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1099 Information Reporting Requirements and Penalties as Modified by the Patient Protection and Affordable Care Act and the Small Business Jobs Act of 2010
This report discuses the 2010 expansion of reporting requirements listed in IRC (Internal Revenue Code) 6041. The controversy in these expansions lies in the burden the expansion imposes on small businesses. The report also describes the pieces of legislation that have amended IRC 6041, and the implications of that legislation along with the consequences of IRC 6041.
Solar Projects: DOE Section 1705 Loan Guarantees
This report discusses the solar energy initiative and the political implications. The objective of this report is to provide Congress with insight regarding solar projects supported by Department of Energy (DOE’s) loan guarantee program, the risk characteristics of these projects, and how other DOE loan guarantee projects are either similar to or different from the Solyndra solar manufacturing project.
The U.S. Postal Service and Six-Day Delivery: Issues for Congress
This report will examine the history of six-day mail delivery and analyze potential effects of reducing USPS delivery from six to five days. It will then examine legislative options for the 111th Congress.
The Technology Innovation Program
The Technology Innovation Program (TIP) at the National Institute of Standards and Technology (NIST) was established in 2007 to replace the Advanced Technology Program (ATP). This effort is designed "to support, promote, and accelerate innovation in the United States through highrisk, high-reward research in areas of critical national need," according to the authorizing legislation. Grants are provided to small and medium-sized firms for individual projects or joint ventures with other research organizations.
Iran Sanctions
This report focuses on the United States' relationship with Iran and how the Obama Administration is handling prior administrations' economic sanctions against Iran. However, with subsequent negotiations yielding no firm Iranian agreement to compromise regarding their nuclear program, the Administration has focused on achieving the imposition of additional U.N., U.S., and allied country sanctions whose cumulative effect would be to compel it to accept a nuclear bargain.
North Korea: Legislative Basis for U.S. Economic Sanctions
This report discusses the economic sanctions the United States imposes on North Korea for activities related to weapons proliferation, destabilizing the region, anti-terrorism, and undemocratic governance.
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