Congressional Research Service Reports - 1,352 Matching Results

Search Results

401(k) Plans and Retirement Savings: Issues for Congress

Description: From Summary: "This report describes seven major policy issues with respect to defined contribution plans include: 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; converting retirement savings into income."
Date: January 7, 2011
Creator: Topoleski, John J.
Partner: UNT Libraries Government Documents Department

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

Description: 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.
Date: September 7, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department

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

Description: 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.
Date: September 7, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department

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

Description: 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.
Date: September 7, 2000
Creator: Morris, Marie B.
Partner: UNT Libraries Government Documents Department

The 2002 Farm Law at a Glance

Description: 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.
Date: June 7, 2002
Creator: Becker, Geoffrey S.
Partner: UNT Libraries Government Documents Department

Abortion: Legislative Response

Description: The primary focus of this issue brief is legislative action in the 107th Congress with respect to abortion. However, discussion of those legislative proposals necessarily involves a brief discussion of the leading U.S. Supreme Court decisions concerning a woman’s right to choose whether to terminate her pregnancy. For a more detailed discussion of the relevant case law, see CRS Report 95-724, Abortion Law Development: A Brief Overview.
Date: January 7, 2003
Creator: Lewis, Karen J.; Shimabukuro, Jon O. & Ely, Dana
Partner: UNT Libraries Government Documents Department

Abortion Services and Military Medical Facilities

Description: The purpose of this report is to describe and discuss the provisions for providing abortion services to military personnel, their dependents, and other military health care beneficiaries at military medical facilities. The report describes the history of these provisions, with particular emphasis on legislative actions. Finally, this report discusses a number of proposals to modify the law, as well as other related legislative and administrative actions.
Date: June 7, 2012
Creator: Burrelli, David F.
Partner: UNT Libraries Government Documents Department

Access to Broadband Networks: The Net Neutrality Debate

Description: This report discusses the current debate over "net neutrality." While there is no single accepted definition of "net neutrality," most agree that any such definition should include the general principles that owners of the networks that compose and provide access to the Internet should not control how consumers lawfully use that network, and they should not be able to discriminate against content provider access to that network.
Date: July 7, 2010
Creator: Gilroy, Angele A.
Partner: UNT Libraries Government Documents Department

Access to Government Information In the United States

Description: The Constitution of the United States makes no specific allowance for any one of the co-equal branches to have access to information held by the others and contains no provision expressly establishing a procedure for, or a right of, public access to government information. Nonetheless, Congress has legislated various public access laws. These include two records access statutes — the Freedom of Information Act and the Privacy Act — and two meetings access statutes — the Federal Advisory Committee Act and the Government in the Sunshine Act. This report provides background on the issue of government transparency.
Date: January 7, 2005
Creator: Relyea, Harold C.
Partner: UNT Libraries Government Documents Department

Access to Government Information in the United States

Description: The Constitution of the United States makes no specific allowance for any one of the co-equal branches to have access to information held by the others and contains no provision expressly establishing a procedure for, or a right of, public access to government information. Nonetheless, Congress has legislated various public access laws. These include two records access statutes — the Freedom of Information Act (5 U.S.C. 552) and the Privacy Act (5 U.S.C. 552a) — and two meetings access statutes — the Federal Advisory Committee Act (5 U.S.C. App.) and the Government in the Sunshine Act (5 U.S.C. 552b). Moreover, due to the American separation of powers model of government, interbranch conflicts over the accessibility of information are neither unexpected nor necessarily destructive. The federal courts, historically, have been reluctant to review and resolve “political questions” involving information disputes between Congress and the executive branch. Although there is considerable interbranch cooperation, such conflicts probably will continue to occur on occasion.
Date: January 7, 2005
Creator: Relyea, Harold C.
Partner: UNT Libraries Government Documents Department

The Advanced Technology Program

Description: President Bush's FY2008 budget request did not include financing for ATP. The FY2008 Consolidated Appropriations Act, P.L. 110-161, replaces ATP with the Technology Innovation Program (TIP) and provides $65.2 million (with an additional $5 million in ATP FY2007 unobligated balances), 17.6% less than the previous fiscal year. P.L. 110- 69, the America COMPETES Act, authorized the creation of TIP.
Date: January 7, 2008
Creator: Schacht, Wendy H.
Partner: UNT Libraries Government Documents Department

Afghanistan: Connections to Islamic Movements In Central and South Asia and Southern Russia

Description: After several years of relative peace in Central Asia and southern Russia, Islamic extremist movements have become more active in Russia and in Central and South Asia, threatening stability in the region. Although numerous factors might account for the upsurge in activity, several of these movements appear to have connections to the Islamic fundamentalist Taliban regime in Afghanistan. These linkages raise questions about whether the United States, as part of a broader effort to promote peace and stability in the region, should continue to engage the Taliban regime, or strongly confront it. This report will be updated as events warrant.
Date: December 7, 1999
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department

Afghanistan: Current Issues and U.S. Policy

Description: The United States and its allies are helping Afghanistan emerging from more than 22 years of warfare, although substantial risk to Afghan stability remains. Before the U.S. military campaign against the orthodox Islamist Taliban movement began on October 7, 2001, Afghanistan had been mired in conflict since the Soviet invasion of Afghanistan in 1979. The defeat of the Taliban has enabled the United States and its coalition partners to send forces throughout Afghanistan to search for Taliban and Al Qaeda fighters and leaders that remain at large, including Osama bin Laden. As the war against remaining Al Qaeda and Taliban elements winds down, the United States is shifting its military focus toward stabilizing the interim government, including training a new Afghan national army, and supporting the international security force (ISAF) that is helping the new government provide security.
Date: October 7, 2003
Creator: Katzman, Kenneth
Partner: UNT Libraries Government Documents Department