Congressional Research Service Reports - 1,073 Matching Results
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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.
- 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)(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 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.
- 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.
- 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.
- Ability to Repay, Risk-Retention Standards, and Mortgage Credit Access
- This report examines the developments associated with the implementation of mortgage lending reforms. The report begins with a summary of proposed ability to repay and risk-retention standards. Next, the report describes risky underwriting and financing practices that occurred prior to the mortgage crisis, followed by a discussion of how access to mortgage credit might be affected.
- 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.
- Addressing the Long-Run Budget Deficit: A Comparison of Approaches
- Report that examines alternative approaches to reducing the deficit, relating to the immediate issues arising from the Budget Control Act and the expiring tax cuts as well as to ongoing longer term decisions about how to bring the debt under control.
- Advertising by the Federal Government: An Overview
- A look at government agencies spending on advertising.
- Affirmative Action and Diversity in Public Education: Legal Developments
- The first part of this report briefly reviews the judicial evolution of race-based affirmative action, particularly in relation to public education. The report then reviews major rulings involving challenges to the use of race-conscious admissions and hiring practices by public educational institutions, and concludes with a discussion of the implications for the future development of affirmative action law.
- 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 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 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: 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.
- 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. The report also includes discussion of election fraud and corruption in Afghanistan.
- Afghanistan: Post-Taliban Governance, Security, and U.S. Policy
- Report that covers concerns and issues relating to governance, elections, election fraud/nepotism, human rights, and Afghan culture in Afghanistan. It discusses the pros and cons of U.S.A. intervention in the shaping of these endeavors.
- Afghanistan: Post-Taliban Governance, Security, and U.S. Policy
- This report discusses the current political state of Afghanistan, 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.-Afghanistan relationship, in both the short and long term, and U.S. efforts under the Obama Administration to provide military, reconstructive, and stabilization aid.
- African American Members of the United States Congress: 1870-2012
- A history and current status report of African Americans in Congress.
- Agricultural Research, Education, and Extension: Issues and Background
- This report considers the U.S. Department of Agriculture's program for Research, Education, and Economics (REE). Moreover, the report discusses the amount of funding for the REE and debates the direction of it.
- 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 in the WTO: Limits on Domestic Support
- A potential major constraint affecting U.S. agricultural policy choices is the set of commitments made as part of membership in the World Trade Organization (WTO), with its various agreements governing agriculture and trade, including dispute settlement. This report provides a brief overview of the WTO commitments most relevant for U.S. domestic farm policy. A key question that policymakers ask of virtually every new farm proposal is, how will it affect U.S. commitments under the WTO?
- Air Force F-22 Fighter Program
- Report that discusses the procurement of Air Force F-22 Raptor fighters, which began in Fiscal Year 1999, and a total of 195 (177 production aircraft, 16 test aircraft, and 2 development aircraft) were procured through FY2009.
- Air Quality: EPA's 2012 Proposed Changes to the Particulate Matter (PM) Standard
- This report summarizes the Environmental Protection Agency's (EPA's) June 2012 proposed changes to the particulate matter (PM) National Ambient Air Quality Standard (NAAQS) and includes comparisons with previous (1997) and current (2006) promulgated and proposed standards. Key actions leading up to the June 2012 proposal, and potential issues and concerns associated with the proposal to strengthen the PM2.5 annual standard, are also highlighted.
- Air Quality Issues and Animal Agriculture: A Primer
- This report reviews the types of air emissions from livestock and poultry operations and their human health and environmental impacts. It then discusses provisions of several federal laws concerned with environmental impacts, beginning with the Clean Water Act, because protecting water resources has been the primary regulatory focus regarding livestock and animal operations.
- Air Quality Issues and Animal Agriculture: EPA’s Air Compliance Agreement
- From an environmental quality standpoint, much of the interest in animal agriculture has focused on impacts on water resources, because animal waste, if not properly managed, can harm water quality through surface runoff, direct discharges, spills, and leaching into soil and groundwater. A more recent issue is the contribution of emissions from animal feeding operations (AFO), enterprises where animals are raised in confinement, to air pollution. AFOs can affect air quality through emissions of gases such as ammonia and hydrogen sulfide, particulate matter, volatile organic compounds, hazardous air pollutants, and odor. These pollutants and compounds have a number of environmental and human health effects. This report reviews key issues associated with the Air Compliance Agreement.
- Airport Body Scanners: The Role of Advanced Imaging Technology in Airline Passenger Screening
- This report looks at privacy and health issues, as well as effectiveness, of advanced imaging technology (AIT) scanners at airports deployed by the Transportation Security Administration (TSA).
- Alternative Fuel and Advanced Vehicle Technology Incentives: A Summary of Federal Programs
- This report gives an overview of the federal incentives support the development and deployment of alternatives to conventional fuels and engines in transportation including tax deductions and credits for vehicle purchases and the installation of refueling systems; federal grants for conversion of older vehicles to newer technologies; mandates for the use of biofuels; and incentives for manufacturers to produce alternative fuel vehicles. It also addresses how these incentives relate to goals of reducing petroleum consumption and import dependence, improving environmental quality, expanding domestic manufacturing, and promoting agriculture and rural development.
- Alternative Fuels and Advanced Technology Vehicles: Issues in Congress
- Alternative fuels and advanced technology vehicles are seen by proponents as integral to improving urban air quality, decreasing dependence on foreign oil, and reducing emissions of greenhouse gases. However, major barriers—especially economics—currently prevent the widespread use of these fuels and technologies. The 112th Congress has debated alternative fuels and advanced technology vehicles directly and as it has addressed other key topics. On June 16, 2011 the Senate approved S.Amdt. 476 which would have eliminated the excise tax credit for blending ethanol in gasoline before its December 31, 2011 expiration date. Although the underlying legislation failed a cloture vote in the Senate, the amendment was approved 73-27. The prospects for further action increasing or extending biofuels and alternative fuels tax incentives may be limited in light of that vote.
- Alternative Minimum Taxpayers by State: 2009, 2010, and Projections for 2012
- Report that breaks down, state-by-state, the percentage of taxpayers subject to Alternative Minimum Tax (AMT), and also maps out these projections for the year 2012.
- “Amazon” Laws and Taxation of Internet Sales: Constitutional Analysis
- This report covers ways in which states are attempting to capture taxes on Internet sales. Two basic approaches include imposing tax collection responsibilities on the retailer, and requiring remote sellers to provide tax information to the state and/or it's customers. This report covers the legality of both options.
- America COMPETES 2010 and the FY2013 Budget
- The 112th Congress faces several budget and appropriations decisions that may affect implementation of the America COMPETES Reauthorization Act of 2010. Signed on January 4, 2011, this law seeks to improve U.S. competitiveness and innovation by authorizing, among other things, increased federal support for research in the physical sciences and engineering; and science, technology, engineering, and mathematics (STEM) education. The specific debate about FY2013 funding for America COMPETES 2010 provisions will occur within the broader context of the national conversation about U.S. competitiveness.
- America COMPETES 2010 and the FY2013 Budget
- This report discusses the 112th Congress' possible changes to the implementation of the America COMPETES Reauthorization Act of 2010. Signed on January 4, 2011, this law seeks to improve U.S. competitiveness and innovation by authorizing, among other things, increased federal support for research in the physical sciences and engineering; and science, technology, engineering, and mathematics (STEM) education. The specific debate about FY2013 funding for America COMPETES 2010 provisions will occur within the broader context of the national conversation about U.S. competitiveness.
- America COMPETES Acts: FY2008-FY2013 Funding Tables
- This report tracks historical federal funding associated with the America Creating Opportunities to Meaningfully Promote Excellence in Technology, Education, and Science (COMEPETES) Reauthorization Act of 2010, which are set to expire in 2013.
- The American Opportunity Tax Credit: Overview, Analysis, and Policy Options
- This report gives an overview of the American Opportunity Tax Credit (AOTC)—enacted on a temporary basis by the American Recovery and Reinvestment Act and extended through the end of 2012 by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010— which is a partially-refundable tax credit that provides financial assistance to taxpayers who are attending college, or whose children are attending college. There are a variety of policy options mentioned in the report regarding the AOTC, including extending the credit, extending a modified AOTC, or repealing the Hope and Lifetime Credits and extending a modified AOTC that includes provisions included in these credits.
- American War and Military Operations Casualties: Lists and Statistics
- This report provides information for war casualty statistics. It includes tables, compiled from sources at the Department of Defense (DOD), indicating the number of casualties among American military personnel serving in principal wars and combat actions.
- An Analysis of STEM Education Funding at the NSF: Trends and Policy Discussion
- This report analyzes National Science Foundation funding trends and selected closely-related STEM (science, technology, engineering, and math) education policy issues to provide fiscal and policy context. It concludes with an analysis of potential policy options.
- An Analysis of STEM Education Funding at the NSF: Trends and Policy Discussion
- This report analyzes National Science Foundation funding trends and selected closely related STEM (science, technology, engineering, and math) education policy issues in order to place conversations about FY2013 funding in broader fiscal and policy context. It concludes with an analysis of potential policy options.
- An Analysis of the Distribution of Wealth Across Households, 1989-2010
- The distribution of wealth (net worth) across households has been an underlying consideration in congressional deliberations on various issues, including taxation and social welfare. This report analyzes the change over time in the concentration of net worth (assets minus liabilities) to help inform those policy deliberations.
- Animal Waste and Hazardous Substances: Current Laws and Legislative Issues
- The report is categorized into four categories: (I) CERLA and EPCRA, (II) Enforcement Against AFO's, (III) Congressional Interest and (IV) Policy Issue.
- Antipoverty Effects of Unemployment Insurance
- This report examines the antipoverty effects of unemployment insurance (UI) benefits during the past recession and the economic recovery. It includes estimates of the effects on the poverty rate for the unemployed, for those receiving UI, and for families that report at least one family member receiving UI. It also estimates how much of reported UI benefits went directly to decreasing family poverty levels. This report's analysis shows that UI benefits appear to reduce the prevalence of poverty significantly among the population that receives them.
- Arizona v. United States: A Limited Role for States in Immigration Enforcement
- Report that discusses the Supreme Court's ruling in Arizona v. United States, and considers the implications that the decision may have for immigration enforcement activity by states and localities.
- Arms Control and Nonproliferation: A Catalog of Treaties and Agreements
- This report provides an overview of many of the key arms control and nonproliferation agreements and endeavors of the past 40 years. It is divided into three sections. The first describes arms control efforts between the United States and the states of the former Soviet Union, covering both formal, bilateral treaties, and the cooperative threat reduction process. The second section describes multilateral nuclear nonproliferation efforts, covering both formal treaties and less formal accommodations that have been initiated in recent years. The final section reviews treaties and agreements that address chemical, biological, and conventional weapons.
- Arms Sales: Congressional Review Process
- This report reviews the process and procedures that currently apply to congressional consideration of foreign arms sales proposed by the President. This includes consideration of proposals to sell major defense equipment, defense articles and services, or the re-transfer to third party nations of such military items.
- The Army Corps of Engineers' Nationwide Permits Program: Issues and Regulatory Developments
- Permits issued by the U.S. Army Corps of Engineers authorize various types of development projects in wetlands and other waters of the United States. The Corps' regulatory process involves two types of permits: general permits for actions by private landowners that are similar in nature and will likely have a minor effect on wetlands, and individual permits for more significant actions. The Corps uses general permits to minimize the burden of its regulatory program: they authorize landowners to proceed with a project without the time-consuming need to obtain standard individual permits in advance. About 90% of the Corps' regulatory workload is processed in the form of general permits.
- Army Corps Supplemental Appropriations: Recent History, Trends, and Policy Issues
- Report that summarizes recent trends in supplemental funding for the U.S. Army Corps of Engineers, particularly related to natural disasters. It provides summary data and analysis on Corps funding over the last 10 years and includes a general discussion of how the Corps funds emergency actions at its own facilities and elsewhere.
- Army Drawdown and Restructuring: Background and Issues for Congress
- On January 26, 2012, senior DOD leadership unveiled a new defense strategy based on a review of potential future security challenges, current defense strategy, and budgetary constraints. This new strategy envisions a smaller, leaner Army that is agile, flexible, rapidly deployable, and technologically advanced. This strategy will rebalance the Army's global posture and presence, emphasizing where potential problems are likely to arise, such as the Asia-Pacific region and the Middle East. Potential issues for Congress include the strategic risk posed by a smaller and restructured Army; the "health" of the Army given the impending downsizing; where the force will be based; the role of the National Guard and Reserves; and should the enrollment at the service academies (West Point) be reduced to pre-9/11 levels. This report will be updated as circumstances warrant.
- The Army's Ground Combat Vehicle (GCV) Program: Background and Issues for Congress
- This report looks at the history and current need for a Ground Combat Vehicle (GCV) program. Potential issues for Congress include the role and need for the GCV in a downsized Army that will likely have fewer heavy brigade combat teams (HBCTs).
- The Article V Convention for Proposing Constitutional Amendments: Historical Perspectives for Congress
- This report identifies and examines historical issues related to the Article V Convention, which allows amendments to be added to the Constitution via Congressional vote or votes by the people.