Congressional Research Service Reports - 1,190 Matching Results
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- Business Tax Issues in 2009
- This report discusses the tax climate for businesses, while economic stimulus proposals dominate the congressional debate. During 2009, it is anticipated that congressional deliberations will once again turn towards the extension of several expiring business tax provisions, energy taxation, tax shelters, and international taxation, while continuing to examine opportunities to stimulate the economy.
- FDA Tobacco Regulation: The Family Smoking Prevention and Tobacco Control Act of 2009
- This report focuses on the Family Smoking Prevention and Tobacco Control Act. It includes a brief discussion of the contrasting views of FDA tobacco regulation held by the public health community and the industry, and provides some analysis of a number of key regulatory issues that the bill raises.
- Rothe Development Corporation v. Department of Defense: The Constitutionality of Federal Contracting Programs for Minority-Owned and Other Small Businesses
- This report discusses Rothe Development Corporation v. Department of Defense, a case involving a constitutional challenge to a minority contracting program authorized under Section 1207 of the Department of Defense (DOD) Authorization Act of 1987. This program allowed DOD to take 10% off the price of bids or offers submitted by "small disadvantaged businesses" in determining which bid or offer had the lowest price or represented the best value for the government.
- The Global Financial Crisis: Lessons from Japan's Lost Decade of the 1990s
- This report reviews the major actions by the Japanese government in dealing with its financial crisis and highlights some of the lessons learned from their experience in the 1990s.
- Globalized Supply Chains and U.S. Policy
- This report discusses the challenges and opportunities raised by the globalized world of business, in which production becomes fragmented into discrete activities that can be spread geographically within and across national borders while remaining integrated organizationally within a multinational company or network of companies. Such globalized production networks are called supply chains or value-added networks.
- GAO Bid Protests: An Overview of Timeframes and Procedures
- This report provides an overview of the timeframes and procedures in a Government Accountability Office (GAO) bid protest. A bid protest is a formal, written objection to an agency's solicitation for bids or offers, cancellation of a solicitation, or award or proposed award of a contract. Bid protests, especially those filed with the GAO, have recently received increased congressional scrutiny due to protests of high-profile awards and reports that the number of protests is increasing.
- Government Access to Phone Calling Activity and Related Records: Legal Authorities
- This report summarizes legal authorities regarding access by the government, for either foreign intelligence or law enforcement purposes, to information related to telephone calling patterns or practices. Where pertinent, it also discusses statutory prohibitions against accessing or disclosing such information, along with relevant exceptions to those prohibitions.
- GAO Bid Protests: Trends and Analysis
- This report is one of two providing Congress with background on the GAO bid-protest process. It analyzes trends in bid protests filed with GAO, why companies protest, the impact bid protests have on acquisitions, the most common grounds for GAO to sustain a protest, and trends in bid protests filed against DOD.
- The Foreign Tax Credit's Interest Allocation Rules
- This report discusses the "worldwide" allocation of interest rule, which was a provision of the American Jobs Creation Act of 2004 (P.L. 108-357; the Jobs Act). The provision relates to the taxation of multi-national corporations and allows more generous rules for multinationals to use in allocating interest expense for purposes of the U.S. foreign tax credit.
- Corporate Tax Reform: Issues for Congress
- This report provides an overview of corporate tax issues and discusses potential reforms in the context of these issues, with particular attention to some of the recent research concerning large behavioral responses and their implications for revenue and distribution.
- Small Business Provisions in the American Recovery and Reinvestment Act of 2009
- This report provides an overview of key provisions related to the Small Business Administration (SBA), based on appropriations in the American Recovery and Reinvestment Act of 2009 (ARRA, P.L. 111-5).
- SBA Veterans Assistance Programs: An Analysis of Contemporary Issues
- This report opens with an examination of the current economic circumstances of veteran-owned businesses drawn from the Bureau of the Census 2007 Survey of Business Owners, which was administered in 2008 and 2009, and released on May 17, 2011. It also provides a brief overview of veteran employment experiences, describes the employment assistance programs offered by several federal agencies to assist veterans in their transition from the military to the civilian labor force, and examines related Small Business Administration (SBA) initiatives such as business development programs, efforts to assist veterans' access to capital, and veteran contracting programs.
- The Financial Crisis: Impact on and Response by The European Union
- This report discusses the global financial crisis and resulting geopoligical situation in detail. It also discusses individual efforts by both the U.S. and European Union (EU) to combat the effects of the crisis by attempting to resolve the financial crisis while stimulating domestic demand to stem the economic downturn.
- SBA Veterans Assistance Programs: An Analysis of Contemporary Issues
- This report opens with an examination of the current economic circumstances of veteran-owned businesses drawn from the Bureau of the Census 2007 Survey of Business Owners, which was administered in 2008 and 2009, and released on May 17, 2011. It also provides a brief overview of veteran employment experiences, describes the employment assistance programs offered by several federal agencies to assist veterans in their transition from the military to the civilian labor force, and examines related Small Business Administration (SBA) initiatives such as business development programs, efforts to assist veterans' access to capital, and veteran contracting programs.
- GAO Bid Protests: Trends, Analysis, and Options for Congress
- This report is one of two providing Congress with background on the Government Accountability Office (GAO) bid-protest process. It analyzes (1) trends in bid protests filed with GAO, (2) the impact bid protests have in delaying contracts, (3) the most common grounds for GAO to sustain a protest, and (4) trends in bid protests filed against the Department of Defense (DOD).
- Federal Government Corporations: An Overview
- This report provides an overview of federal government corporations, a category currently consisting of some 17 corporate agencies performing functions assigned to them in law. A government corporation, as defined in this report, is a government agency that is established by Congress to provide a market-oriented public service and required to produce revenues that meet or approximate its expenditures.
- The Debt Limit: History and Recent Increases
- This report discusses congressional restrictions on federal debt. The statutory debt limit applies to almost all federal debt. The limit applies to federal debt held by the public (that is, debt held outside the federal government itself) and to federal debt held by the government's own accounts.
- Reporting Requirements in the Emergency Economic Stabilization Act of 2008
- This report describes the various reporting requirements in the Emergency Economic Stabilization Act of 2008 (EESA) and is organized according to the entities required to prepare and submit the reports. It also provides some concluding observations regarding those requirements.
- The Internet Tax Freedom Act: In Brief
- 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.
- Reporting Requirements in the Emergency Economic Stabilization Act of 2008
- This report describes the various reporting requirements in the Emergency Economic Stabilization Act of 2008 (EESA) and is organized according to the entities required to prepare and submit the reports. The report also provides some concluding observations regarding those requirements.
- Financial Market Intervention
- This report provides answers to some frequently asked questions concerning ongoing financial disruptions and the Troubled Asset Relief Program (TARP). It also summarizes legislation in the 111th Congress such as H.R. 384, the TARP Reform and Accountability Act of 2009 and H.R. 703, "Promoting Bank Liquidity and Lending Through Deposit Insurance, Hope for Homeowners, and other Enhancements."
- Selected Legal Mechanisms Whereby the Government Can Hold Contractors Accountable for Failure to Perform or Other Misconduct
- This report provides an overview of selected legal mechanisms that the federal government could rely upon in holding contractors accountable for deficiencies in their performance under the contract, or for other misconduct.
- Running Deficits: Positives and Pitfalls
- This report discusses how deficit finance can help governments manage their economies and how large and persistent deficits can lead to severe economic problems.
- Agriculture, Nutrition, and Rural Provisions in the American Recovery and Reinvestment Act (ARRA) of 2009
- This report analyzes the agriculture, nutrition, and rural provisions in the American Recovery and Reinvestment Act of 2009 (ARRA, P.L. 111-5). The ARRA boosts government spending on various infrastructure programs and government benefits programs, and offers individual and business tax benefits.
- Federal Loans to the Auto Industry Under the Energy Independence and Security Act
- This report examines various programs considered by Congress, including grants and loans, to help automakers with the increased cost of compliance with higher fuel economy standards.
- Small Business: Access to Capital and Job Creation
- This report discusses the role of small business in job creation and retention, then provides an assessment of the supply and demand for small business loans and recently enacted laws designed to enhance small business access to capital. It also examines recent actions concerning the SBA's budget and concludes with a brief overview of legislative options available to address small business access to capital issues during the 114th Congress.
- Multilateral Development Banks: Overview and Issues for Congress
- This report provides an overview of Multilateral Development Banks (MDBs) and highlights major issues for Congress. The first section discusses how the MDBs operate, and the second section discusses the role of Congress in the MDBs.
- Using Business Tax Cuts to Stimulate the Economy
- This report discusses issues associated with the use of business tax subsidies. First, is fiscal policy appropriate? Second, how successful are subsidies likely to be and what form might they take to be most effective? Finally, what other consequences might flow from the use of business tax subsidies, especially if they are to be permanent?
- Trade Promotion Authority (TPA): Issues, Options, and Prospects for Renewal
- This report presents background on the development of TPA, a summary of the major provisions under the recently expired authority, and a discussion of the issues that have arisen in the debate over TPA renewal. It also explores the policy options available to Congress and will be updated as the congressional debate unfolds.
- Inequality in the Distribution of Income: Trends and International Comparisons
- This report examines the distribution of income in the United States, including factors that may help explain it, how it has changed over time, and how it compares with those of other countries.
- Softwood Lumber Imports from Canada: Issues and Events
- This report provides a concise historical account of the dispute over softwood lumber imports from Canada, summarizes the subsidy and injury evidence, and discusses current issues and events.
- Trade Remedy Legislation: Applying Countervailing Action to Nonmarket Economy Countries
- This report provides an overview on applying countervailing action to non market economy countries.
- FCC Media Ownership Rules: Current Status and Issues for Congress
- This report analyzes each of the areas that has changed as a result of the Federal Communications Commission (FCC) actions and Court decisions. The various positions in the debate also are summarized.
- The American Steel Industry: A Changing Profile
- The U.S. steel industry has faced increasing difficulties since the late 1990s. About 40 U.S. steel producers have gone into bankruptcy. While different companies and parts of the industry have been affected to different degrees, the two types of domestic producers of raw steel, integrated mills and minimills, have both supported restrictions on imports, which they say have undermined the ability of the U.S. industry to produce steel economically. This report reviews industry developments and the economic situation of the steel industry, including legacy cost aspects of its problems.
- Alternative Minimum Taxpayers by State: 2005, 2006, and Projections for 2008
- This report
- Financing the U.S. Trade Deficit: Role of Foreign Governments
- This report provides an overview of the role of foreign governments on financing the U.S. trade deficit.
- “Disadvantaged” Small Businesses: Definitions and Designations for Purposes of Federal and Federally Funded Contracting Programs
- No Description Available.
- Federal Regulations: Efforts to Estimate Total Costs and Benefits of Rules
- This report provides information on how one widely cited study was developed to illustrate the complexities associated with this type of analysis. The report also provides information on how OMB's estimates of aggregate federal regulatory costs were developed and have varied over time, and on estimates that have been made of aggregate regulatory costs need to be interpreted and used carefully.
- Exempting Food and Agriculture Products from U.S. Economic Sanctions: Status and Implementation
- This report includes information background and analysis regarding exemption for and agriculture products from United States economic sanctions. This report also details debates, enacted provisions, sales, and developments regarding this subject.
- Alternative Fuel and Advanced Vehicle Technology Incentives: A Summary of Federal Programs
- This report is a Summary of Federal Programs of Alternative Fuel and Advanced Vehicle Technology Incentives.
- Energy Efficiency: Budget, Oil Conservation, and Electricity Conservation Issues
- This report includes information related to energy efficiency, including history, various bills and budgets, and conservation. Climate change and energy security related to energy efficiency are also discussed in this report.
- Accounting Problems at Fannie Mae
- This report summarizes the critiques the Office of Federal Housing Enterprise Supervision (OFHEO) made of accounting practices at Fannie Mae. The OFHEO's two main issues are under the domains of: amortization of discounts, premiums, fees involved in the purchase of home mortgages, and the other being accounting for financial derivatives contracts. The report emphasizes that these discrepancies created a false image of the company's earnings and in one case was the cause of the company's executives to receive bonuses.
- 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.
- Foreign Intercity Passenger Rail: Lessons for Amtrak?
- This report reviews the causes and goals of railway restructuring in other countries and describes the advantages and disadvantages of alternative models of rail regulatory regimes.
- Gasoline Prices: Causes of Increases and Congressional Response
- This report discusses the causes of increases in Gasoline Prices and also includes the Congressional response.
- Renewable Energy: Tax Credit, Budget, and Electricity Production Issues
- This report details information such as history and analyses of renewable energy tax credit, budget, and electricity production issues.
- Gasoline Prices: Legislation in the 110th Congress
- This report provides information related to the high prices of Gasoline and discusses Legislation in the 110th Congress.
- Developments in Oil Shale
- No Description Available.
- Bond Insurers: Issues for the 110th Congress
- This report begins with a description of the bond insurance industry and its business model, including the relatively recent move into providing insurance for asset-backed securities.An Analysis of the current market difficulties follows along with the various possibilities of spillover effects.Finally, a number of broader policy questions are briefly discussed.
- Alternative Minimum Taxpayers By State: 2003, 2004, and Projections for 2007
- This report