April 6, 2017, providing the final decision by the Supreme Court in the case of "Esquivel-Quintana v. Sessions". The case concerned the question of whether an immigrant alien who was convicted of sexual abuse of a minor where the minor was under 18 but at least 16 (in this case statutory rape in California between a 21 year old male and a 17 year female) was removable for an aggravated felony under immigration law. The Supreme Court ruled that the immigration law required the victim be under 16 before the removal of an alien for an aggravated felony would be allowable.
U.S. Climate Change Regulation and Litigation: Selected Legal Issues
This report provides a brief history of U.S. climate change regulation, reviews the different types of regulation and legal actions that have been pursued in the national debate over greenhouse gas (GHG) emissions, examines selected legal issues and next steps in related litigation, and addresses what these legal and regulatory developments mean for Congress. President Trump's Executive Order of March 28, 2017 requiring agencies to reconsider their policies related to climate change is also discussed.
Congressional Health Coverage: Is the Government Contribution in Limbo?
This report first provides an overview of the statutory framework governing congressional health coverage and the current Office of Personnel Management (OPM) rule, and then addresses certain legal considerations that may come into play should the Trump Administration take action to modify this existing rule.
Post-Heller Second Amendment Jurisprudence
This report examines the scope of the Second Amendment, as interpreted by the federal circuit courts of appeals, after the watershed Supreme Court decisions in "District of Columbia v. Heller" and "McDonald v. City of Chicago". After "Heller" and "McDonald", numerous challenges were brought on Second Amendment grounds to various federal, state, and local firearm laws and regulations. Because Heller neither purported to define the full scope of the Second Amendment, nor suggested a standard of review for evaluating Second Amendment claims, the lower federal courts have been tasked with doing so in the Second Amendment challenges brought before them. This report discusses in detail notable post-Heller Second Amendment cases decided by federal courts of appeals. Because "Heller" and "McDonald" provide the only recent Supreme Court guidance on the Second Amendment, the analyses in these cases may provide useful guideposts for Congress should it seek to enact further firearm regulations.
Law Enforcement Using and Disclosing Technology Vulnerabilities
This report provides background on law enforcement's use of technology vulnerabilities in criminal investigations. It also provides information on the government's system by which agencies collectively determine whether to maintain or disclose newly discovered vulnerabilities. The report also outlines a range of policy issues that may arise regarding the use and disclosure of vulnerabilities in technology.
Presidential Authority to Permit Access to National Security Information
This report discuses whether the President has power to disclose classified national security information to foreign agents with the goal of advancing U.S, national interests and from what laws or legal rulings that power may stem.
Unlawful Internet Gambling Enforcement Act (UIGEA) and Its Implementing Regulations
This report provides an overview of the unlawful internet gambling enforcement act and its implementing regulations.
U.S. Patent and Trademark Office Appropriations Process: A Brief Explanation
This report provides a brief explanation of the U.S. patent and trademark office appropriations process.
Trade Adjustment Assistance for Workers
This report provides background on the Trade Adjustment Assistance for Workers (TAA) program. After a brief introduction, it discusses TAA eligibility and benefits as set by TAAEA. It then describes how the program is funded and administered. The report concludes by presenting data on recent application activity and benefit usage.
Simplified Explanation of Federal Law Regulating Political Activities of Corporations and Labor Unions
This report is on in a series which discusses, in a simplified fashion, on current federal law regulating the conduct of campaigns for federal elective offices.
Spain in the Post-Franco Era
This report gives information about Spain in the Post-Franco Era
To Create a Senate Select Committee on Intelligence: A Legislative History of Senate Resolution 400
No Description Available.
Federal Grants-in-Aid to State and Local Governments: Selected References, 1960-1969
This report list selected references in regards to federal grants-in-aid to state and local governments from 1960-1969.
UPDATE: Public Sector Union Dues: Grappling with Fixed Stars and Stare Decisis (Part I)
This report discusses the decision of the Supreme Court in the case of "Janus v. American Federation of State, County, and Municipal Employees Council." In a 5-4 decision, the Court held that public-sector agency fee arrangements violate the First Amendment, overruling its 1977 decision in Abood v. Detroit Board of Education.
Defense Department Reorganization: The Fitzhugh Report, 1969-1970
This report is a brief study of a Blue Ribbon Defence pannel.
Federal Policy Issues in the Recycling of Wasterpaper
This report is categorized in six categories: (I) Extraction, (II) Reprocessing, (III) Utilization, (IV) Marketing, (V) Analysis, (VI) The Role of the Federal Government.
Statistics Relating to Gun Control
This report discusses the extent of firearm commerce and firearm ownership by American civilians, and the trends in ownership of firearms. It also discusses the Crime related to Firearms and International comparison of firearm statistics.
1976 Presidential preference primaries -- obtaining a ballot position
This report presents the charts of states and districts for filing declarations or petitions of candidacy.
95th Congress---Brief Summary of Selected Legislative Activity in the First Session and Subjects Which Are Expected to Receive Consideration in the Second Session
This report briefly summarizes most of the significant legislative action taken in he First Session of the 95th Congress and some of the matters which are expected to receive active consideration in the Second Session; it is intended to provide only an overview.
Federal laws relating to unequal treatment of handicapped persons
This report provides information about the Federal laws relating to the unequal treatment of handicapped persons.
United Sates and the Soviet Rivalry in Space: Who is Ahead, and how do the Contenders Compare?
This report is about United Sates and the Soviet Rivalry in Space.
Diabetes Mellitus: Perspectives and Programs
This report attempts to describe the problem of diabetes as it exists in this country today, and to outline the efforts being made to combat the disease.
Federal Environmental activities
This report presents the Environmental activities of all units of the federal government except the supreme court and the committees of congress.
Legislative History of the Child Feeding Programs
This report discusses the programs related to child feeding programs such as School Lunch Program, Breakfast program, Milk program, etc and discusses the various amendments made to those acts.
Legislation Affecting the Status of Women Considered By or Pending in the 93rd Congress
This report summarizes the major legislation focusing on the problems and status of women that were considered by the 93rd Congress.
The National Defense Category of the FY 1977 Budget
This report provides the information about FY 1977 Budget of the National Defense Section.
Obscenity, Child Pornography, and Indecency: Recent Developments and Pending Issues
This report outlines recent developments and pending issues regarding obscenity, child pornography, and indecency. The First Amendment provides that "Congress shall make no law...abridging the freedom of speech, or of the press..." The First Amendment applies, with two exceptions, to pornography and indecency, with those terms being used to refer to any words or pictures of a sexual nature. The two exceptions are obscenity and child pornography; because these are not protected by the First Amendment, they may be, and have been, made illegal.
Individuals with Disabilities Education Act: House and Senate Amendments to Juvenile Justice Legislation
This report discusses legislative issues regarding the Individuals with Disabilities Education Act (IDEA), which provides federal funds to the states to assist them in providing an education for children with disabilities.
Drug Control: International Policy and Approaches
This report discusses various U.S. international narcotics policy approaches meant to achieve two main goals: to reduce the supply of illicit narcotics flowing into the United States, and to reduce the amount of illicit narcotics cultivated, processed, and consumed worldwide.
Iran-U.S. Air Service Not Imminent
This report discusses the prospect of air travel between Iran and the U.S., which last operated during 1979, when the U.S. government imposed an embargo on flights following the Iran hostage crisis. Since then, travel and air cargo shipments between the two countries have been routed through third countries, and their extent has been limited by U.S. sanctions.
The Role of Local and Regional Food Systems in U.S. Farm Policy
This report provides background information on many of the type of operations engaged in the U.S. local and regional food system. A wide range of farm businesses are involved in local foods, such as direct-to-consumer marketing, farmers' markets, farm-to-school programs, community-supported agriculture,6 community gardens, school gardens, food hubs and market aggregators, kitchen incubators, and mobile slaughter units. This report also highlights some of the available resources within existing federal programs administered by USDA and other agencies.
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