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 Collection: Congressional Research Service Reports
Recently Expired Charitable Tax Provisions ("Tax Extenders"): In Brief

Recently Expired Charitable Tax Provisions ("Tax Extenders"): In Brief

Date: October 17, 2014
Creator: Gravelle, Jane G. & Sherlock, Molly F.
Description: This report discusses the four charitable tax provisions are discussed in this report: the enhanced charitable deduction for contributions of food inventory; tax-free distributions from individual retirement accounts for charitable purposes; basis adjustment to stock of S corporations making charitable contributions of property; and special rules for contributions of capital gain real property for conservation purposes.
Contributing Partner: UNT Libraries Government Documents Department
Selected Recently Expired Individual Tax Provisions ("Extenders"): In Brief

Selected Recently Expired Individual Tax Provisions ("Extenders"): In Brief

Date: October 17, 2014
Creator: Gravelle, Jane G.
Description: This report briefly summarizes and discusses items categorized as individual tax provisions. These and other temporary tax provisions that are regularly extended for one or two years are often referred to as "tax extenders."
Contributing Partner: UNT Libraries Government Documents Department
Smartphone Data Encryption: A Renewed Boundary for Law Enforcement?

Smartphone Data Encryption: A Renewed Boundary for Law Enforcement?

Date: October 17, 2014
Creator: Finklea, Kristin
Description: This report briefly examines new issues for law enforcement regarding data encryption and smartphones including cyber-criminals and Apple's new privacy policy that removes the back-doors that law enforcement used to be able to use to access user data.
Contributing Partner: UNT Libraries Government Documents Department
U.S. Citizens Kidnapped by the Islamic State

U.S. Citizens Kidnapped by the Islamic State

Date: October 17, 2014
Creator: Rollins, John W. & Rosen, Liana
Description: This report briefly discusses the Islamic State's (IS, or alternatively, Islamic State in Iraq and the Levant, ISIL, or Islamic State in Iraq and Syria, ISIS) kidnapping of American citizens and the implications for congressional response.
Contributing Partner: UNT Libraries Government Documents Department
Conflict Minerals and Resource Extraction: Dodd-Frank, SEC Regulations, and Legal Challenges

Conflict Minerals and Resource Extraction: Dodd-Frank, SEC Regulations, and Legal Challenges

Date: October 15, 2014
Creator: Seitzinger, Michael V. & Ruane, Kathleen Ann
Description: This report discusses the two sections of the Dodd-Frank Wall Street Reform and Protection Act (Dodd-Frank) that require the Securities and Exchange Commission (SEC or Commission) to issue regulations to make public the involvement of U.S. companies in conflict minerals and in resource extraction payments.
Contributing Partner: UNT Libraries Government Documents Department
Cybercrime: An Overview of the Federal Computer Fraud and Abuse Statute and Related Federal Criminal Laws

Cybercrime: An Overview of the Federal Computer Fraud and Abuse Statute and Related Federal Criminal Laws

Date: October 15, 2014
Creator: Doyle, Charles
Description: This report discusses The Computer Fraud and Abuse Act (CFAA), 18 U.S.C. 1030, which is a cyber security law that outlaws conduct that victimizes computer systems. It protects federal computers, bank computers, and computers connected to the Internet from trespassing, threats, damage, espionage, and from being corruptly used as instruments of fraud.
Contributing Partner: UNT Libraries Government Documents Department
EPA's Upcoming Ozone Standard: How Much Will Compliance Cost?

EPA's Upcoming Ozone Standard: How Much Will Compliance Cost?

Date: October 15, 2014
Creator: McCarthy, James E.
Description: This report briefly discusses upcoming changes in climate policy and cost associated with them. The Environmental Protection Agency (EPA) is under a court order to complete a review of its ambient air quality standard for ozone (the "ozone NAAQS") by October 1, 2015. The agency must propose any change to the standard by December 1 of [2014].
Contributing Partner: UNT Libraries Government Documents Department
Guam: U.S. Defense Deployments

Guam: U.S. Defense Deployments

Date: October 15, 2014
Creator: Kan, Shirley A.
Description: This report discusses the strategic significance of Guam for defense buildup and the force relocation and deployments from the U.S. mainland. It also discusses the concerns and issues for Congress, such as allies and partners, relations with China, and legislation.
Contributing Partner: UNT Libraries Government Documents Department
Nuclear Energy Policy

Nuclear Energy Policy

Date: October 15, 2014
Creator: Holt, Mark
Description: This report discusses nuclear energy issues currently facing Congress, such as federal incentives for new commercial reactors, radioactive waste management policy, research and development priorities, power plant safety and regulation, nuclear weapons proliferation, and security against terrorist attacks.
Contributing Partner: UNT Libraries Government Documents Department
Cybersecurity: Authoritative Reports and Resources, by Topic

Cybersecurity: Authoritative Reports and Resources, by Topic

Date: October 14, 2014
Creator: Tehan, Rita
Description: This report provides references to analytical reports on cybersecurity from CRS, other government agencies, trade associations, and interest groups. The reports and related websites are grouped under the following cybersecurity topics: policy overview; National Strategy for Trusted Identities in Cyberspace (NSTIC); cloud computing and FedRAMP; critical infrastructure; cybercrime, data breaches and data security; national security, cyber espionage, and cyberwar (including Stuxnet); international efforts; education/training/workforce; and research and development (R&D).
Contributing Partner: UNT Libraries Government Documents Department