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The Internet Tax Freedom Act: In Brief

Description: This report discusses the Internet Tax Freedom Act (ITFA; P.L. 105-277), which enacted in 1998, implemented a three-year moratorium preventing state and local governments from taxing Internet access, or imposing multiple or discriminatory taxes on electronic commerce.
Date: June 11, 2015
Creator: Stupak, Jeffrey M.
Partner: UNT Libraries Government Documents Department
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Trade Reorganization: Overview and Issues for Congress

Description: Report that discusses: President Obama's trade reorganization proposal; the context of the trade reorganization debate; key issues that Congress may face related to the debate; potential policy options for Congress; and the outlook for trade reorganization.
Date: June 6, 2013
Creator: Akhtar, Shayerah Ilias
Partner: UNT Libraries Government Documents Department
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Reform of U.S. International Taxation: Alternatives

Description: This report describes and assesses the principal prescriptions that have been offered for broad reform of the international system. It begins with an overview of current law and possible revisions. It then sets the framework for considering economic efficiency as well as tax shelter activities. Finally, it reviews alternative approaches to revision in light of those issues.
Date: July 21, 2017
Creator: Gravelle, Jane G.
Partner: UNT Libraries Government Documents Department
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Small Business Administration and Job Creation

Description: This report discusses the Small Business Administration's programs and their impact on job creation. It examines the economic research on net job creation to identify the types of businesses that appear to create the most jobs, examines the possible implications this research might have for Congress and the SBA, and examines the arguments for providing federal assistance to small businesses.
Date: February 2, 2018
Creator: Dilger, Robert Jay
Partner: UNT Libraries Government Documents Department
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SBA's Office of Inspector General: Overview, Impact, and Relationship with Congress

Description: This report examines the Small Business Administration(SBA), Office of the Inspector General (OIG's) statutory authorities; reporting requirements; funding ($26.9 million in FY2018, including $7 million in supplemental appropriations for overseeing SBA disaster assistance); staffing and organizational structure; and recent activities (audits, investigations, etc.). It also examines the SBA OIG's impact on monetary savings, SBA programs and operations, and legislation affecting the agency. The r… more
Date: April 5, 2018
Creator: Dilger, Robert Jay
Partner: UNT Libraries Government Documents Department
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Small Business Mentor-Protégé Programs

Description: This report provides an overview of the various small business mentor-protégé programs of the federal government. As is discussed below, while all these programs are intended to assist small businesses in performing as contractors, subcontractors, or suppliers on federal or federally funded contracts, the programs differ significantly in their scope and operations. Table A-1 in the Appendix provides an overview of key differences among the programs.
Date: March 6, 2018
Creator: Dilger, Robert Jay
Partner: UNT Libraries Government Documents Department
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Small Business Administration 7(a) Loan Guaranty Program

Description: This report discusses the rationale provided for the Small Business Administration's 7(a) loan guaranty program. It also examines issues raised concerning the SBA's administration of the 7(a) program, including the oversight of 7(a) lenders and the program's lack of outcome-based performance measures. The report also surveys congressional and presidential actions taken in recent years to enhance small businesses' access to capital.
Date: March 9, 2018
Creator: Dilger, Robert Jay
Partner: UNT Libraries Government Documents Department
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Financial Market Supervision: European Perspectives

Description: This report addresses the European perspectives on a number of proposals that are being advanced for financial oversight and regulation in Europe. The European experience may be instructive because financial markets in Europe are well developed, European firms often are competitors of U.S. firms, and European governments have faced severe problems of integration and consistency across the various financial structures that exist in Europe.
Date: March 17, 2010
Creator: Jackson, James K.
Partner: UNT Libraries Government Documents Department
open access

Financial Market Supervision: European Perspectives

Description: This report addresses the European perspectives on a number of proposals that are being advanced for financial oversight and regulation in Europe. The European experience may be instructive because financial markets in Europe are well developed, European firms often are competitors of U.S. firms, and European governments have faced severe problems of integration and consistency across the various financial structures that exist in Europe.
Date: February 4, 2010
Creator: Jackson, James K.
Partner: UNT Libraries Government Documents Department
open access

Small Business Administration Microloan Program

Description: This report describes the Microloan program's eligibility standards and operating requirements for lenders and borrowers and examines the arguments presented by the program's critics and advocates. It also examines changes to the program authorized by P.L. 111-240, the Small Business Jobs Act of 2010.
Date: March 20, 2015
Creator: Dilger, Robert J.
Partner: UNT Libraries Government Documents Department
open access

Unmanned Aircraft Systems (UAS): Manufacturing Trends

Description: Unmanned aircraft systems (UAS) represent a bright spot for the technology-intensive aerospace manufacturing sector, but military and civil government agencies will likely be the predominant customers for an extended period while such systems are integrated into the U.S. National Airspace System ("national airspace"). This report discusses the market for UAS in 2013 and briefly discusses UAS manufacturers.
Date: January 30, 2013
Creator: Harrison, Glennon J.
Partner: UNT Libraries Government Documents Department
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The Role of Local Food Systems in U.S. Farm Policy

Description: This report looks at the growing popularity of locally produced foods, and how that popularity and regional/local food systems are affected by the reauthorization of the 2008 farm bill.
Date: March 12, 2013
Creator: Johnson, Renée; Aussenberg, Randy A. & Cowan, Tadlock
Partner: UNT Libraries Government Documents Department
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Business Tax Provisions That Expired in 2016 ("Tax Extenders")

Description: This report briefly summarizes and discusses the economic impact of selected business-related tax provisions that expired at the end of 2016. Types of business provisions covered are special business investment (cost recovery), economic development, and other miscellaneous business-related matters.
Date: August 28, 2017
Creator: Sherlock, Molly F.; Marples, Donald J.; Lowry, Sean & Gravelle, Jane G.
Partner: UNT Libraries Government Documents Department
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Section 471 of H.R. 10, H.R. 1219, S. 444, and Section 914 of H.R. 3280: Supporting America's Innovators

Description: This report discusses various current bills in Congress that are related to to increasing business innovation and easing regulation on securities and venture-capitol firms. Brief outlines of the goals of each bill and their current progress along with arguments for and against them are presented.
Date: September 12, 2017
Creator: Shorter, Gary
Partner: UNT Libraries Government Documents Department
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Systemically Important or "Too Big to Fail" Financial Institution.

Description: This report discusses the "To Big To Fail" (TBTF) system of the government intervening and bailing out certain companies whose collapse is deemed too disruptive to the American financial market to let occur. This report discusses the economic issues raised by TBTF, broad policy options, and policy changes made by the relevant Dodd-Frank provisions.
Date: May 26, 2017
Creator: Labonte, Marc
Partner: UNT Libraries Government Documents Department
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Current Issues in Patentable Subject Matter: Business Methods, Tax Planning Methods, and Genetic Materials

Description: This report provides information about the Current Issues in Patentable Subject Matter and its Business Methods, Tax Planning Methods, and Genetic Materials. The patent statute currently provides that patent can be obtained on any invention that is a process, the machine, etc.
Date: January 13, 2011
Creator: Thomas, John R.
Partner: UNT Libraries Government Documents Department
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Days Reserved for Special Business in the House

Description: This report provides information about the Days Reserved for Special Business in the House.several provisions in the rules of the house provide for certain types of business to be privileged for consideration on special days.
Date: April 7, 2010
Creator: Schneider, Judy
Partner: UNT Libraries Government Documents Department
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