Congressional Research Service Reports - Browse

ABOUT BROWSE FEED
Value-Added Tax as a New Revenue Source
This report discusses the valueadded tax (VAT), which has been frequently discussed as a full or partial replacement for the U.S. income tax system.
Revenue Reconciliation Directives to the Senate Finance Committee in Congressional Budget Resolutions
This report discusses the revenue reconciliation directives that varied in their time frame, from single-year coverage (in the FY1976, FY1981, and FY1990 budget resolutions) to 11-year coverage (in the FY2002 and FY2004 budget resolutions)
Appropriations for FY2005: Interior and Related Agencies
This report is a guide to one of the 13 regular appropriations bills that Congress considers each year, regarding the Department of the Interior and related agencies. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Interior and Related Agencies. It summarizes the status of the bill, its scope, major issues, funding levels, and related congressional activity, and is updated as events warrant.
FY2017 Appropriations for the Department of Justice
This report discusses appropriations for the Department of Justice (DOJ) for fiscal year 2017. It includes an overview of the DOJ's accounts, broken down by department and program; an comparison of appropriations for fiscal years 2016 and 2017; and select legislative proposals.
FY2017 Appropriations for the Department of Justice Grant Programs
This report provides an overview of congressional actions to fund the Department of Justice's (DOJ's) grant programs through these accounts for FY2017. The report also provides information on FY2016 appropriations for DOJ's grant programs.
Spending and Tax Expenditures: Distinctions and Major Programs
This report identifies the largest spending and tax expenditures across eight major categories of federal activity: (1) defense and international affairs; (2) general science, space and technology, natural resources and the environment, and agriculture; (3) commerce and housing, community and regional development, and transportation; (4) education, training, employment, and social services; (5) health, including Medicare; (6) income security; (7) Social Security and veterans' benefits; and (8) administration of justice and general governance.
Legislative Branch: FY2017 Appropriations
The first section of this report provides an overview of the consideration of FY2017 legislative branch appropriations, with subsections covering each action. It is followed by a section on prior year actions and funding, which contains historical tables. The report then addresses the FY2017 budget requests, requested administrative language, and selected funding issues for individual legislative branch agencies and entities.
Judiciary Appropriations, FY2017
The first section of this report provides an overview of the consideration of FY2017 judiciary appropriations, followed by a section on prior-year actions and funding. The report then provides an overview of judiciary accounts.
Offsets, Supplemental Appropriations, and the Disaster Relief Fund: FY1990-FY2013
This report discusses the history of the use of offsetting rescissions to pay for supplemental appropriations to the Federal Emergency Management Agency's Disaster Relief Fund (DRF) from FY1990 through FY2013.
Agricultural Issues in the 109th Congress
This report discusses a number of issues affecting U.S. agriculture have been or are being addressed by the 109th Congress. The Deficit Reduction Act of 2005 (P.L. 109-171), enacted in February 2006, included a net reduction in spending on U.S. Department of Agriculture (USDA) mandatory programs of $2.7 billion over five years, and the reauthorization of a dairy income support program. Other issues of importance to agriculture during the second session of the 109th Congress include the consideration of emergency farm disaster assistance; multilateral and bilateral trade negotiations; concerns about agroterrorism, food safety, and animal and plant diseases (e.g., “mad cow” disease and avian flu); high energy costs; environmental issues; agricultural marketing matters; the reauthorization of the Commodity Futures Trading Commission; and farm labor issues.
Budget Reconciliation Legislation: Development and Consideration
Budget reconciliation is an optional two-step process Congress may use to assure compliance with the direct spending, revenue, and debt-limit levels set forth in budget resolutions.
Budget Resolution Enforcement
The annual budget resolution sets forth Congress's budget plan for a period of at least five fiscal years. It includes total levels of spending, revenues, and the debt limit for each of the fiscal years covered.
Budget Resolution Enforcement
The annual budget resolution sets forth Congress's budget plan for a period of at least five fiscal years. It includes total levels of spending, revenues, and the debt limit for each of the fiscal years covered.
Congressional Budget Actions in 2002
During the second session of the 107th Congress, the House and Senate will consider many different budgetary measures. Most of these measures will pertain to FY2003 (which will begin on October 1, 2002) and beyond, but some may make adjustments to the budget for FY2002. As the congressional session progresses, this issue brief will describe House and Senate action on major budgetary legislation within the framework of the congressional budget process and other procedural requirements.
Congressional Budget Actions in 2002
During the second session of the 107th Congress, the House and Senate will consider many different budgetary measures. Most of these measures will pertain to FY2003 (which will begin on October 1, 2002) and beyond, but some may make adjustments to the budget for FY2002. As the congressional session progresses, this issue brief will describe House and Senate action on major budgetary legislation within the framework of the congressional budget process and other procedural requirements.
Congressional Budget Actions in 2002
During the second session of the 107th Congress, the House and Senate will consider many different budgetary measures. Most of these measures will pertain to FY2003 (which will begin on October 1, 2002) and beyond, but some may make adjustments to the budget for FY2002. As the congressional session progresses, this issue brief will describe House and Senate action on major budgetary legislation within the framework of the congressional budget process and other procedural requirements.
Congressional Budget Actions in 2002
During the second session of the 107th Congress, the House and Senate will consider many different budgetary measures. Most of these measures will pertain to FY2003 (which will begin on October 1, 2002) and beyond, but some may make adjustments to the budget for FY2002. As the congressional session progresses, this issue brief will describe House and Senate action on major budgetary legislation within the framework of the congressional budget process and other procedural requirements.
Congressional Budget Actions in 2002
During the second session of the 107th Congress, the House and Senate will consider many different budgetary measures. Most of these measures will pertain to FY2003 (which will begin on October 1, 2002) and beyond, but some may make adjustments to the budget for FY2002. As the congressional session progresses, this issue brief will describe House and Senate action on major budgetary legislation within the framework of the congressional budget process and other procedural requirements.
Baselines and Scorekeeping in the Federal Budget Process
Baselines and scorekeeping are an integral part of the federal budget process, providing Congress and the President with a framework for making and enforcing budgetary decisions. A baseline serves as a benchmark for federal budget decisions. While the Office of Management and Budget (0MB) and the Congressional Budget Office (CBO) create different baselines, their baselines project federal spending, revenue, and budget surplus or deficit amounts that would occur if existing budget policies were left unchanged. Scorekeeping is the process by which the budgetary impact of proposed and enacted budget policies is measured; it assists Congress and the President in making and enforcing budgetary decisions
Budget Reconciliation Legislation: Development and Consideration
Budget reconciliation is an optional two-step process Congress may use to assure compliance with the direct spending, revenue, and debt-limit levels set forth in budget resolutions.
Budget Reconciliation Legislation: Development and Consideration
Budget reconciliation is an optional two-step process Congress may use to assure compliance with the direct spending, revenue, and debt-limit levels set forth in budget resolutions.
Budget Reconciliation Legislation: Development and Consideration
Budget reconciliation is an optional two-step process Congress may use to assure compliance with the direct spending, revenue, and debt-limit levels set forth in budget resolutions.
Federal Budget Process Reform: Analysis of Five Reform Issues
No Description Available.
Housing Issues in the 109th Congress
This report discusses the budget request for the Department of Housing and Urban Development (HUD), which would be a decrease of $2.8 billion, or almost 9%, from FY2005.
The Entitlements Debate
Federal entitlement programs make payments directly to recipients who meet eligibility criteria set by law. There are about 400 of them with Social Security being the largest. Generally, entitlement spending is not subject to control through annual appropriations, and once an entitlement program is established, its scope can be altered only by amending the law that created it.
Congressional Budget Actions in 2002
During the second session of the 107th Congress, the House and Senate will consider many different budgetary measures. Most of these measures will pertain to FY2003 (which will begin on October 1, 2002) and beyond, but some may make adjustments to the budget for FY2002. As the congressional session progresses, this issue brief will describe House and Senate action on major budgetary legislation within the framework of the congressional budget process and other procedural requirements.
Congressional Budget Actions in 2003
During the first session of the 108th Congress, the House and Senate will consider many different budgetary measures. Most measures pertain to fiscal year (FY) 2004 (which began on October 1, 2003) and beyond. Some also pertain to the budget for FY2003. As the session progresses, this report will describe House and Senate action on major budgetary legislation within the framework of the congressional budget process and other procedural requirements.
Congressional Budget Actions in 2003
During the first session of the 108th Congress, the House and Senate will consider many different budgetary measures. Most measures pertain to fiscal year (FY) 2004 (which began on October 1, 2003) and beyond. Some also pertain to the budget for FY2003. As the session progresses, this report will describe House and Senate action on major budgetary legislation within the framework of the congressional budget process and other procedural requirements.
Congressional Budget Actions in 2003
During the first session of the 108th Congress, the House and Senate will consider many different budgetary measures. Most measures will pertain to fiscal year (FY) 2004 (which will begin on October 1, 2003) and beyond. Some also will pertain to the budget for FY2003. As the session progresses, this report will describe House and Senate action on major budgetary legislation within the framework of the congressional budget process and other procedural requirements.
Congressional Budget Actions in 2003
During the first session of the 108th Congress, the House and Senate will consider many different budgetary measures. Most measures pertain to fiscal year (FY) 2004 (which began on October 1, 2003) and beyond. Some also pertain to the budget for FY2003. As the session progresses, this report will describe House and Senate action on major budgetary legislation within the framework of the congressional budget process and other procedural requirements.
Congressional Budget Actions in 2003
During the first session of the 108th Congress, the House and Senate will consider many different budgetary measures. Most measures pertain to fiscal year (FY) 2004 (which began on October 1, 2003) and beyond. Some also pertain to the budget for FY2003. As the session progresses, this report will describe House and Senate action on major budgetary legislation within the framework of the congressional budget process and other procedural requirements.
Congressional Budget Actions in 2003
During the first session of the 108th Congress, the House and Senate will consider many different budgetary measures. Most measures pertain to fiscal year (FY) 2004 (which began on October 1, 2003) and beyond. Some also pertain to the budget for FY2003. As the session progresses, this report will describe House and Senate action on major budgetary legislation within the framework of the congressional budget process and other procedural requirements.
Congressional Budget Actions in 2005
During the first session of the 109th Congress, the House and Senate will consider many different budgetary measures. Most of them will pertain to fiscal year (FY) 2006 and beyond, but some will make adjustments to the budget for FY2005. As the session progresses, this report will describe House and Senate actions on major budgetary legislation within the framework of the congressional budget process and other procedural requirements.
Consideration of the Budget Resolution
Consideration of a concurrent budget resolution is governed by special procedures in the House and Senate. Although the procedures of each chamber differ, they serve generally to expedite consideration of the budget resolution.
Consideration of the Budget Resolution
Consideration of a concurrent budget resolution is governed by special procedures in the House and Senate. Although the procedures of each chamber differ, they serve generally to expedite consideration of the budget resolution.
Consideration of the Budget Resolution
Consideration of a concurrent budget resolution is governed by special procedures in the House and Senate. Although the procedures of each chamber differ, they serve generally to expedite consideration of the budget resolution.
The Executive Budget Process Timetable
The executive budget process is a complex set of activities that includes formulation of the President’s budget, interaction with Congress, and execution of the budget. Table 1 provides a timetable of the major steps in the year and a half process. The initial development of the President’s budget begins in the individual federal agencies approximately 10 months before the President submits it to Congress (17 or 18 months before the start of the fiscal year).
The Executive Budget Process Timetable
The executive budget process is a complex set of activities that includes formulation of the President’s budget, interaction with Congress, and execution of the budget. Table 1 provides a timetable of the major steps in the year and a half process. The initial development of the President’s budget begins in the individual federal agencies approximately 10 months before the President submits it to Congress (17 or 18 months before the start of the fiscal year).
Federal Budget Process Reform: A Brief Overview
No Description Available.
Overview of the Executive Budget Process
No Description Available.
Overview of the Executive Budget Process
No Description Available.
Pay-As-You-Go Rules in the Federal Budget Process
No Description Available.
Pay-As-You-Go Rules in the Federal Budget Process
No Description Available.
The Spending Pipeline: Stages of Federal Spending
No Description Available.
The Spending Pipeline: Stages of Federal Spending
No Description Available.
Federal Spending for Older Americans
This report discusses the share of the federal budget devoted to older Americans, which is growing. The federal government currently spends more than one-third of its budget on benefits and programs for older Americans. For people age 65 and over, estimated FY2007 spending for Social Security, Medicare, and Medicaid alone is $833 billion. Spending for retired federal employees and military personnel and for veterans is also significant, and smaller programs add to the total as well. Tax expenditures might also be taken into account to obtain a more complete budget picture.
The Federal Budget Deficit: A Discussion of Recent Trends
No Description Available.
Housing Issues in the 109th Congress
This report discusses the budget request for the Department of Housing and Urban Development (HUD), which would be a decrease of $2.8 billion, or almost 9%, from FY2005.
Medicare: FY2007 Budget Issues
This report discusses President's budget request to Congress for Medicare, for the following federal fiscal year, along with projections for the five-year budget window. The President’s 2007 budget includes Medicare legislative proposals for Part A (Hospital Insurance) and Part B (Supplementary Medical Insurance) spending with estimated savings of $2.5 billion in 2007 and $35.9 billion over the five-year budget window.
Agricultural Marketing Assistance Loans and Loan Deficiency Payments
Marketing assistance loans for the major crops were designed to facilitate orderly marketing by providing short-term financing so that farmers could pay their bills right after harvest and spread their sales over the entire marketing year. However, the persistence of very low commodity prices transformed the loan program into a major vehicle of farm income support. Marketing loan program benefits (primarily loan deficiency payments, LDPs) to farmers amounted to about $5.9 billion in 1999, and will exceed $6.5 billion in 2000. Such levels of use and high costs have revealed several administrative problems and given rise to several policy issues. Some policy makers have favored broadening the scope and enhancing the benefits of the program to achieve greater farm income support. Anticipated adverse market impacts have discouraged adoption of these proposals to date. A persistent policy issue is the payment limitation on marketing loan gains.