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 Collection: Congressional Research Service Reports
Tax Havens: International Tax Avoidance and Evasion
The federal government loses both individual and corporate income tax revenue from the shifting of profits and income into low-tax countries, often referred to as tax havens. The revenue losses from this tax avoidance and evasion are difficult to estimate, but some have suggested that the annual cost of offshore tax abuses may be around $100 billion per year. Recent actions by the Organization for Economic Cooperation and Development (OECD) and the G-20 industrialized nations have targeted tax haven countries, focusing primarily on evasion issues. There are also a number of legislative proposals that address these issues including the Stop Tax Haven Abuse Act (S. 506, H.R. 1265); draft proposals by the Senate Finance Committee; two other related bills, S. 386 and S. 569; and a proposal by President Obama. This report discusses this issue in detail. digital.library.unt.edu/ark:/67531/metadc26159/
Tax Credit Bonds: Overview and Analysis
Tax Credit Bonds (TCBs) are a type of bond that offers the holder a federal tax credit instead of interest. This report explains the tax credit mechanism and describes the market for the bonds. It also discusses related pieces of legislation and what the most common uses of the proceeds from TCBs are. digital.library.unt.edu/ark:/67531/metadc26145/
Tax-Exempt Organizations: Political Activity Restrictions and Disclosure Requirements
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U.S. Policy Regarding the International Criminal Court
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The U.S. Postal Service's Financial Condition: A Primer
Report that discusses the USPS financial challenges, agency's revenues, and recent financial difficulties. digital.library.unt.edu/ark:/67531/metadc227892/
The U.S. Postal Service's Financial Condition: Overview and Issues for Congress
This report provides an overview of the U.S. Postal Service's (USPS's) financial condition, legislation enacted to alleviate the USPS's financial challenges, and possible issues for the 112th Congress. It also includes a side-by-side comparison of two of the postal reform bills, H.R. 2309 and S. 1789. digital.library.unt.edu/ark:/67531/metadc83934/
The U.S. Postal Service's Use of Contractors to Deliver Mail: Background and Recent Developments
Currently, the U.S. Postal Service (USPS) is collectively bargaining with the National Association of Letter Carriers (NALC) and National Rural Letter Carriers Association (NRLCA). One issue that may or may not be settled is the Postal Service's use of non-USPS employees (i.e., contractors) to deliver mail. If the parties cannot come to a satisfactory arrangement, Congress may be approached to consider the matter. digital.library.unt.edu/ark:/67531/metadc87234/
U.S. Policy Regarding the International Criminal Court
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World Trade Organization (WTO) Decisions and Their Effect in U.S. Law
This report looks at specific laws that have been affected by interactions between the Uruguay Round Agreements Act, the WTO, and domestic law. digital.library.unt.edu/ark:/67531/metadc103239/
Western Water Resource Issues
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Western Water Resource Issues
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Western Water Resource Issues
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Western Water Resource Issues
For more than a century, the federal government has constructed water resource projects for a variety of purposes, including flood control, navigation, power generation, and irrigation. Growing population and changing values have increased demands on water supplies and river systems, resulting in water use and management conflicts throughout the country, particularly in the West, where the population is expected to increase 30% in the next 20-25 years. Debate over western water resources revolves around the issue of how best to plan for and manage the use of this renewable, yet sometimes scarce and increasingly sought after, resource. The 109th Congress is considering a number of bills on western water issues, including title transfer, water recycling, and rural water supply legislation, as well as Indian water rights settlement legislation. digital.library.unt.edu/ark:/67531/metacrs10517/
Western Water Resource Issues
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Western Water Resource Issues
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Wheat, Feed Grains, Cotton, Rice, and Oilseeds Provisions of the Enacted 1996 Farm Bill
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The Worker Adjustment and Retraining Notification Act (WARN)
Congress has passed legislation to facilitate the reemployment of workers who through no fault of their own are let go by their employers. Among these laws is the Worker Adjustment and Retraining Notification (WARN) Act, P.L. 100-379, enacted in 1988. This report discusses the WARN Act in brief, especially as related to Congress's renewed interest in the Act due to the current financial crises and recession. digital.library.unt.edu/ark:/67531/metadc26202/
Worker Adjustment and Retraining Notification (WARN) Act
Report that discusses the Worker Adjustment and Retraining Notification (WARN) Act in brief, especially as related to Congress's renewed interest in the Act due to the current financial crises and recession. digital.library.unt.edu/ark:/67531/metadc227791/
The Workforce Investment Act and the One-Stop Delivery System
Report that provides details of WIA Title I state formula program structure, services, allocation formulas, and performance accountability. In addition, it provides a program overview for national grant programs. digital.library.unt.edu/ark:/67531/metadc227664/
War Powers Litigation Initiated by Members of Congress Since the Enactment of the War Powers Resolution
This report summarizes the eight cases initiated by Members of Congress in which final rulings were reached, which concerned U.S. military activities in El Salvador, Nicaragua, and Grenada; military action taken during the Persian Gulf conflict between Iraq and Iran; U.S. activities in response to Iraq's invasion of Kuwait (prior to the congressional authorization); U.S. participation in NATO's action in Kosovo and Yugoslavia; and U.S. military action in Libya. digital.library.unt.edu/ark:/67531/metadc87248/
The Voting Rights Act of 1965, As Amended: Its History and Current Issues
Several bills have been introduced in the 110th Congress concerning the Voting Rights Act of 1965 (VRA) that would rename the short title of the act, and address its bilingual provisions and issues of deceptive practices and voter intimidation during elections. This report discusses this issue at length and also addresses allegations of voting irregularities and of violations of the VRA during the presidential election of 2000. digital.library.unt.edu/ark:/67531/metadc26107/
Water Infrastructure Funding in the American Recovery and Reinvestment Act of 2009
This report identifies funding for water infrastructure programs and projects contained in the legislation, including amounts in the House- and Senate-passed versions that preceded the conference agreement. Among the purposes identified in the legislation are preservation and creation of jobs and promotion of U.S. economic recovery, and investment in transportation, environmental protection, and other infrastructure that will provide long-term economic benefits. digital.library.unt.edu/ark:/67531/metadc87133/
Water Quality Issues in the 110th Congress: Oversight and Implementation
This report discusses issues surrounding the Clean Water Act (CWA) of 1972 and programs set up to meet the water quality standards that it outlined. The report focuses specifically on the legislative issues for the 110th Congress in relation to the CWA including the authorization of water infrastructure funding, regulatory protection of wetlands, and other CWA issues that may require separate oversight or legislation. It also includes a brief comparison of the expected appropriations for FY2008 and FY2009. digital.library.unt.edu/ark:/67531/metadc94085/
The United Nations Human Rights Council: Issues for Congress
On March 15, 2006, the U.N. General Assembly passed a resolution replacing the Commission on Human Rights with a new Human Rights Council (the Council). The Council was designed to be an improvement over the Commission, which was widely criticized for the composition of its membership when perceived human rights abusers were elected as members. This report discusses the history of the Council, the previous participation of the Bush Administration, the current participation of the Obama Administration, and ongoing international and Congressional concerns of the credibility and effectiveness of the Council. digital.library.unt.edu/ark:/67531/metadc26246/
Unauthorized Aliens Residing in the United States: Estimates Since 1986
This report discusses a rise in the unauthorized resident ("illegal") alien population from 1986 to 2010. It looks at reasons that illegal aliens stay resort to breaking the law and how illegal aliens affect the workforce in certain industries. digital.library.unt.edu/ark:/67531/metadc94099/
Wildfire Protection in the 108th Congress
The 2000 and 2002 fire seasons were, by most standards, among the worst in the past 50 years. Many argue that the threat of severe wildfires has grown in recent years because of unnaturally high fuel loads (e.g., dense undergrowth and dead trees), raising concerns about damage to property and homes in the wildland-urban interface (WUI) — forests near or surrounding homes. Debates about fire control and protection, including funding and fuel treatments (e.g., thinning and prescribed burning), have focused on national forests and other federal lands, but nonfederal lands are also at risk. digital.library.unt.edu/ark:/67531/metacrs10033/
U.N. Convention on the Law of the Sea: Living Resources Provisions
This report describes provisions of the LOS Convention relating to living marine resources and discusses how these provisions comport with current U.S. marine policy. As presently understood and interpreted, these provisions generally appear to reflect current U.S. policy with respect to living marine resource management, conservation, and exploitation. digital.library.unt.edu/ark:/67531/metadc87275/
U.N. Convention on the Law of the Sea: Living Resources Provisions
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Revenue Legislation in the Congressional Budget Process
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Numerical Limits on Employment-Based Immigration: Analysis of the Per-Country Ceilings
The report opens with brief explanations of the employment-based preference categories and the per-country ceilings governing annual admissions of LPRs. The focus is on the major employment-based preference categories. The report continues with a statistical analysis of the pending caseload of approved employment-based LPR petitions. digital.library.unt.edu/ark:/67531/metadc83988/
Nursing Homes and the Congress: A Brief History of Developments and Issues
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The Religious Freedom Amendment: H.J. Res. 78, As Reported by the House Judiciary Committee
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Sanctions Against South Africa: Activities of the 99th Congress
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SCHIP Financing Issues for the 108th Congress
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SCHIP Financing Issues for the 108th Congress
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Outer Continental Shelf Moratoria on Oil and Gas Development
This report discusses moratoria measures for the outer continental shelf (OCS) which establish bans or restrictions on oil and gas exploration and development in federal ocean areas. It includes a background of offshore oil and gas development, the sources of U.S. moratorium policy, the background of ocean governance, U.S. moratoria in international areas, and related issues for congress. digital.library.unt.edu/ark:/67531/metadc98955/
Outer Continental Shelf Moratoria on Oil and Gas Development
Moratoria measures for the outer continental shelf (OCS) establish bans or restrictions on oil and gas exploration and development in federal ocean areas. With some exceptions for marine sanctuaries and monuments, no portion of the federal OCS has a permanent moratorium on oil and gas leasing and development. While some areas are under temporary development bans, such as suspensions or moratoria directed by either legislative or executive powers, most of the OCS is free of such restrictions and is considered permissible for offshore leasing activity. digital.library.unt.edu/ark:/67531/metadc40092/
Protecting Classified Information and the Rights of Criminal Defendants: The Classified Information Procedures Act
A criminal prosecution involving classified information may cause tension between the government's interest in protecting classified information and the criminal defendant's right to a constitutionally valid trial. In some cases, a defendant may threaten to disclose classified information in an effort to gain leverage. Concerns about this practice, referred to as "graymail," led the 96th Congress to enact the Classified Information Procedures Act to provide uniform procedures for prosecutions involving classified information. digital.library.unt.edu/ark:/67531/metadc83957/
Protecting Classified Information and the Rights of Criminal Defendants: The Classified Information Procedures Act
This report gives an overview of the Classified Information Procedures Act, enacted by the 96th Congress, which provides uniform procedures for prosecutions involving classified information. It provides a background of the act and discusses its various sections. digital.library.unt.edu/ark:/67531/metadc99046/
Privacy Protection: Mandating New Arrangements to Implement and Assess Federal Privacy Policy and Practice
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Passports: Current Regulations
This report details changes made to travel between the United States and other countries in the Western Hemisphere, including Canada, Mexico, Bermuda, and the Caribbean island nations. Such changes include the expansion of time necessary to get a passport, as well as additional passport and proof-of-identity documentation requirements. digital.library.unt.edu/ark:/67531/metadc26341/
Offshore Oil and Gas Development: Legal Framework
This report explains the nature of U.S. authority over offshore areas pursuant to international and domestic law. It also describes the laws, at both the state and federal levels, governing the development of offshore oil and gas and the litigation that has flowed from development under the current legal regimes. Also included is an outline of the recent changes to the authorities regulating offshore development wrought by the Energy Policy Act of 2005 and subsequent legislation enacted by the 109th Congress prior to adjournment. Finally, this report discusses legislation under consideration by the 110th Congress that might also amend existing law in this area. digital.library.unt.edu/ark:/67531/metadc94031/
Reauthorization of the FISA Amendments Act
This report describes the changes that were made by the FISA Amendments Act within the context of the government's authority to conduct surveillance for foreign intelligence purposes. digital.library.unt.edu/ark:/67531/metadc122252/
Mountain Pine Beetles and Forest Destruction: Effects, Responses, and Relationship to Climate Change
This report examines the mountain pine beetle (Dendroctonus ponderosae) epidemic because it is one of the most damaging insects affecting forests and because more is known about its life cycle than the cycles of many other forest pests. digital.library.unt.edu/ark:/67531/metadc87132/
Pipeline Safety and Security: Federal Programs
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Piracy off the Horn of Africa
This report discusses recent (2008-2009) pirate attacks on vessels, including United States vessels, in the waters off the Horn of Africa. The Horn of Africa is sometimes called the Somali Peninsula and includes the nations of Eritrea, Djibouti, Ethiopia, and Somalia. This report explores reasons behind the increased number of pirate attacks in recent years, as well as what efforts are being taken to combat said attacks, including those by the 111th Congress and President Obama and his Administration. digital.library.unt.edu/ark:/67531/metadc26147/
Piracy off the Horn of Africa
This report discusses recent (2010) pirate attacks on vessels, including United States vessels, in the waters off the Horn of Africa. The Horn of Africa is sometimes called the Somali Peninsula and includes the nations of Eritrea, Djibouti, Ethiopia, and Somalia. This report explores reasons behind the increased number of pirate attacks in recent years, as well as what efforts are being taken to combat said attacks, including those by the 111th Congress and President Obama and his Administration. digital.library.unt.edu/ark:/67531/metadc40075/
Proper Scope of Questioning of Supreme Court Nominees: The Current Debate
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"Property Rights" Bills Take a Process Approach: H.R. 992 and H.R. 1534
In the 105th Congress, the property rights agenda has shifted from "compensation" to "process" bills. While the former would ease the standards for when property owners harmed by government action are compensated, the new approach simply streamlines how federal courts handle such claims. This report examines the three leading process bills -- H.R. 992, House-passed H.R. 1534, and Senate-reported H.R. 1534. The bills embody two process approaches: allowing property owners suing the United States to bring invalidation and compensation claims in the same court, and lowering abstention and ripeness barriers when suing local governments in federal court for property rights violations. digital.library.unt.edu/ark:/67531/metacrs571/
Property Rights: Comparison of H.R. 9 as Passed and S. 605 as Reported
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