Congressional Research Service Reports - 32 Matching Results

Search Results

Corporate Inversions: Frequently Asked Legal Questions
This report answers frequently-asked legal questions about corporate inversions. It answers questions relating to the scope and operation of Section 7874, including how key statutory terms have been interpreted by the Internal Revenue Service (IRS). It discusses important Department of Treasury regulations that were finalized in 2015 and 2016, and answers questions about the IRS's authority to issue these regulations. Other questions that are answered relate to legislation introduced in the 114th Congress, the interaction of Section 7874 with tax treaties, and the imposition of an excise tax on corporate insiders who benefit from an inversion.
Insurance Regulation: Background, Overview, and Legislation in the 114th Congress
This report discusses insurance regulatory issues addressed by legislation in the 114th Congress including the degree of the authority of the Federal Reserve and the Federal Deposit Insurance Corporation (FDIC) over insurers (H.R. 1478/S. 798), international insurance standards (S. 1086 and H.R. 2141), and the licensing of insurance agents and brokers (H.R. 26/P.L. 114-1).
Immigration Legislation and Issues in the 114th Congress
This report discusses border security, interior enforcement, visa security, asylum, and other immigration-related issues that have received legislative action or are of significant congressional interest in the 114th Congress.
Constitutional Authority Statements and the Powers of Congress: An Overview
This report provides an overview of Congress's powers under the Constitution and their role in interpreting the nation's founding document. It examines House Rule XII, clause 7(c), discussing the results of a recent study conducted by CRS of Constitutional Authority Statement (CAS) that were submitted during the last six months of the 114th Congress, and concludes by discussing trends with regard to the House's recent CAS practices and by providing considerations for congressional personnel drafting CASs.
Transportation Security: Issues for the 114th Congress
This report examines aviation, transit and passenger rail security, as well as port and maritime security. The difficulty and cost of protecting the transportation sector from attack raises a core question for policymakers: how much effort and resources to put toward protecting potential targets versus pursuing and fighting terrorists.
"Regulatory Relief" for Banking: Selected Legislation in the 114th Congress
This report discusses regulatory relief legislation for banks in the 114th Congress that, at the time this report was published, has seen floor action or has been ordered to be reported by a committee. Many, but not all, of the bills would make changes to the Dodd-Frank Act (P.L. 111-203), wide ranging financial reform enacted in response to the financial crisis.
"Regulatory Relief" for Banking: Selected Legislation in the 114th Congress
This report discusses regulatory relief legislation for banks in the 114th Congress that has seen floor action or has been ordered to be reported by a committee. Many, but not all, of the bills would make changes to the Dodd-Frank Act (P.L. 111-203), a wide-ranging financial reform enacted in response to the financial crisis.
Water Quality Issues in the 114th Congress: An Overview
This report discusses the legislative and oversight issues regarding water quality, as well as wastewater treatment funding issues.
Transportation Security: Issues for the 114th Congress
This report discusses aviation security, transit and passenger security, port and maritime security.
Transportation Security: Issues for the 114th Congress
This report examines aviation, transit and passenger rail security, as well as port and maritime security. The difficulty and cost of protecting the transportation sector from attack raises a core question for policymakers, i.e., how much effort and resources to put toward protecting potential targets versus pursuing and fighting terrorists.
ESEA Reauthorization Proposals in the 114th Congress: Selected Key Issues
This report examines major features of H.R. 5 with respect to current law. It begins by discussing the approach that H.R. 5 takes toward reshaping the Elementary and Secondary Education Act (ESEA) in key areas. Next, the report considers the ESEA by title and part to examine how the ESEA would be reconfigured under H.R. 5, followed by an examination of proposed program authorizations included in H.R. 5.
"Regulatory Relief" for Banking: Selected Legislation in the 114th Congress
This report discusses regulatory relief legislation for banks in the 114th Congress that, at the time this report was published, has seen floor action or has been ordered to be reported by a committee.
State Voter Identification Requirements: Analysis, Legal Issues, and Policy Considerations
This report provides an updated overview of state requirements for voters to present some form of ID before casting a ballot in a federal election. The report also discusses the origins of voter ID, relevant federal legislative action in the 114th Congress, and selected legal and policy issues related to state voter ID laws.
Legislative Options in the 114th Congress for Financing Water Infrastructure
This report addresses several options considered by Congress to address the financing needs of local communities for wastewater and drinking water infrastructure projects and to decrease or close the gap between available funds and projected needs.
The Vessel Incidental Discharge Act: Background and Issues
This report discusses the combination of regulations and standards for controlling vessel discharges, which is at issue today and is addressed in legislation in the 114th Congress, the Vessel Incidental Discharge Act.
Energy Tax Policy: Issues in the 114th Congress
This report begins by providing background on the economic rationale for energy market interventions, highlighting various market failures. After identifying possible market failures in the production and consumption of energy, possible interventions are discussed. The report concludes with an analysis of the current status of energy tax policy.
Access to Government Information in the United States: A Primer
This report offers an introduction to the four access laws and provides citations to additional resources related to these statutes. It includes statistics on the use of the Freedom of Information Act (FOIA) and the Federal Advisory Committee Act (FACA) and on litigation related to FOIA. In addition, this report provides some examples of the methods Congress, the President, and the courts have employed to provide or require the provision of information to one another, as well as a list of resources related to transparency, secrecy, access, and nondisclosure.
Freedom of Information Act Legislation in the 114th Congress: Issue Summary and Side-by-Side Analysis
This report provides a side-by-side comparison of two bills relevant to the Freedom of Information Act (FOIA), using the versions that have passed each of their originating congressional chambers. The report also provides context related to bill amendments and language additions that occurred between bill versions, when applicable. Finally, the report provides analysis of certain provisions of the bills.
Freedom of Information Act Legislation in the 114th Congress: Issue Summary and Side-by- Side Analysis
This report provides an overview of two The Freedom of Information Act (FOIA) bills in the 114th Congress, S. 337 and H.R. 653, and provides analysis of certain FOIA-related provisions within each.
Proposed Amendments to the Toxic Substances Control Act (TSCA) in the 114th Congress: S. 697, S. 725, and a House Discussion Draft
This report tracks the legislative status in the 114th Congress of proposals to amend Title I of the Toxic Substances Control Act and includes a discussion of selected issues that have received more attention. This report does not present a comprehensive analysis of all provisions of relevant legislation, nor is this report intended to provide a detailed analysis of precise language and its legal or regulatory interpretation.
Energy Policy: 114th Congress Issues
This report begins by providing background on the economic rationale for energy market interventions; it highlights various market failures production and consumption of energy, and discusses possible interventions. The report concludes with an analysis of the current status of energy tax policy.
Cuba: Issues for the 114th Congress
This report is divided into three major sections analyzing Cuba's political and economic environment, U.S. policy, and selected issues in U.S.-Cuban relations. A final section of the report provides a listing of bills and resolutions introduced in the 114th Congress.
Cuba: Issues for the 114th Congress
This report is divided into three major sections analyzing Cuba's political and economic environment, U.S. policy, and selected issues in U.S.-Cuban relations. While legislative initiatives are noted throughout the report, a final section of the report provides a listing of bills and resolutions introduced in the 114th Congress.
EPA and the Army Corps' "Waters of the United States" Rule: Congressional Response and Options
This report discusses several options Congress had in order to respond to controversy caused by the May 27th, 2015 rule that was finalized by the Army Corps of Engineers (the Corps) and the Environmental Protection Agency (EPA). This finalized rule revised regulations that defined the scope of waters protected under the Clean Water Act (CWA). Congress' legislative options are reflected in bills in the 114th Congress.
Cuba: Issues for the 114th Congress
This report is divided into three major sections analyzing Cuba's political and economic environment, U.S. policy, and selected issues in U.S.-Cuban relations.
Cuba: Issues for the 114th Congress
This report is divided into three major sections analyzing Cuba's political and economic environment, U.S. policy, and selected issues in U.S.-Cuban relations.
Cuba: Issues for the 114th Congress
This report is divided into three major sections analyzing Cuba's political and economic environment, U.S. policy, and selected issues in U.S.-Cuban relations. While legislative initiatives are noted throughout the report, a final section of the report provides a listing of bills and resolutions introduced in the 114th Congress.
Cuba: Issues for the 114th Congress
This report is divided into three major sections analyzing Cuba's political and economic environment, U.S. policy toward Cuba, and selected issues in U.S.-Cuban relations. While legislative initiatives are noted throughout the report where appropriate, a final section of the report provides a listing of bills and resolutions introduced in the 114th Congress.
Cuba: Issues for the 114th Congress
This report discusses Cuba's political and economic environment, U.S. policy toward Cuba, and selected issues in U.S.-Cuban relations.
Cuba: Issues for the 114th Congress
This report is divided into three major sections analyzing Cuba's political and economic environment, U.S. policy toward Cuba, and selected issues in U.S.-Cuban relations. While legislative initiatives are noted throughout the report where appropriate, a final section of the report provides a listing of bills and resolutions introduced in the 114th Congress.
Cuba: Issues for the 114th Congress
This report is divided into three major sections analyzing Cuba's political and economic environment, U.S. policy, and selected issues in U.S.-Cuban relations. Legislative initiatives in the 114th Congress are noted throughout the report, and four appendixes provide a listing of enacted measures, bills receiving some action in 2015, bills seeing action in 2016, and additional bills and resolution this Congress.
Cuba: Issues for the 114th Congress
This report is divided into three major sections analyzing Cuba's political and economic environment, U.S. policy, and selected issues in U.S.-Cuban relations.