Congressional Research Service Reports - Browse

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Taxation of Unemployment Benefits
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.
Taxation of Unemployment Benefits
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.
Taxation of Unemployment Benefits
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. Legislation was introduced in the 108th Congress that would have repealed the taxation of UC benefits, provided a two-year suspension of the taxation of UC benefits, or transferred the proceeds from taxing UC benefits to the Unemployment Trust Fund. This report provides an overview of the taxation of UC benefits and legislation related to taxing UC benefits.
Unemployment Insurance: Legislative Issues in the 114th Congress
The 114th Congress continues to consider many issues related to unemployment insurance (UI) programs: Unemployment Compensation (UC), the temporary, now-expired Emergency Unemployment Compensation (EUC08), and Extended Benefits (EB). This report gives a brief overview of the UI programs that may provide benefits to eligible unemployed workers, and briefly summarizes the President's budget proposal for FY2017.
Unemployment Benefits: Legislative Issues in the 108th Congress
This report discusses the federal-state unemployment compensation (UC) system, which pays benefits to covered workers who become involuntarily unemployed for economic reasons and meet state-established eligibility rules.
Individuals with Disabilities Education Act (IDEA): Services in Private Schools under P.L. 108-446
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.
Federal Programs Available to Unemployed Workers
There are four groups of federal programs that target unemployed workers: unemployment insurance programs, health care assistance, job search assistance, and training. This report describes these programs, how they interact with each other, and their funding.
Social Security Reform: Economic Issues
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.
The Davis-Bacon Act: Issues and Legislation During the 108th Congress
This report discusses the debate surrounding the Davis-Bacon Act (1931, as amended), which requires, among other things, that not less than the locally-prevailing wage be paid to workers employed in federal contract construction. Through recent decades, the Act has become a continuing source of contention, particularly regarding its impacts, whether it should be modified, strengthened, or repealed, and if it is being administered effectively.
U.S. Manufacturing in International Perspective
This report is designed to inform the debate over the health of U.S. manufacturing through a series of charts and tables that depict the position of the United States relative to other countries according to various metrics. Understanding which trends in manufacturing reflect factors that may be unique to the United States and which are related to broader changes in technology or consumer preferences may be helpful in formulating policies intended to aid firms or workers engaged in manufacturing activity.
Numerical Limits on Permanent Employment-Based Immigration: Analysis of the Per-country Ceilings
The report opens with brief explanations of the employment-based preference categories and the per-country ceilings governing annual admissions of lawful permanent residents (LPRs). It continues with a statistical analysis of the pending caseload of approved employment-based LPR petitions and concludes with a set of legislative options to revise per-country ceilings that are meant to serve as springboards for further discussions.
Child Labor in America: History, Policy, and Legislative Issues
This report examines the historical issue of child labor in America and summarizes legislation that has been introduced from the 108th Congress to the 113th Congress.
Returning to Full Employment: What Do the Indicators Tell Us?
This report analyzes recent trends in labor market indicators during the current economic recovery, with a particular focus on the contrast between the unemployment rate and other labor market indicators. It reviews studies seeking to determine how much of the decline in the labor force participation rate is caused by the recession and how much is caused by structural factors (such as the aging of the labor force). It then considers whether the economy might reach full employment at a higher rate of unemployment compared to recent expansions.
Unauthorized Aliens in the United States: Policy Discussion
This report discusses the unauthorized immigrant (illegal alien) population in the United States, which is a key and controversial immigration issue.
Trafficking in Persons in Latin America and the Caribbean
This report describes the nature and scope of the problem of trafficking in persons in Latin America and the Caribbean. It then describes U.S. efforts to deal with trafficking in persons in the region, as well as discusses the successes and failures of some recent country and regional antitrafficking efforts. The report concludes by raising issues that may be helpful for the 113th Congress to consider as it continues to address human trafficking as part of its authorization, appropriations, and oversight activities.
State and Local Restrictions on Employing Unauthorized Aliens
This report discusses state and local restrictions upon employing unauthorized aliens in light of the May 26, 2011, decision by the Supreme Court in Chamber of Commerce of the United States of America v. Whiting.
Trafficking in Persons in Latin America and the Caribbean
This report discusses the issue of trafficking in persons (TIP) in Latin America, giving background information and examining possible policy solutions.
Insourcing Functions Performed by Federal Contractors: Legal Issues
"This report provides a brief overview of key legal issues related to recent insourcing initiatives. While agencies are prohibited by federal law and policy from contracting out functions that are "inherently governmental," other functions could potentially be contracted out. There has long been debate over both general government policies promoting the use of the private sector to perform "commercial functions," and whether specific functions should be performed by government personnel or contractors. However, since 2008, the insourcing initiatives of recent Congresses and the Obama Administration have generated particular controversy.5 Several lawsuits have been filed challenging agencies' determinations to insource particular functions,and broader questions have been raised as to whether agencies' implementation of insourcing runs afoul of civil service, ethics, or small business laws." (p. 1).
Unauthorized Aliens in the United States
This report discusses the unauthorized immigrant (illegal alien) population in the United States, which is a key and controversial immigration issue.
Proposed Colombia Free Trade Agreement: Labor Issues
This report examines three labor issues and arguments related to the pending U.S.-Colombia free trade agreement (CFTA; H.R. 5724 and S. 2830): violence against trade unionists; impunity (accountability for or punishment of the perpetrators); and worker rights protections for Colombians.
Trafficking in Persons in Latin America and the Caribbean
This report describes the nature and scope of the problem of human trafficking in Latin America and the Caribbean, including U.S. efforts to deal with trafficking in persons in the region, as well as the successes and failures of some recent country and regional antitrafficking efforts. The report concludes by raising issues that may be helpful for the 113th Congress to consider as it continues to address human trafficking as part of its authorization, appropriations, and oversight activities.
Federal Taxation of Aliens Working in the United States
This report outlines issues regarding the taxation of aliens since several pieces of current legislation have been introduced that would impose restrictions for claiming child tax credits or for claiming credits and refunds. The report includes an overview of immigration status, resident or nonresident aliens, taxation of income for various classifications, and Social Security and medicare taxes.
Insourcing Functions Performed by Federal Contractors: An Overview of the Legal Issues
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.
Immigration-Related Worksite Enforcement: Performance Measures
The Department of Homeland Security's (DHS) U.S. Immigration and Customs Enforcement (ICE) is responsible for 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.
Immigration-Related Worksite Enforcement: Performance Measures
Over the past few years, the media have been filled with reports about worksite enforcement operations, commonly referred to as immigration raids. These operations represent the public face of efforts by the Department of Homeland Security to curtail the employment of unauthorized immigrants. According to 2006 estimates, there are some 7.8 million unauthorized workers in the U.S. civilian workforce. Enforcement activity by the Department of Labor (DOL) is also relevant to a discussion of federal efforts to curtail unauthorized employment.
Immigration-Related Worksite Enforcement: Performance Measures
In the spring of 2009, the Department of Homeland Security (DHS) issued new guidance on immigration-related worksite enforcement. According to 2010 estimates, there are some 8.0 million unauthorized workers in the U.S. civilian labor force. Enforcement activity by the Department of Labor (DOL) is also relevant to a discussion of federal efforts to curtail unauthorized employment.
Immigration-Related Worksite Enforcement: Performance Measures
In the spring of 2009, the Department of Homeland Security (DHS) issued new guidance on immigration-related worksite enforcement. According to 2008 estimates, there are some 8.3 million unauthorized workers in the U.S. civilian labor force. Enforcement activity by the Department of Labor (DOL) is also relevant to a discussion of federal efforts to curtail unauthorized employment.
The Labor Market during the Great Depression and the Current Recession
This report analyzes the labor market experiences of workers during the 1930s, which encompassed the almost five years of the Great Depression. Because it was a period very distant and different from today, considerable time is devoted to examining the employment and unemployment measures available at that time. The report ends by comparing the labor market conditions of the 1930s with those encountered by workers thus far during the recession that began in December 2007.
Unauthorized Employment of Aliens: Basics of Employer Sanctions
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Davis-Bacon: The Act and the Literature
The Davis-Bacon Act of 1931, as amended, requires that contractors, engaging in certain federal contract construction, pay workers on such projects not less than the locally prevailing wage for comparable work. In addition, such contractors are required to file payroll reports and to meet other administrative and labor standards requirements. Included in this report is a bibliography of published materials dealing with the Davis-Bacon Act and related issues.
Trafficking in Women and Children: The U.S. and International Response
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Trafficking in Persons: The U.S. and International Response
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Social Security Benefits for Noncitizens: Current Policy and Legislation
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Federal Regulation of Working Hours: The Ballenger and Ashcroft Proposals (H.R. 1 and S.4)
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Does Trade Reduce Wages of U.S. Workers?
This report examines in some detail the hypothesis that trade is undermining the economic status of the American worker. Two questions are addressed: one, Has trade tended to reduce the average level of wages? and, two, Has trade increased the inequality of wages? The general conclusion reached is that poor wage performance is largely a problem of the domestic economy, that would have occurred with or without trade.
Trafficking in Women and Children: The U.S. and International Response
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Trafficking in Women and Children: The U.S. and International Response
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Trafficking in Women and Children: The U.S. and International Response
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Trafficking in Women and Children: The U.S. and International Response
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Trafficking in Women and Children: The U.S. and International Response
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Social Security Benefits for Noncitizens: Current Policy and Legislation
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A Shortage of Registered Nurses: Is It on the Horizon or Already Here?
The largest, traditionally female-dominated health care occupation is registered nurses (RNs). It has been asserted that there are too few RNs available today to meet employers’ needs, that is, there is a shortage of nurses at the present time. It also has been estimated that there could well be a shortage of RNs in the not-too-distant future. This report will analyze the labor market conditions facing RNs and their employers.
A Shortage of Registered Nurses: Is It on the Horizon or Already Here?
The largest traditionally female-dominated health care occupation is registered nurses (RNs). It has been asserted that there is an ongoing nationwide shortage of RNs of various kinds and in various sectors of the health care services industry. Before the latest (mid-2002) release of supply-demand projections from the U.S. Health Resources and Services Administration (HRSA), it was estimated, based in whole or part on 1996 HRSA projections, that there would likely be a shortage of RNs in 2007 or shortly thereafter. This report first will analyze recent trends in the RN labor market and then examine HRSA’s new projections, which moved up the date of an RN shortage to 2000.
Compensatory Time vs. Cash Wages: Amending the Fair Labor Standards Act?
In the 108th Congress, two work hours flexibility bills have been introduced: S. 317 by Senator Gregg and H.R. 1119 by Representative Biggert. Both bills deal with a compensatory time off option (comp time) — though the Gregg proposal is somewhat broader, projecting other changes in the overtime provisions of the Fair Labor Standards Act (FLSA) as well. This report is limited to consideration of the issue of comp time.
Trafficking in Persons in Latin America and the Caribbean
This report discusses the issue of trafficking in persons (TIP) in Latin America, giving background information and examining possible policy solutions.
Trafficking in Persons in Latin America and the Caribbean
Report that looks at instances of trafficking in persons (TIP) in Latin America. It looks at current legislation in the U.S. to combat this problem.
Trafficking in Persons in Latin America and the Caribbean
This report looks at instances of trafficking in persons (TIP) in Latin America. It looks at current legislation in the U.S. to combat this problem.
Trafficking in Persons: The U.S. and International Response
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.
Trafficking in Persons: The U.S. and International Response
No Description Available.
Trafficking in Persons in Latin America and the Caribbean
Report that describes the nature and scope of the problem of trafficking in persons in Latin America and the Caribbean.