Congressional Research Service Reports - 1,690 Matching Results
Search Results
- Airport Improvement Program: Issues for Congress
- This report discusses the Airport Improvement Program and its complement, the passenger facility charge (PFC), within the broader context of airport capital development finance. After a brief history of federal support for airport construction and improvement, the report describes AIP funding, its source of revenues, funding distribution, and the types of projects the program funds
- Airport Improvement Program: Issues for Congress
- This report discusses the Airport Improvement Program and its complement, the passenger facility charge (PFC), within the broader context of airport capital development finance. After a brief history of federal support for airport construction and improvement, the report describes AIP funding, its source of revenues, funding distribution, and the types of projects the program funds
- Algeria: Current Issues
- Report discussing the Algeria's current political and social issues and the effects they have on United States and Algerian relations.
- Alternative Fuel and Advanced Vehicle Technology Incentives: A Summary of Federal Programs
- This report is a Summary of Federal Programs of Alternative Fuel and Advanced Vehicle Technology Incentives.
- Alternative Fuels and Advanced Technology Vehicles: Issues in Congress
- This report describes the Issues in Congress regarding Alternative Fuels and Advanced Technology Vehicles.
- 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).
- 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
- Alternative Mortgages: Causes and Policy Implications of Troubled Mortgage Resets in the Subprime and Alt-A Markets
- This report deals with the Causes and Policy Implications of Troubled Mortgage Resets in the Subprime and Alt-A Markets of Alternative Mortgages.
- “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.
- The American Opportunity Tax Credit: Overview, Analysis, and Policy Options
- This report provides both an in-depth description of the American Opportunity Tax Credit, an analysis of its economic impact, and an overview of various policy options.
- The American Opportunity Tax Credit: Overview, Analysis, and Policy Options
- This report provides both an in-depth description of this tax credit and an analysis of its economic impact. This report is organized to first provide an overview of the American Opportunity Tax Credit (AOTC), followed by a legislative history that highlights the evolution of education tax credits from proposals in the 1960s through the recent extension of the AOTC at the end of 2012. This report then analyzes the credit by looking at who claims the credit, the effect education tax credits have on increasing college attendance, and administrative issues with the AOTC. Finally, this report concludes with a brief overview of various policy options, including tax law changes proposed in Chairman Camp's tax reform bill3 and in the President's FY2015 budget request.
- The American Opportunity Tax Credit: Overview, Analysis, and Policy Options
- This report gives an overview of the American Opportunity Tax Credit (AOTC)—enacted on a temporary basis by the American Recovery and Reinvestment Act and extended through the end of 2012 by the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010— which is a partially-refundable tax credit that provides financial assistance to taxpayers who are attending college, or whose children are attending college. There are a variety of policy options mentioned in the report regarding the AOTC, including extending the credit, extending a modified AOTC, or repealing the Hope and Lifetime Credits and extending a modified AOTC that includes provisions included in these credits.
- 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”.
- 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.
- Analysis of the Proposed Tax Exclusion for Canceled Mortgage Debt Income
- Mortgage debt cancellation can occur when lenders restructure loans, reducing principal balances, or sell properties, either in advance, or as a result, of foreclosure proceedings. If a lender forgiver or cancels such debt, current tax law treats it as cancellation of debt (COD) income subject to tax. There are exceptions for taxpayers may exclude canceled mortgage debt income under existing law.
- An Analysis of the Regulatory Burden on Small Banks
- This report explains the concept of regulatory burden and the different ways it can be manifested. It analyzes whether small banks are relatively more burdened by regulation than big banks. To help answer that question, the report looks at the relative treatment of small and large banks in recent major regulatory proposals.
- 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.
- Andean Regional Initiative (ARI): FY2002 Supplemental and FY2003 Assistance for Colombia and Neighbors
- The report is about the FY2002 supplemental and FY2003 Assistance for Colombia and neighbors.
- Annuities and the Securities and Exchange Commission Proposed Rule 151A
- The Securities and Exchange Commission (SEC) recently released a proposed rule that would effectively reclassify equity indexed annuities as a security product in addition to being an insurance product. This report presents the different types of annuities, explains the taxation of annuities, and disentangles the federal and state roles in the regulation of annuities. It outlines the proposed SEC rule and its current status.
- 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 FY1999: Defense
- This report is a guide to appropriations of Defense for FY1999.
- Appropriations for FY2000: District of Columbia
- This report
- Appropriations for FY2000: Labor, Health and Human Services, and Education
- This report is a guide to appropriations of Labor, Health and Human Services, and Education for FY2000.
- Appropriations for FY2004: Department of Homeland Security
- This report is a guide to appropriations of Department of Homeland Security for FY2004.
- 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.
- Are High Interest Rates a Threat to Sustained Economic Recovery?
- A major question that arises in Congress during its considerations of what policies promote and what inhibit the restoration of a healthy economy is the influence that interest rates exert. In particular, are high interest rates a threat to sustained economic recovery?
- Argentina's Defaulted Sovereign Debt: Dealing with the "Holdouts"
- In December 2001, following an extended period of economic and political instability, Argentina suffered a severe financial crisis, leading to the largest default on sovereign debt in history. This report discusses efforts Argentina has made over the past decade, since that financial crisis, to restructure its debt. The report also includes discussion of the Argentine 2010 Bond Exchange and an outlook of Argentina's economic future.
- Argentina's Defaulted Sovereign Debt: Dealing with the "Holdouts"
- This report reviews Argentina's financial crisis, the bond exchanges of 2005 and 2010, ongoing litigation, prospects for a final solution, related U.S. legislation, and broader policy issues. These include lessons on the effectiveness and cost of Argentina's default strategy, the ability to force sovereigns to meet their debt obligations, and ways to avoid future defaults like Argentina's.
- Argentina's Defaulted Sovereign Debt: Dealing with the "Holdouts"
- This report reviews Argentina's financial crisis, the bond exchanges of 2005 and 2010, ongoing litigation, prospects for a final solution, related U.S. legislation, and broader policy issues. These include lessons on the effectiveness and cost of Argentina's default strategy, the ability to force sovereigns to meet their debt obligations, and ways to avoid future defaults like Argentina's.
- Argentina's Defaulted Sovereign Debt: Dealing with the "Holdouts"
- This report reviews Argentina's financial crisis, the bond exchanges of 2005 and 2010, ongoing litigation, prospects for a final solution, related U.S. legislation, and broader policy issues. These include lessons on the effectiveness and cost of Argentina's default strategy, the ability to force sovereigns to meet their debt obligations, and ways to avoid future defaults like Argentina's.
- Argentina's Defaulted Sovereign Debt: Dealing with the "Holdouts"
- This report reviews Argentina's financial crisis, the bond exchanges of 2005 and 2010, ongoing litigation, prospects for a final solution, related U.S. legislation, and broader policy issues. These include lessons on the effectiveness and cost of Argentina's default strategy, the ability to force sovereigns to meet their debt obligations, and ways to avoid future defaults like Argentina's.
- Argentina's Defaulted Sovereign Debt: Dealing with the "Holdouts"
- This report reviews Argentina's financial crisis, the bond exchanges of 2005 and 2010, ongoing litigation, prospects for a final solution, related U.S. legislation, and broader policy issues. These include lessons on the effectiveness and cost of Argentina's default strategy, the ability to force sovereigns to meet their debt obligations, and ways to avoid future defaults like Argentina's.
- Argentina's Defaulted Sovereign Debt: Dealing with the "Holdouts"
- This report reviews Argentina's financial crisis, the bond exchanges of 2005 and 2010, ongoing litigation, prospects for a final solution, related U.S. legislation, and broader policy issues. These include lessons on the effectiveness and cost of Argentina's default strategy, the ability to force sovereigns to meet their debt obligations, and ways to avoid future defaults like Argentina's.
- Argentina's Defaulted Sovereign Debt: Dealing with the "Holdouts"
- This report reviews Argentina's financial crisis, the bond exchanges of 2005 and 2010, ongoing litigation, prospects for a final solution, related U.S. legislation, and broader policy issues. These include lessons on the effectiveness and cost of Argentina's default strategy, the ability to force sovereigns to meet their debt obligations, and ways to avoid future defaults like Argentina's.
- Argentina's Post-Crisis Economic Reform: Challenges for U.S. Policy
- This report provides a framework for understanding Argentina's economic policies, issues raised for U.S. stakeholders, and implications for the future of U.S.-Argentine economic relations.
- The Argentine Financial Crisis: A Chronology of Events
- Argentina’s current crisis resulted from a confluence of events, some external to Argentina’s policy process, others directly related to its political and economic choices. The following is a summary of these events from before Argentina’s adoption of the currency board in 1991 to developments in early 2002.
- The Argentine Financial Crisis: A Chronology of Events
- Argentina’s current crisis resulted from a confluence of events, some external to Argentina’s policy process, others directly related to its political and economic choices. The following is a summary of these events from before Argentina’s adoption of the currency board in 1991 to developments in early 2002.
- Army Corps Supplemental Appropriations: Recent History, Trends, and Policy Issues
- This report provides analysis of Corps supplemental funding. Its focus is recent decades of supplemental funding provided directly to the Corps, and it does not include extensive analysis of regular Corps appropriations.
- Asia Pacific Economic Cooperation (APEC) and the 2000 Summit in Brunei
- On November 15-16, 2000, the Eighth Asia Pacific Economic Cooperation (APEC) Leaders' Meeting (summit) was held in Bandar Seri Begawan, Brunei. In addition to the APEC summit, President Clinton held bilateral summits with several leaders of APEC countries including China, Russia, Japan, and South Korea. For the United States, APEC raises fundamental questions of special interest to Congress. One is whether consensus can be achieved on the APEC vision of free trade and investment in the Asia Pacific or whether future trade liberalization will be confined primarily to bilateral free-trade agreements or multilateral trade negotiations under the World Trade Organization. Others are whether provision of fast-track negotiating authority to the President should cover negotiations under APEC and whether APEC should be expanded to address political as well as economic issues.
- Asian Financial Crisis: An Analysis of U.S. Foreign Policy Interests and Options
- The principal focus of this report is on the foreign policy ramifications of the Asian financial crisis and U.S. options for addressing them. This report tracks and analyzes the efforts of the most seriously affected Asian countries to deal with their economic and financial problems, and their interaction with the International Monetary Fund (IMF), the United States, and other major sources of financial support and policy advice. It also addresses the implications of the crisis for such U.S. interests as regional stability and the prevention of conflict, trade liberalization, and U.S. regional and global leadership, and discusses the principal factors that could influence the duration and severity of the crisis. A final section considers options for Congress in the context of various criticisms of the IMF’s stabilization programs and the operations of the Fund itself.
- Asian Infrastructure Investment Bank
- This report discusses a new development bank, the Asian Infrastructure Investment Bank (AIIB), launched by China that is posing a challenge to U.S. policymakers.