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 Collection: Congressional Research Service Reports
Comparison of Tax Incentives of Domestic Manufacturing:  108th Congress

Comparison of Tax Incentives of Domestic Manufacturing: 108th Congress

Date: January 25, 2005
Creator: Gravelle, Jane G
Description: The enacted provision of this legislation (H.R. 4520), following the passage of the Senate’s version (then S. 1637) and the House bill (H.R. 4520) followed the Senate version, which allowed a deduction and would cover unincorporated firms as well as corporations. However, the proposal contained the broader definition of manufacturing in the House bill which included oil and gas extraction, utilities, construction, and electricity. This report discusses the provisions in these two versions of the subsidy as well as some of the issues surrounding alternative methods of providing a manufacturing subsidy.
Contributing Partner: UNT Libraries Government Documents Department
Comparison of Tax Incentives of Domestic Manufacturing in Current Legislative Proposals

Comparison of Tax Incentives of Domestic Manufacturing in Current Legislative Proposals

Date: November 19, 2003
Creator: Gravelle, Jane G
Description: This report presents two approaches that have quite different implications for tax administration and Compliance. First, additional domestic investment would have both a direct tax benefit effect, and an indirect effect through increasing the ratio of domestic to world production. Secondly, if one considers the other provisions of H.R. 2896 and S. 1637, these provisions provide benefits (in some cases quite large benefits) to investment overseas that could more than offset any domestic incentive.
Contributing Partner: UNT Libraries Government Documents Department
Compensating Farmers for the Tobacco Settlement

Compensating Farmers for the Tobacco Settlement

Date: July 6, 1998
Creator: Womach, Jasper
Description: The legislative proposals designed to reduce smoking, primarily by teenagers, are likely to have negative economic consequences for tobacco growers and tobacco-dependent communities. This report discusses the possibility of some kind of compensation to farmers as part of the settlement package legislation.
Contributing Partner: UNT Libraries Government Documents Department
Competition in Federal Contracting: An Overview of the Legal Requirements

Competition in Federal Contracting: An Overview of the Legal Requirements

Date: June 30, 2011
Creator: Manuel, Kate M.
Description: This report describes the competition requirements currently governing the procurement activities of federal agencies. It addresses several issues, including what contracts are subject to competition requirements, what constitutes full and open competition for government contracts, and the circumstances permitting agencies to award contracts on the basis of other than full and open competition. It also briefly describes the benefits and drawbacks of competition, situates recent reform efforts within their historical context, and discusses how the policy debates surrounding competition in federal contracting can shape legislative responses.
Contributing Partner: UNT Libraries Government Documents Department
Competition in Federal Contracting: An Overview of the Legal Requirements

Competition in Federal Contracting: An Overview of the Legal Requirements

Date: January 10, 2011
Creator: Manuel, Kate M.
Description: This report describes the competition requirements currently governing the procurement activities of federal agencies. It addresses several issues, including what contracts are subject to competition requirements, what constitutes full and open competition for government contracts, and the circumstances permitting agencies to award contracts on the basis of other than full and open competition. It also briefly describes the benefits and drawbacks of competition, situates recent reform efforts within their historical context, and discusses how the policy debates surrounding competition in federal contracting can shape legislative responses.
Contributing Partner: UNT Libraries Government Documents Department
Competitive Sourcing Legislation

Competitive Sourcing Legislation

Date: March 29, 2005
Creator: Halchin, L. Elaine
Description: Competitive sourcing is a government-wide initiative that subjects commercial activities performed by federal government employees to public-private competition. As a federal government policy, competitive sourcing debuted in 1966 with the publication of Office of Management and Budget (OMB) Circular A-76. Under the circular, commercial activities performed by federal employees are subjected to public-private competition.
Contributing Partner: UNT Libraries Government Documents Department
Competitiveness: Economic Issue or Illusion?

Competitiveness: Economic Issue or Illusion?

Date: May 5, 1994
Creator: Elwell, Craig K
Description: None
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Congressional or Federal Charters: Overview and Current Issues

Congressional or Federal Charters: Overview and Current Issues

Date: August 25, 2005
Creator: Kosar, Kevin R
Description: A congressional or federal charter is a federal statute that establishes a corporation. Congress has issued charters since 1791, although most charters were issued after the start of the 20th century. This report discusses the issues that recently, Congress has faced two issues involving its use of charters — confusion over who is responsible for the activities of chartered corporations and the challenges of managing them.
Contributing Partner: UNT Libraries Government Documents Department
Congressionally Chartered Nonprofit Organizations ("Title 36 Corporations"): What They Are and How Congress Treats Them

Congressionally Chartered Nonprofit Organizations ("Title 36 Corporations"): What They Are and How Congress Treats Them

Date: April 8, 2004
Creator: Moe, Ronald C
Description: This report discusses a category of congressionally chartered nonprofit organizations that have as their purpose the promotion of patriotic, charitable, educational, and other eleemosynary activities . Title 36 of the United States Code, where such corporate organizations are listed with their charters, was re-codified by law in 1998 (EL 105-225).
Contributing Partner: UNT Libraries Government Documents Department
Congress’s Power Under the Commerce Clause: The Impact of Recent Court Decisions

Congress’s Power Under the Commerce Clause: The Impact of Recent Court Decisions

Date: June 23, 2004
Creator: Tatelman, Todd B
Description: This report will first review the current Supreme Court case law with respect to the Commerce Clause. Second, it will examine the analysis used and the results of the three lower court opinions. Finally, two areas of tension that appear to exist within the Court’s jurisprudence, and the potential implications that resolution of these conflicts may have on congressional power under the Commerce Clause will be examined.
Contributing Partner: UNT Libraries Government Documents Department