Congressional Research Service Reports - 349 Matching Results
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- Fundamental Tax Reform: Options for the Mortgage Interest Deduction
- No Description Available.
- An Introduction to the Design of the Low-Income Housing Tax Credit
- This report discusses the Low-Income Housing Tax Credit (LIHTC), which is a federal provision that reduces the income tax liability of taxpayers claiming the credit. These taxpayers are typically investors in real estate development projects that have traded cash for the tax credits to support the production of affordable housing. The credit is intended to lower the financing costs of housing developments so that the rental prices of units can be lower than market rates, and thus, presumably, affordable.
- An Introduction to the Design of the Low-Income Housing Tax Credit
- This report discusses the Low-Income Housing Tax Credit (LIHTC), which is a federal provision that reduces the income tax liability of taxpayers claiming the credit. These taxpayers are typically investors in real estate development projects that have traded cash for the tax credits to support the production of affordable housing. The credit is intended to lower the financing costs of housing developments so that the rental prices of units can be lower than market rates, and thus, presumably, affordable.
- The Low-Income Housing Tax Credit: A Framework for Evaluation
- No Description Available.
- The Low-Income Housing Tax Credit: A Framework for Evaluation
- No Description Available.
- Civil Charges in Corporate Scandals
- This report is on Civil Charges in Corporate Scandals.
- Fannie Mae and Freddie Mac in Conservatorship
- On September 7, 2008, the Federal Housing Finance Agency (FHFA) placed Fannie Mae and Freddie Mac, two government-sponsored enterprises (GSEs) that play a critical play in the U.S. home mortgage market, in conservatorship. As conservator, the FHFA has full powers to control the assets and operation of the firms. Dividends to common and preferred shareholders are suspended, but the U.S. Treasury has put in place a set of financing agreements to ensure that the GSEs continue to meet their obligations to holders of bonds that they have issued or guaranteed. This means that the U.S. taxpayer now stands behind about $5 trillion of GSE debt. This report provides basic information on the GSEs, the government intervention, and the potential cost to the taxpayer.
- FHA-Insured Home Loans: An Overview
- This report provides an overview of the Federal Housing Administration's (FHA) loan programs.
- FHA Single-Family Mortgage Insurance: Financial Status of the Mutual Mortgage Insurance Fund (MMI Fund)
- No Description Available.
- FHA Single-Family Mortgage Insurance: Recent Policy Changes and Proposed Legislation
- This report describes recent policy changes made by FHA and recent legislative proposals that would make additional changes to FHA's single-family program. For the most part, this report does not go into detail about the features of FHA-insured loans, FHA's market role, or its financial status, except as necessary to describe implemented or proposed policy changes.
- The Housing Trust Fund: Background and Issues
- This report describes the Housing Trust Fund and discusses potential funding sources.
- The Housing Trust Fund: Background and Issues
- This report briefly describes the structure and eligible uses of the Housing Trust Fund as authorized in P.L. 110-289.
- The Native American Housing Assistance and Self-Determination Act of 1996 (NAHASDA): Background and Funding
- No Description Available.
- An Overview of the HOME Investment Partnerships Program
- This report provides an introduction to the HOME Investment Partnerships Program, including a brief history, an overview of allowable uses of HOME funds, and a description of certain program requirements. It also provides information on funding for the program and how that funding has been used.
- Preserving Homeownership: Foreclosure Prevention Initiatives
- This report describes the consequences of foreclosure on homeowners, outlines recent foreclosure prevention plans implemented by the government and private organizations, and discusses the challenges associated with foreclosure prevention.
- Preserving Homeownership: Foreclosure Prevention Initiatives
- This report describes the consequences of foreclosure on homeowners, outlines recent foreclosure prevention plans implemented by the government and private organizations, and discusses the challenges associated with foreclosure prevention.
- Preserving Homeownership: Foreclosure Prevention Initiatives
- This report describes the consequences of foreclosure on homeowners, outlines recent foreclosure prevention plans implemented by the government and private organizations, and discusses the challenges associated with foreclosure prevention.
- Housing Issues in the 113th Congress
- This report begins by providing an overview of the current state of housing markets (both homeownership and rental) and the mortgage market in order to provide context for the policy issues that have been active during the 113th Congress. It then provides a brief description of issues that the 113th Congress has been considering. These issues are broadly divided into two categories: issues related to homeownership and housing finance, and issues related to housing assistance for low-income households
- Housing Issues in the 113th Congress
- No Description Available.
- The Americans with Disabilities Act: Legislation Concerning Notification Prior to Initiating Legal Action
- This report is on The Americans with Disabilities Act: Legislation Concerning Notification Prior to Initiating Legal Action.
- The Americans with Disabilities Act: Supreme Court Decisions
- This report discusses the American disabilities act (ADA) and also deals with The Americans with Disabilities Act: Supreme Court Decisions.
- The Americans with Disabilities Act: Supreme Court Decisions
- This report is on The Americans with Disabilities Act: Supreme Court Decisions.
- The Americans with Disabilities Act: Supreme Court Decisions
- This report is on The Americans with Disabilities Act: Supreme Court Decisions.
- The Americans with Disabilities Act: Supreme Court Decisions
- This report is on The Americans with Disabilities Act: Supreme Court Decisions.
- The Americans with Disabilities Act: The Opinions of Justice O’Connor
- This report is on The Americans with Disabilities Act: The Opinions of Justice O’Connor.
- The Americans with Disabilities Notification Act, H.R. 3590, 106th Congress
- This report is on The Americans with Disabilities Notification Act, H.R. 3590, 106th Congress
- Federal programs of assistance to American Indians
- This report presents Federal programs of assistance to American Indians to benefit Indian tribes and individuals.
- An Analysis of the Geographic Distribution of the Mortgage Interest Deduction
- 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.
- An Economic Analysis of the Homebuyer Tax Credit
- This report provides an economic analysis of the homebuyer tax credit. Data suggest that home prices in general may be stabilizing and that the home inventory is beginning to return to a more normal level. Given the close proximity of these improvements to when the homebuyer tax credit was enacted by the Housing and Economic Recovery Act of 2008 and first modified by the American Recovery and Reinvestment Act of 2009, one could argue that the tax credit was the cause of these improvements.
- The First-Time Homebuyer Tax Credit: An Economic Analysis
- This report analyzes the ability of the first-time homebuyer tax credit to stimulate home buying and stabilize home prices. It includes information about current economic conditions, the tax credit with an economic analysis, marginal first-time home buyers, the cost of home ownership, the influence of the economy, and information about policy options and specific ways to adjust the tax credit.
- An Introduction to the Design of the Low-Income Housing Tax Credit
- This report discusses the Low-Income Housing Tax Credit (LIHTC), which is a federal provision that reduces the income tax liability of taxpayers claiming the credit. These taxpayers are typically investors in real estate development projects that have traded cash for the tax credits to support the production of affordable housing. The credit is intended to lower the financing costs of housing developments so that the rental prices of units can be lower than market rates, and thus, presumably, affordable.
- An Introduction to the Design of the Low-Income Housing Tax Credit
- This report discusses the Low-Income Housing Tax Credit (LIHTC), which is a federal provision that reduces the income tax liability of taxpayers claiming the credit. These taxpayers are typically investors in real estate development projects that have traded cash for the tax credits to support the production of affordable housing. The credit is intended to lower the financing costs of housing developments so that the rental prices of units can be lower than market rates, and thus, presumably, affordable.
- An Introduction to the Design of the Low-Income Housing Tax Credit
- This report discusses the Low-Income Housing Tax Credit (LIHTC), which is a federal provision that reduces the income tax liability of taxpayers claiming the credit. These taxpayers are typically investors in real estate development projects that have traded cash for the tax credits to support the production of affordable housing. The credit is intended to lower the financing costs of housing developments so that the rental prices of units can be lower than market rates, and thus, presumably, affordable.
- An Introduction to the Design of the Low-Income Housing Tax Credit
- This report discusses the Low-Income Housing Tax Credit (LIHTC), which is a federal provision that reduces the income tax liability of taxpayers claiming the credit. These taxpayers are typically investors in real estate development projects that have traded cash for the tax credits to support the production of affordable housing. The credit is intended to lower the financing costs of housing developments so that the rental prices of units can be lower than market rates, and thus, presumably, affordable.
- An Introduction to the Low-Income Housing Tax Credit
- This report provides an overview of the low-income tax credit.
- An Introduction to the Low-Income Housing Tax Credit
- This report discusses the Low Income Housing Tax Credit (LIHTC) program which provides developers with tax credits for developing or rehabilitating affordable housing and describes how the allocation processes work.
- An Introduction to the Low-Income Housing Tax Credit
- This report discusses the low-income housing tax credit (LIHTC) program, which is one of the federal government’s primary policy tools for encouraging the development and rehabilitation of affordable rental housing. These non-refundable federal housing tax credits are awarded to developers of qualified rental projects via a competitive application process administered by state housing finance authorities.
- The Low-Income Housing Tax Credit Program: The Fixed Subsidy and Variable Rate
- No Description Available.
- Recently Expired Housing Related Tax Provisions (“Tax Extenders”): In Brief
- No Description Available.
- An Introduction to the Low-Income Housing Tax Credit
- This report discusses the low-income housing tax credit (LIHTC) program, which is one of the federal government’s primary policy tools for encouraging the development and rehabilitation of affordable rental housing. These non-refundable federal housing tax credits are awarded to developers of qualified rental projects via a competitive application process administered by state housing finance authorities.
- The Low-Income Housing Tax Credit Program: The Fixed Subsidy and Variable Rate
- No Description Available.
- Relocating to the Washington, D.C. Metropolitan Area: Sources of Information
- No Description Available.
- State and Local Restrictions on Employing, Renting Property to, or Providing Services for Unauthorized Aliens: Legal Issues and Recent Judicial Developments
- This report discusses the constitutional issues raised in relation to state and local laws intended to deter the presence of unauthorized aliens, along with the implications that federal civil rights statutes might have on the implementation and enforcement of measures restricting such persons' ability to obtain employment, housing, or other state and local benefits or services.
- Financing Catastrophic Risk: Summary of the Homeowners' Defense Act of 2009 (S. 505 and H.R. 2555)
- This report discusses the drastic increase in demand for homeowners' insurance in Atlantic and Gulf Coast states following the devastation of Hurricane Katrina in 2005. This report also discusses various measures and efforts underway to enhance insurer capacity, pursue alternative forms of risk transfer, and create a national catastrophe financing facility, the last of which is an issue under considerable debate.
- High School Completion and Postsecondary Enrollment Among First Generation and Low-Income Students
- This report reviews available data on these populations and attempts to measure the extent to which high school graduates from these groups go on to college. This report is intended as a supplement to CRS Report RL31622, TRIO and Gear Up Programs: Status and Issues.
- U.S. Housing Prices: Is There a Bubble?
- No Description Available.
- Would a Housing Crash Cause a Recession?
- No Description Available.
- The Distribution of Household Income and the Middle Class
- This report presents a brief analysis of the distribution of income across households in 2011. It then attempts to put the term middle class into some perspective.
- Homeless in America
- This report discusses questions dealing with the number of homeless Americans as well as trends in society's attitudes toward such people. The incidence of mental illness and the appropriateness, or lack thereof, of deinstitutionalization for such patients is another aspect of the problem which is covered in this packet. A CRS report gives an overview of the situation and of the Federal response.
- The Louisiana Road Home Program: Federal Aid for State Disaster Housing Assistance Programs
- No Description Available.