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 Collection: Congressional Research Service Reports
9/11 Commission: Legislative Action Concerning U.S. Immigration Law and Policy in the 108th Congress
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9/11 Commission Recommendations: A Civil Liberties Oversight Board
Among the recommendations made by the National Commission on Terrorist Attacks Upon the United States (9/11 Commission) in its final report is the creation of a board within the executive branch to oversee adherence to guidelines on, and the commitment to defend, civil liberties by the federal government. This report examines this recommendation and its implications, and will be updated as events warrant. digital.library.unt.edu/ark:/67531/metacrs5755/
9/11 Commission Recommendations: A Civil Liberties Oversight Board
This report discusses the recommendation made by the National Commission on Terrorist Attacks Upon the United States (9/11 Commission) regarding the creation of a board within the executive branch to oversee adherence to guidelines on, and the commitment to defend, civil liberties by the federal government. digital.library.unt.edu/ark:/67531/metadc824510/
9/11 Commission Recommendations: A Civil Liberties Oversight Board
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9/11 Commission Recommendations: Changes to the Presidential Appointment and Presidential Transition Processes
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9/11 Commission Recommendations: Implementation Status
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9/11 Commission Recommendations: Intelligence Budget
This report identifies the main recommendations of the 9/11 Commission with respect to the intelligence budget. This report also describes the intelligence budget process under current law to explain the effect of these recommendations and presents the current budget authorities of the Director of Central Intelligence, as well as budget provisions in two bills, S. 2774 and H.R. 5040, that include all Commission recommendations. digital.library.unt.edu/ark:/67531/metacrs5981/
9/11 Commission Recommendations: Intelligence Budget
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9/11 Commission Recommendations: Joint Committee on Atomic Energy - A Model for Congressional Oversight?
This report focuses on that portion of the 9/11 Commission recommendation that urges Congress to consider the model of the Joint Committee on Atomic Energy (JCAE). It provides an outline of the history, structure, and powers of the JCAE and analyzes a number of issues that might be considered by policymakers as they weigh the suitability of the JCAE as a possible model when crafting congressional oversight mechanisms for intelligence. digital.library.unt.edu/ark:/67531/metacrs5766/
9/11 Commission Recommendations: Joint Committee on Atomic Energy — A Model for Congressional Oversight?
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9/11 Commission Recommendations: New Structures and Organization
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9/11 Commission Recommendations: The Senate Confirmation Process for Presidential Nominees
On July 22, 2004, the National Commission on Terrorist Attacks Upon the United States, known as the 9/11 Commission, issued its final report, detailing the events up to and including the September 11, 2001 terrorist attacks upon the United States. The 9/11 Commission recommended that the Senate adopt rules requiring hearings and votes to confirm or reject national security nominees within 30 days of their submission at the start of each new presidential administration. Implementing the commission's proposal would involve imposing new restrictions on both the power of committee chairs to control the agenda of their committees and the rights of Senators to delay or block nominations through holds and extended debate. This report discusses in detail this proposal, how it could be implemented, and the potential effects of its implementation. digital.library.unt.edu/ark:/67531/metacrs10108/
9/11 Commission Recommendations: The Senate Confirmation Process for Presidential Nominees
On July 22, 2004, the National Commission on Terrorist Attacks Upon the United States, known as the 9/11 Commission, issued its final report, detailing the events up to and including the September 11, 2001 terrorist attacks upon the United States. The 9/11 Commission recommended that the Senate adopt rules requiring hearings and votes to confirm or reject national security nominees within 30 days of their submission at the start of each new presidential administration. Implementing the commission's proposal would involve imposing new restrictions on both the power of committee chairs to control the agenda of their committees and the rights of Senators to delay or block nominations through holds and extended debate. This report discusses in detail this proposal, how it could be implemented, and the potential effects of its implementation. digital.library.unt.edu/ark:/67531/metacrs7850/
The 9/11 Recommendations Implementation Act: An Abridged Comparison of the Criminal Law and Procedure Provisions of H.R. 10 and S. 2845 as Passed by Their Respective Houses
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The 9/11 Recommendations Implementation Act: Comparison of the Criminal Law and Procedure Provisions in H.R. 10 and S. 2845 as Passed by Their Respective Houses
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9/11 Terrorism: Global Economic Costs
The 9/11 attacks were part of Al Qaeda’s strategy to disrupt Western economies and impose both direct and secondary costs on the United States and other nations. The immediate costs were the physical damage, loss of lives and earnings, slower world economic growth, and capital losses on stock markets. Indirect costs include higher insurance and shipping fees, diversion of time and resources away from enhancing productivity to protecting and insuring property, public loss of confidence, and reduced demand for travel and tourism. In a broader sense, the 9/11 attacks led to the invasions and occupations of Afghanistan and Iraq (and the Global War on Terrorism) and perhaps emboldened terrorists to attack in Bali, Spain, Morocco, and Saudi Arabia. A policy question for Congress is how to evaluate the costs and benefits of further spending to counter terrorism and its economic impact. digital.library.unt.edu/ark:/67531/metacrs7725/
9/11 Terrorism: Global Economic Costs
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35 Years of Water Policy: The 1973 National Water Commission and Present Challenges
This report presents the National Water Commission's (NWC) recommendations and analyzes how issues targeted by the recommendations have evolved during the intervening years. The report focuses on key federal-level recommendations, thereby targeting what has been accomplished since 1973, what issues remain unresolved, and what additional concerns have developed. digital.library.unt.edu/ark:/67531/metadc700749/
S. 147/H.R. 309: Process for Federal Recognition of a Native Hawaiian Governmental Entity
S. 147/H.R. 309, companion bills introduced in the 109th Congress, represent an effort to accord to Native Hawaiians a means of forming a governmental entity that could enter into government-to-government relations with the United States. This report describes the provisions of the reported version of S. 147; outlines some federal statutes and recent cases which might be relevant to the issue of federal recognition of a Native Hawaiian entity; and recounts some legal arguments that have been presented in the debate on this legislation. It includes a brief outline of the provisions of a substitute amendment expected to be offered in lieu of the reported version of S. 147, when Senate debate, which was interrupted by the filing of a cloture motion on July 29, resumes. digital.library.unt.edu/ark:/67531/metacrs7907/
S. 147/H.R. 309: Process for Federal Recognition of a Native Hawaiian Governmental Entity
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S. 219: The National Employee Savings and Trust Equity Guarantee Act
On July 26, 2005, the Senate Finance Committee approved S. 219, the “National Employee Savings and Trust Equity Guarantee (NESTEG) Act of 2005,” a bill to reform federal pension laws. This report summarizes the major provisions of the bill, as approved by the Committee. digital.library.unt.edu/ark:/67531/metacrs7677/
401(k) Plans and Retirement Savings: Issues for Congress
Over the past 25 years, defined contribution (DC) plans - including 401(k) plans - have become the most prevalent form of employer-sponsored retirement plan in the United States. This report describes seven major policy issues with respect to defined contribution plans: 1) access to employer-sponsored retirement plans; 2) participation in employer-sponsored plans; 3) contribution rates; 4) investment choices; 5) fee disclosure; 6) leakage from retirement savings; and 7) converting retirement savings into income. digital.library.unt.edu/ark:/67531/metadc26189/
401(k) Plans and Retirement Savings: Issues for Congress
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501(c)(3) Hospitals and the Community Benefit Standard
This report examines the standard under which hospitals qualify for tax-exempt charitable status under federal law, recent inquiries made by Congress and the IRS into whether hospitals are conducting sufficient activities to justify their exemption, and section 6007 of S. 1796. digital.library.unt.edu/ark:/67531/metadc627030/
501(c)(3) Organizations: What Qualifies as "Educational"?
Report that discusses the legal definition of the term "educational," as well as the constitutional implications of that definition. digital.library.unt.edu/ark:/67531/metadc227782/
501(c)(3)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws
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501(c)(4) Organizations and Campaign Activity: Analysis Under Tax and Campaign Finance Laws
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501(c)(4)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws
This report discusses 501(c)(4) social welfare organizations, including the requirements necessary to maintain 501(c)(4) status and the requirements for annual reporting to the Internal Revenue Service and Federal Election Commission. digital.library.unt.edu/ark:/67531/metadc463001/
501(c)(4)s and the Gift Tax: Legal Analysis
This report discusses whether substantial donations to tax-exempt 501(c)(4) organizations are subject to the federal gift tax. digital.library.unt.edu/ark:/67531/metadc103149/
527 Groups and Campaign Activity: Analysis Under Campaign Finance and Tax Laws
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527 Organizations and Campaign Activity: Timing of Reporting Requirements under Tax and Campaign Finance Laws
This report compares the timing of election activity reporting requirements under the Internal Revenue Code (IRC) and Federal Election Campaign Act (FECA), and discusses H.R. 1204, which would amend the timing of the IRC’s reporting requirements. digital.library.unt.edu/ark:/67531/metadc822002/
527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change
Virtually all political organizations are "section 527" political organizations, which means that they are tax-exempt. 527 organizations are created to influence the election or defeat of public officials. This report compares the tax and election laws relating to political organizations and political committees prior to the enactment of P.L. 106-230 in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in political activities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC § 527. digital.library.unt.edu/ark:/67531/metacrs10189/
527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change
This report compares the tax and election laws relating to political organizations and political committees in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in political activities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC § 527. The report will be updated as new proposals are reported. digital.library.unt.edu/ark:/67531/metacrs1156/
527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change
This report compares the tax and election laws relating to political organizations and political committees prior to the enactment of P.L. 106-230 in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in political activities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC § 527. For developments after the enactment of P.L. 106-230, please see CRS Report RS20650, 527 Organizations: Reporting Requirements Imposed on Political Organizations after the Enactment of P.L. 106-230. digital.library.unt.edu/ark:/67531/metacrs9625/
527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change
Virtually all political organizations are "section 527" political organizations, which means that they are tax-exempt. 527 organizations are created to influence the election or defeat of public officials. This report compares the tax and election laws relating to political organizations and political committees prior to the enactment of P.L. 106-230 in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in political activities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC § 527. digital.library.unt.edu/ark:/67531/metacrs10190/
527 Organizations: Reporting Requirements Imposed on Political Organizations after the Enactment of P.L. 106-230
On July 1, 2000, President Clinton signed H.R. 4762, P.L. 106-230. The law amended the Internal Revenue Code [IRC] to require political organizations described in IRC § 527 to disclose their political activities, if they were not already required to do so by the Federal Election Campaign Act [FECA]. This report summarizes the three major changes made by the law and some of the major responses to the legislation. First, all 527 organizations which expect to have over $25,000 in gross receipts during a taxable year and which are not required to report to the Federal Election Commission [FEC] are required to register with the IRS within 24 hours of their formation, whether they are involved in state, local, or federal elections. Second, 527 issue advocacy organizations, which previously reported neither to the IRS nor the FEC, are required to file regular disclosure statements with the IRS. Third, all 527 organizations with gross receipts in excess of $25,000 per year are required to file annual reports with the IRS. The registration statements, disclosure forms, and annual reports will be made public. H.R. 527 and S. 527 in the 107th Congress would exempt most state and local 527 organizations from the requirements of P.L. 106-230. digital.library.unt.edu/ark:/67531/metacrs1965/
527 Political Organizations: Legislation in the 109th Congress
The 109th Congress is examining the role of groups organized under section 527 of the Internal Revenue Code (IRC) that are involved in federal elections but are not operating under the requirements and restrictions of federal election law. Although such groups only recently emerged into public awareness, in 2004, they were widely seen as major players in the presidential election, with more than $400 million spent seeking to influence the outcome. Strictly speaking, the term “527” refers to a section of the Internal Revenue Code, which was added in 1975 to provide tax-exempt status to federal, state, and local political organizations, as defined in that statute. The controversy over these 527 groups arises from two factors: the different definitions used in federal election law and tax law as to what constitutes election-related activity and, further, the lack of certainty as to what election law itself regulates or may permissibly regulate. This report discusses these groups in detail, as well as related legislation. digital.library.unt.edu/ark:/67531/metacrs9384/
527 Political Organizations: Legislation in the 109th Congress
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527 Political Organizations: Legislation in the 109th Congress
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S. 625, The Bankruptcy Reform Act, in the Senate: Selected Amendments
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S. 852: The Fairness in Asbestos Injury Resolution Act of 2005
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S. 852: The Fairness in Asbestos Injury Resolution Act of 2005
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S. 852: The Fairness in Asbestos Injury Resolution Act of 2005
This report provides an overview of S. 852, the Fairness in Asbestos Injury Resolution (FAIR) Act of 2005. The bill would establish the Office of Asbestos Disease Compensation to award damages to asbestos claimants from the Asbestos Injury Claims Resolution Fund. digital.library.unt.edu/ark:/67531/metadc847654/
911 Call Center Legislation: S. 1250 and H.R. 2898
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911 Call Center Legislation: S. 1250 and H.R. 2898
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The “1033 Program,” Department of Defense Support to Law Enforcement
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1099 Information Reporting Requirements and Penalties as Modified by the Patient Protection and Affordable Care Act and the Small Business Jobs Act of 2010
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1099 Information Reporting Requirements and Penalties as Modified by the Patient Protection and Affordable Care Act and the Small Business Jobs Act of 2010
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1099 Information Reporting Requirements and Penalties as Modified by the Patient Protection and Affordable Care Act and the Small Business Jobs Act of 2010
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S. 1783: The Pension Security and Transparency Act of 2005
On September 28, the Senate Finance Committee and the Senate Committee on Health, Education, Labor, and Pensions announced that they had reached a compromise on a pension reform bill for consideration by the full Senate. The compromise bill has been introduced as S. 1783, “The Pension Security and Transparency Act of 2005.” S. 1783 combines provisions of S. 219, “The National Employee Savings and Trust Equity Guarantee Act,” reported by the Finance Committee, and “The Defined Benefit Security Act,” reported by the Committee on Health, Education, Labor, and Pensions. This report summarizes the major provisions of the compromise bill, as announced by the chairmen and ranking members of the two committees. digital.library.unt.edu/ark:/67531/metacrs7676/