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 Decade: 2010-2019
 Year: 2012
 Collection: Congressional Research Service Reports
SEC Climate Change Disclosure Guidance: An Overview and Congressional Concerns

SEC Climate Change Disclosure Guidance: An Overview and Congressional Concerns

Date: May 24, 2012
Creator: Shorter, Gary
Description: Issues regarding the Congressional appeal of the January 27, 2010 SEC-published 'Commission Guidance Regarding Disclosure Related to Climate Change', which clarifies how publicly traded corporations should apply existing SEC disclosure rules to certain mandatory financial filings with the SEC regarding the risk that climate change developments may have on their businesses.
Contributing Partner: UNT Libraries Government Documents Department
Section 179 and Bonus Depreciation Expensing Allowances: Current Law, Legislative Proposals in the 112th Congress, and Economic Effects

Section 179 and Bonus Depreciation Expensing Allowances: Current Law, Legislative Proposals in the 112th Congress, and Economic Effects

Date: August 14, 2012
Creator: Guenther, Gary
Description: This report examines the current status, legislative history, and economic effects of the two expensing allowances (Section 179 and Bonus Depreciation Allowance) and also discusses initiatives in the 112th Congress to modify them. Expensing is the most accelerated form of depreciation for tax purposes. Section 179 of the Internal Revenue Code (IRC) allows a taxpayer to expense up to $125,000 of the total cost of new and used qualified depreciable assets it buys and places in service in 2012, within certain limits. In addition, Section 168(k) generally allows taxpayers to expense half the cost of qualified assets bought and placed in service in 2012.
Contributing Partner: UNT Libraries Government Documents Department
Section 179 and Bonus Depreciation Expensing Allowances: Current Law, Legislative Proposals in the 112th Congress, and Economic Effects

Section 179 and Bonus Depreciation Expensing Allowances: Current Law, Legislative Proposals in the 112th Congress, and Economic Effects

Date: September 10, 2012
Creator: Guenther, Gary
Description: This report examines the current status, legislative history, and economic effects of the two expensing allowances (Section 179 and Bonus Depreciation Allowance) and also discusses initiatives in the 112th Congress to modify them. Expensing is the most accelerated form of depreciation for tax purposes. Section 179 of the Internal Revenue Code (IRC) allows a taxpayer to expense up to $125,000 of the total cost of new and used qualified depreciable assets it buys and places in service in 2012, within certain limits. In addition, Section 168(k) generally allows taxpayers to expense half the cost of qualified assets bought and placed in service in 2012.
Contributing Partner: UNT Libraries Government Documents Department
Securing Nuclear Materials: The 2012 Summit and Issues for Congress

Securing Nuclear Materials: The 2012 Summit and Issues for Congress

Date: March 7, 2012
Creator: Nikitin, Mary Beth
Description: Congress will continue to decide on funding for the U.S. domestic and international programs focused on nuclear material security and nuclear terrorism prevention. Congress is also likely to assess implementation of the Administration's goal to secure nuclear materials by the end of 2013. The Obama Administration's FY2011 and FY2012 congressional budget request proposed overall increases in funding for nuclear security-related accounts, with the stated purpose of ramping up programs to meet the President's four-year goal.
Contributing Partner: UNT Libraries Government Documents Department
Securing U.S. Diplomatic Facilities and Personnel Abroad: Background and Policy Issues

Securing U.S. Diplomatic Facilities and Personnel Abroad: Background and Policy Issues

Date: November 26, 2012
Creator: Tiersky, Alex & Epstein, Susan B.
Description: This report provides background information on the authorities, regulations, and procedures in place at the Department of State regarding diplomatic security. It also describes several areas of potential congressional interest, including the Accountability Review Board process, whose conclusions the Secretary of State is required to report to Congress, and discussion of embassy security funding trends.
Contributing Partner: UNT Libraries Government Documents Department
A Securities Transactions Tax: Brief Analytic Overview with Revenue Estimates

A Securities Transactions Tax: Brief Analytic Overview with Revenue Estimates

Date: June 1, 2012
Creator: Keightley, Mark P.
Description: This report briefly discusses recent STT (Securities Transactions Tax) proposals, summarizes the possible effects on financial market volatility and speculation, and provides estimates of the potential revenue effects.
Contributing Partner: UNT Libraries Government Documents Department
Security Assistance Reform: "Section 1206" Background and Issues for Congress

Security Assistance Reform: "Section 1206" Background and Issues for Congress

Date: January 13, 2012
Creator: Serafino, Nina M.
Description: Section 1206 is the first major DOD authority to be used expressly for the purpose of training and equipping the national military forces of foreign countries. This report provides background on the pre-Section 1206 status of security assistance authorities and the factors contributing to the enactment of Section 1206. It then sets out the purposes of the legislation and scope of its activities, restrictions on its use, the DOD-State Department planning process, and funding. It concludes with a discussion of issues for Congress. An appendix provides a descriptive legislative history of the bill and evolving congressional committee attitudes towards the appropriate division of labor between the Department of Defense and the State Department regarding Section 1206 authority.
Contributing Partner: UNT Libraries Government Documents Department
Selected Agency Budget Justifications for FY2013

Selected Agency Budget Justifications for FY2013

Date: March 30, 2012
Creator: Murray, Justin
Description: This report provides a convenient listing of online FY2013 agency budget justification submissions for all 15 executive branch departments and 9 selected independent agencies.
Contributing Partner: UNT Libraries Government Documents Department
Senate Committee Rules in the 112th Congress: A Comparison of Key Provisions

Senate Committee Rules in the 112th Congress: A Comparison of Key Provisions

Date: February 17, 2012
Creator: Palmer, Betsy
Description: This report reviews the requirements contained in Senate rules pertaining to committees; it then explores how each Senate committee addresses 11 specific issues: meeting day, hearing and meeting notice requirements, scheduling of witnesses, hearing quorum, business quorum, amendment filing requirements, proxy voting, polling, nominations, investigations, and subpoenas. In addition, the report looks at the unique provisions some committees have included in their rules in the miscellaneous category.
Contributing Partner: UNT Libraries Government Documents Department
Senegal: Background and U.S. Relations

Senegal: Background and U.S. Relations

Date: February 20, 2012
Creator: Arieff, Alexis
Description: Some concerns regarding Senegal include the running of the current Senegalese President for a third term and U.S. financial assistance. The United States has viewed Senegal as an anchor of regional stability and a potential partner in combating transnational security threats, such as terrorism, narcotics trafficking, and maritime piracy. Senegal is a significant contributor of troops to international peacekeeping missions, and thousands of Senegalese peacekeepers have received U.S. training through the State Department's Africa Contingency Operations Training and Assistance (ACOTA) program. Congress plays a role in guiding U.S. policy toward Senegal through its authorization, appropriation, and oversight of foreign assistance and executive branch policies.
Contributing Partner: UNT Libraries Government Documents Department