Congressional Research Service Reports - 1,528 Matching Results

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501(c)(3) Hospitals and the Community Benefit Standard: This report examines the standard under which hospitals qualify for tax-exempt charitable status under federal law, recent inquiries made by Congress and the IRS into whether hospitals are conducting sufficient activities to justify their exemption, and section 6007 of S. 1796.
501(c)(3)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws: From Summary: "This report examines the restrictions imposed on campaign activity by Section 501(c)(3) organizations under the tax and campaign finance laws."
501(c)(4)s and the Gift Tax: Legal Analysis: This report discusses whether substantial donations to tax-exempt 501(c)(4) organizations are subject to the federal gift tax.
The 1970 amendments to the elementary and secondary education act.: This report addresses the 1970 amendments to the elementary and secondary education act.
2012 Farm Bill: Changing the Treatment of LIHEAP Receipt in the Calculation of SNAP Benefits: This report describes the contents of the 2012 Farm Bill, cost reducing measures in the Farm Bill, and the implications of both of these. Specifically, the report focuses on SNAP (Supplemental Nutrition Assistance Program) which is a cost saving measure that addresses how certain deductions from income will be calculated.
S. 2271: The Property Rights Implementation Act of 1998: From Summary: "This report supplements CRS Report 97-877, which examines in detail the Senate-reported version of H.R. 1534 and the two House-passed bills (H.R. 992 and H.R. 1534) of which it consists."
Abortion: Judicial Control: In 1973 the U.S. Supreme Court held that the Constitution protects a woman's decision whether or not to terminate her pregnancy, Roe v. Wade, 410 U.S. 113, and that a State may not unduly burden the exercise of that fundamental right by regulations that prohibit or substantially limit access to the means of effectuating that decision, Doe v. Bolton, 410 U.S. 179. But rather than settling the issue, the Court's rulings have kindled heated debate and precipitated a variety of governmental actions at the national, State and local levels designed either to nullify the rulings or hinder their effectuation. This brief discusses this ongoing issue, highlighting judicial history and decisions.
Abortion Services and Military Medical Facilities: In 1993, President Clinton modified the military policy on providing abortions at military medical facilities. Under the change directed by the President, military medical facilities were allowed to perform abortions if paid for entirely with non-Department of Defense (DOD) funds (i.e., privately funded). Over the last three decades, the availability of abortion services at military medical facilities has been subjected to numerous changes and interpretations.
Abortion Services and Military Medical Facilities: The purpose of this report is to describe and discuss the provisions for providing abortion services to military personnel, their dependents, and other military health care beneficiaries at military medical facilities. The report describes the history of these provisions, with particular emphasis on legislative actions. Finally, this report discusses a number of proposals to modify the law, as well as other related legislative and administrative actions.
Accelerated Vehicle Retirement for Fuel Economy: "Cash for Clunkers": This report outlines the key provisions of the Consumer Assistance to Recycle and Save (CARS) program, discusses the initial impact of the program and some of the concerns raised by Senators. It also summarizes similar programs in other countries.
Accident Prevention under the Clean Air Act Section 112(r): Risk Management Planning by Propane Users and Internet Access to Worst-Case Accident Scenarios: This report briefly describes two issues associated with EPA implementation of risk management planning requirements in the Clean Air Act Section 112(r): whether dealers and distributors of propane and other flammable fuels should be covered by the law, and whether electronic access to off-site consequence analyses (OCA), and especially worst-case analyses, should be restricted to avoid misuse by terrorists or criminals. These issues are addressed by S. 880, as reported, and H.R. 1301 in the 106th Congress. The statutory requrrements and EPA implementation to date also are described. Covered facilities must submit risk management plans by June 21, 1999. This product will be updated when events warrant. For information on the status of legislation, see CRS Issue Brief lB10004, Clean Air Act Issues in the 106th Congress.
Across-the-Board Spending Cuts in Omnibus Appropriations Acts: This report examines the use of across-the-board spending cuts in omnibus appropriations acts for FY2000-FY2004, assessing the budgetary context leading to the spending cut, recounting the legislative action on the spending cut provision, and reviewing the provision’s design and implementation.
The Advanced Technology Program: The Advanced Technology Program (ATP) was created by P.L. 100-418, the Omnibus Trade and Competitiveness Act of 1988, to encourage public-private cooperation in the development of pre-competitive technologies with broad application across industries. This activity has been targeted for elimination as a means to cut federal spending. This report discusses the ATP and related issues of federal appropriations (or the lack thereof).
Advertising by the Federal Government: An Overview: This report looks at what government agencies are spending on advertising, including the difficulties of estimating advertising expenditures and the restrictions on government advertising.
Advisory Bodies Created by the President and by Congress 1955 Through July 15, 1970: This report addresses advisory bodies created by the president and by congress between 1955 and July 15, 1970.
Affordable Care Act (ACA): Employer Shared Responsibility Determinations and Potential Penalties: This report describes the potential employer penalties related to the Patient Protection and Affordable Care Act (ACA; P.L. 111-148, as amended) as well as regulations to implement the ACA employer provisions. The regulations address insurance coverage requirements, methodologies for determining whether a worker is considered full time, provisions relating to seasonal workers and corporate franchises, and other reporting requirements.
Afghanistan Casualties: Military Forces and Civilians: This report collects statistics from a variety of sources on casualties sustained during Operation Enduring Freedom (OEF), which began on October 7, 2001, and is ongoing. OEF actions take place primarily in Afghanistan, but OEF casualties also include American casualties in other countries, listed within this report.
Afghanistan Casualties: Military Forces and Civilians: This report collects statistics from a variety of sources on casualties sustained during Operation Enduring Freedom (OEF), which began on October 7, 2001, and is ongoing. OEF actions take place primarily in Afghanistan; however, OEF casualties also include American casualties in Pakistan, Uzbekistan, Guantanamo Bay (Cuba), Djibouti, Eritrea, Ethiopia, Jordan, Kenya, Kyrgyzstan, the Philippines, Seychelles, Sudan, Tajikistan, Turkey, and Yemen.
Afghanistan: Challenges and Options for Reconstructing a Stable and Moderate State: This report provides information on and analysis of the current situation in Afghanistan, taking into consideration the country’s essential characteristics and political developments since about the time of the overthrow of the last Afghan King, Zahir Shah, in 1973, and sketches out four possible scenarios for Afghanistan’s future. Finally, the report identifies and analyzes factors that will influence Afghanistan’s political future, and discusses three policy areas in particular in which actions by the United States could be crucial to the achievement of the U.S. goal of a peaceful, stable, democratic, and terrorist-free Afghanistan. An appendix contains key documents relating to the December 2001 Bonn Agreement, which is the framework for current efforts to create a stable and democratic Afghanistan.
Afghanistan: Government Formation and Performance: This report discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai to address corruption within the Afghan government.
Afghanistan: Narcotics and U.S. Policy: This report provides current statistical information, profiles the Afghanistan narcotics trade's participants, explores linkages between narcotics, insecurity, and corruption, and reviews U.S. and international policy responses since late 2001. The report also considers ongoing policy debates regarding the counternarcotics role of coalition military forces, poppy eradication, alternative livelihoods, and funding issues for Congress.
Afghanistan: Politics, Elections, and Government Performance: This report discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai, to address corruption within the Afghan government. It also includes discussion of election fraud and corruption in Afghanistan.
Afghanistan: Post-Taliban Governance, Security, and U.S. Policy: This report discusses the current political state of Iran, focusing particularly on the influence of the Taliban and other militant groups and on the leadership of Afghan President Hamid Karzai. This report also discusses the U.S.-Iran relationship and U.S. efforts under the Obama Administration to provide military, reconstructive, and stabilization aid.
Afghanistan: Post-War Governance, Security, and U.S. Policy: This report summarizes the debate on the efficacy of U.S. efforts to stabilize Afghanistan. The report considers the founding of a new constitution, the narcotics trade, the Taliban, and the funding Afghanistan is receiving from the U.S.. The report also discusses what the U.S. is currently doing to help stabilize the country.
Afghanistan: Presidential and Parliamentary Elections: Presidential elections in Afghanistan were held on October 9, 2004, with heavy turnout and minimal violence. Karzai was declared the winner on November 3, 2004 with about 55% of the vote, and he subsequently named a cabinet incorporating most major factions but stressing qualifications. Parliamentary, provincial, and district elections were to be held in April-May 2005, but they are now almost certain to be postponed until at least September 2005. See CRS Report RL30588, Afghanistan: Post-War Governance, Security, and U.S. Policy.
Africa Command: U.S. Strategic Interests and the Role of the U.S. Military in Africa: This report provides a broad overview of U.S. strategic interests in Africa and the role of U.S. military efforts on the continent as they pertain to the creation of AFRICOM. Although the command is still in the early stages of its development, a discussion of AFRICOM’s mission, its coordination with other government agencies, and its basing and manpower requirements is included.
Africa: U.S. Foreign Assistance Issues: This report discusses the issue of U.S. economic assistance to sub-Saharan Africa, highlighting the importance of continued assistance in light of U.S. national security and also various U.S.-led efforts to promote reform amongst African citizens themselves. U.S. assistance finds its way to Africa through a variety of channels, including the USAID-administered DA program, food aid programs, and indirect aid provided through international financial institutions and the United Nations.
Afro-Latinos in Latin America and Considerations for U.S. Policy: This report reviews and analyzes the situation, concerns, and activities of Afro-descendants in the Spanish- and Portuguese-speaking nations of Latin America. It then discusses current U.S. foreign aid programs, as well as multilateral initiatives, that have directly or indirectly assisted Afro-Latinos. The report concludes with a discussion of potential policy options that have been proposed should the United States elect to provide further support for Afro-Latinos.
Agricultural Biotechnology: The U.S.-EU Dispute: In May 2003, the United States, Canada, and Argentina initiated a formal challenge before the World Trade Organization (WTO) of the European Union’s (EU’s) de facto moratorium on approving new agricultural biotechnology products, in place since 1998. Although the EU effectively lifted the moratorium in May 2004 by approving a genetically engineered (GE) corn variety, the three countries are pursuing the case, in part because a number of EU member states continue to block approved biotech products. Because of delays, the WTO is expected to decide the case by December 2005. The moratorium reportedly cost U.S. corn growers some $300 million in exports to the EU annually. The EU moratorium, U.S. officials contend, threatened other agricultural exports not only to the EU, but also to other parts of the world where the EU approach to regulating agricultural biotechnology is taking hold.
Agricultural Disaster Assistance: This report discusses the ongoing major USDA disaster programs designed to help crop producers recover from the financial effects of natural disasters — federal crop insurance, noninsured assistance program (NAP) payments, and emergency disaster loans.
Agricultural Export and Food Aid Programs: This report discusses projected agricultural imports and exports for FY2003, as well as legislation that deals with federal programs in support of agricultural exports and federal aid dedicated to farms and agricultural reform.
Agricultural Export and Food Aid Programs: This report discusses projected agricultural imports and exports for FY2004, as well as legislation that deals with federal programs in support of agricultural exports and federal aid dedicated to farms and agricultural reform.
Agricultural Policy, Food Policy, Nutrition Policy, and World Food Problems: A Select Bibliography, 1969-1974: This report provides a bibliography of resources related to agricultural, nutritional, and food policy and world food problems that were published between 1969 and 1974.
Agriculture and Fast Track or Trade Promotion Authority: This report considers the issue of new "fast track" or trade promotion authority (APA) legislation in the 107th Congress. Moreover, the report summarizes the agricultural debates on the issue.
Agriculture and Fast Track or Trade Promotion Authority: New “fast track” (or, trade promotion) authority (TPA) is at issue in the 107th Congress. Such authority could enable the Administration to submit negotiated foreign trade agreements to Congress for consideration under expedited procedures. Efforts to renew this authority, which expired in 1994, have not succeeded since then. Many agricultural and food industry interests are among the export-oriented enterprises that support TPA, arguing that foreign trading partners will not seriously negotiate with an Administration that lacks it. However, some farm groups argue that fast track ultimately will lead to new agreements that could have adverse effects on U.S. producers, at least in some commodity sectors.
Agriculture and Related Agencies: FY2013 Appropriations: This report discusses the Agriculture appropriations bill—formally known as the Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, which provides funding for the following agencies: the U.S. Department of Agriculture (USDA), the Food and Drug Administration (FDA), the Commodity Futures Trading Commission (CFTC).
Agriculture and Related Agencies: FY2014 and FY2013 (Post-Sequestration) Appropriations: This report considers the Agriculture and Related Agencies appropriations bill. Moreover, the report includes a list of the largest discretionary items that add up to 20.88 billion. The list includes information on the budgets of agricultural research, rural development, and the FDA.
Agriculture Conservation Programs: A Scorecard: This report provides basic information on several agriculture conservation programs, primarily drawn from agency budget presentations and websites, about each program using a consistent format. This information should help respond to basic questions and resolve many common sources of confusion about the purposes of the program, program participation and policy topics.
Agriculture in the WTO: Limits on Domestic Support: Most provisions of the current “farm bill,” the Farm Security and Rural Investment Act (FSRIA) of 2002 (P.L. 107-171), do not expire until 2007. However, hearings on a 2007 farm bill could begin in late 2005. At that time, Congress will begin to examine farm income and commodity price support proposals that might succeed the programs due to expire in 2007. A key question likely to be asked of virtually every new proposal is how it will affect U.S. commitments under the WTO’s Agreement on Agriculture (AA), which commits the United States to spend no more than $19.1 billion annually on domestic farm support programs most likely to distort trade. The AA spells out the rules for countries to determine whether their policies are potentially trade distorting, and to calculate the costs. This report describes the steps for making these determinations.
AIDS in Africa: Sub-Saharan Africa has been far more severely affected by AIDS than any other part of the world. The United Nations reports that 29.4 million adults and children are infected with the HIV virus in the region, which has about 10% of the world's population but more than 70% of the worldwide total of infected people. This report discusses this issue in detail, including the cause of the African AIDS epidemic, the social and economic consequences, response and treatment, and U.S. policy.
AIDS: The Ryan White CARE Act: This report discusses the Ryan White Comprehensive AIDS Resources Emergency (CARE) Act, which makes federal funds available to metropolitan areas and states to assist in health care costs and support services for individuals and families affected by the human immunodeficiency virus (HIV) or acquired immune deficiency syndrome (AIDS). This report discusses related legislation and appropriations.
Air Quality and Transportation Enhancement Provisions in the Intermodal Surface Transportation Efficiency Act of 1991: This report describes how the Congestion Mitigation and Air Quality Program (CMAQ) and enhancement programs function, examines the policy issues surrounding them, and summarizes relevant provisions in major legislation to reauthorize ISTEA in the 105th Congress.
Air Quality and Transportation Enhancement Provisions in the Intermodal Surface Transportation Efficiency Act of 1991: Federal funding to assist states in addressing the environmental impacts of surface transportation is a major issue for the second session of the 105th Congress. The Intermodal Surface Transportation Efficiency Act (ISTEA) of 1991 (P.L. 102-240) authorized a total of $155 billion for transportation projects from FY1992 to FY1997. This report describes how the Congrestion Mitigation and Air Quality Program (CMAQ) and enhancement programs function, examines the policy issues surrounding them, and summarizes relevant provisions in major legislation to reauthorize ISTEA in the 105th Congress.
Air Quality: EPA’s 2006 Changes to the Particulate Matter (PM) Standard: In order to better understand EPA’s actions, this report provides an analysis of the agency’s final 2006 revisions to the particulates NAAQS, and the estimated costs and benefits of the new standards and of a more stringent alternatives analyzed. The report concludes by highlighting concerns and issues raised regarding the revisions to the particulates standards, including those of the science advisory committee (Clean Air Scientific Advisory Committee, or CASAC), and actions in Congress.
Air Quality Issues and Animal Agriculture: A Primer: This report focuses on the environmental quality of water resources as affected by animal agriculture, specifically animal waste, which can harm water quality through surface runoff, direct discharges, spills, and leaching into soil and groundwater. This report also discusses the contribution of emissions from animal feeding operations (AFO), enterprises where animals are raised in confinement, to air pollution.
Alcohol Beverages: Labeling and Health Claims: This report concerns rules created in 2003 by the Alcohol and Tobacco and Trade Bureau that prohibits manufacturers from advertising substantive health benefits from alcoholic beverages. Moreover, the report covers the history and debate on this issue and of the Bureau.
Algeria: Current Issues: This report examines the current state of Algeria, including Algeria's associations with terrorism, the weakening of the Algerian military, and the nation's growing oil revenues.
Alternative Fuel and Advanced Vehicle Technology Incentives: A Summary of Federal Programs: This report is a Summary of Federal Programs of Alternative Fuel and Advanced Vehicle Technology Incentives.
The Alternative Minimum Tax for Individuals: Legislative Initiatives in the 110th Congress: This report discusses the alternative minimum tax (AMT) for individuals that was originally enacted to ensure that all taxpayers, especially high-income taxpayers, pay at least a minimum amount of federal taxes.
Amendments to the Foreign Intelligence Surveillance Act (FISA) Set to Expire February 28, 2011: This report discusses the Foreign Intelligence Surveillance Act (FISA) which provides a statutory framework by which government agencies may, when gathering foreign intelligence investigation, obtain authorization to conduct electronic surveillance or physical searches, utilize pen registers and trap and trace devices, or access specified business records and other tangible things. Authorization for such activities is typically obtained via a court order from the Foreign Intelligence Surveillance Court (FISC), a specialized court created to act as a neutral judicial decision maker in the context of FISA.

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