Congressional Research Service Reports - 318 Matching Results

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Internet Commerce and State Sales and Use Taxes

Description: In theory, state sales and use taxes are based on the destination principle, which prescribes that taxes should be paid where the consumption takes place. States are concerned because they anticipate gradually losing more tax revenue as the growth of Internet commerce allows more residents to buy products from vendors located out-of-state and evade use taxes. The size of the revenue loss from Internet commerce and subsequent tax evasion is uncertain. Congress is involved in this issue because commerce conducted by parties in different states over the Internet falls under the Commerce Clause of the Constitution. The degree of congressional involvement is an open question.
Date: January 18, 2002
Creator: Maguire, Steven
Partner: UNT Libraries Government Documents Department

Community Development Block Grants: Legislative Proposals to Assist Communities Affected by Home Foreclosures

Description: In response to the rising number of home mortgage foreclosures, several bills have been introduced during the 110th Congress that would provide additional federal assistance to state and local governments with high concentrations of foreclosed homes, subprime mortgage loans, and delinquent home mortgages. At least one of these proposals, H.R. 3221, as passed by the Senate, includes provisions that would use the framework of the Community Development Block Grant (CDBG) program to channel an additional $4 billion in assistance to state and local governments. This provision faces an uncertain future; objections to it have been raised by the Bush Administration and others, contending that the assistance will result in the rescue of lenders and speculators.
Date: July 15, 2008
Creator: Boyd, Eugene & Gonzales, Oscar R.
Partner: UNT Libraries Government Documents Department

Community Development Block Grant Funds in Disaster Relief and Recovery

Description: In the aftermath of previous, presidentially-declared disasters, Congress has used the Community Development Block Grant (CDBG) program to help states and local governments finance recovery efforts, whether from natural or man-made disasters. This report will provide a general overview of the CDBG program and its use in disaster relief.
Date: October 19, 2005
Creator: Boyd, Eugene
Partner: UNT Libraries Government Documents Department

Comparison of California's Financial Information Privacy Act of 2003 with Federal Privacy Provisions

Description: The California Financial Information Privacy Act,1 enacted on August 28, 2003, and effective on July 1, 2004, governs the rights of California residents with respect to the dissemination of nonpublic personal information by financial institutions. In some respects, it diverges from two federal laws that impose restrictions on the dissemination of nonpublic personally identifiable customer information by financial information.
Date: January 6, 2004
Creator: Murphy, M. Maureen
Partner: UNT Libraries Government Documents Department

ERISA’s Impact on Medical Malpractice and Negligence Claims Against Managed Care Plans

Description: This report examines the Employee Retirement Income Security Act of 1974 (ERISA), which provides a comprehensive federal scheme for the regulation of employee pension and welfare benefit plans offered by employers. While ERISA does not require an employer to offer pension and welfare benefits, it does mandate compliance with its provisions if such benefits are offered. Congress enacted ERISA to eliminate the conflicting and inconsistent regulation of pension and employee welfare benefit plans by state laws. The provisions at issue in the preemption debate are sections 502(a) and 514(a) of ERISA.
Date: February 21, 2008
Creator: Shimabukuro, Jon O.
Partner: UNT Libraries Government Documents Department

Mandatory Vaccinations: Precedent and Current Laws

Description: This report provides an overview of the legal precedent for mandatory vaccination laws, and of state laws that require certain individuals or populations, including school-aged children and health care workers, to be vaccinated against various communicable diseases. Also discussed are state laws providing for mandatory vaccinations during a public health emergency or outbreak of a communicable disease.
Date: May 21, 2014
Creator: Cole, Jared P. & Swendiman, Kathleen S.
Partner: UNT Libraries Government Documents Department

Authority of State and Local Police to Enforce Federal Immigration Law

Description: This report discusses the authority of state and local law enforcement to assist in the enforcement of federal immigration law through the investigation and arrest of persons believed to have violated such laws. It describes current provisions in federal law that permit state and local police to enforce immigration law directly; analyzes major cases concerning the ability of states and localities to assist in immigration enforcement, including the Supreme Court's ruling in Arizona v. United States; and briefly examines opinions on the issue by the Office of Legal Counsel (OLC) within the Department of Justice. This report does not discuss legal issues raised by state and local measures intended to supplement federal immigration laws through the imposition of additional criminal or civil penalties.
Date: September 10, 2012
Creator: Garcia, Michael John & Manuel, Kate M.
Partner: UNT Libraries Government Documents Department

Community Development Block Grant Funds in Disaster Relief and Recovery

Description: This report discusses how Community Development Block Grant (CDBG) programs are funded by Congress and what they have been used for in recent years: recovery efforts following terrorist attacks, riots, and natural disasters. The 111th Congress has approved $100 million in CDBG funds to help states and communities undertake disaster recovery activities in presidentially declared disaster areas affected by severe storms and flooding during the period from March 2010 through May 2010. The act limited distribution of these funds to states where the entire state was declared a disaster area (Rhode Island) and to states where at least 20 counties within the state were declared disaster areas (Tennessee, Kentucky, and Nebraska).
Date: September 1, 2010
Creator: Boyd, Eugene
Partner: UNT Libraries Government Documents Department

State and Local Sales and Use Taxes and Internet Commerce

Description: In theory, state sales and use taxes are based on the destination principle, which prescribes that taxes should be paid where the consumption takes place. States are concerned because they anticipate gradually losing more tax revenue as the growth of Internet commerce allows more residents to buy products from vendors located out-of-state and evade use taxes. The size of the revenue loss from Internet commerce and subsequent tax evasion is uncertain. Congress is involved in this issue because commerce conducted by parties in different states over the Internet falls under the Commerce Clause of the Constitution. The degree of congressional involvement is an open question.
Date: March 9, 2006
Creator: Maguire, Steven
Partner: UNT Libraries Government Documents Department

Mandatory Vaccinations: Precedent and Current Laws

Description: This report provides an overview of the legal precedent for mandatory vaccination laws, and of state laws that require certain individuals or populations, including school-aged children and health care workers, to be vaccinated against various communicable diseases. Also discussed are state laws providing for mandatory vaccinations during a public health emergency or outbreak of a communicable disease.
Date: February 24, 2011
Creator: Swendiman, Kathleen S.
Partner: UNT Libraries Government Documents Department

Mandatory Vaccinations: Precedent and Current Laws

Description: This report provides an overview of the legal precedent for mandatory vaccination laws, and of state laws that require certain individuals or populations, including school-aged children and health care workers, to be vaccinated against various communicable diseases. Also discussed are state laws providing for mandatory vaccinations during a public health emergency or outbreak of a communicable disease.
Date: March 10, 2011
Creator: Swendiman, Kathleen S.
Partner: UNT Libraries Government Documents Department