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 Decade: 2010-2019
 Collection: Congressional Research Service Reports
Taxation of Hedge Fund and Private Equity Managers

Taxation of Hedge Fund and Private Equity Managers

Date: June 20, 2013
Creator: Marples, Donald J.
Description: This report discusses the major issues surrounding the tax treatment of hedge fund and private equity managers.
Contributing Partner: UNT Libraries Government Documents Department
Small Business Administration Microloan Program

Small Business Administration Microloan Program

Date: May 28, 2015
Creator: Dilger, Robert Jay
Description: The Small Business Administration’s (SBA’s) Microloan program provides direct loans to qualified nonprofit intermediary lenders who, in turn, provide “microloans” of up to $50,000 to small businesses and nonprofit child care centers. It also provides marketing, management, and technical assistance to microloan borrowers and potential borrowers. This report opens with a discussion of the rationale provided for having a Microloan program, describes the program’s eligibility standards and operating requirements for lenders and borrowers, and examines the arguments presented by the program’s critics and advocates. It then discusses P.L. 111-240, the Small Business Jobs Act of 2010, which increased the Microloan program’s loan limit for borrowers from $35,000 to $50,000, and the aggregate loan limit for intermediaries after their first year of participation in the program from $3.5 million to $5 million.
Contributing Partner: UNT Libraries Government Documents Department
Small Business: Access to Capital and Job Creation

Small Business: Access to Capital and Job Creation

Date: September 1, 2010
Creator: Dilger, Robert J. & Gonzales, Oscar R.
Description: The Small Business Administration’s (SBA) authorization is due to expire on September 30, 2010. The SBA administers several programs to support small businesses, including loan guarantees to help small businesses gain access to capital. This report addresses a core issue facing Congress during the SBA’s reauthorization process: what, if any, additional action should the federal government take to enhance small business access to capital?
Contributing Partner: UNT Libraries Government Documents Department
Campaign Finance: Potential Legislative and Policy Issues for the 111th Congress

Campaign Finance: Potential Legislative and Policy Issues for the 111th Congress

Date: November 3, 2010
Creator: Garrett, R. S.
Description: This report provides an overview of selected campaign finance policy issues that have received recent legislative attention, or have otherwise been prominent, and which could receive attention during the 111th Congress.
Contributing Partner: UNT Libraries Government Documents Department
Selected Legislative Proposals to Reform the Housing Finance System

Selected Legislative Proposals to Reform the Housing Finance System

Date: June 11, 2014
Creator: Hoskins, Sean M.; Weiss, N. E. & Jones, Katie
Description: The 113th Congress has seen several developments in the effort to reform the housing finance system. In the House, the Protecting American Taxpayers and Homeowners Act of 2013 (PATH Act; H.R. 2767) was ordered to be reported out of the House Financial Services Committee on July 24, 2013. This report will briefly explain the different approaches to housing finance reform offered by these legislative proposals, focusing on efforts to replace Fannie Mae and Freddie Mac and reform FHA. The report does not describe every provision of the proposals but discusses major concepts and themes.
Contributing Partner: UNT Libraries Government Documents Department
Social Security: Raising or Eliminating the Taxable Earnings Base

Social Security: Raising or Eliminating the Taxable Earnings Base

Date: September 24, 2010
Creator: Mulvey, Janemarie
Description: This report discusses the Social Security taxes that are levied on covered earnings up to a maximum level set each year. In 2010, this maximum—or what is referred to as the taxable earnings base—is $106,800.
Contributing Partner: UNT Libraries Government Documents Department
China-U.S. Trade Issues

China-U.S. Trade Issues

Date: December 16, 2013
Creator: Morrison, Wayne M.
Description: This report discusses the U.S.-China economic relationship and China's rapid expansion as a global economic market, both with respect to the current global economic crisis. It also examines major U.S.-China trade issues and related legislation.
Contributing Partner: UNT Libraries Government Documents Department
How Treasury Issues Debt

How Treasury Issues Debt

Date: October 1, 2015
Creator: Driessen, Grant A.
Description: This report examines Treasury's debt management practices, focusing on the auction process, how prices and interest rates of securities are determined, and the role of market participants in the process. It also addresses the role of debt plays in influencing present and future budget outcomes.
Contributing Partner: UNT Libraries Government Documents Department
Puerto Rico's Current Fiscal Challenges

Puerto Rico's Current Fiscal Challenges

Date: September 25, 2015
Creator: Austin, D. A.
Description: This report discusses multiple challenges the government of Puerto Rico faces in the fall of 2015. Concerns regarding the sustainability of Puerto Rico's public finances have intensified over the past year, despite several measures taken by the island's government to reduce spending, increase revenues, and restructure its obligations. The Puerto Rican government outlined a medium-term strategy to address those challenges in a fiscal plan put forth in mid-September 2015.
Contributing Partner: UNT Libraries Government Documents Department
Current Debates over Exchange Rates: Overview and Issues for Congress

Current Debates over Exchange Rates: Overview and Issues for Congress

Date: September 17, 2015
Creator: Nelson, Rebecca M.
Description: This report provides information on current debates over exchange rates in the global economy. It offers an overview of how exchange rates work; analyzes specific disagreements and debates; and examines existing frameworks for potentially addressing currency disputes. It also lays out some policy options available to Congress, should Members want to take action on exchange rate issues.
Contributing Partner: UNT Libraries Government Documents Department
Multilateral Development Banks: U.S. Contributions FY2000-FY2015

Multilateral Development Banks: U.S. Contributions FY2000-FY2015

Date: November 3, 2015
Creator: Nelson, Rebecca M.
Description: This report shows in tabular form how much the Administration requested and how much Congress appropriated for U.S. payments to the multilateral development banks (MDBs) since 2000. It also provides a brief description of the MDBs and the ways they fund their operations.
Contributing Partner: UNT Libraries Government Documents Department
The Federal Election Commission: Overview and Selected Issues for Congress

The Federal Election Commission: Overview and Selected Issues for Congress

Date: December 22, 2015
Creator: Garrett, R. S.
Description: The report provides background information about key areas of controversy and context that might be relevant for Congress as the House and Senate approach their oversight duties, appropriate funds, consider nominations, and explore options for restructuring the FEC or maintaining the status quo.
Contributing Partner: UNT Libraries Government Documents Department
The Federal Election Commission: Enforcement Process and Selected Issues for Congress

The Federal Election Commission: Enforcement Process and Selected Issues for Congress

Date: December 22, 2015
Creator: Garrett, R. S.
Description: This report provides Congress with a resource for understanding the Federal Election Commission's (FEC) enforcement process and context for why enforcement is consequential.
Contributing Partner: UNT Libraries Government Documents Department
Small Business: Access to Capital and Job Creation

Small Business: Access to Capital and Job Creation

Date: November 25, 2015
Creator: Dilger, Robert J.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Legislation Eliminating the Federal Reserve's Surplus

Legislation Eliminating the Federal Reserve's Surplus

Date: November 20, 2015
Creator: Labonte, Marc
Description: The Fed retains some of its profits in a surplus account, which currently has a balance of $29.3 billion. This report discusses H.Amdt. 824 to the highway bill (H.R. 22) and H.R. 3189, which would permanently eliminate the surplus.
Contributing Partner: UNT Libraries Government Documents Department
Federal Reserve: Oversight and Disclosure Issues

Federal Reserve: Oversight and Disclosure Issues

Date: December 1, 2015
Creator: Labonte, Marc
Description: This report provides an overview of existing Fed oversight and disclosure practices. It also considers the potential impact of greater oversight and disclosure on the Fed's independence and its ability to achieve its macroeconomic and financial stability goals.
Contributing Partner: UNT Libraries Government Documents Department
Financial Services and General Government (FSGG): FY2015 Appropriations

Financial Services and General Government (FSGG): FY2015 Appropriations

Date: August 28, 2015
Creator: Webel, Baird
Description: This report discusses the Financial Services and General Government (FSGG) appropriations bill, which includes funding for the Department of the Treasury, the Executive Office of the President (EOP), the judiciary, the District of Columbia, and more than two dozen independent agencies.
Contributing Partner: UNT Libraries Government Documents Department
Multilateral Development Banks: Overview and Issues for Congress

Multilateral Development Banks: Overview and Issues for Congress

Date: December 2, 2015
Creator: Nelson, Rebecca M.
Description: 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.
Contributing Partner: UNT Libraries Government Documents Department
Federal Reserve: Oversight and Disclosure Issues

Federal Reserve: Oversight and Disclosure Issues

Date: January 4, 2016
Creator: Labonte, Marc
Description: This report provides an overview of existing Fed oversight and disclosure practices. It also considers the potential impact of greater oversight and disclosure on the Fed's independence and its ability to achieve its macroeconomic and financial stability goals.
Contributing Partner: UNT Libraries Government Documents Department
The EMV Chip Card Transition: Background, Status, and Issues for Congress

The EMV Chip Card Transition: Background, Status, and Issues for Congress

Date: November 27, 2015
Creator: Moloney Figliola, Patricia
Description: This report describes the financial harm caused by data breaches and explains how those breaches are carried out, and discusses resolved and remaining impediments to completing the EMV transition in the United States and identifies areas of potential congressional interest.
Contributing Partner: UNT Libraries Government Documents Department
Federal Reserve: Emergency Lending

Federal Reserve: Emergency Lending

Date: November 25, 2015
Creator: Labonte, Marc
Description: This report provides a review of the history of Section 13(3) of the Federal Reserve Act (12 U.S.C. 344), including its use in 2008. It discusses the Fed's authority under Section 13(3) before and after the Dodd-Frank Act. It then discusses policy issues and legislation to amend Section 13(3).
Contributing Partner: UNT Libraries Government Documents Department
"Regulatory Relief" for Banking: Selected Legislation in the 114th Congress

"Regulatory Relief" for Banking: Selected Legislation in the 114th Congress

Date: October 15, 2015
Creator: Hoskins, Sean M.; Gnanarajah, Raj; Labonte, Marc; Murphy, Edward V. & Shorter, Gary
Description: This report discusses regulatory relief legislation for banks in the 114th Congress that, at the time this report was published, has seen floor action or has been ordered to be reported by a committee. Many, but not all, of the bills would make changes to the Dodd-Frank Act (P.L. 111-203), wide ranging financial reform enacted in response to the financial crisis.
Contributing Partner: UNT Libraries Government Documents Department
China's Recent Stock Market Volatility: What Are the Implications?

China's Recent Stock Market Volatility: What Are the Implications?

Date: October 21, 2015
Creator: Morrison, Wayne M. & Nelson, Gabriel M.
Description: China's two main stock markets, the Shanghai Stock Exchange (SSE) and the Shenzhen Stock Exchange (SZSE), experienced rapid price increases from about mid-2014 to mid-2015. However, from June 12 to July 7, 2015, the Shanghai and Shenzhen Composite Indices fell by 32% and 40%, respectively. This report briefly examines this volatility and the Chinese government's response.
Contributing Partner: UNT Libraries Government Documents Department
Designation of Global 'Too Big To Fail' Firms

Designation of Global 'Too Big To Fail' Firms

Date: October 29, 2015
Creator: Miller, Rena S. & Jackson, James K.
Description: This report provides background on the the Financial Stability Board's (FSB) designation process for systemically significant financial institutions, but takes no position on any potential benefits or shortcomings of that process.
Contributing Partner: UNT Libraries Government Documents Department