Congressional Research Service Reports - 1,190 Matching Results
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- Alternative Minimum Taxpayers By State: 2003, 2004, and Projections for 2007
- This report
- Alternative Minimum Taxpayers by State: 2005, 2006, and Projections for 2008
- This report
- “Amazon” Laws and Taxation of Internet Sales: Constitutional Analysis
- This report covers ways in which states are attempting to capture taxes on Internet sales. Two basic approaches include imposing tax collection responsibilities on the retailer, and requiring remote sellers to provide tax information to the state and/or it's customers. This report covers the legality of both options.
- "Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis
- This report focuses on the ways in which the states' efforts to impose requirements on out-of-state retailers are limited by the Constitution. The report discusses recent state legislation as well as legislation introduced in the two most recent Congresses.
- “Amazon Laws” and Taxation of Internet Sales: Constitutional Analysis
- The report is a Constitutional Analysis of “Amazon Laws” and Taxation of Internet Sales: Constitutional Analysis.
- "Amazon Laws" and Taxation of Internet Sales: Constitutional Analysis
- As more purchases are made over the Internet, states are looking for new ways to collect taxes on online sales. There is a common misperception that the U.S. Constitution prohibits states from taxing Internet sales. This report discusses "Amazon laws", which try to capture uncollected taxes on Internet sales and yet still comply with the Constitution's requirements.
- The American Steel Industry: A Changing Profile
- The U.S. steel industry has faced increasing difficulties since the late 1990s. About 40 U.S. steel producers have gone into bankruptcy. While different companies and parts of the industry have been affected to different degrees, the two types of domestic producers of raw steel, integrated mills and minimills, have both supported restrictions on imports, which they say have undermined the ability of the U.S. industry to produce steel economically. This report reviews industry developments and the economic situation of the steel industry, including legacy cost aspects of its problems.
- The American Steel Industry: A Changing Profile
- The U.S. steel industry has faced increasing difficulties since the late 1990s. More than 30 U.S. steel producers have gone into bankruptcy. While different companies and parts of the industry have been affected to different degrees, the two types of domestic producers of raw steel, integrated mills and minimills, have both supported restrictions on imports, which they say have undermined the ability of the U.S. industry to produce steel economically. This report reviews industry developments and the economic situation of the steel industry, including legacy cost aspects of its problems.
- The American Telephone and Telegraph Divestiture: Background, Provisions, and Restructuring
- On January 1, 1984, The American Telephone and Telegraph Company (AT&T) divested itself of a major portion of its organizational structure and functions. Under the post-divestiture environment the once fully-integrated Bell System is now reorganized into the "new" AT&T and seven Ladependent regional holding companies -- American Information Technologies Corp., 3ell Atlantic Corp., 3ell- South Corp., NYNEX Corp., Pacific Telesis Group., Southwestern Bell Corp., and U.S. West, Inc. The following analysis provides an overview of the pre- and post-divestiture organizational structure and details the evolution of the antitrust action which resulted in this divestiture.
- The Amtrak Reform and Accountability Act of 1997 and Related Developments
- The Amtrak Reform and Accountability Act of 1997, enacted December 2, 1997, authorized appropriations to Amtrak through FY2002. This CRS report summarizes the provisions of the Act and discusses related developments.
- Analysis of Recent Proposals to Amend the Resource Conservation and Recovery Act (RCRA) to Create a Coal Combustion Residuals Permit Program
- This report identifies key elements of the Environmental Protection Agency's approach to the implementation of the Resource Conservation and Recovery Act and regulations of coal combustion residuals. Under this approach, the EPA would have no formal role in creating state program to regulate coal combustion residuals and instead allows states that opt in to implement a coal combustion residuals permit program.
- Analysis of Senate Finance Committee Deregulation Windfall Profits Tax
- This report contains information over an proposed amendment that would point out the large amounts of profit to oil producers in the event that the Emergency Petroleum Allocation Act of 1973 expires.
- An Analysis of the “Buffett Rule”
- This report is an Analysis of the “Buffett Rule”.
- Analysis of the Tax Exclusion for Canceled Mortgage Debt Income
- This report is an Analysis of the Tax Exclusion for Canceled Mortgage Debt Income.
- Andean Counterdrug Initiative (ACI) and Related Funding Programs: FY2007 Assistance
- This report is about the Andean Counterdrug Initiative (ACI) and related Funding Programs in the fiscal year 2007.
- Animal Rendering: Economics and Policy
- Renderers convert dead animals and animal byproducts into ingredients for a wide range of industrial and consumer goods, such as animal feed, soaps, candles, pharmaceuticals, and personal care products. This report describes the rendering industry and discusses several industry-related issues that arose in the 108th Congress.
- ANWR Development: Economic Impacts
- This report includes Economic impacts of Arctic National Wildlife Refuge Development.
- ANWR Leasing Revenue Estimates
- This report includes Arctic National Wildlife Refuge(ANWR) Leasing Revenue Estimates.
- Application of Campaign Finance Law to Indian Tribes
- This report is about the applications of Campaign Finance Law to Indian Tribes.
- Appropriations for FY1996 : Interior
- This report is about the appropriations for the fiscal Year 1996.
- Appropriations for FY2004: Foreign Operations, Export Financing, and Related Programs
- This report discusses the Foreign Operations, Export Financing, and Related Programs Appropriations for FY2004.
- 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.
- 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.
- Association Health Plans, Health Marts and the Small Group Market for Health Insurance
- An estimated 41.2 million people were without health insurance in 2001. Legislation under consideration by the 108th and earlier Congresses is intended to assist small employers in offering health insurance as a benefit to their workers. A new bill, H.R. 4281, introduced on May 5, 2004, The Small Business Health Fairness Act of 2003 (H.R. 6601s. 545), and a number of bills from the earlier Congresses include provisions creating new groups for small firms to join or encouraging the growth of existing groups so that small employers can band together to offer coverage to their employees.
- Association Health Plans, Health Marts and the Small Group Market for Health Insurance
- An estimated 41.2 million people were without health insurance in 2001. Legislation under consideration by the 108th and earlier Congresses is intended to assist small employers in offering health insurance as a benefit to their workers. A new bill, H.R. 4281, introduced on May 5, 2004, The Small Business Health Fairness Act of 2003 (H.R. 6601s. 545), and a number of bills from the earlier Congresses include provisions creating new groups for small firms to join or encouraging the growth of existing groups so that small employers can band together to offer coverage to their employees.
- Association Health Plans, Health Marts and the Small Group Market for Health Insurance
- An estimated 41.2 million people were without health insurance in 2001. Legislation under consideration by the 108th and earlier Congresses is intended to assist small employers in offering health insurance as a benefit to their workers. A new bill, H.R. 4281, introduced on May 5, 2004, The Small Business Health Fairness Act of 2003 (H.R. 6601s. 545), and a number of bills from the earlier Congresses include provisions creating new groups for small firms to join or encouraging the growth of existing groups so that small employers can band together to offer coverage to their employees.
- Association Health Plans, Health Marts and the Small Group Market for Health Insurance
- An estimated 41.2 million people were without health insurance in 2001. Legislation under consideration by the 108th and earlier Congresses is intended to assist small employers in offering health insurance as a benefit to their workers. A new bill, H.R. 4281, introduced on May 5, 2004, The Small Business Health Fairness Act of 2003 (H.R. 6601s. 545), and a number of bills from the earlier Congresses include provisions creating new groups for small firms to join or encouraging the growth of existing groups so that small employers can band together to offer coverage to their employees.
- Association Health Plans: Legislation in the 109th Congress
- An estimated 41.2 million people were without health insurance in 2001. Legislation under consideration by the 108th and earlier Congresses is intended to assist small employers in offering health insurance as a benefit to their workers. A new bill, H.R. 4281, introduced on May 5, 2004, The Small Business Health Fairness Act of 2003 (H.R. 6601s. 545), and a number of bills from the earlier Congresses include provisions creating new groups for small firms to join or encouraging the growth of existing groups so that small employers can band together to offer coverage to their employees. Opponents of the AHP approach raise concerns that unintended negative consequences would arise, negating the benefits that the new groups would create. While the proposed AHPs are not likely to immediately undermine the small group market, they are likely to require additional features to significantly expand insurance coverage among the uninsured.
- Association Sponsored Health Plans: Legislation in the 109th Congress
- This report describes H.R. 525/S. 406 and S. 1955 which focus on assisting small employers with offering health insurance to their workers.
- AT and T Divestiture: Restructuring the U.S. Domestic Telephone Industry
- On January 8, 1982, the Justice Department and the American Telephone and Telegraph Company announced the settlement of the Government's seven year old antitrust suit against AT&T. Nineteen months later, in August 1983, U.S. District Court Judge Harold Greene gave final approval to the AT& T divestiture agreement. The breakup of AT&T will affect every aspect of the U.S. domestic telephone industry from the yellow pages to the manufacture of telephones. AT&T officially spun off its 22 local operating companies into seven regional phone companies on January 1, 1984. This Info Pack focuses on the Department of Justice settlement with AT&T and how the resulting divestiture will affect the U.S. domestic telephone industry.
- Athletic Footwear for the Military: The Berry Amendment Controversy
- This report briefly examines issues regarding the Berry Amendment, which is a 1941 federal law (10 U.S.C. §2533a) requiring the Department of Defense (DOD) to purchase only wholly American-made clothing, textiles, and other essential items for the military.
- Attempt: An Overview of Federal Criminal Law
- It is not a crime to attempt to commit most federal offenses. Unlike state law, federal law has no generally applicable crime of attempt. Congress, however, has outlawed the attempt to commit a substantial number of federal crimes on an individual basis. In doing so, it has proscribed the attempt, set its punishment, and left to the federal courts the task of further developing the law in this area. This report gives a background on, defines, explores defenses of, the sentencing of, and relations of other offenses to attempts of federal crimes.
- Attorneys' Fees in the State Tobacco Litigation Cases
- In the past few years, many states have filed complaints against the tobacco industry in state court to recover Medicaid costs paid by the states to treat their citizens for tobacco related illnesses. The states are also attempting to recover other damages, such as punitive damages, against the tobacco industry. For various reasons, the states have hired private attorneys to assist the state Attorneys General in prosecuting these cases. In most cases, the retention of private counsel has included a fee agreement specifying the amount of compensation that these attorneys will receive for their services. These agreements are not uniform among the states, but most tend to provide some form of contingency fee arrangement. Some of these states have developed a sliding scale contingency fee schedule which varies with the amount of time spent on the litigation and whether a trial has begun. This report briefly summarizes the different fee agreements that the states have with private counsel.
- Australia, the Southwest Pacific, and United States Interests
- This report discusses the details related to U.S interests in the South-west Pacific, U.S - Australian strategic relationships, Australia's role in the region, and China's growing regional influence
- Authorized Generic Pharmaceuticals: Effects on Innovation
- The practice of “authorized generics” has recently been the subject of considerable attention by the pharmaceutical industry, regulators, and members of Congress alike. An “authorized generic”–sometimes termed a “branded,” “flanking,” or “pseudo” generic–is a pharmaceutical that is marketed by or on behalf of a brand name drug company, but is sold under a generic name. Although the availability of an additional competitor in the generic drug market would appear to be favorable to consumers, authorized generics have nonetheless proven controversial. Some observers believe that authorized generics potentially discourage independent generic firms both from challenging drug patents and from selling their own products.
- Automatic Enrollment in Section 401(k) Plans
- This is a report on Automatic Enrollment in section 401(k) plans.
- Automobile and Light Truck Fuel Economy: The CAFE Standards
- This report discusses the CAFE Standards of Automobile and Light Truck Fuel Economy.
- Automobile and Light Truck Fuel Economy: The CAFE Standards
- This report details the CAFE standards( Corporate Average Fuel Economy) related to Automobile and Light Truck fuel economy, and its recent developments.
- Automobile and Light Truck Fuel Economy: The CAFE Standards
- This report is about Automobile and Light Truck Fuel Economy.
- Automobile Domestic Content Requirements
- In response to the lowest drop of American produced automobile sales in two decades and other related conditions, legislation has been introduced that would impose domestic (local) content ratios for automotive vehicles. These would require that cars and trucks sold in the United States in large quantities contain a certain percentage of American parts and labor.
- 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.
- Averting Financial Crisis
- This report is about Averting a Financial crisis.
- Aviation and the European Union’s Emission Trading Scheme
- Beginning January 1, 2012, most carbon dioxide emissions from commercial flights to, from, and within the European Union are covered by the EU Emission Trading Scheme. This report details why there is a need to address aviation emissions, how the EU's emissions trading scheme works, estimated impacts on U.S. airlines, and related materials.
- Aviation Congestion and Delay: System-Wide and New York-Area Issues
- This report addresses System-Wide and New York-Area Issues of Aviation Congestion and Delay.
- 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.
- Bankruptcy and Business Failure Data
- The purpose of this report is to provide statistical data on the actual number of businesses that are filing for bankruptcy or ceasing operations. Tabular data of both a historical and current nature concerning business failures and bankruptcies is provided.
- Bankruptcy for Marijuana Businesses?
- This legal sidebar discusses recent bankruptcy court cases that suggest that one such risk may be the ultimate unavailability to both debtors and creditors of the protections, benefits, and predictability of the U.S. Bankruptcy Code when state-regulated marijuana businesses fail.
- Barriers to Corporate Fraud: How They Work, Why They Fail
- The report focuses on the internal controls on American corporations (including corporate governance, business ethics, managerial structure and compensation, internal counsel, and whistleblowers), as well as external controls (government regulation, external auditors and accountants, and the judicial process). A recurring theme is the limited efficacy of many safeguards and watchdogs in cases of "control fraud," where fraud is directed or abetted by top management, and where unethical or abusive practices may become the organizational norm. Another broad question raised by the report is whether the post-Enron scandals were a one-time event, made possible by the stock market bubble of the 1990s and several other unique historical developments which together constituted a "perfect storm," or whether fraud is a cyclical phenomenon associated with the end of long bull markets.
- The Bayh-Dole Act: Selected Issues in Patent Policy and the Commercialization of Technology
- This report is about the Baby-Dole Act: Selected issues in Patent Policy and the Commercialization of Technology.
- Bibliography on Multinational Banking and Related Aspects of Private International Finance 1960-MID 1976
- This report is on Bibliography on Multinational Banking and Related Aspects of Private International Finance 1960-MID 1976.