Congressional Research Service Reports - 339 Matching Results

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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: January 17, 2012
Creator: Whittaker, Julie M.
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: March 6, 2014
Creator: Whittaker, Julie M.
Partner: UNT Libraries Government Documents Department

Unemployment Insurance: Legislative Issues in the 114th Congress

Description: 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.
Date: March 22, 2016
Creator: Whittaker, Julie M. & Isaacs, Katelin P.
Partner: UNT Libraries Government Documents Department

Unemployment and Health Insurance: Current Legislation and Issues

Description: This report discusses the link between health insurance coverage and unemployment. One consequence of unemployment is that people can also lose their health insurance. The danger of losing insurance is most obvious for coverage that is provided by employers, but people who become unemployed might no longer be able to pay individual market premiums as well. Recent estimates indicate for each percentage point increase in the unemployment rate, the number of uninsured would increase by 1.1 million.
Date: February 17, 2009
Creator: Mulvey, Janemarie & Lyke, Bob
Partner: UNT Libraries Government Documents Department

The Employee Free Choice Act

Description: This report discusses legislative attempts to amend the National Labor Relations Act ("NLRA") to allow for union certification without an election, based on signed employee authorizations. The Employee Free Choice Act ("EFCA") has been introduced in the past three Congresses to allow union certification based on signed authorizations, provide a process for the bargaining of an initial agreement, and prescribe new penalties for certain unfair labor practices.
Date: January 26, 2009
Creator: Shimabukuro, Jon O.
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. 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.
Date: January 14, 2005
Creator: Scott, Christine
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

Unemployment: Issues in the 112th Congress

Description: This report briefly reviews the situation in the 2012 labor market, expands on the policy steps taken to date, and analyzes policy issues that typically arise during consideration of stimulus legislation. Three policy issues are examined: whether to take additional measures to increase jobs, what measures might be most effective, and how job creation proposals should be financed.
Date: October 5, 2012
Creator: Gravelle, Jane G.; Hungerford, Thomas L. & Levine, Linda
Partner: UNT Libraries Government Documents Department

Numerical Limits on Permanent Employment-Based Immigration: Analysis of the Per-country Ceilings

Description: 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.
Date: July 28, 2016
Creator: Argueta, Carla N.
Partner: UNT Libraries Government Documents Department

Unemployment Insurance: Programs and Benefits

Description: This report describes three kinds of unemployment benefit programs: regular Unemployment Compensation (UC), Extended Benefits (EB), and Emergency Unemployment Compensation (EUC08) . The report explains their basic eligibility requirements, benefits, and financing structure.
Date: November 20, 2013
Creator: Whittaker, Julie M. & Isaacs, Katelin P.
Partner: UNT Libraries Government Documents Department

The Federal Minimum Wage: In Brief

Description: This report discusses the minimum wage provisions of the Fair Labor Standards Act (FLSA)that have been amended numerous times since 1938, typically for the purpose of expanding coverage or raising the wage rate.
Date: January 17, 2014
Creator: Bradley, David H.
Partner: UNT Libraries Government Documents Department

Unemployment Insurance: Programs and Benefits

Description: This report describes three kinds of unemployment benefit programs: regular Unemployment Compensation (UC), Extended Benefits (EB), and Emergency Unemployment Compensation (EUC08). The report explains their basic eligibility requirements, benefits, and financing structure.
Date: February 12, 2014
Creator: Whittaker, Julie M. & Isaacs, Katelin P.
Partner: UNT Libraries Government Documents Department

Extending Unemployment Compensation Benefits During Recessions

Description: This report describes the history of temporary federal extensions to unemployment benefits from 1980 to the present. It has five sections which discuss: [1] background information on unemployment compensation (UC) benefits, [2] a definition of a recession and the process of declaring a recession, [3] a summary of the legislative history of federal extensions of unemployment benefits, [4] figures examining the statistics of recessions, and [5] previous methods for financing temporary recession programs.
Date: October 11, 2012
Creator: Whittaker, Julie M. & Isaacs, Katelin P.
Partner: UNT Libraries Government Documents Department

Antipoverty Effects of Unemployment Insurance

Description: This report examines the antipoverty effects of unemployment insurance (UI) benefits during the past recession and the economic recovery. It includes estimates of the effects on the poverty rate for the unemployed, for those receiving UI, and for families that report at least one family member receiving UI. It also estimates how much of reported UI benefits went directly to decreasing family poverty levels. This report's analysis shows that UI benefits appear to reduce the prevalence of poverty significantly among the population that receives them.
Date: October 4, 2012
Creator: Gabe, Thomas & Whittaker, Julie M.
Partner: UNT Libraries Government Documents Department

An Overview of the Employment-Population Ratio

Description: This report provides an overview of the employment-population ratio. It opens with a discussion of its value as a labor market indicator, noting its key features and limitations. This is followed by an examination of long-term and recent trends. The contribution of demographic and economic factors to recent patterns is explored at the close of the report.
Date: May 27, 2015
Creator: Donovan, Sarah A.
Partner: UNT Libraries Government Documents Department

Temporary Extension of Unemployment Benefits: Emergency Unemployment Compensation (EUC08)

Description: In July 2008, a new temporary unemployment benefit, the Emergency Unemployment Compensation (EUC08) program, began. The most recent legislation, P.L. 111-205, extended the authorization of the EUC08 program, but did not change the structure of the program or augment benefits. This temporary unemployment insurance program provides up to 20 additional weeks of unemployment benefits to certain workers who have exhausted their rights to regular unemployment compensation (UC) benefits. This report discusses the various tiers of the EUC08 program, as well as related legislation. This report will be updated to reflect current congressional action or programmatic changes.
Date: March 4, 2011
Creator: Isaacs, Katelin P. & Whittaker, Julie M.
Partner: UNT Libraries Government Documents Department

Temporary Extension of Unemployment Benefits: Emergency Unemployment Compensation (EUC08)

Description: In July 2008, a new temporary unemployment benefit, the Emergency Unemployment Compensation (EUC08) program, began. The most recent legislation, P.L. 111-205, extended the authorization of the EUC08 program, but did not change the structure of the program or augment benefits. This temporary unemployment insurance program provides up to 20 additional weeks of unemployment benefits to certain workers who have exhausted their rights to regular unemployment compensation (UC) benefits. This report discusses the various tiers of the EUC08 program, as well as related legislation. This report will be updated to reflect current congressional action or programmatic changes.
Date: October 1, 2010
Creator: Isaacs, Katelin P.; Whittaker, Julie M. & Shelton, Alison M.
Partner: UNT Libraries Government Documents Department

Farm Labor Shortages and Immigration Policy

Description: This report first explains why the nexus between farm labor shortages and immigration policy has again arisen. It next examines the composition of the seasonal agricultural labor force and presents the arguments of grower and farmworker advocates concerning its adequacy relative to employer demand. The report closes with an analysis of the trends in (un)employment, time worked and wages of legal and illegal farmworkers to determine if they are consistent with the existence of a nationwide shortage of domestically available farmworkers.
Date: September 6, 2001
Creator: Levine, Linda
Partner: UNT Libraries Government Documents Department

Farm Labor Shortages and Immigration Policy

Description: This report first explains the connection made over the past several years between farm labor and immigration policies. It next examines the composition of the seasonal agricultural labor force and presents the arguments of grower and farmworker advocates concerning its adequacy relative to employer demand. The report closes with an analysis of the trends in employment, unemployment, time worked and wages of authorized and unauthorized farmworkers to determine whether they are consistent with the existence of a nationwide shortage of domestically available farmworkers.
Date: January 25, 2006
Creator: Levine, Linda
Partner: UNT Libraries Government Documents Department

Farm Labor Shortages and Immigration Policy

Description: This report first explains the connection made over the past several years between farm labor and immigration policies. It next examines the composition of the seasonal agricultural labor force and presents the arguments of grower and farmworker advocates concerning its adequacy relative to employer demand. The report closes with an analysis of the trends in employment, unemployment, time worked and wages of authorized and unauthorized farmworkers to determine whether they are consistent with the existence of a nationwide shortage of domestically available farmworkers.
Date: February 9, 2004
Creator: Levine, Linda
Partner: UNT Libraries Government Documents Department