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 Collection: Congressional Research Service Reports
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/
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/
S. 1961 and H.R. 4024: Legislative Responses to a Chemical Storage Facility Spill
This report describes and analyzes the Chemical Safety and Preparedness Act and H.R. 4024, the Ensuring Access to Clean Water Act of 2014. digital.library.unt.edu/ark:/67531/metadc284529/
The 1995 Farm Bill: Research, Education, and Extension Issues
The House Agriculture Committee has proposed extending Title XVI of the 1990 farm act (P.L. 101-624) for two years. Currently, the title will expire at the end of 1995. The title includes funding authority for the U.s. Department of Agriculture's (USDA) in-house research programs, as well as federal support for cooperative research, higher education, extension programs in the States, and several research grant programs. This report discusses efforts underway to extend this title and reform future legislation. It also outlines federal spending in these areas. digital.library.unt.edu/ark:/67531/metacrs285/
The 1995 Japan-U.S. Auto and Parts Trade Dispute: Terms of the Settlement and Implications
On June 28, 1995, the United States and Japan reached a settlement in a long-running dispute over access to Japan's market for automobiles and parts. 100-percent tariffs by the United States on imports of luxury cars from Japan had been threatened under a Section 301 unfair trade practices case dealing with the aftermarket for autoparts in Japan. This report describes the dispute, the settlement, and questions and issues that still remain. digital.library.unt.edu/ark:/67531/metacrs268/
The 1996 Farm Bill: Comparisons of Selected Provisions with Previous Law
Final congressional approval was given to H.R. 2854, the Federal Agricultural Improvement and Reform (FAIR) Act, otherwise known as the "1996 farm bill," on March 28, 1996. President Clinton signed the bill into law on April 4, 1996 (P.L. 104-127). In tabular format, this CRS report lays out in descriptive, rather than legislative language, the major provisions of the new farm bill in contrast to preceding law. digital.library.unt.edu/ark:/67531/metacrs278/
The 2001 and 2003 Bush Tax Cuts and Deficit Reduction
This report uses the context of the current and long-term economic environment to examine the tax cuts implemented by the George W. Bush Administration, including the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003. digital.library.unt.edu/ark:/67531/metadc98014/
2001 Authorization for Use of Military Force: Issues Concerning Its Continued Application
This report discusses the Congress-enacted legislation (2001 AUMF; P.L. 107-40; 50 U.S.C. §1541) to authorize the use of military force against those who perpetrated or provided support for the attacks on September 11, 2001. digital.library.unt.edu/ark:/67531/metadc505530/
2001 Tax Cut: Description, Analysis, and Background
A major tax cut, the Economic Growth and Tax Relief Reconciliation Act (EGTRRA), was enacted in June 2001. This report summarizes the provisions of the bill, analyzes effects, and considers the development of the legislation. digital.library.unt.edu/ark:/67531/metacrs3442/
2001 Tax Cut: Description, Analysis, and Background
A major tax cut, H.R. 1836, was enacted in June 2001, but contained sunsetted provisions. The House will consider, the week of April 15, making those tax provisions permanent. This report summarizes the provisions of the bill, analyzes effects, and considers the development of the legislation. digital.library.unt.edu/ark:/67531/metacrs3441/
The 2002 Farm Bill: Comparison of Commodity Support Provisions with the House and Senate Proposals, and Prior Law
A new farm bill, the Farm Security and Rural Investment Act of 2002 (P.L. 107- 171), covering crop years 2002-2007, was signed into law May 13, 2002. The previous farm bill (now prior law) was the Federal Agriculture Improvement and Reform Act of 1996 (P.L. 104-127), popularly called the FAIR Act. Commodity support authority in the FAIR Act (Title I, Agricultural Market Transition Act (AMTA)) was set to expire after crop year 2002. This report provides a side-by-side comparison of prior law (AMTA), with most commodity support provisions of Title I of the new law, and the House and Senate farm bills. digital.library.unt.edu/ark:/67531/metacrs8625/
The 2002 Farm Bill: Overview and Status
This report discusses the provisions of the 1996 farm bill, which was due to expire in 2002 but was extended for an additional 6 years on May 13, 2002 by President Bush (P.L. 107-171). The new law is called the "Farm Security and Rural Investment Act (FSRIA) of 2002. The new law generally supersedes the previous omnibus farm bill, the Federal Agriculture Improvement and Reform (FAIR) Act of 1996 (P.L. 104-127). The new farm law has attracted widespread criticism both in the U.S. and abroad. This report discusses these criticisms as well as the defenses of the law's proponents. digital.library.unt.edu/ark:/67531/metacrs2119/
The 2002 Farm Bill: Overview and Status
The Federal Agriculture Improvement and Reform, or FAIR, Act of 1996 (commonly known as the "farm bill"), which was due to expire in 2002, is expected to be extended for another six years when President Bush signs the bill into law. This report discusses the provisions of the new "farm bill," including the federal spending involved. digital.library.unt.edu/ark:/67531/metacrs2116/
The 2002 Farm Bill: Overview and Status
This report discusses the provisions of the 1996 farm bill, which was due to expire in 2002 but was extended (P.L. 107-171) for an additional 6 years on May 13, 2002. digital.library.unt.edu/ark:/67531/metacrs2117/
The 2002 Farm Law at a Glance
On May 13, 2002, President Bush signed the Farm Security and Rural Investment Act (FSRIA) of 2002 into law (P.L. 107-171). FSRIA is the latest in a long line of omnibus, multi-year farm bills. The 2002 law is the successor to the last omnibus measure, the Federal Agriculture Improvement and Reform Act of 1996 (P.L. 104-127). This report, to be updated if events warrant, provides selected highlights. digital.library.unt.edu/ark:/67531/metacrs2127/
2005 Gulf Coast Hurricanes: The Public Health and Medical Response
In response to a series of disasters (namely, the 2005 Hurricanes Katrina and Rita) and terrorist attacks (namely, the 2001 terror attacks) over the past decade, Congress, the Administration, state and local governments, and the private sector have made investments to improve disaster preparedness and response. New federal authorities and programs to strengthen the nation's public health system were introduced in comprehensive legislation in 2002. Congress also created the Department of Homeland Security (DHS) in 2002, and a new National Response Plan (NRP) was launched by DHS in December 2004. This report discusses the NRP and its components for public health and medical response, provides information on key response activities carried out by agencies in the Department of Health and Human Services (HHS) and DHS, and discusses certain issues in public health and medical preparedness that have been raised by the response to the 2005 Gulf Coast hurricanes. digital.library.unt.edu/ark:/67531/metacrs10363/
2005 Gulf Coast Hurricanes: The Public Health and Medical Response
This report discusses the National Response Plan (NRP) and its components for public health and medical response, provides information on key response activities carried out by agencies in the Department of Health and Human Serivces (HHS) and the Department of Homeland Security (DHS), and discusses certain issues in public health and medical preparedness that have been raised by the response to the 2005 Gulf Coast hurricanes. digital.library.unt.edu/ark:/67531/metacrs9707/
2006 National Ambient Air Quality Standards (NAAQS) for Fine Particulate Matter (PM2.5): Designating Nonattainment Areas
This report focuses primarily on the NAAQS implementation process for designating geographical nonattainment areas with respect to the tightening of the PM2.5 standards under the 2006 particulates NAAQS, including comparisons with the final designations under the 1997 PM2.5 NAAQS. Also included is a brief overview of states' subsequent obligations for developing and submitting implementation plans (SIPs) for attaining or maintaining compliance with the NAAQS. digital.library.unt.edu/ark:/67531/metadc122190/
The 2007-2009 Recession: Similarities to and Differences from the Past
According to the National Bureau of Economic Research (NBER), the U.S. economy was in a recession for 18 months from December 2007 to June 2009. It was the longest and deepest recession of the post-World War II era. This report provides information on the patterns found across past recessions since World War II to gauge whether and how this recession might be different. digital.library.unt.edu/ark:/67531/metadc29560/
The 2008 Farm Bill: A Summary of Major Provisions and Legislative Action
The report discusses the 2008 farm bill (H.R. 2419), covering a wide range of programs including The Food, Conservation, and Energy Act of 2008, farm credit, agricultural conservation, research, rural development, and foreign and domestic food programs, among others. digital.library.unt.edu/ark:/67531/metadc96768/
The 2008 Farm Bill: Analysis of Tax-Related Conservation Reserve Program Proposals
This report discusses the 2008 Farm Bill, which contains two tax-related proposals for the Conservation Reserve Program. digital.library.unt.edu/ark:/67531/metadc94243/
The 2008 Farm Bill: Major Provisions and Legislative Action
The report discusses the 2008 farm bill (H.R. 2419), covering a wide range of programs including The Food, Conservation, and Energy Act of 2008, farm credit, agricultural conservation, research, rural development, and foreign and domestic food programs, among others. digital.library.unt.edu/ark:/67531/metadc463223/
The 2009 Asia Pacific Economic Cooperation (APEC) Meetings and U.S. Trade Policy in Asia
This report discusses the Asia Pacific Economic Cooperation forum (APEC) approach to trade liberalization, results of the 2009 meetings in Singapore, APEC and U.S. trade policy in Asia as well as other issues regarding APEC. digital.library.unt.edu/ark:/67531/metadc505436/
2009 H1N1 "Swine Flu": CRS Experts
This report includes a table which provides access to names and contact information for CRS experts on policy concerns relating to swine influenza A virus (H1N1). Policy areas identified include: Identification, diagnosis, and surveillance of the virus; Treatment and prevention: antiviral drugs (Tamiflu, Relenza) and vaccines; Declarations of emergencies; Official plans and organizational responsibilities; and Restrictions on travel and trade. digital.library.unt.edu/ark:/67531/metadc626946/
The 2009 Influenza Pandemic: An Overview
This report first provides a synopsis of key events, actions taken, and authorities invoked by World Health Organization (WHO), the U.S. federal government, and state and local governments. digital.library.unt.edu/ark:/67531/metadc626907/
The 2009 Influenza Pandemic: An Overview
This report provides a synopsis of key events in the H1N1 pandemic response, followed by information about selected federal emergency management authorities and actions taken by the Department of Homeland Security (DHS), Health and Human Services (HHS), and state and local authorities. digital.library.unt.edu/ark:/67531/metadc627240/
The 2009 Influenza Pandemic: An Overview
This report describes the World Health Organization (WHO) process to determine the phase of a threatened or emerging flu pandemic, and touches on several related issues. digital.library.unt.edu/ark:/67531/metadc627009/
The 2009 Influenza Pandemic: An Overview
This report describes the World Health Organization (WHO) process to determine the phase of a threatened or emerging flu pandemic, and touches on several related issues. digital.library.unt.edu/ark:/67531/metadc627090/
The 2009 Influenza Pandemic: An Overview
This report first provides a synopsis of key events, actions taken, and authorities invoked by WHO, the U.S. federal government, and state and local governments. It then discusses the WHO process to determine the phase of a flu pandemic, and selected actions taken by the Departments of Homeland Security and Health and Human Services, and by state and local authorities. Next, it lists congressional hearings held to date, and provides information about appropriations and funding for pandemic flu activities. Finally, it summarizes U.S. government pandemic flu planning documents and lists sources for additional information about the situation as it unfolds. digital.library.unt.edu/ark:/67531/metadc26151/
The 2009 Influenza Pandemic: Selected Legal Issues
This report provides a brief overview of selected legal issues regarding the H1N1 influenza, including emergency measures, civil rights, liability issues, and employment issues. digital.library.unt.edu/ark:/67531/metadc626971/
The 2009 Influenza Pandemic: Selected Legal Issues
This report provides a brief overview of selected legal issues regarding the H1N1 influenza, including emergency measures, civil rights, liability issues, and employment issues. digital.library.unt.edu/ark:/67531/metadc689377/
The 2009 Influenza Pandemic: Selected Legal Issues
In late April 2009, human cases of infection with a novel influenza A(H1N1) virus, commonly known as "swine flu," were identified. Since then, the virus has become widespread. It is timely to examine the legal issues surrounding this public health threat. This report provides a brief overview of selected legal issues including emergency measures, civil rights, liability issues, and employment issues. digital.library.unt.edu/ark:/67531/metadc26152/
The 2009 Influenza Pandemic: Selected Legal Issues
Recent human cases of infection with a novel influenza A(H1N1) virus have been identified both internationally and in the United States. Since there has been human to human transmission and the new virus has the potential to become pandemic, it is timely to examine legal issues surrounding this emerging public health threat. This report will provide a brief overview of selected legal issues. digital.library.unt.edu/ark:/67531/metadc689254/
The 2009 Influenza Pandemic: Selected Legal Issues
This report provides a brief overview of selected legal issues including emergency measures, civil rights, liability issues, and employment issues. digital.library.unt.edu/ark:/67531/metadc689364/
The 2009 Influenza Pandemic: Selected Legal Issues
This report provides a brief overview of selected legal issues including emergency measures, civil rights, liability issues, and employment issues. digital.library.unt.edu/ark:/67531/metadc689421/
The 2009 Influenza Pandemic: Selected Legal Issues
Recent human cases of infection with a novel influenza A(H1N1) virus have been identified both internationally and in the United States. Since there has been human to human transmission and the new virus has the potential to become pandemic, it is timely to examine legal issues surrounding this emerging public health threat. This report will provide a brief overview of selected legal issues. digital.library.unt.edu/ark:/67531/metadc689481/
The 2009 Influenza Pandemic: U.S. Responses to Global Human Cases
This report discusses the April 2009 outbreak of the influenza strain known as H1N1, or commonly, swine influenza. This report describes the distribution of the virus and the statistics of affected areas, as well as international and U.S. efforts to treat infected persons, respond to outbreaks in various countries (such as Mexico and other Latin American nations), and prepare for a possible influenza pandemic. digital.library.unt.edu/ark:/67531/metadc26157/
The 2009 U.N. Durban Review Conference: Follow-Up to the 2001 U.N. World Conference Against Racism
This report provides information on the 2001 World Conference Against Racism and the circumstances of U.S. withdrawal. It discusses preparations for the Durban Review Conference, including U.S. policy and reaction from other governments. It highlights possible issues for the 111th Congress, including the Review Conference preparatory process, U.S. funding of the Conference, and the political and diplomatic impact of U.S. engagement. digital.library.unt.edu/ark:/67531/metadc26291/
The 2010 Decennial Census: Background and Issues
The U.S. Constitution--Article 1, Section 2, clause 3, as modified by Section 2 of the Fourteenth Amendment--requires a population census every 10 years, to serve as the basis for reapportioning seats in the House of Representatives. Decennial census data also are used for within-state redistricting and in certain formulas that determine the annual distribution of more than $400 billion dollars in federal and state funds. This report discusses the major innovations that were planned for the 2010 census, problems encountered with the attempt to automate certain census field operations, the persistent differential census undercount of less advantaged groups in the population, and efforts to ensure an equitable census. digital.library.unt.edu/ark:/67531/metadc501960/
The 2010 Decennial Census: Background and Issues
This report discusses the major innovations that were planned for the 2010 Census, problems encountered in the attempt to automate certain decennial field operations, issues of census accuracy and coverage, and efforts to ensure an equitable count. digital.library.unt.edu/ark:/67531/metadc700815/
The 2010 Deepwater Horizon Oil Spill: Natural Resource Damage Assessment Under the Oil Pollution Act
Report that examines the Natural Resources Damage Assessment (NRDA) process under the Oil Pollution Act (OPA) in the context of the Deepwater Horizon spill. digital.library.unt.edu/ark:/67531/metadc227729/
2010 Non-Proliferation Treaty (NPT) Review Conference: Key Issues and Implications
The report includes a short summary of the provisions and goals of the Non-Proliferation Treaty (NPT) and a brief history of past review conferences. It also discusses the key issues that the participants are likely to address during the 2010 conference. digital.library.unt.edu/ark:/67531/metadc501573/
The 2010 Oil Spill: Criminal Liability Under Wildlife Laws
In April 2010 an explosion occurred on an oil rig in the Gulf of Mexico, reportedly killing 11 people, and, according to federal experts, causing the worst oil spill in U.S. history. Millions of barrels of oil are believed to have leaked into the Gulf of Mexico. As the oil spreads, the implications for harm to wildlife grow. The United States has many laws that protect wildlife from harm. This report discusses three: the Endangered Species Act, the Marine Mammal Protection Act, and the Migratory Bird Treaty Act. digital.library.unt.edu/ark:/67531/metadc490908/
The 2010 Oil Spill: MMS/BOEMRE and NEPA
This report reviews the environmental procedures required following the explosion of an oil well on a tract leased by BP from the federal government. digital.library.unt.edu/ark:/67531/metadc491563/
The 2010 Oil Spill: MMS/BOEMRE and NEPA
This report reviews the environmental procedures required following the explosion of an oil well on a tract leased by BP from the federal government. digital.library.unt.edu/ark:/67531/metadc103097/
The 2010 Oil Spill: Natural Resource Damage Assessment Under the Oil Pollution Act
The 2010 Deepwater Horizon oil spill leaked an estimated 4.1 million barrels of oil into the Gulf of Mexico, damaging the waters, shores, and marshes, and the fish and wildlife that live there. When resources in the public trust are harmed by contamination, federal, state, foreign, and tribal governments may seek compensation for damage to natural resources under certain laws. This is done in two steps: first, by assessing the harm; then, by determining how and what restoration will take place. Compensation for natural resource damage is intended to restore the natural resources to their condition before the damage and to compensate the public for the lost use of those resources. This report discusses legislation that provides a framework for assessing and mitigating the damage caused by such spills. digital.library.unt.edu/ark:/67531/metadc491222/