Congressional Research Service Reports - 1,190 Matching Results
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- Federal Contracting and Subcontracting with Small Businesses: Issues in the 112th Congress
- This report describes and analyzes measures that Members of the 112th Congress have enacted or proposed in response to particular issues pertaining to small business contracting and subcontracting.
- Defining Small Business: An Historical Analysis of Contemporary Issues
- This report examines the competing views that have been presented concerning how to define a small business and how various proposals for changing the SBA's size standards would effect program eligibility.
- Business and Labor Spending in U.S. Elections
- Federal election law has long prohibited corporate and union spending in federal elections, but distinctions in statutes and judicial rulings have opened avenues by which these groups have been able to spend money in the electoral process. Business groups make particular use of political action committee (PAC) donations to candidates and soft money donations to parties. Unions made prominent use of issue advocacy in 1996, but labor’s political strength lies in exempt activity communications with members. This report explains these tools and their use in today’s elections.
- Business and Labor Spending in U.S. Elections
- Federal election law has long prohibited corporate and union spending in federal elections, but distinctions in statutes and judicial rulings have opened avenues by which these groups have been able to spend money in the electoral process. Business groups make particular use of political action committee (PAC) donations to candidates and soft money donations to parties. Unions made prominent use of issue advocacy in 1996, but labor’s political strength lies in exempt activity communications with members. This report explains these tools and their use in today’s elections.
- National Debt of the United States: Historical Survey and Analysis
- This report is a Historical Survey and Analysis of National Debt of the United States.
- Legal Protections for Subcontractors on Federal Prime Contracts
- This report provides an overview of the payment and other protections for subcontractors on certain federal prime contracts under the Miller Act, the 1988 amendments to the Prompt Payment Act, and the Small Business Act. Congress enacted these statutes to give subcontractors rights and remedies they would not otherwise have because of legal doctrines relating to sovereign immunity, privity of contract, and freedom to contract. The report also discusses legislation introduced in the 111th Congress that would provide additional protections for subcontractors.
- Alternative Minimum Taxpayers by State: 2005, 2006, and Projections for 2008
- This report
- The “8(a) Program” for Small Businesses Owned and Controlled by the Socially and Economically Disadvantaged: Legal Requirements and Issues
- This report discusses the "8(a) Program", the Minority Small Business and Capital Ownership Development Program, which is a federal contracting for small businesses providing small businesses with training, technical assistance, and contracting opportunities.
- Alternative Minimum Taxpayers By State: 2003, 2004, and Projections for 2007
- This report
- Average Marginal Income Tax Rates by Adjusted Gross Income and Filing Status
- This report presents average marginal income tax rates by filling status and detailed adjusted gross income(AGI) class for the 2001 tax year.
- ANWR Leasing Revenue Estimates
- This report includes Arctic National Wildlife Refuge(ANWR) Leasing Revenue Estimates.
- Budget Enforcement Procedures: The Senate Pay-As-You-Go (PAYGO) Rule
- This report explains the current features of the Senate Pay-As-You-Go (PAYGO) rule,describes its legislative history, inlcuding key changes to the rule since it was established in 1993, and reviews Senate procedural actions under the rule.
- Legal Protections for Subcontractors on Federal Prime Contracts
- This report provides an overview of the payment and other protections for subcontractors on certain federal prime contracts under the Miller Act, the 1988 amendments to the Prompt Payment Act, and the Small Business Act.
- Legal Protections for Subcontractors on Federal Prime Contracts
- This report provides an overview of the payment and other protections for subcontractors on certain federal prime contracts under the Miller Act, the 1988 amendments to the Prompt Payment Act, and the Small Business Act.
- Small Business Size Standards: A Historical Analysis of Contemporary Issues
- This report provides a historical examination of the SBA's size standards and assesses competing views concerning how to define a small business. It also discusses P.L. 112-239, the National Defense Authorization Act for Fiscal Year 2013, which requires the SBA to make available a justification when establishing or approving a size standard that the size standard is appropriate for each individual industry classification. It addresses the SBA's recent practice of combining size standards within industrial groups as a means to reduce the complexity of its size standards and to provide greater consistency for industrial classifications that have similar economic characteristics; P.L. 114-328, the National Defense Authorization Act for Fiscal Year 2017, which authorizes the SBA to establish different size standards for agricultural enterprises using existing methods and appeal processes.
- Summaries of Housing and Urban Development and Related Bills introduced in 93rd Congress through September 5,1973 - Revised as of April 1, 1974 with Supplements Added
- This report includes summaries of bills on housing,urban development and related matters introduced from the beginning of the 93rd Congress through September 5, 1973 and revised as of April 1, 1974 with supplements added.
- United States Trade and Trade Balances with the World, The European Common Market and Ten Major Trading Partners 1967-1971
- This report addresses United States Trade and Trade Balances with the World, The European Common Market and Ten Major Trading Partners form 1967 through 1971.
- What Does the Gig Economy Mean for Workers?
- This report provides an overview of the gig economy -- i.e., the collection of markets that match providers to consumers on a gig (or job) basis in support of on-demand commerce (e.g., Uber, TaskRabbit) -- and identifies legal and policy questions relevant to its workforce.
- ANWR Development: Economic Impacts
- This report includes Economic impacts of Arctic National Wildlife Refuge Development.
- Automobile and Light Truck Fuel Economy: The CAFE Standards
- This report discusses the CAFE Standards of Automobile and Light Truck Fuel Economy.
- Alternative Inflation Measures for the Social Security Cost-of-Living Adjustment (COLA)
- This report addresses Alternative Inflation Measures for the Social Security Cost-of-Living Adjustment (COLA).
- “Boutique Fuels” and Reformulated Gasoline: Harmonization of Fuel Standards
- This report discusses how gasoline composition is regulated,explains various federal and state gasoline standards,presents some of the key issues with federal RFG program and some of the problems associated with the boutique fuels issue and the potential effects of harmonization.Finally discusses the bills in the 108th Congress related to boutique fuels,RFG and harmonization.
- Days Reserved for Special Business in the House
- This report provides information about the Days Reserved for Special Business in the House.several provisions in the rules of the house provide for certain types of business to be privileged for consideration on special days.
- Border Environment Cooperation Commission and North American Development Bank : Background and Issues
- This report presents Background and Issues of Border Environment Cooperation Commission and North American Development Bank.
- Aviation Finance: Federal Aviation Administration (FAA) Reauthorization and Related Issues
- This report addresses Federal Aviation Administration (FAA) Reauthorization and Related Issues related to Aviation Finance.
- Appropriations for the Treasury Department and Internal Revenue Service in FY2006: Issues for Congress
- This report examines the President's budget request for Treasury and the Internal Revenue Service(IRS) in FY2006, some of the key policy issues it raised, and congressional action on the request.
- Appropriations for FY2005: VA, HUD, and Independent Agencies
- This report discusses the Veterans Affairs (VA), Housing and Urban Development(HUD), and Independent Agencies Appropriations for FY2005.
- Budget Enforcement for FY2002: An Overview of Procedural Developments
- This report is an Overview of Procedural Developments Budget Enforcement for FY2002.
- Federal Contracting and Subcontracting with Small Businesses: Issues in the 112th Congress
- This report describes and analyzes measures that Members of the 112th Congress have enacted or proposed in response to particular issues pertaining to small business contracting and subcontracting.
- Analysis of the Tax Exclusion for Canceled Mortgage Debt Income
- This report is an Analysis of the Tax Exclusion for Canceled Mortgage Debt Income.
- An Analysis of the “Buffett Rule”
- This report is an Analysis of the “Buffett Rule”.
- Status of the Justice Department/American Telephone and Telegraph Company Antitrust Settlement: A Brief Overview
- No Description Available.
- Tax Provisions of the Economic Stimulus Package
- This report describes the economic stimulus package, P.L. 110-185, which contained two major components: individual tax rebates costing an estimated $117 billion in FY2008 and FY2009, and depreciation provisions (bonus depreciation and small business expensing costing an estimated $46.3 billion. This report describes the stimulus package's major components and their likely impacts as an economic stimulus.
- TARP Assistance for Chrysler: Restructuring and Repayment Issues
- This report describes the progress that New Chrysler has made since it was created from the sale of the Old Chrysler assets in July 2009 and the path of the divestment of the federal government's stake in Chrysler.
- Multinational Corporations 1968-70: Selected References
- This report provides a bibliography of resources related to multinational corporations which were published from 1968 to 1970.
- The Senior Executive Service: Background and Options for Reform
- Report that provides a history and background of the Senior Executive Service (SES), examines the central features of the SES, and discusses some areas in which advocates for SES reform have called for change.
- Foreign Corrupt Practices Act (FCPA): Congressional Interest and Executive Enforcement
- This report briefly discusses the Foreign Corrupt Practice Act of 1977 (FCPA), which was intended to prevent corporate bribery of foreign officials. Criticisms of the act's operation and scope began almost immediately after its passage and have continued. This report discusses these criticisms.
- Selected Recently Expired Business Tax Provisions ("Tax Extenders")
- This report briefly summarizes and discusses the economic impact of selected business-related tax provisions that expired at the end of 2013 and that are being considered for extension.
- Softwood Lumber Imports from Canada: Issues and Events
- This report provides a concise historical account of the dispute over softwood lumber imports from Canada, summarizes the subsidy and injury evidence, and discusses current issues and events.
- Securities and Exchange Commission: A chronological Bibliography, 1962- 1968
- This report is a chronological Bibliography on Securities and Exchange Commission from 1962 through 1968.
- Firms That Incorporate Abroad for Tax Purposes: Corporate “Inversions” and “Expatriation”
- This report provides information about the Corporate "Inversions" and "Expatriation" on Firms That Incorporate Abroad for Tax Purposes where increasing number of U.S firms have altered their structure by substituting a foreign parent corporation for a domestic one.
- Small Business Administration Microloan Program
- The Small Business Administration’s (SBA’s) Microloan program provides direct loans to qualified nonprofit intermediary lenders who, in turn, provide “microloans” of up to $50,000 to small businesses and nonprofit child care centers. It also provides marketing, management, and technical assistance to microloan borrowers and potential borrowers. This report opens with a discussion of the rationale provided for having a Microloan program, describes the program’s eligibility standards and operating requirements for lenders and borrowers, and examines the arguments presented by the program’s critics and advocates. It then discusses P.L. 111-240, the Small Business Jobs Act of 2010, which increased the Microloan program’s loan limit for borrowers from $35,000 to $50,000, and the aggregate loan limit for intermediaries after their first year of participation in the program from $3.5 million to $5 million.
- Accounting and Management Problems at Freddie Mac
- This report summarizes the extent of accounting and management problems at Freddie Mac. The report highlights the issues of selecting policies to report constant earnings, and undertaking certain transactions for the sake of creating a facade of reported earnings. Finally, the report discusses the consequences of these problems by stating that many of the Freddie Mac's executives have been replaced, fines were issued, and a lawsuit occurred.
- Foreign Corrupt Practices Act (FCPA): Congressional Interest and Executive Enforcement, In Brief
- This report briefly discusses the Foreign Corrupt Practice Act of 1977 (FCPA), which was intended to prevent corporate bribery of foreign officials. Criticisms of the act's operation and scope began almost immediately after its passage and have continued. This report addresses these criticisms.
- Corporate Inversions: Frequently Asked Legal Questions
- This report answers frequently-asked legal questions about corporate inversions. It answers questions relating to the scope and operation of Section 7874, including how key statutory terms have been interpreted by the Internal Revenue Service (IRS). It discusses important Department of Treasury regulations that were finalized in 2015 and 2016, and answers questions about the IRS's authority to issue these regulations. Other questions that are answered relate to legislation introduced in the 114th Congress, the interaction of Section 7874 with tax treaties, and the imposition of an excise tax on corporate insiders who benefit from an inversion.
- Business Tax Provisions that Expired in 2017 (Tax Extenders")
- This report discusses twelve temporary business tax extenders which expired at the end of 2017.
- Small Business Administration: A Primer on Programs and Funding
- This report describes the Small Business Administration's programs and funding sources.
- Business Investment Spending Slowdown
- This report discusses the slowdown in business investment spending over the last decade and various reasons why the slowdown may have occurred.
- Small Business Size Standards: A Historical Analysis of Contemporary Issues
- This report provides a historical examination of the Small Business Administration's (SBA) size standards and assesses competing views concerning how to define a small business. It also discusses recent legislation related to small business size standards and regulation.
- Small Business Administration Microloan Program
- This report provides an overview of the Small Business Administration's microloan program and its funding sources.