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- The 3.8% Medicare Contribution Tax on Unearned Income, Including Real Estate Transactions
- This reports summarizes a 3.8% Medicare contribution tax on unearned income and provides examples of how it is applied.
- The "8(a) Program" for Small Businesses Owned and Controlled by the Socially and Economically Disadvantaged: Legal Requirements and Issues
- This report provides a brief history of the 8(a) Program, summarizes key requirements, and discusses legal challenges alleging that the program's presumption that members of certain racial and ethnic groups are socially disadvantaged violates the constitutional guarantee of equal protection.
- The “8(a) Program” for Small Businesses Owned and Controlled by the Socially and Economically Disadvantaged: Legal Requirements and Issues
- This report discusses the "8(a) Program", the Minority Small Business and Capital Ownership Development Program, which is a federal contracting for small businesses providing small businesses with training, technical assistance, and contracting opportunities.
- The “8(a) Program” for Small Businesses Owned and Controlled by the Socially and Economically Disadvantaged: Legal Requirements and Issues
- From Summary: "This report provides an overview of the Small Business Administration's (SBA's) Minority Small Business and Capital Ownership Development Program. Based on upon authorities given to the SBA by Sections 7(j) and 8(a) of the Small Business Act of 1958, as amended, this program is commonly known as the "8(a) Program."
- The 10-20-30 Plan and Persistent Poverty Counties
- This report discusses the 10-20-30 plan of reallocating funds in rural development programs toward counties with systemic poverty levels defined as 20% of the population being at or below poverty level for 30 years. This report explains why targeting funds to persistent poverty counties might be of interest, how "persistent poverty" is defined and measured, and how different interpretations of the definition and different data source selections could yield different lists of counties identified as persistently poor. This report does not compare the 10-20-30 plan's advantages and disadvantages against other policy options, nor does it examine the range of programs or policy goals for which the 1020-30 plan might be an appropriate policy tool.
- The $50 Billion Threshold in the Dodd-Frank Act: Key Findings
- This report provides an overview key findings from the newly issued CRS Report R45036, Bank Systemic Risk Regulation: The $50 Billion Threshold in the Dodd-Frank Act. It includes some background information and a list of bills that may also affect the legislation.
- 401(k) Plans and Retirement Savings: Issues for Congress
- From Summary: "This report describes seven major policy issues with respect to defined contribution plans include: 1. access to employer-sponsored retirement plans; 2. participation in employer-sponsored plans; 3. contribution rates; 4. investment choices; 5. fee disclosure; 6. leakage from retirement savings; converting retirement savings into income."
- S. 488, H.R. 1343, and Section 406 of H.R. 10: Encouraging Employee Ownership
- This report provides background and a policy discussion of similar legislation, S. 488, H.R. 1343 (which passed the House on April 4, 2017), and Section 406 in H.R. 10, the Financial CHOICE Act, which passed the House on June 8, 2017. According to H.R. 1343's sponsor, Representative Randy Hultgren, the legislation is aimed at "eas[ing] the ability of companies to offer ownership to their ... employees."
- 501(c)(3) Organizations: What Qualifies as "Educational"?
- Report that discusses the legal definition of the term "educational," as well as the constitutional implications of that definition.
- 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) Organizations and Campaign Activity: Analysis Under Tax and Campaign Finance Laws
- This report discusses requirements to maintain 501(c)(4) status, potential tax consequences, and reporting requirements to file with the Internal Revenue Service.
- 501(c)(4)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws
- This report discusses 501(c)(4) social welfare organizations, including the requirements necessary to maintain 501(c)(4) status and the requirements for annual reporting to the Internal Revenue Service and Federal Election Commission.
- 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 “1033 Program,” Department of Defense Support to Law Enforcement
- This report focuses on the "1033 Program" that grants authority to the Secretary of Defense to give defense material to federal and state agencies. The focal point of the program is mostly for terrorism and illegal drug activities. This report describes how law enforcement agencies may apply to be part of the program and the structure of the program.
- 1099 Information Reporting Requirements and Penalties as Modified by the Patient Protection and Affordable Care Act and the Small Business Jobs Act of 2010
- This report discuses the 2010 expansion of reporting requirements listed in IRC (Internal Revenue Code) 6041. The controversy in these expansions lies in the burden the expansion imposes on small businesses. The report also describes the pieces of legislation that have amended IRC 6041, and the implications of that legislation along with the consequences of IRC 6041.
- 1099 Information Reporting Requirements and Penalties as Modified by the Patient Protection and Affordable Care Act and the Small Business Jobs Act of 2010
- This report discuses the 2010 expansion of reporting requirements listed in IRC (Internal Revenue Code) 6041. The controversy in these expansions lies in the burden the expansion imposes on small businesses. The report also describes the pieces of legislation that have amended IRC 6041, and the implications of that legislation along with the consequences of IRC 6041.
- 1099 Information Reporting Requirements and Penalties as Modified by the Patient Protection and Affordable Care Act and the Small Business Jobs Act of 2010
- This report discuses the 2010 expansion of reporting requirements listed in IRC (Internal Revenue Code) 6041. The controversy in these expansions lies in the burden the expansion imposes on small businesses. The report also describes the pieces of legislation that have amended IRC 6041, and the implications of that legislation along with the consequences of IRC 6041.
- S. 1961 and H.R. 4024: Legislative Responses to a Chemical Storage Facility Spill
- This report describes and analyzes the Chemical Safety and Preparedness Act and H.R. 4024, the Ensuring Access to Clean Water Act of 2014.
- S. 1961 and H.R. 4024: Legislative Responses to a Chemical Storage Facility Spill
- From Summary: "This report describes and analyzes H.R. 4024 and S. 1961, as reported. The bill share a number of broadly similar provisions-both would direct states or the Environmental Protection Agency (EPA) to establish programs to prevent and respond to releases from chemical storage facilities (H.R. 4024) or tanks (S. 1961) located near drinking water sources-but they take different approaches to doing so; S. 1961 would make programmatic changes by amending the Safe Drinking Water Act (SDWA), while H.R. 4024 would amend the Clean Water Act (CWA)."
- The 2001 and 2003 Bush Tax Cuts and Deficit Reduction
- This report uses the context of the current and long-term economic environment to examine the tax cuts implemented by the George W. Bush Administration, including the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003.
- The 2001 and 2003 Bush Tax Cuts and Deficit Reduction
- This report uses the context of the current and long-term economic environment to examine the tax cuts implemented by the George W. Bush Administration, including the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003.
- 2001 Authorization for Use of Military Force: Issues Concerning Its Continued Application
- This report discusses the Congress-enacted legislation (2001 AUMF; P.L. 107-40; 50 U.S.C. §1541) to authorize the use of military force against those who perpetrated or provided support for the attacks on September 11, 2001.
- 2006 National Ambient Air Quality Standards (NAAQS) for Fine Particulate Matter (PM2.5): Designating Nonattainment Areas
- This report summarizes and describes the EPA's (Environmental Protection Agency) final revisions to the NAAQS (National Ambient Air Quality Standards). The summary also explores how the revisions are contentious in certain areas that may not be meeting those standards which materializes as congressional oversight.
- 2006 National Ambient Air Quality Standards (NAAQS) for Fine Particulate Matter (PM2.5): Designating Nonattainment Areas
- This report focuses primarily on the NAAQS implementation process for designating geographical nonattainment areas with respect to the tightening of the PM2.5 standards under the 2006 particulates NAAQS, including comparisons with the final designations under the 1997 PM2.5 NAAQS. Also included is a brief overview of states' subsequent obligations for developing and submitting implementation plans (SIPs) for attaining or maintaining compliance with the NAAQS.
- The 2006 U.S.-Canada Softwood Lumber Trade Agreement (SLA): In Brief
- This report provides information and analysis on the 2006 Softwood Lumber Agreement (SLA) to provide background for current negotiations over softwood lumber.
- The 2007-2009 Recession: Similarities to and Differences from the Past
- According to the National Bureau of Economic Research (NBER), the U.S. economy was in a recession for 18 months from December 2007 to June 2009. It was the longest and deepest recession of the post-World War II era. This report provides information on the patterns found across past recessions since World War II to gauge whether and how this recession might be different.
- The 2009 Asia Pacific Economic Cooperation (APEC) Meetings and U.S. Trade Policy in Asia
- This report discusses the Asia Pacific Economic Cooperation forum (APEC) approach to trade liberalization, results of the 2009 meetings in Singapore, APEC and U.S. trade policy in Asia as well as other issues regarding APEC.
- The 2010 Census: Count Question Resolution Program
- This report describes the ways Congress members may challenge the 2010 census results. The report also outlines the amount of funding that is dispersed based on census data, and thus the motivation for members of Congress to do this. Moreover, the report lists the requirements for filing a challenge to the amount of funding assigned.
- The 2010 Decennial Census: Background and Issues
- The U.S. Constitution--Article 1, Section 2, clause 3, as modified by Section 2 of the Fourteenth Amendment--requires a population census every 10 years, to serve as the basis for reapportioning seats in the House of Representatives. Decennial census data also are used for within-state redistricting and in certain formulas that determine the annual distribution of more than $400 billion dollars in federal and state funds. This report discusses the major innovations that were planned for the 2010 census, problems encountered with the attempt to automate certain census field operations, the persistent differential census undercount of less advantaged groups in the population, and efforts to ensure an equitable census.
- The 2010 Decennial Census: Background and Issues
- This report summarizes the information and background of the 2010 census. The report outlines what the census is and why it is necessary. Moreover, it describes the new methods used and the issues encountered by using those methods.
- The 2010 Decennial Census: Background and Issues
- This report summarizes the information and background of the 2010 census. The report outlines what the census is and why it is necessary. Moreover, it describes the new methods used and the issues encountered by using those methods.
- The 2010 Decennial Census: Background and Issues
- This report summarizes the information and background of the 2010 census. The report outlines what the census is and why it is necessary. Moreover, it describes the new methods used and the issues encountered by using those methods.
- The 2010 Deepwater Horizon Oil Spill: Natural Resource Damage Assessment Under the Oil Pollution Act
- Report that examines the Natural Resources Damage Assessment (NRDA) process under the Oil Pollution Act (OPA) in the context of the Deepwater Horizon spill.
- 2010 Non-Proliferation Treaty (NPT) Review Conference: Key Issues and Implications
- The report includes a short summary of the provisions and goals of the Non-Proliferation Treaty (NPT) and a brief history of past review conferences. It also discusses the key issues that the participants are likely to address during the 2010 conference.
- The 2010 Oil Spill: Criminal Liability Under Wildlife Laws
- This report highlights the possible ways to prosecute those who caused the 2010 oil spill in the Gulf of Mexico. The report suggests that prosecution can be done under laws such as the ESA (Endangered Species Act) or the MMPA (Marine Mammal Protection Act) both of which provide for civil and criminal punishment. However, the most likely law to be used will be the MBTA (Migratory Bird Treatment Act) which makes it a crime to kill migratory birds. The report suggests that the MBTA would be the best method to prosecute for criminal liability.
- The 2010 Oil Spill: Criminal Liability Under Wildlife Laws
- In April 2010 an explosion occurred on an oil rig in the Gulf of Mexico, reportedly killing 11 people, and, according to federal experts, causing the worst oil spill in U.S. history. Millions of barrels of oil are believed to have leaked into the Gulf of Mexico. As the oil spreads, the implications for harm to wildlife grow. The United States has many laws that protect wildlife from harm. This report discusses three: the Endangered Species Act, the Marine Mammal Protection Act, and the Migratory Bird Treaty Act.
- The 2010 Oil Spill: MMS/BOEMRE and NEPA
- This report reviews the environmental procedures required following the explosion of an oil well on a tract leased by BP from the federal government.
- The 2010 Oil Spill: MMS/BOEMRE and NEPA
- This report reviews the environmental procedures required following the explosion of an oil well on a tract leased by BP from the federal government.
- The 2010 Oil Spill: Natural Resource Damage Assessment Under the Oil Pollution Act
- The 2010 Deepwater Horizon oil spill leaked an estimated 4.1 million barrels of oil into the Gulf of Mexico, damaging the waters, shores, and marshes, and the fish and wildlife that live there. When resources in the public trust are harmed by contamination, federal, state, foreign, and tribal governments may seek compensation for damage to natural resources under certain laws. This is done in two steps: first, by assessing the harm; then, by determining how and what restoration will take place. Compensation for natural resource damage is intended to restore the natural resources to their condition before the damage and to compensate the public for the lost use of those resources. This report discusses legislation that provides a framework for assessing and mitigating the damage caused by such spills.
- The 2010 Oil Spill: The Minerals Management Service (MMS) and the National Environmental Policy Act (NEPA)
- This report will review environmental procedures after an exploratory oil well in the Gulf of Mexico exploded, killing 11 people and causing an oil spill.
- 2012-2013 Presidential Election Period: National Security Considerations and Options
- This report discusses historical national security-related presidential transition activities, provides a representative sampling of national security issues a new Administration may encounter, and offers considerations and options relevant to each of the five phases of the presidential election period. Each phase has distinct challenges and opportunities for the incoming Administration, the outgoing Administration, and Congress. This report is intended to provide a framework for national security considerations during the current election period and will be updated to reflect the election outcome.
- The 2012 Farm Bill: A Comparison of SenatePassed S. 3240 and the House Agriculture Committee’s H.R. 6083 with Current Law
- From Summary: "This report contains a more detailed summary of the major similarities and differences between the House and Senate 2012 farm bills and also provides a side-by-side comparison of every provision in the two farm bills and how these provisions relate to current federal law or policy."
- The 2012 Farm Bill: A Comparison of SenatePassed S. 3240 and the House Agriculture Committee’s H.R. 6083 with Current Law
- From Summary: "This report contains a more detailed summary of the major similarities and differences between the House and Senate 2012 farm bills and also provides a side-by-side comparison of every provision in the two farm bills and how these provisions relate to current federal law or policy."
- 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.
- The 2013 Cybersecurity Executive Order: Overview and Considerations for Congress
- This report provides background information regarding the threats and consequences of cybersecurity. The federal legislative framework for cybersecurity is complex, with more than 50 statutes addressing various aspects of it either directly or indirectly.
- The 2013 Cybersecurity Executive Order: Overview and Considerations for Congress
- The federal role in cybersecurity has been a topic of discussion and debate for over a decade. Despite significant legislative efforts in the 112th Congress on bills designed to improve the cybersecurity of U.S. critical infrastructure (CI), no legislation on that issue was enacted in that Congress. This report discusses the ramifications of Executive Order 13636, which issued in February 2013 was an attempt to enhance security and resiliency of CI through voluntary, collaborative efforts involving federal agencies and owners and operators of privately owned CI, as well as use of existing federal regulatory authorities.
- The 2013 Cybersecurity Executive Order: Overview and Considerations for Congress
- This report provides background information regarding the threats and consequences of cybersecurity. The federal legislative framework for cybersecurity is complex, with more than 50 statutes addressing various aspects of it either directly or indirectly.
- The 2013 Farm Bill: A Comparison of the Senate-Passed Bill (S. 954) and House- Reported Bill (H.R. 1947) with Current Law
- Report that provides a side-by-side comparison of every provision in the House Agriculture Committee-reported and Senate-passed farm bills with each other and with current law or policy, as amended and extended by the fiscal cliff bill.
- The 2013 Farm Bill: A Comparison of the Senate-Passed (S. 954) and House-Passed (H.R. 2642, H.R. 3102) Bills with Current Law
- From Introduction: "This report begins with a brief overview of the estimated budgetary impact of the House and Senate farm bills, followed by a summary comparison of the major provisions of each title. A side-by-side section comprehensively compares all of the provisions in S. 954 as passed by the Senate (now also referred to as the Senate amendment of H.R. 2642) and the latest House-passed version of H.R. 2642 (which includes the provisions of H.R. 3102 as a new Title IV to H.R. 2642) with each other, and with current law or policy."
- 2013 National Ambient Air Quality Standard (NAAQS) for Fine Particulate Matter (PM2.5): Designating Nonattainment Areas
- This report focuses on the EPA's (Environmental Protection Agency) revision of rules for designated areas for compliance with the NAAQS (National Ambient Air Quality Standard) for PM2.5 (fine particulate mattter).The states and EPA must then identify areas that exceed the standard and require those areas to take steps to pollutants to meet the standard. This is then the subject of congressional oversight.