Congressional Research Service Reports - 13 Matching Results

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Workers' Compensation: Overview and Issues

Description: This report discusses workers' compensation, which provides cash and medical benefits to workers who are injured or become ill in the course of their employment and provides benefits to the survivors of workers killed on the job. Benefits are provided without regard to fault and are the exclusive remedy for workplace injuries, illnesses, and deaths.
Date: August 3, 2016
Creator: Szymendera, Scott D.
Partner: UNT Libraries Government Documents Department

OSHA State Plans: In Brief, with Examples from California and Arizona

Description: This report examines various state plans under the Occupational Safety and Health Act of 1970 (OSH Act), which authorizes states to establish their own occupational safety and health plans and preempt standards established and enforced by the Occupational Safety and Health Administration (OSHA). OSHA must approve state plans if they are "at least as effective" as OSHA's standards and enforcement. The report provides specific examples from California and Arizona
Date: June 3, 2016
Creator: Szymendera, Scott D.
Partner: UNT Libraries Government Documents Department

State Minimum Wages: An Overview

Description: This report begins with a brief discussion of Fair Labor Standards Act (FLSA) minimum wage coverage. It then provides a summary of state minimum wage laws, followed by an examination of rates and mechanisms of adjustments in states with minimum wage levels above the FLSA rate. The report also discusses the interaction of federal and state minimum wages over time.
Date: February 3, 2016
Creator: Bradley, David H.
Partner: UNT Libraries Government Documents Department

Sexual Orientation and Gender Identity Discrimination in Employment: A Legal Analysis of the Employment Non-Discrimination Act (ENDA)

Description: This report discusses issues surrounding the proposed Employment Non-Discrimination Act, which would prohibit discrimination based on an individual's actual or perceived sexual orientation or gender identity by public and private employers in hiring, discharge, compensation, and other terms and conditions of employment.
Date: May 3, 2013
Creator: Jody Feder & Brougher, Cynthia
Partner: UNT Libraries Government Documents Department

Tax Treatment of Employer Educational Assistance for the Benefit of Employees

Description: Educational assistance offered by employers to their employees may be exempt from federal income tax under Section 127 and Section 132 of the Internal Revenue Code. Section 127 is the employer educational assistance exclusion; Section 132, the fringe benefit exclusion for working condition benefits (e.g., job-related eduction) among other benefits. Congress established the two tax provisions well before it enacted to her higher education tax benefits meant to assist taxpayers, their spouses, and dependents -- regardless of employment status -- pay current educational expenses incurred while obtaining postsecondary degrees and undertaking lifelong learning.
Date: July 3, 2008
Creator: Levine, Linda
Partner: UNT Libraries Government Documents Department

The Family and Medical Leave Act: Recent Legislative and Regulatory Activity

Description: This report begins with a brief overview of the major features of the Family and Medical Leave Act (FMLA) and its regulations The various proposals that have been made to amend the act since its inception more than a decade ago are then categorized and discussed. It closes with a review of legislative and regulatory activity.
Date: January 3, 2008
Creator: Levine, Linda
Partner: UNT Libraries Government Documents Department

Foreign Science and Engineering Presence in U.S. Institutions and the Labor Force

Description: The increased presence of foreign students in graduate science and engineering programs and in the scientific workforce has been and continues to be of concern to some in the scientific community. Enrollment of U.S. citizens in graduate science and engineering programs has not kept pace with that of foreign students in those programs. In addition to the number of foreign students in graduate science and engineering programs, a significant number of university faculty in the scientific disciplines are foreign, and foreign doctorates are employed in large numbers by industry. This report examines these issues and discusses their policy implications.
Date: January 3, 2006
Creator: Matthews, Christine M.
Partner: UNT Libraries Government Documents Department

Davis-Bacon Suspension and Its Legislative Aftermath

Description: During the last week of August 2005, Hurricane Katrina gathered strength in the Atlantic and moved against the gulf states. On September 8, 2005, amid the devastation left in Katrina’s wake, President George W. Bush suspended the Davis-Bacon Act as it applies to certain jurisdictions in Florida, Alabama, Mississippi, and Louisiana. Although the President has the authority, under Section 6 of the Act, to render such suspensions during a national emergency, that authority has rarely been utilized.1 This report analyzes the legislative aftermath of the suspension.
Date: October 3, 2005
Creator: Whittaker, William G.
Partner: UNT Libraries Government Documents Department

Social Security Reform: Economic Issues

Description: This report tackles the issue of Social Security reform from an economic perspective that focuses not merely on reform that achieves programmatic sustainability (sustainability within the trust fund), but reform that achieves sustainability for the government and economy as a whole. The President has indicated that Social Security reform will be a major issue in the 109th Congress. For some time comprehensive reform has been an issue of debate in Congress, but no major action has occurred.
Date: December 3, 2004
Creator: Gravelle, Jane & Labonte, Marc
Partner: UNT Libraries Government Documents Department

Social Security: Coverage of Household Workers - A Fact Sheet

Description: On October 22, 1994, President Clinton signed legislation (P.L. 103-387) that changes social security coverage of household workers. The new law changed the threshold to a yearly amount and raised it (to $1,000 in 1994, indexed thereafter to average wage growth-it became $1,100 in 1998, 1,200 in 2000, and 1,300 in 2001). It remains at $1,300 in 2002. In addition, the new law exempted most domestic workers under age 18, and provided that Social Security and unemployment taxes will be reported on the employer's annual federal tax return.
Date: January 3, 2002
Creator: Kollmann, Geoffrey
Partner: UNT Libraries Government Documents Department