Latest content added for UNT Digital Library Partner: UNT Libraries Government Documents Departmenthttps://digital.library.unt.edu/explore/partners/UNTGD/browse/?start=1120&fq=untl_decade:1990-1999&fq=untl_collection:CRSR2005-06-12T06:12:49-05:00UNT LibrariesThis is a custom feed for browsing UNT Digital Library Partner: UNT Libraries Government Documents DepartmentTaxpayer Protections in the Proposed IRS Restructuring Act: Burden of Proof2005-06-12T06:12:49-05:00https://digital.library.unt.edu/ark:/67531/metacrs792/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs792/"><img alt="Taxpayer Protections in the Proposed IRS Restructuring Act: Burden of Proof" title="Taxpayer Protections in the Proposed IRS Restructuring Act: Burden of Proof" src="https://digital.library.unt.edu/ark:/67531/metacrs792/small/"/></a></p><p>None</p>IRS Reform: Innocent Spouse Rule2005-06-12T06:12:15-05:00https://digital.library.unt.edu/ark:/67531/metacrs791/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs791/"><img alt="IRS Reform: Innocent Spouse Rule" title="IRS Reform: Innocent Spouse Rule" src="https://digital.library.unt.edu/ark:/67531/metacrs791/small/"/></a></p><p>Married couples filing joint tax returns are liable individually and as a couple for all taxes due on the return with a limited exemption for innocent spouses. This report discusses joint and several liability, which has been the subject of much criticism and calls for reform or elimination.</p>Capital Gains Taxes: An Overview2005-06-12T06:11:44-05:00https://digital.library.unt.edu/ark:/67531/metacrs1024/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs1024/"><img alt="Capital Gains Taxes: An Overview" title="Capital Gains Taxes: An Overview" src="https://digital.library.unt.edu/ark:/67531/metacrs1024/small/"/></a></p><p>The capital gains tax has been a tax cut target since the 1986 Tax Reform Act treated capital gains as ordinary income. An argument for lower capital gains taxes is reduction of the lock-in effect. Some also believe that lower capital gains taxes will cost little compared to the benefits they bring and that lower taxes induce additional economic growth, although the magnitude of these potential effects is in some dispute. Others criticize lower capital gains taxes as benefitting higher income individuals and express concerns about the budget effects, particularly in future years. Another criticism of lower rates is the possible role of a larger capital gains tax differential in encouraging tax sheltering activities and adding complexity to the tax law.</p>Effects of Flat Taxes and Other Proposals on Housing: An Overview2005-06-12T06:11:44-05:00https://digital.library.unt.edu/ark:/67531/metacrs359/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs359/"><img alt="Effects of Flat Taxes and Other Proposals on Housing: An Overview" title="Effects of Flat Taxes and Other Proposals on Housing: An Overview" src="https://digital.library.unt.edu/ark:/67531/metacrs359/small/"/></a></p><p>Studies have estimated that some of these revisions would cause a decline in demand for houses and significant reduction in house prices--perhaps in excess of 15 percent. These studies, however, presumed a fixed supply of housing; even a limited supply response would greatly decrease predicted asset price effects. Supply response is likely to be large in the long run and not insignificant in the short run. Effects on housing demand might also be mitigated by increases in savings rates and lower interest rates. Thus, effects of the flat tax on housing prices are likely to be limited in the short run and very small in the long run. Rental housing demand, on the other hand, would be encouraged with a shift to a consumption tax base.</p>The Flat Tax and Other Proposals: Effects on Housing2005-06-12T06:11:43-05:00https://digital.library.unt.edu/ark:/67531/metacrs360/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs360/"><img alt="The Flat Tax and Other Proposals: Effects on Housing" title="The Flat Tax and Other Proposals: Effects on Housing" src="https://digital.library.unt.edu/ark:/67531/metacrs360/small/"/></a></p><p>Several proposals for major reform of the Federal income tax system, including replacement of the current tax with a new type of tax, have been introduced or considered in the 104th Congress. Among the most widely discussed are the flat tax, a value-added tax, a national sales tax, a proposal for a direct consumption tax (called the USA tax), and income tax reform. Most of these new taxes convert the tax base from an income to a consumption base, most eliminate deductions for mortgage interest and property taxes, and most flatten the rate structure--in some cases by adopting a single tax rate. While these tax revisions touch on all aspects of the economy, this paper focuses on the effects on housing.</p>Comparison of 501(c )(3) and 501(c )(4) Organizations2005-06-12T06:10:05-05:00https://digital.library.unt.edu/ark:/67531/metacrs260/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs260/"><img alt="Comparison of 501(c )(3) and 501(c )(4) Organizations" title="Comparison of 501(c )(3) and 501(c )(4) Organizations" src="https://digital.library.unt.edu/ark:/67531/metacrs260/small/"/></a></p><p>This paper briefly compares the differences between tax-exempt organizations described in Internal Revenue Code section 501(c)(3) and those described in section 501(c)(4). Although some organizations can qualify as either a 501(c)(3) or a 501(c)(4) organization, there are two outstanding differences
between the two categories which may make one type of exemption more desirable than the other: deductibility of contributions and ability to lobby without significant limits.</p>Capital Gains and Securities Transactions Taxation in Japan: Fact Sheet2005-06-12T06:08:49-05:00https://digital.library.unt.edu/ark:/67531/metacrs155/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs155/"><img alt="Capital Gains and Securities Transactions Taxation in Japan: Fact Sheet" title="Capital Gains and Securities Transactions Taxation in Japan: Fact Sheet" src="https://digital.library.unt.edu/ark:/67531/metacrs155/small/"/></a></p><p>This fact sheet provides information on the taxation of securities transactions and capital gains income in Japan at the national level.</p>Right to a Clean Environment Provisions in State Constitutions, and Arguments as to a Federal Counterpart2005-06-12T06:06:48-05:00https://digital.library.unt.edu/ark:/67531/metacrs1023/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs1023/"><img alt="Right to a Clean Environment Provisions in State Constitutions, and Arguments as to a Federal Counterpart" title="Right to a Clean Environment Provisions in State Constitutions, and Arguments as to a Federal Counterpart" src="https://digital.library.unt.edu/ark:/67531/metacrs1023/small/"/></a></p><p>The issue arises occasionally whether it might be desirable to amend the U.S. Constitution to add an environmental provision - such as one declaring an individual right to a clean environment. Some attention was given this issue during the 1970s, when over a dozen states adopted clean environment or other environmentally oriented provisions in their constitutions. Our focus here is solely personal right to a clean environment provisions and the questions they raise. Are they self-executing, or dependent instead on implementing legislation? Do they create private rights of action? If so, on whose behalf, for what remedies, and against what categories of defendants? What is the standard to be enforced, and the level of proof needed to show injury? And so on. All these issues would arise as well were a federal-right-to-a-clean-environment provision to be proposed. In addition, a federal provision would implicate federalism concerns if its scope exceeded that of the Commerce Clause.</p>Mandates Information Act: Action in the 106th Congress2005-06-12T06:06:47-05:00https://digital.library.unt.edu/ark:/67531/metacrs1022/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs1022/"><img alt="Mandates Information Act: Action in the 106th Congress" title="Mandates Information Act: Action in the 106th Congress" src="https://digital.library.unt.edu/ark:/67531/metacrs1022/small/"/></a></p><p>None</p>Managing Regional Growth: Is There a Role for Congress?2005-06-12T06:06:10-05:00https://digital.library.unt.edu/ark:/67531/metacrs1021/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs1021/"><img alt="Managing Regional Growth: Is There a Role for Congress?" title="Managing Regional Growth: Is There a Role for Congress?" src="https://digital.library.unt.edu/ark:/67531/metacrs1021/small/"/></a></p><p>Regional growth management is largely addressed at he local and state levels, driven by a myriad of concerns. Many of these concerns re driven by the concept of sprawl, and pit expansion of suburban development against protection of open space, agricultural activities, and amenity values. Local and state policies to these concerns are also diverse.</p>PILT (Payments in Lieu of Taxes): Somewhat Simplified2005-06-12T05:57:12-05:00https://digital.library.unt.edu/ark:/67531/metacrs790/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs790/"><img alt="PILT (Payments in Lieu of Taxes): Somewhat Simplified" title="PILT (Payments in Lieu of Taxes): Somewhat Simplified" src="https://digital.library.unt.edu/ark:/67531/metacrs790/small/"/></a></p><p>Under current federal law, local governments are compensated through various programs for losses to their tax bases due to the presence of most federally owned land. Some of these programs are run by specific agencies, and apply only to that agency's land. The most widely applicable program, while run by the Bureau of Land Management (BLM), applies to many types of federally owned land, and is called "Payments in Lieu of Taxes" or PILT. The level of payments is calculated under a complex formula.</p>Mandates Information Act: Implications for Congressional Action on Legislation Containing Private Sector Mandates2005-06-12T05:57:11-05:00https://digital.library.unt.edu/ark:/67531/metacrs789/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs789/"><img alt="Mandates Information Act: Implications for Congressional Action on Legislation Containing Private Sector Mandates" title="Mandates Information Act: Implications for Congressional Action on Legislation Containing Private Sector Mandates" src="https://digital.library.unt.edu/ark:/67531/metacrs789/small/"/></a></p><p>None</p>The New Welfare Law: Temporary Assistance for Needy Families2005-06-12T05:56:45-05:00https://digital.library.unt.edu/ark:/67531/metacrs492/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs492/"><img alt="The New Welfare Law: Temporary Assistance for Needy Families" title="The New Welfare Law: Temporary Assistance for Needy Families" src="https://digital.library.unt.edu/ark:/67531/metacrs492/small/"/></a></p><p>None</p>New Welfare Law: Comparison of the New Block Grant Program with Aid to Families with Dependent Children2005-06-12T05:56:15-05:00https://digital.library.unt.edu/ark:/67531/metacrs491/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs491/"><img alt="New Welfare Law: Comparison of the New Block Grant Program with Aid to Families with Dependent Children" title="New Welfare Law: Comparison of the New Block Grant Program with Aid to Families with Dependent Children" src="https://digital.library.unt.edu/ark:/67531/metacrs491/small/"/></a></p><p>None</p>The Governors and Lieutenant Governors of the States and Other Jurisdictions2005-06-12T05:55:13-05:00https://digital.library.unt.edu/ark:/67531/metacrs788/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs788/"><img alt="The Governors and Lieutenant Governors of the States and Other Jurisdictions" title="The Governors and Lieutenant Governors of the States and Other Jurisdictions" src="https://digital.library.unt.edu/ark:/67531/metacrs788/small/"/></a></p><p>None</p>American Federalism, 1776 to 1997: Significant Events2005-06-12T05:54:53-05:00https://digital.library.unt.edu/ark:/67531/metacrs490/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs490/"><img alt="American Federalism, 1776 to 1997: Significant Events" title="American Federalism, 1776 to 1997: Significant Events" src="https://digital.library.unt.edu/ark:/67531/metacrs490/small/"/></a></p><p>This report identifies several significant eras and events in the evolution of American federalism and provides a capsule description or discussion of each. It should be noted that among experts in the field of federalism there may be a general consensus concerning the evolution of American federalism; however, the choice of events and scholarly interpretations of such events may vary and are by nature subjective.</p>Unfunded Mandate Reform Act: A Brief Summary2005-06-12T05:54:52-05:00https://digital.library.unt.edu/ark:/67531/metacrs259/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs259/"><img alt="Unfunded Mandate Reform Act: A Brief Summary" title="Unfunded Mandate Reform Act: A Brief Summary" src="https://digital.library.unt.edu/ark:/67531/metacrs259/small/"/></a></p><p>The Unfunded Mandate Reform Act of 1995 (S. 1; H.R. 5) responds to the concerns of many State and local officials with regard to costs placed upon them by "unfunded mandates." Generally, unfunded mandates are responsibilities or duties placed on one level of government by another without paying the costs of carrying out such responsibilities or duties.</p>Community Services Block Grants: Background and Current Legislation2005-06-12T05:52:50-05:00https://digital.library.unt.edu/ark:/67531/metacrs787/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs787/"><img alt="Community Services Block Grants: Background and Current Legislation" title="Community Services Block Grants: Background and Current Legislation" src="https://digital.library.unt.edu/ark:/67531/metacrs787/small/"/></a></p><p>This report provides background on the Community Services Block Grants (CSBG) and related activities, including information on funding, and tracks the progress of relevant legislation and appropriations measures.</p>Space Stations2005-06-12T05:11:30-05:00https://digital.library.unt.edu/ark:/67531/metacrs258/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs258/"><img alt="Space Stations" title="Space Stations" src="https://digital.library.unt.edu/ark:/67531/metacrs258/small/"/></a></p><p>Congress continues to debate NASA's Europe, Japan, and Canada to build the plan to build a permanently occupied space station. They plan to provide station. Controversial since its inception in 1984, the space station, called Freedom for many years, was redesigned several times. Now it is tentatively called Alpha.</p>Interstate Waste Transport: Legislative Issues2005-06-12T04:55:40-05:00https://digital.library.unt.edu/ark:/67531/metacrs1020/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs1020/"><img alt="Interstate Waste Transport: Legislative Issues" title="Interstate Waste Transport: Legislative Issues" src="https://digital.library.unt.edu/ark:/67531/metacrs1020/small/"/></a></p><p>This report discusses ten issues raised by proposed legislation to allow controls on interstate commerce in solid waste. Such legislation has been considered in every Congress since 1990.</p>Superfund Reauthorization Issues in the 105th Congress2005-06-12T04:53:28-05:00https://digital.library.unt.edu/ark:/67531/metacrs786/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs786/"><img alt="Superfund Reauthorization Issues in the 105th Congress" title="Superfund Reauthorization Issues in the 105th Congress" src="https://digital.library.unt.edu/ark:/67531/metacrs786/small/"/></a></p><p>For the third Congress in a row, there was a major effort to reauthorize Superfund. Chairmen of the three committees of jurisdiction introduced comprehensive reauthorization bills -- S. 8, H.R. 2727, and H.R. 3000; hearings were held on all three, S. 8 was ordered reported, and H.R. 2727 was approved by subcommittee. None of these bills was enacted.</p>Proposed High-Level Nuclear Waste Repository: Yucca Mountain Site Characterization Progress2005-06-12T04:53:28-05:00https://digital.library.unt.edu/ark:/67531/metacrs1019/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs1019/"><img alt="Proposed High-Level Nuclear Waste Repository: Yucca Mountain Site Characterization Progress" title="Proposed High-Level Nuclear Waste Repository: Yucca Mountain Site Characterization Progress" src="https://digital.library.unt.edu/ark:/67531/metacrs1019/small/"/></a></p><p>This report discusses current findings on the site's geology, hydrology, geochemistry, and tectonic history; reviews the site characterization process that DOE is pursuing; discusses the problems inherent in assessing risk and projecting site suitability; and reviews concerns regarding attempts to model the repository's behavior into the distant millennia.</p>Solid Waste Issues in the 105th Congress2005-06-12T04:53:27-05:00https://digital.library.unt.edu/ark:/67531/metacrs785/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs785/"><img alt="Solid Waste Issues in the 105th Congress" title="Solid Waste Issues in the 105th Congress" src="https://digital.library.unt.edu/ark:/67531/metacrs785/small/"/></a></p><p>The 105th Congress adjourned without passing any legislation affecting solid waste management. Changes to the Leaking Underground Storage Tank (LUST) cleanup program and bills to exempt from hazardous waste management requirements certain wastes generated by remediation of old waste sites had been considered possible until late in the second session. The House passed changes to the LUST program (H.R. 688) on April 23, 1997. A comparable Senate bill (S. 555) was ordered reported, amended, September 23, 1998; but it never came to the floor.</p>Superfund Reauthorization Issues in the 105th Congress2005-06-12T04:53:27-05:00https://digital.library.unt.edu/ark:/67531/metacrs489/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs489/"><img alt="Superfund Reauthorization Issues in the 105th Congress" title="Superfund Reauthorization Issues in the 105th Congress" src="https://digital.library.unt.edu/ark:/67531/metacrs489/small/"/></a></p><p>Reauthorizing the Superfund hazardous waste cleanup law is a top environmental priority in the 105th Congress, according to congressional leaders and the subcommittees with jurisdiction. The program has been accused of being slow, ineffective, and too expensive. Many feel its liability system is unfair. And the taxes that feed the Superfund trust fund expired on December 31, 1995.</p>Waste Trade and the Basel Convention: Background and Update2005-06-12T04:46:34-05:00https://digital.library.unt.edu/ark:/67531/metacrs783/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs783/"><img alt="Waste Trade and the Basel Convention: Background and Update" title="Waste Trade and the Basel Convention: Background and Update" src="https://digital.library.unt.edu/ark:/67531/metacrs783/small/"/></a></p><p>The United States played a major role in developing the 1989 United Nations-sponsored Basel Convention on the Control of the Transboundary Movement of Hazardous Wastes and Their Disposal, a key purpose of which is to protect countries from receiving unwanted shipments of wastes. The Convention entered into force in 1992, and by mid-1998, 121 countries (but not the United States) had ratified it. In 1991, the Bush Administration transmitted the Convention to the Senate for advice and consent to ratification aid offered implementing legislation. The Senate consented to ratification in 1992; however, implementing legislation has not been enacted. (Although existing U.S. law regulates hazardous waste,</p>Superfund and States: The State Role and Other Issues2005-06-12T04:46:34-05:00https://digital.library.unt.edu/ark:/67531/metacrs488/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs488/"><img alt="Superfund and States: The State Role and Other Issues" title="Superfund and States: The State Role and Other Issues" src="https://digital.library.unt.edu/ark:/67531/metacrs488/small/"/></a></p><p>The Comprehensive Environmental Response, Compensation, and Liability Act (CERCLA, or 99Superftind"), when it was enacted in 1980, gave the federal government the lead role in cleaning up the nation's worst hazardous waste sites. It did not envision that states would assume responsibility to run the program, unlike most other environmental laws. Since 1980, states have come to play an increasingly important role in waste site cleanup and now, through cooperative arrangements, have assumed lead responsibility for about 10% of federal Superfund sites (those on the National Priorities List, or NPL).</p>Nuclear Weapons: Disposal Options for Surplus Weapons-Usable Plutonium2005-06-12T04:46:33-05:00https://digital.library.unt.edu/ark:/67531/metacrs486/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs486/"><img alt="Nuclear Weapons: Disposal Options for Surplus Weapons-Usable Plutonium" title="Nuclear Weapons: Disposal Options for Surplus Weapons-Usable Plutonium" src="https://digital.library.unt.edu/ark:/67531/metacrs486/small/"/></a></p><p>With the end of the Cold War, the Strategic Arms Reduction Treaties (START), and other agreements, the United States and Russia have dramatically reduced their arsenals of nuclear weapons. As a result, each side has accumulated large stockpiles of plutonium, one of the principal materials used in nuclear warheads. The United States recently declared a holding of approximately 50 metric tons of weapons-usable plutonium excess to military needs. Even greater levels are believed to exist in Russia.</p>Superfund Fact Book2005-06-12T04:46:33-05:00https://digital.library.unt.edu/ark:/67531/metacrs487/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs487/"><img alt="Superfund Fact Book" title="Superfund Fact Book" src="https://digital.library.unt.edu/ark:/67531/metacrs487/small/"/></a></p><p>The Superfund program is the principal federal effort for cleaning up inactive hazardous waste sites and protecting public health and the environment from releases of hazardous substances. The Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA) established the program, and the Superfund Amendments and Reauthorization Act of 1986 (SARA) amended it. This report is a compendium of data and other pertinent information about CERCIA and the Superfund program, followed by a glossary.</p>Taxes to Finance Superfund2005-06-12T04:46:32-05:00https://digital.library.unt.edu/ark:/67531/metacrs358/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs358/"><img alt="Taxes to Finance Superfund" title="Taxes to Finance Superfund" src="https://digital.library.unt.edu/ark:/67531/metacrs358/small/"/></a></p><p>Since its reauthorization in 1986 through December 31, 1995, the Hazardous Substance Superfund, which was first created in 1980, has been financed largely by the revenues generated from three excise taxes on petroleum and chemicals and a special income tax on corporations.</p>Superfund Reauthorization in the Senate: A Summary of S. 12852005-06-12T04:46:31-05:00https://digital.library.unt.edu/ark:/67531/metacrs257/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs257/"><img alt="Superfund Reauthorization in the Senate: A Summary of S. 1285" title="Superfund Reauthorization in the Senate: A Summary of S. 1285" src="https://digital.library.unt.edu/ark:/67531/metacrs257/small/"/></a></p><p>The Superfund reauthorization vehicle in the Senate is S. 1285, introduced on September 29, 1995, by Senator Bob Smith, chairman of a subcommittee of the Environment and Public Works Committee.</p>Civilian Nuclear Spent Fuel Temporary Storage Options2005-06-12T04:46:31-05:00https://digital.library.unt.edu/ark:/67531/metacrs784/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs784/"><img alt="Civilian Nuclear Spent Fuel Temporary Storage Options" title="Civilian Nuclear Spent Fuel Temporary Storage Options" src="https://digital.library.unt.edu/ark:/67531/metacrs784/small/"/></a></p><p>The Department of Energy (DOE) is studying a site at Yucca Mountain, Nevada, for a permanent underground repository for highly radioactive spent fuel from nuclear reactors, but delays have pushed back the facility’s opening date to 2010 at the earliest. In the meantime, spent fuel is accumulating at U.S. nuclear plant sites at the rate of about 2,000 metric tons per year. Major options for managing those growing quantities of nuclear spent fuel include continued storage at reactors, construction of a DOE interim storage site near Yucca Mountain, and licensing of private storage facilities. Arguments for development of a federal interim storage facility include DOE legal obligations, long-term costs, and public controversy over new on-site storage facilities. Opposition to centralized storage centers on the potential risks of a large-scale nuclear waste transportation campaign.</p>Superfund Cleanup Standards Reconsidered2005-06-12T04:45:37-05:00https://digital.library.unt.edu/ark:/67531/metacrs256/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs256/"><img alt="Superfund Cleanup Standards Reconsidered" title="Superfund Cleanup Standards Reconsidered" src="https://digital.library.unt.edu/ark:/67531/metacrs256/small/"/></a></p><p>The reauthorization of the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA), commonly known as Superfund, has focused on two major areas of reform: liability, and cleanup standards/remedy selection.</p>High-Level Nuclear Waste Disposal - A Fact Sheet2005-06-12T04:45:34-05:00https://digital.library.unt.edu/ark:/67531/metacrs75/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs75/"><img alt="High-Level Nuclear Waste Disposal - A Fact Sheet" title="High-Level Nuclear Waste Disposal - A Fact Sheet" src="https://digital.library.unt.edu/ark:/67531/metacrs75/small/"/></a></p><p>The Federal government's high-level waste disposal program is designed to build a permanent repository for highly radioactive waste from nuclear power plants and defense facilities. The Nuclear Waste Policy Act of 1982 (NWPA) created an office in the Department of Energy (DOE) to develop this repository, to be paid for by a fee on nuclear-generated electricity.</p>Treatment Technologies at Superfund Sites2005-06-12T04:45:33-05:00https://digital.library.unt.edu/ark:/67531/metacrs16/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs16/"><img alt="Treatment Technologies at Superfund Sites" title="Treatment Technologies at Superfund Sites" src="https://digital.library.unt.edu/ark:/67531/metacrs16/small/"/></a></p><p>The Comprehensive Environmental Response, Compensation. and Liability Act of 1980 (CERCLA), commonly known as Superfund, authorizes the Federal Government, through the Environmental Protection Agency (EPA), to clean up hazardous waste sites. There are currently about 1,200 sites on Superfund's National Priorities List, with remedial costs expected to be around $40 billion.</p>Social Security and the Federal Budget: What Does Social Security's Being "Off Budget" Mean?2005-06-12T04:13:15-05:00https://digital.library.unt.edu/ark:/67531/metacrs782/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs782/"><img alt="Social Security and the Federal Budget: What Does Social Security's Being "Off Budget" Mean?" title="Social Security and the Federal Budget: What Does Social Security's Being "Off Budget" Mean?" src="https://digital.library.unt.edu/ark:/67531/metacrs782/small/"/></a></p><p>As a result of a series of laws enacted in 1983, 1985 and 1990, Social Security
is considered to be “off-budget” for federal budget purposes. While the meaning of
this might seem obvious — that Social Security is not to be considered as part of the
federal budget — many people are perplexed by the continued use of aggregate
budget figures that include Social Security’s receipts and expenditures.</p>Social Security and the Federal Budget: What Does Social Security's Being "Off Budget" Mean?2005-06-12T04:12:29-05:00https://digital.library.unt.edu/ark:/67531/metacrs781/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs781/"><img alt="Social Security and the Federal Budget: What Does Social Security's Being "Off Budget" Mean?" title="Social Security and the Federal Budget: What Does Social Security's Being "Off Budget" Mean?" src="https://digital.library.unt.edu/ark:/67531/metacrs781/small/"/></a></p><p>As a result of a series of laws enacted in 1983, 1985 and 1990, Social Security is considered to be "off budget" for federal budget purposes. While the meaning of this might seem obvious -- that Social Security is not to be considered as part of the federal budget -- many people are perplexed by the use of aggregate budget figures that count all federal receipts and expenditures, including Social Security's.</p>Social Security: Recommendations of the 1994-1996 Advisory Council on Social Security2005-06-12T04:12:28-05:00https://digital.library.unt.edu/ark:/67531/metacrs485/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs485/"><img alt="Social Security: Recommendations of the 1994-1996 Advisory Council on Social Security" title="Social Security: Recommendations of the 1994-1996 Advisory Council on Social Security" src="https://digital.library.unt.edu/ark:/67531/metacrs485/small/"/></a></p><p>None</p>Social Security Financing Reform: Lessons from the 1983 Amendments2005-06-12T04:11:46-05:00https://digital.library.unt.edu/ark:/67531/metacrs484/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs484/"><img alt="Social Security Financing Reform: Lessons from the 1983 Amendments" title="Social Security Financing Reform: Lessons from the 1983 Amendments" src="https://digital.library.unt.edu/ark:/67531/metacrs484/small/"/></a></p><p>None</p>Ideas for Privatizing Social Security2005-06-12T04:09:31-05:00https://digital.library.unt.edu/ark:/67531/metacrs780/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs780/"><img alt="Ideas for Privatizing Social Security" title="Ideas for Privatizing Social Security" src="https://digital.library.unt.edu/ark:/67531/metacrs780/small/"/></a></p><p>There has been considerable interest recently in privatizing Social Security. The ideas
are wide-ranging: from adoption of a totally-revamped system of personal retirement
accounts, similar to an approach taken by Chile in 1983, to permitting optional earmarking
of a portion of existing payroll taxes for personal savings. This report summarizes the
proposals that have emerged and the issues surrounding them.</p>Current Social Security Issues2005-06-12T04:08:53-05:00https://digital.library.unt.edu/ark:/67531/metacrs779/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs779/"><img alt="Current Social Security Issues" title="Current Social Security Issues" src="https://digital.library.unt.edu/ark:/67531/metacrs779/small/"/></a></p><p>Social Security is the focus of intense public interest. Projected long-range funding problems, public skepticism about its future, and a growing perception that Social Security will not be as good a value for future retirees as it is today are fueling calls for reform. This report, updated regularly, discusses a number of the major Social Security issues currently drawing congressional attention.</p>The Financial Outlook for Social Security and Medicare2005-06-12T04:06:09-05:00https://digital.library.unt.edu/ark:/67531/metacrs778/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs778/"><img alt="The Financial Outlook for Social Security and Medicare" title="The Financial Outlook for Social Security and Medicare" src="https://digital.library.unt.edu/ark:/67531/metacrs778/small/"/></a></p><p>This report provides an overview of the financial outlook for Social Security and Medicare programs.</p>Social Security: The Relationship of Taxes and Benefits for Past, Present, and Future Retirees2005-06-12T04:04:35-05:00https://digital.library.unt.edu/ark:/67531/metacrs777/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs777/"><img alt="Social Security: The Relationship of Taxes and Benefits for Past, Present, and Future Retirees" title="Social Security: The Relationship of Taxes and Benefits for Past, Present, and Future Retirees" src="https://digital.library.unt.edu/ark:/67531/metacrs777/small/"/></a></p><p>In recent years considerable public attention has focused on Social Security's treatment of younger versus older workers. Analysts sometimes have addressed this issue by examining the value Social Security provides each generation of workers in relation to the Social Security taxes they pay. These are referred to as "moneys worth" analyses.</p>Social Security Taxes: Where Do Surplus Taxes Go and How Are They Used?2005-06-12T04:00:59-05:00https://digital.library.unt.edu/ark:/67531/metacrs776/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs776/"><img alt="Social Security Taxes: Where Do Surplus Taxes Go and How Are They Used?" title="Social Security Taxes: Where Do Surplus Taxes Go and How Are They Used?" src="https://digital.library.unt.edu/ark:/67531/metacrs776/small/"/></a></p><p>The costs of the Social Security program, both its benefits and administrative
expenses, are financed by a tax on wages and self-employment income. Commonly
referred to as FICA and SECA taxes (because they are levied under the Federal
Insurance and Self-Employment Contributions Acts), these taxes flow each day into
thousands of depository accounts maintained by the government with financial
institutions across the country. Along with many other forms of revenues, these Social
Security taxes become part of the government’s operating cash pool, or what is more
commonly referred to as the U.S. treasury. In effect, once these taxes are received, they
become indistinguishable from other monies the government takes in.</p>Summary of Major Changes in the Social Security Cash Benefits Program: 1935-19962005-06-12T04:00:40-05:00https://digital.library.unt.edu/ark:/67531/metacrs357/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs357/"><img alt="Summary of Major Changes in the Social Security Cash Benefits Program: 1935-1996" title="Summary of Major Changes in the Social Security Cash Benefits Program: 1935-1996" src="https://digital.library.unt.edu/ark:/67531/metacrs357/small/"/></a></p><p>None</p>Social Security: Brief Facts and Statistics2005-06-12T03:59:29-05:00https://digital.library.unt.edu/ark:/67531/metacrs775/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs775/"><img alt="Social Security: Brief Facts and Statistics" title="Social Security: Brief Facts and Statistics" src="https://digital.library.unt.edu/ark:/67531/metacrs775/small/"/></a></p><p>This document provides facts and statistics about Social Security that are frequently requested by Members of Congress and their staffs. Its purpose is to provide quick answers to basic questions about the program. It should not be treated as a guide to Social Security. The reader is advised to consult other publications for explanations of how eligibility and benefits are determined and how the program is financed. Among them are two pamphlets published by the Social Security Administration (SSA) entitled Basic Facts About Social Security and Understanding Social Security which are contained in the Congressional Research Service (CRS) Info Pack IP 153S, Social Security: An Introduction. SSA also issues numerous other pamphlets on various aspects of the program as well as a lengthy Handbook on Social Security. For other possible sources that provide data and basic descriptive material, see the references listed at the end of this document.</p>Environmental, Health, and Safety Tradeoffs: A Discussion of Policymaking Opportunities and Constraints2005-06-12T03:41:36-05:00https://digital.library.unt.edu/ark:/67531/metacrs1018/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs1018/"><img alt="Environmental, Health, and Safety Tradeoffs: A Discussion of Policymaking Opportunities and Constraints" title="Environmental, Health, and Safety Tradeoffs: A Discussion of Policymaking Opportunities and Constraints" src="https://digital.library.unt.edu/ark:/67531/metacrs1018/small/"/></a></p><p>This report discusses the implications of cost-benefit analysis and risk assessment in the context of congressional and administrative decision-making structures. It identifies constraints on flexible decision-making and some implications of trying to overcome them.</p>Research and Development Funding: Fiscal Year 19982005-06-12T03:41:35-05:00https://digital.library.unt.edu/ark:/67531/metacrs483/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs483/"><img alt="Research and Development Funding: Fiscal Year 1998" title="Research and Development Funding: Fiscal Year 1998" src="https://digital.library.unt.edu/ark:/67531/metacrs483/small/"/></a></p><p>President Clinton requested $75.469 billion for R&D in FY1998, a 2.2% increase over FY1997. However, this request would have increased the actual conduct of R&D less than 2.2% due to a proposed 50% increase associated with upfront funding for major research facilities, mostly in DOE.</p>Science, Technology, and Medicine: Issues Facing the 105th Congress, Second Session2005-06-12T03:41:35-05:00https://digital.library.unt.edu/ark:/67531/metacrs774/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs774/"><img alt="Science, Technology, and Medicine: Issues Facing the 105th Congress, Second Session" title="Science, Technology, and Medicine: Issues Facing the 105th Congress, Second Session" src="https://digital.library.unt.edu/ark:/67531/metacrs774/small/"/></a></p><p>Science, technology, and medicine are an integral part of many of the policy issues that might come before the Congress this second session. This report provides an overview of several of these issues and identifies CRS reports that treat them in more depth</p>Science, Technology, and Medicine: Issues Facing the 105th Congress, First Session2005-06-12T03:41:34-05:00https://digital.library.unt.edu/ark:/67531/metacrs482/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs482/"><img alt="Science, Technology, and Medicine: Issues Facing the 105th Congress, First Session" title="Science, Technology, and Medicine: Issues Facing the 105th Congress, First Session" src="https://digital.library.unt.edu/ark:/67531/metacrs482/small/"/></a></p><p>Science, technology, and medicine are an indisputable part of many of the policy issues that may come before the Congress this coming year. This report provides an overview of several of these issue and identifies CRS publications that treat them in more depth.</p>DOE Laboratory Restructuring Legislation in the 104th Congress2005-06-12T03:41:33-05:00https://digital.library.unt.edu/ark:/67531/metacrs480/<p><a href="https://digital.library.unt.edu/ark:/67531/metacrs480/"><img alt="DOE Laboratory Restructuring Legislation in the 104th Congress" title="DOE Laboratory Restructuring Legislation in the 104th Congress" src="https://digital.library.unt.edu/ark:/67531/metacrs480/small/"/></a></p><p>Interest in restructuring (including eliminating) the Department of Energy (DOE) and its laboratories has increased since the end of the Cold War, and especially since the beginning of the 104th Congress. A number of non-legislative proposals and activities to this end are reviewed, including DOE's own proposals for "alignment and downsizing" of the Department and its laboratories.</p>