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527 Organizations and Campaign Activity: Timing of Reporting Requirements under Tax and Campaign Finance Laws

Description: This report compares the timing of election activity reporting requirements under the Internal Revenue Code (IRC) and Federal Election Campaign Act (FECA), and discusses H.R. 1204, which would amend the timing of the IRC’s reporting requirements.
Date: July 25, 2008
Creator: Lunder, Erika & Whitaker, L. Paige
Partner: UNT Libraries Government Documents Department
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527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change

Description: This report compares the tax and election laws relating to political organizations and political committees in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in political activities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC § 527. The report will be updated as new proposals are reported.
Date: June 26, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department
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527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change

Description: Virtually all political organizations are "section 527" political organizations, which means that they are tax-exempt. 527 organizations are created to influence the election or defeat of public officials. This report compares the tax and election laws relating to political organizations and political committees prior to the enactment of P.L. 106-230 in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting… more
Date: September 7, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department
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527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change

Description: Virtually all political organizations are "section 527" political organizations, which means that they are tax-exempt. 527 organizations are created to influence the election or defeat of public officials. This report compares the tax and election laws relating to political organizations and political committees prior to the enactment of P.L. 106-230 in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting… more
Date: September 7, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department
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527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change

Description: This report compares the tax and election laws relating to political organizations and political committees prior to the enactment of P.L. 106-230 in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in political activities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC § 527. For developments after … more
Date: September 7, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department
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527 Organizations: Reporting Requirements Imposed on Political Organizations after the Enactment of P.L. 106-230

Description: On July 1, 2000, President Clinton signed H.R. 4762, P.L. 106-230. The law amended the Internal Revenue Code [IRC] to require political organizations described in IRC § 527 to disclose their political activities, if they were not already required to do so by the Federal Election Campaign Act [FECA]. This report summarizes the three major changes made by the law and some of the major responses to the legislation. First, all 527 organizations which expect to have over $25,000 in gross receipts du… more
Date: March 19, 2001
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department
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527 Political Organizations: Legislation in the 109th Congress

Description: The 109th Congress is examining the role of groups organized under section of the Internal Revenue Code(IRC) that are involved in federal elections, but are not operating under the requirements and restrictions of federal election law.
Date: June 20, 2005
Creator: Cantor, Joseph E.
Partner: UNT Libraries Government Documents Department
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527 Political Organizations: Legislation in the 109th Congress

Description: The 109th Congress examined the role of groups organized under section 527 of the Internal Revenue Code(IRC) that are involved in federal elections but are operating under the requirements and restrictions of federal election law.
Date: January 24, 2007
Creator: Cantor, Joseph E.
Partner: UNT Libraries Government Documents Department
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527 Political Organizations: Legislation in the 109th Congress

Description: The 109th Congress is examining the role of groups organized under section 527 of the Internal Revenue Code (IRC) that are involved in federal elections but are not operating under the requirements and restrictions of federal election law. Although such groups only recently emerged into public awareness, in 2004, they were widely seen as major players in the presidential election, with more than $400 million spent seeking to influence the outcome. Strictly speaking, the term “527” refers to a s… more
Date: March 31, 2006
Creator: Cantor, Joseph E. & Lunder, Erika
Partner: UNT Libraries Government Documents Department
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S. 625, The Bankruptcy Reform Act, in the Senate: Selected Amendments

Description: From Summary: "This report surveys selected amendments to the bill which were passed prior to adjournment. On November 4, 1999, before adjournment of the first session of the 106th Congress, S. 625, 106th Cong., 1st Sess. (1999), the Bankruptcy Reform Act, was brought to the floor of the Senate for consideration. More than 300 germane and nongermane amendments were offered."
Date: January 28, 2000
Creator: Jeweler, Robin
Partner: UNT Libraries Government Documents Department
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S. 852: The Fairness in Asbestos Injury Resolution Act of 2005

Description: This report provides an overview of S. 852, the Fairness in Asbestos Injury Resolution (FAIR) Act of 2005. The bill would establish the Office of Asbestos Disease Compensation to award damages to asbestos claimants from the Asbestos Injury Claims Resolution Fund.
Date: February 7, 2006
Creator: Cohen, Henry
Partner: UNT Libraries Government Documents Department
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S. 852: The Fairness in Asbestos Injury Resolution Act of 2005

Description: From Summary: "This report provides an overview of S. 852, the Fairness in Asbestos Injury Resolution (FAIR) Act of 2005. The bill would largely remove asbestos claims from the courts in favor of the administrative process set out in the bill. The bill would establish the Office of Asbestos Disease Compensation to award damages to asbestos claimants on a no-fault basis from the Asbestos Injury Claims Resolution Fund."
Date: April 26, 2005
Creator: Brooks, Nathan
Partner: UNT Libraries Government Documents Department
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S. 852: The Fairness in Asbestos Injury Resolution Act of 2005

Description: From Summary: "This report provides an overview of S. 852, the Fairness in Asbestos Injury Resolution (FAIR) Act of 2005. The bill would largely remove asbestos claims from the courts in favor of the no-fault administrative process set out in the bill.
Date: September 20, 2006
Creator: Burrows, Vanessa K.
Partner: UNT Libraries Government Documents Department
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911 Call Center Legislation: S. 1250 and H.R. 2898

Description: This article discusses the 2003 Congress bipartisan E911 (Enhanced 911) legislation introduced in both chambers. Moreover, the article describes the difference in parallel provisions each bill contains that have significant implications for emergency communication policy. The article defines Enhanced 911 as the capability of identifying the phone number and location of a call to a PSAP (Public Safety Answering Points). This report characterizes the cost to PSAPs of upgrading systems and support… more
Date: August 4, 2004
Creator: Moore, Linda K.
Partner: UNT Libraries Government Documents Department
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911 Call Center Legislation: S. 1250 and H.R. 2898

Description: This article discusses the 2003 Congress bipartisan E911 (Enhanced 911) legislation introduced in both chambers. Moreover, the article describes the difference in parallel provisions each bill contains that have significant implications for emergency communication policy. The article defines Enhanced 911 as the capability of identifying the phone number and location of a call to a PSAP (Public Safety Answering Points). This report characterizes the cost to PSAPs of upgrading systems and support… more
Date: January 16, 2004
Creator: Moore, Linda K.
Partner: UNT Libraries Government Documents Department
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S. 1783: The Pension Security and Transparency Act of 2005

Description: From Summary: "This report summarizes the major provisions of S. 1783, the Pension Security and Transparency Act 2005. The bill combines provisions of S. 219, the National Employee Savings and Trust Equity Guarantee Act, reported by the Finance Committee, and the Defined Benefit Security Act, reported by the Committee on Health, Education, Labor, and Pensions."
Date: October 18, 2005
Creator: Purcell, Patrick
Partner: UNT Libraries Government Documents Department
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S. 1783: The Pension Security and Transparency Act of 2005

Description: On September 28, the Senate Finance Committee and the Senate Committee on Health, Education, Labor, and Pensions announced that they had reached a compromise on a pension reform bill for consideration by the full Senate. The compromise bill has been introduced as S. 1783, “The Pension Security and Transparency Act of 2005.” S. 1783 combines provisions of S. 219, “The National Employee Savings and Trust Equity Guarantee Act,” reported by the Finance Committee, and “The Defined Benefit Security A… more
Date: October 3, 2005
Creator: Purcell, Patrick J.
Partner: UNT Libraries Government Documents Department
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S. 1893/H.R. 976: The Children’s Health Insurance Program Reauthorization Act of 2007

Description: This report tracks the Children's Health Reauthorization of Act of 2007 in both the Senate and the House, while also providing a summary of the bill. The report lists each title of the bill. what they do, and their implications. The report also examines costs by analyzing the immediate outlay and future outlay, starting at 28.6 billion and potentially increasing to 35.2 billion over time.
Date: August 14, 2007
Creator: Baumrucker, Evelyne; Fernandez, Bernadette; Grady, April; Herz, Elicia; Peterson, Chris & Rimkunas, Richard
Partner: UNT Libraries Government Documents Department
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The 2001 Economic Recession: How Long, How Deep, and How Different From the Past?

Description: From Summary: "This report examines the 2001 recession and the recessions of the previous three decades in detail. It gives a brief overview of the other post-war recessions. It outlines the fiscal and monetary policy response to each recession."
Date: August 25, 2003
Creator: Labonte, Marc & Makinen, Gail
Partner: UNT Libraries Government Documents Department
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2001 Tax Cut: Description, Analysis, and Background

Description: A major tax cut, H.R. 1836, was enacted in June 2001, but contained sunsetted provisions. The House will consider, the week of April 15, making those tax provisions permanent. This report summarizes the provisions of the bill, analyzes effects, and considers the development of the legislation.
Date: April 12, 2002
Creator: Brumbaugh, David L.; Gravelle, Jane G.; Maguire, Steven; Talley, Louis Alan & Lyke, Bob
Partner: UNT Libraries Government Documents Department
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2001 Tax Cut: Description, Analysis, and Background

Description: A major tax cut, the Economic Growth and Tax Relief Reconciliation Act (EGTRRA), was enacted in June 2001. This report summarizes the provisions of the bill, analyzes effects, and considers the development of the legislation.
Date: December 9, 2002
Creator: Brumbaugh, David L.; Gravelle, Jane G.; Maguire, Steven; Talley, Louis Alan & Lyke, Bob
Partner: UNT Libraries Government Documents Department
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The 2002 Farm Bill: Comparison of Commodity Support Provisions with the House and Senate Proposals, and Prior Law

Description: A new farm bill, the Farm Security and Rural Investment Act of 2002 (P.L. 107- 171), covering crop years 2002-2007, was signed into law May 13, 2002. The previous farm bill (now prior law) was the Federal Agriculture Improvement and Reform Act of 1996 (P.L. 104-127), popularly called the FAIR Act. Commodity support authority in the FAIR Act (Title I, Agricultural Market Transition Act (AMTA)) was set to expire after crop year 2002. This report provides a side-by-side comparison of prior law (AM… more
Date: August 1, 2002
Creator: Womach, Jasper
Partner: UNT Libraries Government Documents Department
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The 2002 Farm Bill: Overview and Status

Description: The Federal Agriculture Improvement and Reform, or FAIR, Act of 1996 (commonly known as the "farm bill"), which was due to expire in 2002, is expected to be extended for another six years when President Bush signs the bill into law. This report discusses the provisions of the new "farm bill," including the federal spending involved.
Date: July 3, 2002
Creator: Becker, Geoffrey S. & Womach, Jasper
Partner: UNT Libraries Government Documents Department
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The 2002 Farm Bill: Overview and Status

Description: This report provides an overview of the 2002 farm bill and an update status of the farm bill.
Date: September 27, 2001
Creator: Becker, Geoffrey S.
Partner: UNT Libraries Government Documents Department
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