Congressional Research Service Reports - 26 Matching Results

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Contracting with Inverted Domestic Corporations: Answers to Frequently Asked Questions

Description: Recent reports that certain entities continued to receive federal government contracts after reincorporating overseas have prompted questions about current and proposed restrictions on contracting with “inverted domestic corporations.” These questions are shaped, in part, by the broader debate over whether such corporations are to be seen as “deserters,” who change their corporate citizenship to avoid paying U.S. taxes, or as evidencing systemic problems in the U.S. tax code. This report provides the answers to 14 frequently asked questions regarding the current restrictions on contracting with inverted domestic corporations, proposed amendments thereto, and the relationship between prohibitions upon contracting with inverted domestic corporations and other provisions of law that restrict dealings with “foreign” contractors.
Date: November 7, 2014
Creator: Manuel, Kate M. & Lunder, Erika K.
Partner: UNT Libraries Government Documents Department

U.S. Postal Service Workforce Size and Employment Categories, FY1994-FY2013

Description: This report provides data from the past 20 years on the size of the U.S. Postal Service's (USPS's) workforce. Further, this report examines trends in its workforce composition, particularly focusing on shifts in the ratio between career and non-career employment.
Date: October 7, 2014
Creator: Francis, Kathryn A.
Partner: UNT Libraries Government Documents Department

Immigration-Related Worksite Enforcement: Performance Measures

Description: This report discusses the Department of Homeland Security's (DHS) U.S. Immigration and Customs Enforcement (ICE) responsibilities in regard to immigration-related worksite enforcement, or enforcement of the prohibitions on unauthorized employment in Section 274A of the Immigration and Nationality Act (INA). The INA §274A provisions, sometimes referred to as employer sanctions, make it unlawful for an employer to knowingly hire, recruit or refer for a fee, or continue to employ an alien who is not authorized to be so employed. This report looks at enforcement measures of this act.
Date: August 7, 2013
Creator: Bruno, Andorra
Partner: UNT Libraries Government Documents Department

Taxation of Unemployment Benefits

Description: Unemployment compensation (UC) benefits have been fully subject to the federal income tax since the passage of the Tax Reform Act of 1986 (P.L. 99-514). Individuals who receive UC benefits during a year may elect to have the federal (and in some cases state) income tax withheld from their benefits. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits.
Date: February 7, 2013
Creator: Whittaker, Julie M.
Partner: UNT Libraries Government Documents Department

Insourcing Functions Performed by Federal Contractors: An Overview of the Legal Issues

Description: Recent Congresses and the Obama Administration have taken numerous actions to promote "insourcing," or the use of government personnel to perform functions that contractors have performed on behalf of federal agencies. Members of the 112th Congress have introduced several measures which seek to ensure that certain contractors have standing to challenge insourcing determinations; would provide for additional review of insourcing determinations that affect small businesses; or could otherwise constrain insourcing initiatives.
Date: May 7, 2012
Creator: Manuel, Kate M. & Maskell, Jack
Partner: UNT Libraries Government Documents Department

Military Base Closures: Socioeconomic Impacts

Description: The most recent Base Realignment and Closure (BRAC) Commission submitted its final report to the Administration on September 8, 2005. Implementation of the BRAC round was officially completed on September 15, 2011. In the report, the commission rejected 13 of the initial Department of Defense recommendations, significantly modified the recommendations for 13 other installations, and approved 22 major closures. Early planning and decisive leadership from officials are important factors in addressing local socioeconomic impacts from base realignment and closing. Drawing from existing studies, this report assesses the potential community impacts and proposals for minimizing those impacts.
Date: February 7, 2012
Creator: Cowan, Tadlock
Partner: UNT Libraries Government Documents Department

Federal Employees: Pension COLAs and Pay Adjustments Since 1969

Description: Congress has linked adjustments in federal pay to the ECI so that wages for federal employees will remain competitive with wages paid by firms in the private sector. Under the terms of the Federal Employees' Pay Comparability Act of 1990 (P.L. 101-509), pay for civilian federal employees is adjusted each year to keep the salaries of federal workers competitive with comparable occupations in the private sector. These annual adjustments in federal employee pay-which are distinct from any pay raises associated with within-grade step increases or promotions to a higher pay grade-are based on changes in the cash compensation paid to workers in the private sector, as measured by the ECI. Under certain circumstances, the President may limit the annual increase in federal pay by executive order.
Date: December 7, 2010
Creator: Isaacs, Katelin P.
Partner: UNT Libraries Government Documents Department

Leave Benefits in the United States

Description: This report begins by reviewing federal statutes that pertain directly or indirectly to employer provision of leave benefits for any purpose, including the Pregnancy Discrimination Act and the Family and Medical Leave Act. It then examines the incidence of different types of paid leave that U.S. employers voluntarily provide as part of an employee's total compensation (wages and benefits). The report closes with results from a federal government survey of the average direct cost to businesses of different types of leave.
Date: May 7, 2008
Creator: Levine, Linda
Partner: UNT Libraries Government Documents Department

Trafficking in Persons: The U.S. and International Response

Description: Trafficking in people for prostitution and forced labor is one of the most prolific areas of international criminal activity and is of significant concern to the United States and the international community. The overwhelming majority of those trafficked are women and children. In December 2005, Congress adopted the Trafficking Victims Protection Reauthorization Act of 2005. The State Department, on June 5, 2006, issued a mandate that categorized countries into four groups according to the efforts they were making to combat trafficking. Those countries (Tier Three) that do not cooperate in the fight against trafficking have been made subject to U.S. sanctions since 2003. In the second session of the 109th Congress, both chambers are expected to continue to address the human trafficking issue as part of their authorization, appropriations, and oversight activities.
Date: July 7, 2006
Creator: Miko, Francis T.
Partner: UNT Libraries Government Documents Department

Computer Services Personnel: Overtime Pay Under the Fair Labor Standards Act

Description: The Fair Labor Standards Act of 1938 (FLSA), as amended, is the primary federal statute in the area of minimum wages and overtime pay. Through administrative rulemaking, the Secretary of Labor has established two tests through which to define eligibility under the Section 13(a)(1) exemption: a duties test and an earnings test. In the 106th Congress, legislation was introduced by Representatives Andrews and Lazio that would have increased the scope of the exemption: first, by expanding the range of exempt job titles, and then, through a relative reduction in the value of the earnings threshold or test. For example, were the minimum wage increased to $6.15 per hour, as pending proposals would do, the value of the computer services exemption threshold would be 4.5 times the federal minimum wage. Ultimately, neither bill was enacted, but the issue has re-emerged as H.R. 1545 (Andrews) and H.R. 546 (Quinn).
Date: February 7, 2005
Creator: Whittaker, William G.
Partner: UNT Libraries Government Documents Department

Individuals with Disabilities Education Act (IDEA): Services in Private Schools under P.L. 108-446

Description: This report examines the Individuals with Disabilities Education Improvement Act of 2004, P.L. 108-446, which makes several changes to the previous law regarding children with disabilities in private schools. Generally, children with disabilities enrolled by their parents in private schools are to be provided special education and related services to the extent consistent with the number and location of such children in the school district served by a LEA pursuant to several requirements. These requirements include new provisions relating to direct services to parentally placed private school children with disabilities, the calculation of the proportionate amount of funds, and a requirement for record keeping.
Date: February 7, 2005
Creator: Jones, Nancy Lee
Partner: UNT Libraries Government Documents Department

Association Health Plans, Health Marts and the Small Group Market for Health Insurance

Description: An estimated 41.2 million people were without health insurance in 2001. Legislation under consideration by the 108th and earlier Congresses is intended to assist small employers in offering health insurance as a benefit to their workers. A new bill, H.R. 4281, introduced on May 5, 2004, The Small Business Health Fairness Act of 2003 (H.R. 6601s. 545), and a number of bills from the earlier Congresses include provisions creating new groups for small firms to join or encouraging the growth of existing groups so that small employers can band together to offer coverage to their employees.
Date: July 7, 2003
Creator: Hearne, Jean P.
Partner: UNT Libraries Government Documents Department