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 Collection: Congressional Research Service Reports
Small Business Size Standards: A Historical Analysis of Contemporary Issues

Small Business Size Standards: A Historical Analysis of Contemporary Issues

Date: October 4, 2012
Creator: Dilger, Robert Jay
Description: This report provides a historical examination of the Small Business Administration's (SBA) size standards, assesses competing views concerning how to define a small business, and discusses how various proposals to change the SBA's size standards -- including those adopted under the Small Business Jobs Act of 2010 -- might affect program eligibility. It also discusses H.R. 585, the Small Business Size Standard Flexibility Act of 2011, which would authorize the SBA's Office of Chief Counsel for Advocacy to approve or disapprove a size standard proposed by a federal agency if it deviates from the SBA's size standards.
Contributing Partner: UNT Libraries Government Documents Department
Small Business Tax Benefits: Overview and Economic Analysis

Small Business Tax Benefits: Overview and Economic Analysis

Date: March 3, 2004
Creator: Guenther, Gary
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Small Business Tax Preferences: Legislative Proposals in the 108th Congress

Small Business Tax Preferences: Legislative Proposals in the 108th Congress

Date: March 12, 2004
Creator: Guenther, Gary
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Softwood Lumber Imports: The 1996 U.S.-Canada Agreement

Softwood Lumber Imports: The 1996 U.S.-Canada Agreement

Date: June 13, 1996
Creator: Gorte, Ross W
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Solar Energy: The Federal Program and Congressional Interest

Solar Energy: The Federal Program and Congressional Interest

Date: February 16, 1984
Creator: Moore, J. Glen
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Space Issues

Space Issues

Date: August 20, 1987
Creator: Congressional Reference Division
Description: None
Contributing Partner: UNT Libraries Government Documents Department
Space Policy and Funding: Military Uses of Space

Space Policy and Funding: Military Uses of Space

Date: May 4, 1984
Creator: Smith, Marcia S
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State and Local Sales and Use Taxes and Internet Commerce

State and Local Sales and Use Taxes and Internet Commerce

Date: March 9, 2006
Creator: Maguire, Steven
Description: In theory, state sales and use taxes are based on the destination principle, which prescribes that taxes should be paid where the consumption takes place. States are concerned because they anticipate gradually losing more tax revenue as the growth of Internet commerce allows more residents to buy products from vendors located out-of-state and evade use taxes. The size of the revenue loss from Internet commerce and subsequent tax evasion is uncertain. Congress is involved in this issue because commerce conducted by parties in different states over the Internet falls under the Commerce Clause of the Constitution. The degree of congressional involvement is an open question.
Contributing Partner: UNT Libraries Government Documents Department
State and Local Sales and Use Taxes and Internet Commerce

State and Local Sales and Use Taxes and Internet Commerce

Date: March 9, 2006
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department
State and Local Sales and Use Taxes and Internet Commerce

State and Local Sales and Use Taxes and Internet Commerce

Date: March 9, 2006
Creator: Maguire, Steven
Description: None
Contributing Partner: UNT Libraries Government Documents Department