Congressional Research Service Reports - 28 Matching Results

Search Results

Results: 1 - 24 next
open access

Analysis of the Tax Exclusion for Canceled Mortgage Debt Income

Description: 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. Exceptions have been available for taxpayers who are insolvent or in bankruptcy, among others- these taxpayers may exclude canceled mortgage debt income under existing law.
Date: September 3, 2015
Creator: Keightley, Mark P. & Lunder, Erika
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Banning the Use of Racial Preferences in Higher Education: A Legal Analysis of Schuette v. Coalition to Defend Affirmative Action

Description: This report discusses the equal protection clause of the Fourteenth Amendment to the U.S. Constitution. Laws based on suspect classifications such as race or gender, however, typically receive heightened scrutiny and require a stronger, if not compelling, state interest to justify the classification.
Date: September 3, 2013
Creator: Feder, Jody
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Canada-U.S. Relations

Description: This report provides a short overview of Canada's political scene, its economic conditions, and its recent security and foreign policy, focusing particularly on issues that may be relevant to U.S. policymakers. This brief country survey is followed by several summaries of current bilateral issues in the political, trade, and environmental arenas. The report is updated annually.
Date: September 3, 2010
Creator: Ek, Carl & Fergusson, Ian F.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Congressional Liaison Offices of Selected Federal Agencies

Description: This list of about 150 congressional liaison offices is intended to help congressional offices in placing telephone calls and addressing correspondence to government agencies. In each case, the information was supplied by the agency itself and is current as of the date of publication. Entries are arranged alphabetically in four sections: legislative branch; judicial branch; executive branch; and agencies, boards, and commissions.
Date: September 3, 2010
Creator: Crane-Hirsch, Audrey Celeste
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Corporate Expatriation, Inversions, and Mergers: Tax Issues

Description: This report begins with a brief discussion of relevant portions of the U.S. corporate income tax system before examining how inversions were commonly structured. The report then looks at how Congress and Department of the Treasury have reduced the benefits of inversions. The report concludes with an examination of methods that remain to invert and policy options available to prevent or limit these inversions.
Date: September 3, 2014
Creator: Marples, Donald J. & Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Cuba: Issues for the 111th Congress

Description: This report discusses the current political conditions of Cuba, as well as its relationship with the United States. In particular, the report focuses on U.S. policy regarding Cuba, including various economic sanctions, human rights issues, and foreign aid appropriations.
Date: September 3, 2010
Creator: Sullivan, Mark P.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

The Elder Justice Act: Background and Issues for Congress

Description: This report provides a brief legislative history of the Elder Justice Act, summarizes elder justice provisions enacted as part of ACA, and administrative efforts related to implementation and funding. The report then describes several issues for Congress with respect to the act's reauthorization.
Date: September 3, 2014
Creator: Colello, Kirsten J.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Essential Air Service (EAS)

Description: This report discusses Congress' establishment of the Essential Air Service (EAS), a program to ensure that small communities that were served by certificated air carriers before the Airline Deregulation Act of 1978 would continue to receive scheduled passenger service, with subsidies if necessary. Deregulation gave airlines almost total freedom to determine which domestic markets to serve and what airfares to charge, which raised the concern that communities with relatively low passenger level… more
Date: September 3, 2015
Creator: Tang, Rachel Y.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Federal Tactical Teams

Description: This report provides a brief overview of the development of tactical teams at the state and local level and the concerns raised by their expansion. It then discusses the composition of these teams in the federal government. It concludes with a discussion of potential issues for policymakers to consider if they take up legislation or conduct oversight related to how the federal government uses tactical teams.
Date: September 3, 2015
Creator: James, Nathan
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Foreign Money and U.S. Campaign Finance Policy

Description: This report discusses regulations forbidding the use of foreign money in U.S. election campaigns and various debates and recent actions surrounding enforcement of the rules.
Date: September 3, 2017
Creator: Library of Congress. Congressional Research Service.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Government Assistance for GMAC/Ally Financial: Unwinding the Government Stake

Description: This report explains the governments relationship with Ally Financial (formerly known as General Motors Acceptance Corporation, or GMAC). Under the Troubled Assets Relief Program (TARP) the government purchased preferred shares in Ally Financial, acquiring a 73.8% ownership state. This report discusses the reasoning behind this assistance to Ally and the ultimate costs.
Date: September 3, 2014
Creator: Webel, Baird & Canis, Bill
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Mongolia: Issues for Congress

Description: This report examines current economic and political issues in Mongolia, including the country's democratic development, investment climate, military engagement and foreign relations.
Date: September 3, 2014
Creator: Lawrence, Susan V.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Navy Littoral Combat Ship (LCS) Program: Background and Issues for Congress

Description: This report provides background information and potential issues for Congress on the Littoral Combat Ship (LCS), a relatively inexpensive Navy surface combatant equipped with modular "plug-and-fight" mission packages for countering mines, small boats, and diesel-electric submarines, particularly in littoral (i.e., near-shore) waters.
Date: September 3, 2013
Creator: O'Rourke, Ronald
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

NFIB v. Sebelius: Constitutionality of the Individual Mandate

Description: Report that provides an overview of the Court's holding with respect to the individual mandate of the Patient Protection and Affordable Care Act (ACA) under the Commerce Clause and the Taxing Power. It also addresses possible implications of the decision on existing federal law and future legislation.
Date: September 3, 2012
Creator: Lunder, Erika K. & Staman, Jennifer
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Pakistan Political Unrest: In Brief

Description: This report provides an overview of the latest developments in Islamabad. The report discusses the recent political unrest in Pakistan and implications for the U.S. interest.
Date: September 3, 2014
Creator: Kronstadt, K. Alan & Kumar, Samir
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Supreme Court Appointment Process: Roles of the President, Judiciary Committee, and Senate

Description: This report discusses the appointment of Supreme Court Justices, including the President's selection of a nominee and process to reach confirmation in the Senate. The appointment of a Supreme Court Justice is an event of major significance in American politics. Each appointment is of consequence because of the enormous judicial power the Supreme Court exercises as the highest appellate court in the federal judiciary. Appointments are usually infrequent, as a vacancy on the nine-member Court may… more
Date: September 3, 2010
Creator: Rutkus, Denis S.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Tax Havens: International Tax Avoidance and Evasion

Description: The first section of this report reviews what countries might be considered tax havens, including a discussion of the Organization for Economic Development and Cooperation (OECD) initiatives and lists. The next two sections discuss, in turn, the corporate profit-shifting mechanisms and evidence on the existence and magnitude of profit shifting activity. The following two sections provide the same analysis for individual tax evasion. The report concludes with overviews of alternative policy opti… more
Date: September 3, 2010
Creator: Gravelle, Jane G.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

Title X (Public Health Service Act) Family Planning Program

Description: This report looks at several bills addressing the Family Planning Program (Title X of the Public Health Service Act) which have been introduced in the 112th Congress, including: funding for abortion-providing entities, elimination of the program, and prohibitions on government spending for the program.
Date: September 3, 2014
Creator: Napili, Angela
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
Back to Top of Screen