You limited your search to:

 Collection: Congressional Research Service Reports
Agricultural Disaster Assistance

Agricultural Disaster Assistance

Date: August 29, 2005
Creator: Chite, Ralph M.
Description: The U.S. Department of Agriculture (USDA) offers several permanently authorized programs to help farmers recover financially from a natural disaster, including federal crop insurance, the non-insured assistance program and emergency disaster loans. In recent years, Congress frequently has made supplemental financial assistance available to farmers and ranchers on an ad-hoc basis, most notably in the form of direct crop disaster payments and emergency livestock assistance. Congress provided an estimated $3.1 billion of such assistance in the Consolidated Appropriations Act of 2003 (P.L. 108-7) for 2001 and 2002 crop and livestock losses. Some farm groups would like to see similar assistance provided for 2003 losses, particularly in regions of the Midwest and West that have experienced prolonged drought conditions. To date, no ad-hoc assistance has been made available for 2003 losses.
Contributing Partner: UNT Libraries Government Documents Department
Airport Improvement Program (AIP): Reauthorization Issues for Congress

Airport Improvement Program (AIP): Reauthorization Issues for Congress

Date: May 29, 2009
Creator: Kirk, Robert S.
Description: This report discusses the Airport Improvement Program and its complement, the passenger facility charge (PFC), within the broader context of airport capital development finance. It contains a brief history of federal support for airport construction and improvement, the report describes AIP funding, its source of revenues, funding distribution, and the types of projects the program funds.
Contributing Partner: UNT Libraries Government Documents Department
Airport Improvement Program (AIP): Reauthorization Issues for Congress

Airport Improvement Program (AIP): Reauthorization Issues for Congress

Date: January 27, 2010
Creator: Kirk, Robert S.
Description: This report discusses the Airport Improvement Program and its complement, the passenger facility charge (PFC), within the broader context of airport capital development finance. After a brief history of federal support for airport construction and improvement, the report describes AIP funding, its source of revenues, funding distribution, and the types of projects the program funds.
Contributing Partner: UNT Libraries Government Documents Department
The American Opportunity Tax Credit: Overview, Analysis, and Policy Options

The American Opportunity Tax Credit: Overview, Analysis, and Policy Options

Date: July 10, 2014
Creator: Crandall-Hollick, Margot L.
Description: This report provides both an in-depth description of the American Opportunity Tax Credit, an analysis of its economic impact, and an overview of various policy options.
Contributing Partner: UNT Libraries Government Documents Department
The American Opportunity Tax Credit: Overview, Analysis, and Policy Options

The American Opportunity Tax Credit: Overview, Analysis, and Policy Options

Date: July 10, 2014
Creator: Crandall-Hollick, Margot L.
Description: This report provides both an in-depth description of this tax credit and an analysis of its economic impact. This report is organized to first provide an overview of the American Opportunity Tax Credit (AOTC), followed by a legislative history that highlights the evolution of education tax credits from proposals in the 1960s through the recent extension of the AOTC at the end of 2012. This report then analyzes the credit by looking at who claims the credit, the effect education tax credits have on increasing college attendance, and administrative issues with the AOTC. Finally, this report concludes with a brief overview of various policy options, including tax law changes proposed in Chairman Camp's tax reform bill3 and in the President's FY2015 budget request.
Contributing Partner: UNT Libraries Government Documents Department
The American Opportunity Tax Credit: Overview, Analysis, and Policy Options

The American Opportunity Tax Credit: Overview, Analysis, and Policy Options

Date: June 11, 2012
Creator: Crandall-Hollick, Margot L.
Description: This report gives an overview of the American Opportunity Tax Credit (AOTC)—enacted on a temporary basis by the American Recovery and Reinvestment Act and extended through the end of 2012 by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010— which is a partially-refundable tax credit that provides financial assistance to taxpayers who are attending college, or whose children are attending college. There are a variety of policy options mentioned in the report regarding the AOTC, including extending the credit, extending a modified AOTC, or repealing the Hope and Lifetime Credits and extending a modified AOTC that includes provisions included in these credits.
Contributing Partner: UNT Libraries Government Documents Department
An Analysis of the Geographic Distribution of the Mortgage Interest Deduction

An Analysis of the Geographic Distribution of the Mortgage Interest Deduction

Date: January 30, 2014
Creator: Keightley, Mark P.
Description: This report analyzes variation in the mortgage interest deduction tax expenditure across states. Tax expenditures, such as the mortgage interest deduction, can generally be viewed as government spending administered via the tax code, or as tax incentives that are intended to achieve particular policy objectives. Regardless of the interpretation, tax expenditures provide a benefit to qualifying taxpayers by lowering their federal tax liabilities.
Contributing Partner: UNT Libraries Government Documents Department
An Analysis of the Regulatory Burden on Small Banks

An Analysis of the Regulatory Burden on Small Banks

Date: April 22, 2015
Creator: Hoskins, Sean M. & Labonte, Marc
Description: This report explains the concept of regulatory burden and the different ways it can be manifested. It analyzes whether small banks are relatively more burdened by regulation than big banks. To help answer that question, the report looks at the relative treatment of small and large banks in recent major regulatory proposals.
Contributing Partner: UNT Libraries Government Documents Department
Annuities and the Securities and Exchange Commission Proposed Rule 151A

Annuities and the Securities and Exchange Commission Proposed Rule 151A

Date: October 22, 2008
Creator: Webel, Baird
Description: The Securities and Exchange Commission (SEC) recently released a proposed rule that would effectively reclassify equity indexed annuities as a security product in addition to being an insurance product. This report presents the different types of annuities, explains the taxation of annuities, and disentangles the federal and state roles in the regulation of annuities. It outlines the proposed SEC rule and its current status.
Contributing Partner: UNT Libraries Government Documents Department
Are High Interest Rates a Threat to Sustained Economic Recovery?

Are High Interest Rates a Threat to Sustained Economic Recovery?

Date: June 15, 1998
Creator: Elwell, Craig K
Description: A major question that arises in Congress during its considerations of what policies promote and what inhibit the restoration of a healthy economy is the influence that interest rates exert. In particular, are high interest rates a threat to sustained economic recovery?
Contributing Partner: UNT Libraries Government Documents Department