Congressional Research Service Reports - 773 Matching Results

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The Work Opportunity Tax Credit: A Fact Sheet

Description: The 104th Congress replaced the Targeted Jobs Tax Credit (TJTC, 1978-1994) with the Work Opportunity Tax Credit (WOTC) in section 1201 of the Small Business Job Protection Act of 1996 (P.L. 104-188). This document provides basic facts about the WOTC.
Date: April 2, 1998
Creator: Levine, Linda
Partner: UNT Libraries Government Documents Department

The Corporate Income Tax System: Overview and Options for Reform

Description: This report (1) briefly reviews the current U.S. corporate tax system; (2) discusses economic factors that may be considered in the corporate tax reform debate; and (3) presents corporate tax reform policy options, including a brief discussion of current corporate tax reform proposals.
Date: September 13, 2012
Creator: Keightley, Mark P. & Sherlock, Molly F.
Partner: UNT Libraries Government Documents Department

The U.S. Motor Vehicle Industry: Confronting a New Dynamic in the Global Economy

Description: This report provides an in-depth analysis of the 2009 crisis in the U.S. auto industry and its prospects for regaining domestic and global competitiveness. It also analyzes business and policy issues arising from the unprecedented restructurings that occurred within the industry. The starting point for this analysis is June-July 2009, with General Motors Company (GM or new GM) and Chrysler Group LLC (or new Chrysler) incorporated as new companies, having selectively acquired many, but not all, assets from their predecessor companies.
Date: March 26, 2010
Creator: Canis, Bill & Yacobucci, Brent D.
Partner: UNT Libraries Government Documents Department

The Corporate Income Tax System: Overview and Options for Reform

Description: This report presents information and research on the corporate tax to help policy makers understand and evaluate arguments presented in the tax reform debate. This report first reviews the structure of the corporate income tax. Data on which companies pay the corporate tax, corporate tax revenue, and how the U.S. system compares to the rest of the world are then presented and analyzed. Next, the economic effects of the corporate tax are reviewed--including a discussion of the purpose of the corporate tax, who bears the burden of the tax, and how to evaluate alternative corporate tax systems. The report then reviews broad reform options and concludes with a comparison of specific proposals that have been offered.
Date: December 1, 2014
Creator: Keightley, Mark P. & Sherlock, Molly F.
Partner: UNT Libraries Government Documents Department

The Role of Trade Secrets in Innovation Policy

Description: This report provides an overview of the law and policy of trade secrets. It discusses the role of trade secrets in U.S. innovation policy. It then reviews the sources of trade secret law and the substantive rules that they provide. The report then provides a more detailed review of existing federal legislation that pertains to trade secrets. In its next section, the report then discusses the relationship between patent law and trade secret law. The report closes with an identification of congressional issues and options within this field.
Date: August 31, 2010
Creator: Thomas, John R.
Partner: UNT Libraries Government Documents Department

The Role of Trade Secrets in Innovation Policy

Description: This report provides an overview of the law and policy of trade secrets. It discusses the role of trade secrets in six sections: Trade Secrets and Innovation Policy, An Overview of Trade Secret Law (Basic Principles, and Sources of Law), The Economic Espionage Act, Trade Secrets and Patents (Introduction to the Patent System, Trade Secrets and Patents Compared, and The Prior Commercial User Defense), Congressional Issues and Options, and Concluding Observations.
Date: January 15, 2014
Creator: Thomas, John R.
Partner: UNT Libraries Government Documents Department

The 2007-2009 Recession: Similarities to and Differences from the Past

Description: According to the National Bureau of Economic Research (NBER), the U.S. economy was in a recession for 18 months from December 2007 to June 2009. It was the longest and deepest recession of the post-World War II era. This report provides information on the patterns found across past recessions since World War II to gauge whether and how this recession might be different.
Date: October 6, 2010
Creator: Labonte, Marc
Partner: UNT Libraries Government Documents Department

Job Creation in the Manufacturing Revival

Description: This report looks at recent growth in the U.S. manufacturing sector, which has occurred not only as a result of the country's recovery from recession but also because a change in the nature of manufacturing work.
Date: June 20, 2012
Creator: Levinson, Marc
Partner: UNT Libraries Government Documents Department

Federal Contracting and Subcontracting with Small Businesses: Issues in the 112th Congress

Description: Congress has generally broad authority to impose requirements upon the federal procurement process, or the process whereby agencies obtain goods and services from the private sector. One of the many ways in which Congress has exercised this authority is by enacting measures intended to promote contracting and subcontracting with "small businesses" by federal agencies. This report describes and analyzes measures that Members of the 112th Congress have enacted or proposed in response to particular issues pertaining to small business contracting and subcontracting.
Date: March 7, 2012
Creator: Manuel, Kate M. & Lunder, Erika K.
Partner: UNT Libraries Government Documents Department

Dairy Policy Issues

Description: This report discusses several dairy issues that have been or are being considered by the 109th Congress, some of which affect the three major federal dairy policy tools -- the Milk Income Loss Contract (MILC) program, federal milk marketing orders, and the dairy price support program.
Date: May 24, 2006
Creator: Chite, Ralph M.
Partner: UNT Libraries Government Documents Department

What Does the Gig Economy Mean for Workers?

Description: This report provides an overview of the gig economy -- i.e., the collection of markets that match providers to consumers on a gig (or job) basis in support of on-demand commerce (e.g., Uber, TaskRabbit) -- and identifies legal and policy questions relevant to its workforce.
Date: February 5, 2016
Creator: Donovan, Sarah A.; Bradley, David H. & Shimabukuro, Jon O.
Partner: UNT Libraries Government Documents Department

Manufacturing Extension Partnership Program: An Overview

Description: This report provides a brief overview of The Hollings Manufacturing Partnership (MEP), which is a program of regional centers set up to assist small and medium-sized manufacturing companies use knowledge and technologies developed under the auspices of the National Institute of Standards and Technology (NIST).
Date: January 28, 2004
Creator: Schacht, Wendy H.
Partner: UNT Libraries Government Documents Department

Small Business Administration Microloan Program

Description: The Small Business Administration’s (SBA’s) Microloan program provides direct loans to qualified nonprofit intermediary lenders who, in turn, provide “microloans” of up to $50,000 to small businesses and nonprofit child care centers. It also provides marketing, management, and technical assistance to microloan borrowers and potential borrowers. This report opens with a discussion of the rationale provided for having a Microloan program, describes the program’s eligibility standards and operating requirements for lenders and borrowers, and examines the arguments presented by the program’s critics and advocates. It then discusses P.L. 111-240, the Small Business Jobs Act of 2010, which increased the Microloan program’s loan limit for borrowers from $35,000 to $50,000, and the aggregate loan limit for intermediaries after their first year of participation in the program from $3.5 million to $5 million.
Date: May 28, 2015
Creator: Dilger, Robert Jay
Partner: UNT Libraries Government Documents Department

Small Business Administration Microloan Program

Description: This report describes the Microloan program's eligibility standards and operating requirements for lenders and borrowers and examines the arguments presented by the program's critics and advocates. It also examines changes to the program authorized by P.L. 111-240, the Small Business Jobs Act of 2010.
Date: August 9, 2011
Creator: Dilger, Robert J.
Partner: UNT Libraries Government Documents Department

Foreign Corrupt Practices Act (FCPA): Congressional Interest and Executive Enforcement, In Brief

Description: This report briefly discusses the Foreign Corrupt Practice Act of 1977 (FCPA), which was intended to prevent corporate bribery of foreign officials. Criticisms of the act's operation and scope began almost immediately after its passage and have continued. This report addresses these criticisms.
Date: March 15, 2016
Creator: Seitzinger, Michael V.
Partner: UNT Libraries Government Documents Department