Congressional Research Service Reports - 177 Matching Results
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- Tax Code Termination Act: A Fact Sheet
- This report discusses the Tax Code Termination Act, which would “sunset” (repeal) the Internal Revenue Code of 1986 on December 31, 2002 and would require that any new federal tax system that is adopted be approved not later than July 4, 2002.
- The Consumer Price Index: A Brief Overview
- The Consumer Price Index (CPI) is perhaps the most widely reported measure of inflation. A number of federal government programs are regularly adjusted to account for changes in the CPI, such as Social Security benefits and the personal income tax rate schedule. Thus, the behavior of the CPI has important consequences for a large number of people. This report contains information on how the CPI is estimated, improving the CPI measure, and more information related to this calculation.
- Social Security, Saving, and the Economy
- This report examines the determinants of household saving, how household saving may be affected by Social Security, and the potential effects of possible changes in Social Security.
- The Cost of Social Security Cash Benefits-The 1974 Report of the Trustees of the Old-Age, Survivors and Disability Insurance Trust Funds.
- This report shows that the cash-benefit programs in the United States were underfinanced at the time of writing.
- Description and Information Relating To Automatic Increases in Social Security Tax Base and Benefits as Proposed in The House-Passed and Senate-Passed Versions of H.R. 17550, in the 90th Congress
- This report outlines processes for automatically increasing Social Security benefits
- The March 1971 Social Security Benefit Increase
- This report outlines the amendment H.R. 4690 that provides a general social security benefit increase by 10%.
- The Social Security Cash Benefits Provisions of H.R. 17550 As Passed By The Senate
- This report describes the major provisions of Senate bill H.R. 17550, that relate to social security cash benefits.
- The Social Security Deficit in 1977 and the Administration Proposals for reducing it.
- This report addresses the Social Security Deficit in 1977 and the Administration Proposals for reducing it.
- The Social Security Provisions of P.L. 93-66
- This report outlines a proposed temporary benefits increase for Social Security.
- Medicare: History of Insolvency Projections
- This Congressional Research Service Report for Congress details Medicare Hospital Insurance (HI) financing as well as history of solvency and current insolvency projections.
- Medicare: History of Insolvency Projections
- This Congressional Research Service Report for Congress details Medicare Hospital Insurance (HI) financing as well as history of solvency and current insolvency projections. Updated June 1, 2011.
- Potential Impact of No Social Security COLA on Medicare Part B Premiums in 2016
- This report provides an overview of Medicare Part B premiums, the relationship between the Social Security cost-of-living increase (COLA) and Part B premiums, and the potential impact of a projected 0% Social Security COLA in 2016 on Medicare premiums, based on recent projections by the Medicare Trustees.
- The Effect of the Social Security Increase on Veterans' Pensions
- This report discusses the veterans' pensions and how social security increases effect them. Related recent and pending legislation are also discussed.
- Child Welfare: Social Security and Supplemental Security Income (SSI) Benefits for Children in Foster Care
- This report begins with a discussion of the foster care system and the Social Security benefits available to eligible children, including those in foster care. It then describes the role of representative payees and their responsibilities. The report provides data on the use of Social Security benefits to reimburse states for child welfare, and includes a discussion of the Keffeler decision. Finally, the report concludes with proposals supported by some advocates to change the current practice of using SSI and other Social Security benefits to fund foster care, as well as with a discussion of state initiatives to screen all foster children for Social Security and to pass along some benefits to eligible children.
- Child Welfare: Social Security and Supplemental Security Income (SSI) Benefits for Children in Foster Care
- This report begins with a discussion of the foster care system and the Social Security benefits available to eligible children, including those in foster care. It then describes the role of representative payees and their responsibilities. The report provides data on the use of Social Security benefits to reimburse states for child welfare, and includes a discussion of the Keffeler decision. Finally, the report concludes with proposals supported by some advocates to change the current practice of using SSI and other Social Security benefits to fund foster care (including legislation introduced in the 110th Congress), as well as with a discussion of state initiatives to screen all foster children for Social Security and to pass along some benefits to eligible children.
- Child Welfare: Social Security and Supplemental Security Income (SSI) Benefits for Children in Foster Care
- This report begins with a discussion of the foster care system and the Social Security benefits available to eligible children, including those in foster care. It then describes the role of representative payees and their responsibilities. The report provides data on the use of Social Security benefits to reimburse states for child welfare, and includes a discussion of the Keffeler decision. Finally, the report concludes with proposals supported by some advocates to change the current practice of using SSI and other Social Security benefits to fund foster care.
- Social Security's Effect on Child Poverty
- This report discusses Social Security (SS), which plays an important role in reducing poverty among the elderly and children.
- The Effect of Hew Social Service Regulations on Day Care
- This report outlines proposed regulations on day care provided by social services.
- Health Care-Related Expiring Provisions, First Session of the 114th Congress
- This report provides a list of selected health-related programs and activities under specified titles of the Social Security Act (SSA).
- Social Security Reform: President Bush's Individual Account Proposal
- The Old-Age, Survivors, and Disability Insurance (OASDI) program, commonly referred to as Social Security, is facing a long-term fiscal deficit. In response to this challenge, President Bush has made Social Security reform the key focus of his domestic social policy agenda during his second term. On February 2, the President issued a document, “Strengthening Social Security for the 21st Century,” which lays out the specifications for a system of voluntary individual accounts to be phased-in as part of a reformed Social Security system. Administration officials concede that the individual accounts themselves do not alleviate the solvency problem. The individual account proposal would likely make the solvency problem worse over the next 75 years. The President has not yet specified how the additional shortfall due to the individual accounts will be financed. The President has stated that these accounts are just one piece of a comprehensive Social Security reform package and that additional measures will be needed to achieve long-term solvency. At the time of this report’s publication, the President has not specified what these additional measures might be.
- Social Security: The Government Pension Offset (GPO)
- This report discusses the social security benefits and the spousal benefits of individuals who are not financially dependent on their spouses because they receive benefits based on their own work records.
- Social Security: The Windfall Benefit Provision
- This report discusses the windfall elimination provision, which reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage these workers would otherwise receive because of Social Security's benefit formula that favors workers with smaller amounts of Social Security-covered career earnings. Opponents contend that the provision is basically inaccurate and often unfair. In both the 107th and 108th Congresses, five bills have been introduced that would modify or repeal the provision.
- Social Security: The Windfall Elimination Provision (WEP)
- This report discusses the windfall elimination provision (WEP), which reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage these workers would otherwise receive because of Social Security’s benefit formula that favors workers with smaller amounts of Social Security-covered career earnings. Opponents contend that the provision is basically imprecise and often unfair.
- Social Security: The Windfall Elimination Provision (WEP)
- This report discusses the windfall elimination provision (WEP), which reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage these workers would otherwise receive because of Social Security’s benefit formula that favors workers with smaller amounts of Social Security-covered career earnings. Opponents contend that the provision is basically inaccurate and often unfair.
- The Effect of State-Legalized Same-Sex Marriage on Social Security Benefits and Pensions
- No Description Available.
- The Effect of State-Legalized Same-Sex Marriage on Social Security Benefits and Pensions
- No Description Available.
- Payroll Taxes: Economic Effects and Legislative Proposals
- This report discusses legislative proposals related to payroll/social security taxes and studies the effects of these taxes on the economy.
- Effects of Social Security Increases on Benefits From Other Programs
- This report summarizes how certain cash and service benefit programs would be affected if Social Security cash benefits increased. Some of the programs mentioned include retirement programs, veteran benefits, food stamps, and housing programs.
- Effects of Social Security Increases on Benefits from Other Programs
- This report is on the effects that increases in social security would have on other federal government programs, including veteran's benefits, food stamps, medical programs, housing programs, and more.
- Limitation on Federal Funding of Social Services--Public Law 92-512
- This report is a summation of recently introduced limitations on federal funding for social services.
- Federal Employees: Pension COLAs and Pay Adjustments Since 1969
- Congress has linked adjustments in federal pay to the ECI so that wages for federal employees will remain competitive with wages paid by firms in the private sector. Under the terms of the Federal Employees' Pay Comparability Act of 1990 (P.L. 101-509), pay for civilian federal employees is adjusted each year to keep the salaries of federal workers competitive with comparable occupations in the private sector. These annual adjustments in federal employee pay-which are distinct from any pay raises associated with within-grade step increases or promotions to a higher pay grade-are based on changes in the cash compensation paid to workers in the private sector, as measured by the ECI. Under certain circumstances, the President may limit the annual increase in federal pay by executive order.
- Retirement Benefits for Members of Congress
- This report discusses the Civil Service Retirement Act of 1920 (P.L. 66-215) that established a pension system for federal employees in the executive branch of government.
- Retirement Benefits for Members of Congress
- This report discusses the Civil Service Retirement Act of 1920 (P.L. 66-215) that established a pension system for federal employees in the executive branch of government.
- Retirement Benefits for Members of Congress
- This report discusses the Civil Service Retirement Act of 1920 (P.L. 66-215) that established a pension system for federal employees in the executive branch of government.
- Retirement Benefits for Members of Congress
- This report discusses the Civil Service Retirement Act of 1920 (P.L. 66-215) that established a pension system for federal employees in the executive branch of government.
- The Growing Gap in Life Expectancy by Income: Recent Evidence and Implications for the Social Security Retirement Age
- This report provides a brief overview of the concept of life expectancy, how it is measured, and how it has changed over time in the United States. While life expectancy may be studied in a variety of contexts, this report focuses on the link between life expectancy and socioeconomic status (SES), as measured by lifetime income. In particular, this report synthesizes recent research on the life expectancy gap by income and the relationship between this gap and Social Security benefits. Finally, this report discusses the implications of this research for one type of Social Security reform proposal: increasing the Social Security retirement age.
- The Americans with Disabilities Act (ADA): Allocation of Scarce Medical Resources During a Pandemic
- This report examines selected proposed priorities in light of the nondiscrimination provisions of the Americans with Disabilities Act (ADA) and Section 504 of the Rehabilitation Act of 1973.
- Ideas for Privatizing Social Security
- This report summarizes the proposals that have emerged and the issues surrounding them.
- Current Social Security Issues
- Social Security is the focus of intense public interest. Projected long-range funding problems, public skepticism about its future, and a growing perception that Social Security will not be as good a value for future retirees as it is today are fueling calls for reform. This report discusses a number of the major Social Security issues currently drawing congressional attention.
- Social Security: The Cost-of-Living Adjustment in January 2002
- This report discusses the Social Security recipients that receive a costof- living adjustment (COLA) in January of each year. An automatic Social Security benefit increase reflects the rise in the cost of living over roughly a 1-year period
- Social Security: The Cost-of-Living Adjustment in January 2003
- This report discusses the Cost-of-living Adjustments to Social Security in 2003. To compensate for the effects of inflation, Social Security recipients receive a cos-of-living adjustment (COLA) in January of each year. The Consumer Price Index for Urban Wage Earners and Clerical Workers (CPI-W), updates monthly by the Department of Labor's Bureau of Labor Statistics (BLS), is the measure used to compute the change.
- Social Security and the Federal Budget: What Does Social Security's Being "Off Budget" Mean?
- This report discusses social security and its place in the federal budget. As a result of a series of laws enacted in 1983, 1985 and 1990, Social Security is considered to be "off budget" for federal budget purposes. While the meaning of this might seem obvious--that Social Security is not to be considered as part of the federal budget--many people are confused by the continued use of aggregate budget figures that include Social Security's receipts and expenditures.
- Social Security Reform: Bills in the 106th Congress
- The Social Security system is projected to have long-range funding problems. Although the system’s income currently exceeds its expenditures, its trust funds are projected to be depleted in 2037. Concern about the problem and a belief that the remedy lies partly in economic growth that could be bolstered by changes to the system have led to introduction of a number of bills incorporating varying degrees of reform. This report describes the funding problem in some detail, summarizes many of the reform bills introduced in the 106th Congress, and provides a list of other related CRS reports.
- Social Security Reform: How Much of a Role Could Personal Retirement Accounts Play?
- This report illustrates the potential accumulations of personal savings accounts intended for retirement savings, given a range of possible contribution amounts and interest rates. It is intended to provide information about how to evaluate the possible role of personal accounts in the debate on Social Security reform.
- Social Security's Treatment Under the Federal Budget: A Summary
- This report discusses the treatment of Social Security in the federal budget, which has become a major fiscal policy issue. Congressional views about what to do with budget surpluses are diverse—ranging from buying down the outstanding federal debt to cutting taxes to increasing spending. However, support for the proposition of “protecting” Social Security surpluses is substantial.
- Social Security Reform: The Issue of Individual Versus Collective Investment for Retirement
- This report discusses a myriad of issues have been raised in the current Social Security debate, in particular the question of whether and how the nation’s financial markets might be used to reform the system.
- Social Security Taxes: Where Do Surplus Taxes Go and How Are They Used?
- The costs of the Social Security program, both its benefits and administrative expenses, are financed by a tax on wages and self-employment income. Commonly referred to as FICA and SECA taxes (because they are levied under the Federal Insurance and Self-Employment Contributions Acts), these taxes flow each day into thousands of depository accounts maintained by the government with financial institutions across the country. Along with many other forms of revenues, these Social Security taxes become part of the government’s operating cash pool, or what is more commonly referred to as the U.S. treasury. In effect, once these taxes are received, they become indistinguishable from other monies the government takes in.
- Social Security: What Happens to Future Benefit Levels Under Various Reform Options
- The report first examines several benefit-constraint options. Among them are raising the age at which full Social Security retirement benefits can be received, changing the way initial benefits are computed, and constraining cost-of-living adjustments (COLAs). It also illustrates the effects of creating new personal savings accounts and presents their projected impact as a supplement to, or partial replacement of, the existing system, or as a means to close the gap between the benefit levels promised by the existing system and what can be paid under its projected future income. Finally, because across-the-board cuts may be seen as too severe for several types of recipients, other options that would ameliorate their effects, including one that would raise revenue, are also illustrated.
- Social Security: A Discussion of Some Issues Affecting the Early Retirement Age
- This report examines certain technical aspects of the issues surrounding the earliest age of retirement, not only in terms of its treatment under reform proposals, but also in terms of its effect under today's law. It includes background and history of the topic as well as issues related to financing, equity, and incentive effects.
- Social Security: Brief Facts and Statistics
- This report provides brief facts and statistics about Social Security that are frequently requested by Members of Congress and their staffs. It includes information about Social Security taxes and benefits, the program's impact on recipients' incomes, federal tax receipts, federal spending and the economy, administrative information, and selected facts about Medicare.