Congressional Research Service Reports - 866 Matching Results

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IRS Reform: Innocent Spouse Rule

Description: Married couples filing joint tax returns are liable individually and as a couple for all taxes due on the return with a limited exemption for innocent spouses. This report discusses joint and several liability, which has been the subject of much criticism and calls for reform or elimination.
Date: July 2, 1998
Creator: Ripy, Thomas B.
Partner: UNT Libraries Government Documents Department

Army Corps of Engineers: Water Resource Authorizations, Appropriations, and Activities

Description: This report summarizes congressional authorization and appropriations processes for the Corps. It also discusses agency activities under general authorities. Congress directs the Corps through authorizations, appropriations, and oversight of its studies, construction projects, and other activities.
Date: October 18, 2013
Creator: Carter, Nicole T. & Stern, Charles V.
Partner: UNT Libraries Government Documents Department

The National Security Council: An Organizational Assessment

Description: The National Security Council (NSC) was established in 1947. This report describes the history of the NSC, how is structure and influence have varied over the years from one Administration to another, what its current structure and who its current members are, varying opinions as to what the role of the NSC should be, and future developments for the NSC.
Date: June 8, 2009
Creator: Best, Richard A., Jr.
Partner: UNT Libraries Government Documents Department

The DHS Directorate of Science and Technology: Key Issues for Congress

Description: The Directorate of Science and Technology is the primary organization for research and development (R&D) in the Department of Homeland Security (DHS). The directorate is headed by the Under Secretary for Science and Technology. In the past, some Members of Congress and other observers have been highly critical of the directorate's performance. Although management changes have somewhat muted this criticism in recent years, fundamental issues remain, which this report discusses in detail. Congressional policymakers are widely expected to consider reauthorization legislation for DHS during the 111th Congress. Such legislation would likely include provisions that would affect the Science and Technology Directorate.
Date: June 22, 2009
Creator: Shea, Dana A. & Morgan, Daniel
Partner: UNT Libraries Government Documents Department

DOD's Dual-Use Strategy

Description: In an effort to reduce the costs of its military systems and gain greater access to state-of-the-art technologies, the Department of Defense is pursuing what is being called a "dual-use" strategy. This strategy seeks to make greater use of the commercial sector in developing and manufacturing military goods. This report discusses issues raised over the implementation of this strategy.
Date: July 3, 1997
Creator: Moteff, John D.
Partner: UNT Libraries Government Documents Department

Homeland Security: Coast Guard Operations -- Background and Issues for Congress

Description: The Coast Guard is the lead federal agency for maritime homeland security. For FY2007, the Coast Guard is requesting a total of about $4.5 billion for missions defined in the Homeland Security Act of 2002 as the Coast Guard's homeland security missions. This equates to about 54% of the Coast Guard's total requested FY2007 budget. The Coast Guard's homeland security operations pose several potential issues for Congress, including adequacy of Coast Guard resources for performing both homeland security and non-homeland security missions, and Coast Guard coordination with other agencies involved in maritime homeland security.
Date: September 12, 2006
Creator: O'Rourke, Ronald
Partner: UNT Libraries Government Documents Department

Homeland Security: Coast Guard Operations -- Background and Issues for Congress

Description: The Coast Guard is the lead federal agency for maritime homeland security. For FY2007, the Coast Guard is requesting a total of about $4.5 billion for missions defined in The Homeland Security Act of 2002 as the Coast Guard's homeland security missions. This equates to about 54% of the Coast Guard's total requested FY2007 budget. The Coast Guard's homeland security operations pose several potential issues for Congress, including adequacy of Coast Guard resources for performing both homeland security and non-homeland security missions, and Coast Guard coordination with other agencies involved in maritime homeland security.
Date: June 1, 2006
Creator: O'Rourke, Ronald
Partner: UNT Libraries Government Documents Department

Homeland Security: Coast Guard Operations -- Background and Issues for Congress

Description: The Coast Guard is the lead federal agency for maritime homeland security. For FY2007, the Coast Guard is requesting a total of about $4.5 billion for missions defined in The Homeland Security Act of 2002 as the Coast Guard's homeland security missions. This equates to about 54% of the Coast Guard's total requested FY2007 budget. The Coast Guard's homeland security operations pose several potential issues for Congress, including adequacy of Coast Guard resources for performing both homeland security and non-homeland security missions, and Coast Guard coordination with other agencies involved in maritime homeland security.
Date: August 14, 2006
Creator: O'Rourke, Ronald
Partner: UNT Libraries Government Documents Department

Homeland Security: Coast Guard Operations--Background and Issues for Congress

Description: In response to the terrorist attacks of September 11, 2001, the Coast Guard significantly increased homeland-security operations to protect U.S. ports and waterways from potential maritime terrorist threats. The Coast Guard accomplished this in part by diverting resources from other missions. Increased requirements for homeland-security operations after September 11 appear to have added to a pre-existing tension between Coast Guard mission responsibilities and available resources. The Coast Guard's new homeland-security operations raise potential issues for Congress regarding the adequacy of Coast Guard assets and funding, the Coast Guard's legal authorities, the Coast Guard's location within the executive branch, and coordination between the Coast Guard and other agencies.
Date: February 19, 2002
Creator: O'Rourke, Ronald
Partner: UNT Libraries Government Documents Department

Homeland Security: Coast Guard Operations -- Background and Issues for Congress

Description: The Coast Guard is the lead federal agency for maritime homeland security. The Coast Guard's homeland security operations pose several potential issues for Congress, including adequacy of Coast Guard resources for performing both homeland security and non-homeland security missions, and Coast Guard coordination with other agencies involved in maritime homeland security.
Date: June 30, 2005
Creator: O'Rourke, Ronald
Partner: UNT Libraries Government Documents Department

Government-Sponsored Enterprises (GSEs): An Institutional Overview

Description: Congress chartered government-sponsored enterprises (GSEs) to improve the workings of credit markets. This report briefly describes the nature of GSEs, their mixed governmental-private nature, the differences between GSEs and government agencies, and the arguments for and against GSEs.
Date: September 9, 2008
Creator: Kosar, Kevin R.
Partner: UNT Libraries Government Documents Department

The Federal Protective Service and Contract Security Guards: A Statutory History and Current Status

Description: The Federal Protective Service (FPS) -- within U.S. Immigration Customs Enforcement (ICE) in the Department of Homeland Security (DHS) -- is responsible for protecting federal government property, personnel, visitors, and customers, including property leased by the General Services Administration (GSA). FPS currently employs over 15,000 contract security guards to protect federal property. DHS intends, according to its FY2009 budget justification, to continue the use of contract security guards to focus FPS activities on maintaining security policy and standards, conducting building security assessments, and monitoring federal agency compliance with security standards.
Date: June 30, 2008
Creator: Reese, Shawn
Partner: UNT Libraries Government Documents Department

The Federal Protective Service and Contract Security Guards: A Statutory History and Current Status

Description: The Federal Protective Service (FPS) -- within U.S. Immigration Customs Enforcement (ICE) in the Department of Homeland Security (DHS) -- is responsible for protecting federal government property, personnel, visitors, and customers, including property leased by the General Services Administration (GSA). FPS currently employs over 15,000 contract security guards to protect federal property. DHS intends, according to its FY2009 budget justification, to continue the use of contract security guards to focus FPS activities on maintaining security policy and standards, conducting building security assessments, and monitoring federal agency compliance with security standards.
Date: May 29, 2008
Creator: Reese, Shawn
Partner: UNT Libraries Government Documents Department

The Federal Protective Service and Contract Security Guards: A Statutory History and Current Status

Description: The Federal Protective Service (FPS) -- within U.S. Immigration Customs Enforcement (ICE) in the Department of Homeland Security (DHS) -- is responsible for protecting federal government property, personnel, visitors, and customers, including property leased by the General Services Administration (GSA). FPS currently employs over 15,000 contract security guards to protect federal property. DHS intends, according to its FY2009 budget justification, to continue the use of contract security guards to focus FPS activities on maintaining security policy and standards, conducting building security assessments, and monitoring federal agency compliance with security standards.
Date: October 14, 2008
Creator: Reese, Shawn
Partner: UNT Libraries Government Documents Department

Department of Energy Research and Development Budget for FY2001: Description and Analysis

Description: This report focuses on the R&D programs. It divides the programs into four categories: energy resources R&D, science, national security R&D, and environmental management R&D. Those categories, which approximate the way DOE has divided up its programs, are set up to keep similar research activities together.1 This arrangement is somewhat different from the way the R&D budget is approached by the congressional appropriations committees. This report gives a description of the programs within each category including their research objectives and the activities where significant budget changes were requested for FY2001. It then describes the request and congressional actions on the request.
Date: January 3, 2001
Creator: Rowberg, Richard E
Partner: UNT Libraries Government Documents Department

Appropriations for FY2001: Treasury, Postal Service, Executive Office of the President, and General Government

Description: Appropriations are one part of a complex federal budget process that includes budget resolutions, appropriations (regular, supplemental, and continuing) bills, rescissions, and budget reconciliation bills. This report is a guide to one of the 13 regular appropriations bills that Congress passes each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Treasury, Postal Service, and General Government.
Date: January 29, 2001
Creator: Gressle, Sharon S.
Partner: UNT Libraries Government Documents Department

Ergonomics in the Workplace: Is It Time for an OSHA Standard?

Description: Improper ergonomic design of jobs is one of the leading causes of work-related illness, accounting for perhaps a third of employers’ costs under state workers’ compensation laws. Due to the wide variety of circumstances, however, any comprehensive standard would probably have to be complex and costly, while scientific understanding of the problem is not complete.
Date: January 16, 2001
Creator: Rappaport, Edward B
Partner: UNT Libraries Government Documents Department

Department of Energy Abolition? Implications for the Nuclear Weapons Program

Description: This report considers how abolition might affect the U.S. nuclear weapons program. It provides background on the weapons program and the debate on what organization should control it; summarizes the debate over managing the program, including criticisms of DOE’s management and issues in deciding where to place the program, and presents four options for the weapons program. It considers pros and cons for each option. This report should be of value for understanding consequences of alternative organizational “homes” for the weapons program for those considering legislation to abolish DOE.
Date: September 29, 1995
Creator: Medalia, Jonathan
Partner: UNT Libraries Government Documents Department

Comparison of 9/11 Commission Recommended Intelligence Reforms, S. 2845, S. 2774, H.R. 5024, Administration Proposal, H.R. 10, Current Law

Description: This report, the second of two reports, presents side-by-side comparisons of the 9/11 Commission recommendations and current law and legislation proposed by Senators Collins and Lieberman (S. 2845) and unanimously approved by the Senate Governmental Affairs Committee on September 22, 2004, as amended; House Speaker Dennis Hastert (H.R. 10), as reported out be the House Committee on Rules; Senators McCain and Lieberman (S. 2774); Representative Pelosi (H.R. 5024); and President Bush. CRS Report RL32600 presents side-by-side comparisons of the 9/11 Commission recommendations and current law; and legislation proposed by Senators Feinstein, Bob Graham, Daschle, and Roberts; President Bush; and relevant provisions of current law.
Date: September 28, 2004
Creator: Cumming, Alfred
Partner: UNT Libraries Government Documents Department