Congressional Research Service Reports - 11,809 Matching Results

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Corporate Expatriation, Inversions, and Mergers: Tax Issues

Description: This report discusses corporate inversions and mergers; these actions change the parent company to one based in another country with a low tax rate to avoid paying U.S. corporate taxes. It discusses past attempts and legislation outlawing varying forms of inversion, the most recent regulations issued by the Treasury Department to decrease inversions, and policy options that would remove the incentive for companies to invert.
Date: August 17, 2017
Creator: Marples, Donald J. & Gravelle, Jane G.
Partner: UNT Libraries Government Documents Department

Military Enlisted Personnel

Description: This report provides background information and includes charts that show active military enlisted members by pay grade and branch, as well as associated insignia.
Date: June 3, 2017
Creator: Kapp, Lawrence & Cucchiara, Adam J.
Partner: UNT Libraries Government Documents Department

Select Acquisition Reform Provisions in the House and Senate Versions of the Fiscal Year 2018 National Defense Authorization Act

Description: This report discusses the Department of Defense's acquisition reform provisions in the House and Senate versions of the National Defense Authorization Act for fiscal year 2018. The main areas of acquisition addressed by these provisions are commercial items, service contracts, Other Transaction (OT) authority, intellectual property, and acquisition system management.
Date: August 21, 2017
Creator: Rumbaugh, Russell
Partner: UNT Libraries Government Documents Department

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

Description: This report provides background information and issues for Congress on the Navy's Littoral Combat Ship/Frigate (LCS/FFG(X)) program, a program to procure a total of 40, and possibly as many as 52, small surface combatants (SSCs), meaning LCSs and frigates.
Date: August 11, 2017
Creator: O'Rourke, Ronald
Partner: UNT Libraries Government Documents Department

Retirement Benefits for Federal Law Enforcement Personnel

Description: This report discusses federal law enforcement officers enhanced retirement benefits due to mandatory retirement ages making these employees retire younger than the average government employee. Many individuals and employee groups who work in law enforcement-related positions, but who have not qualified as law enforcement officers for retirement purposes, have sought enhanced benefits through legislation in recent Congresses. Possible pros and cons of such legislation are discussed.
Date: September 5, 2017
Creator: Isaacs, Katelin P.
Partner: UNT Libraries Government Documents Department

Medicare: Insolvency Projections

Description: This report focuses on the two separate trust funds that fund Medicare, the Hospital Insurance (HI) trust fund and Supplementary Medical Insurance (SMI) trust fund. Almost from its inception, the HI trust fund has faced a projected shortfall and eventual insolvency. Because of the way it is financed, the SMI trust fund cannot become insolvent; however, the Medicare Trustees continue to express concerns about the rapid growth in SMI costs.
Date: August 16, 2017
Creator: Davis, Patricia A.
Partner: UNT Libraries Government Documents Department

Introduction to the National Flood Insurance Program (NFIP)

Description: This report provides introductory information on key components of the National Flood Insurance Program (NFIP), ranging from floodplain mapping to the standard flood insurance forms. This report will be updated as significant revisions are made to the NFIP through legislation or administrative action.
Date: September 12, 2017
Creator: Horn, Diane P. & Brown, Jared T.
Partner: UNT Libraries Government Documents Department

Repair, Modification, or Resale of Software-Enabled Consumer Electronic Devices: Copyright Law Issues

Description: This report provides a discussion and analysis of copyright law issues that may be implicated by the repair, modification, or resale of software-enabled consumer electronic devices. These issues include software licensing, fair use, the first sale doctrine, and the anti-circumvention provisions of the Digital Millennium Copyright Act (DMCA).
Date: August 11, 2016
Creator: Yeh, Brian T.
Partner: UNT Libraries Government Documents Department

Airline Passenger Rights: The Federal Role in Aviation Consumer Protection

Description: This report examines aviation consumer protections following the 1978 elimination of most governmental control regarding airline business practices. It explains the roles of Congress and the U.S. Department of Transportation (DOT) in protecting airline consumers, and discusses some major passenger rights issues and related laws and regulations.
Date: August 17, 2016
Creator: Tang, Rachel Y.
Partner: UNT Libraries Government Documents Department

Department of Homeland Security Appropriations: Fiscal Year 2018

Description: This report provides an overview and analysis of FY2018 appropriations for the Department of Homeland Security (DHS). The primary focus of this report is on Congressional direction and funding provided to DHS through the appropriations process, though note is also made of funding made available to DHS outside this process (e.g., user fees and trust funds). It includes an Appendix with definitions of key budget terms used throughout the suite of Congressional Research Service reports on homeland security appropriations. It also directs the reader to other reports providing context for and additional details regarding specific component appropriations and issues engaged through the FY2018 appropriations process.
Date: August 22, 2017
Creator: Painter, William L.
Partner: UNT Libraries Government Documents Department

Methane and Other Air Pollution Issues in Natural Gas Systems

Description: This report discusses the natural gas supply chain that contributes to air pollution in several ways, including (1) the leaking, venting, and combustion of natural gas in the course of production operations; and (2) the combustion of other fossil fuel resources or other emissions during associated operations.
Date: July 27, 2017
Creator: Lattanzio, Richard K.
Partner: UNT Libraries Government Documents Department

The Patient Protection and Affordable Care Act's (ACA's) Transitional Reinsurance Program

Description: This report provides an overview of one of the three risk-mitigation programs of the Patient Protection and Affordable Care Act, the transitional reinsurance program. The first section of the report provides background information on reinsurance and the ACA risk-mitigation programs. The second section describes the components of the transitional reinsurance program, as well as implementation of and experience with the program. The third section discusses questions regarding the scope of HHS's authority to administer the transitional reinsurance program, including those raised by a 2016 Government Accountability Office report. Finally, the report includes a table in the Appendix that summarizes key aspects of the transitional reinsurance program.
Date: August 23, 2017
Creator: Uberoi, Namrata K. & Liu, Edward C.
Partner: UNT Libraries Government Documents Department

U.S. Role in the World: Background and Issues for Congress

Description: This report presents background information and issues for Congress on the overarching U.S. foreign policy issue of the U.S. role in the world. Certain statements and actions from the Trump Administration have led to uncertainty about the Administration's intentions regarding the future U.S. role, and have intensified an ongoing debate among foreign policy specialists, strategists, policymakers, and the public about what that role should be. This report includes (particularly in its appendixes) references to other CRS products that provide more in-depth discussions of specific policy and program areas bearing on the U.S. role.
Date: August 17, 2017
Creator: O'Rourke, Ronald & Moodie, Michael
Partner: UNT Libraries Government Documents Department

Navy Ship Names: Background for Congress

Description: This report discusses the process of naming Navy ships, which have traditionally been chosen and announced by the Secretary of the Navy. Rules for giving certain types of names to certain types of Navy ships have evolved over time.
Date: August 15, 2017
Creator: O'Rourke, Ronald
Partner: UNT Libraries Government Documents Department

Base Erosion and Profit Shifting (BEPS): OECD Tax Proposals

Description: This report first reviews the basics of international tax rules. It then discusses the various action items organized into Action Item 1, which relates to the digital economy and proposes standards only with respect to VATS; Action Items 2-5, 7, and 8-10, items related primarily to profit shifting; Action Item 5, which relates to harmful tax practices; Action Item 6, regarding tax treaties; and Action Items 11-15, which are primarily administrative in nature.
Date: July 24, 2017
Creator: Gravelle, Jane G.
Partner: UNT Libraries Government Documents Department

Al Qaeda and U.S. Policy: Middle East and Africa

Description: This report examines the threat posed by Al Qaeda affiliates in the Middle East and Africa as described by U.S. officials and outside observers, as well as the U.S. approach to date in responding to the threat posed by individual groups.
Date: August 11, 2016
Creator: Humud, Carla E.
Partner: UNT Libraries Government Documents Department

Navy Irregular Warfare and Counterterrorism Operations: Background and Issues for Congress

Description: This report provides background information and potential issues for Congress on the Navy's irregular warfare (IW) and counterterrorism (CT) operations. The Navy's IW and CT activities pose a number of potential oversight issues for Congress, including how much emphasis to place on IW and CT activities in future Navy budgets.
Date: August 14, 2017
Creator: O'Rourke, Ronald
Partner: UNT Libraries Government Documents Department

The Peace Corps: Current Issues

Description: The report discusses the President's annual funding request for the Peace Corps, efforts to reauthorize the Peace Corps, and related issues. Current issues include the extent to which there is available funding for Peace Corps expansion, whether volunteers are able to function in a safe and secure environment, volunteer access to abortion, and other issues.
Date: July 20, 2017
Creator: Tarnoff, Curt
Partner: UNT Libraries Government Documents Department

Federal Research and Development Funding: Fiscal Year 2018

Description: This report begins with a discussion of the overall level of President Trump's FY2018 R&D request, followed by analyses of the R&D funding request from a variety of perspectives and for selected multiagency R&D initiatives. The report concludes with discussion and analysis of the R&D budget requests of selected federal departments and agencies that, collectively, account for nearly 99% of total federal R&D funding. Selected terms associated with federal R&D funding are defined in the text box on the next page. Appendix A provides a list of acronyms and abbreviations.
Date: August 14, 2017
Creator: Sargent, John F., Jr.
Partner: UNT Libraries Government Documents Department