Congressional Research Service Reports - 62 Matching Results

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Computer Services Personnel: Overtime Pay Under the Fair Labor Standards Act

Description: The Fair Labor Standards Act of 1938 (FLSA), as amended, is the primary federal statute in the area of minimum wages and overtime pay. Through administrative rulemaking, the Secretary of Labor has established two tests through which to define eligibility under the Section 13(a)(1) exemption: a duties test and an earnings test. In the 106th Congress, legislation was introduced by Representatives Andrews and Lazio that would have increased the scope of the exemption: first, by expanding the range of exempt job titles, and then, through a relative reduction in the value of the earnings threshold or test. For example, were the minimum wage increased to $6.15 per hour, as pending proposals would do, the value of the computer services exemption threshold would be 4.5 times the federal minimum wage. Ultimately, neither bill was enacted, but the issue has re-emerged as H.R. 1545 (Andrews) and H.R. 546 (Quinn).
Date: January 6, 2002
Creator: Whittaker, William G.
Partner: UNT Libraries Government Documents Department

China: Possible Missile Technology Transfers from U.S. Satellite Export Policy - Actions and Chronology

Description: This CRS Report discusses security concerns, significant congressional and administration action, and a comprehensive chronology pertaining to satellite exports to the PRC. The report discusses issues for U.S. foreign and security policy (including that on China and weapons nonproliferation), such as: What are the benefits and costs of satellite exports to China for U.S. economic and security interests? Should the United States continue, change, or cease the policy in place since the Reagan Administration that has allowed exports of satellites to China (for its launch and – increasingly – for its use)? Etc.
Date: January 11, 2002
Creator: Kan, Shirley A.
Partner: UNT Libraries Government Documents Department

Extending the Internet Tax Moratorium and Related Issues

Description: The Internet Tax Freedom Act, enacted in 1998, placed a 3-year moratorium on the ability of state and local governments 1) to impose new taxes on Internet access or 2) to impose multiple or discriminatory taxes on electronic commerce. It grandfathered existing taxes on Internet access. The original moratorium expired on October 21, 2001. Numerous bills to extend the moratorium were introduced in the first session of the 107th Congress. The Congress approved H.R. 1552 (P.L. 107-75, enacted November 28, 2001) which extended the prior moratorium by 2 years, until November 1, 2003.
Date: January 17, 2002
Creator: Noto, Nonna A.
Partner: UNT Libraries Government Documents Department

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

Internet Commerce and State Sales and Use Taxes

Description: State governments rely on sales and use taxes for approximately one-third (32.3%) of their total tax revenue – or approximately $174 billion in FY2000. Local governments derived 16.4% of their tax revenue or $51.6 billion from local sales and use taxes in FY1999. Both state and local sales taxes are collected by vendors at the time of transaction and are levied at a percentage of a product’s retail price. Alternatively, use taxes are not collected by vendors if they do not have nexus (loosely defined as a physical presence) in the consumer’s state. Consumers are required to remit use taxes to their taxing jurisdiction. However, compliance with this requirement is quite low. Because of the low compliance, many observers suggest that the expansion of the internet as a means of transacting business across state lines, both from business to consumer (B to C) and from business to business (B to B), threatens to diminish the ability of state and local governments to collect sales and use taxes. Congress has a role in this issue because commerce between parties in different states conducted over the Internet falls under the Commerce Clause of the Constitution. Congress can either take an active or passive role in the “Internet tax” debate. This report intends to clarify important issues in the Internet tax debate.
Date: January 18, 2002
Creator: Maguire, Steven
Partner: UNT Libraries Government Documents Department

Internet Commerce and State Sales and Use Taxes

Description: State governments rely on sales and use taxes for approximately one-third (32.3%) of their total tax revenue – or approximately $174 billion in FY2000. Local governments derived 16.4% of their tax revenue or $51.6 billion from local sales and use taxes in FY1999. Both state and local sales taxes are collected by vendors at the time of transaction and are levied at a percentage of a product’s retail price. Alternatively, use taxes are not collected by vendors if they do not have nexus (loosely defined as a physical presence) in the consumer’s state. Consumers are required to remit use taxes to their taxing jurisdiction. However, compliance with this requirement is quite low. Because of the low compliance, many observers suggest that the expansion of the internet as a means of transacting business across state lines, both from business to consumer (B to C) and from business to business (B to B), threatens to diminish the ability of state and local governments to collect sales and use taxes. Congress has a role in this issue because commerce between parties in different states conducted over the Internet falls under the Commerce Clause of the Constitution. Congress can either take an active or passive role in the “Internet tax” debate. This report intends to clarify important issues in the Internet tax debate.
Date: January 18, 2002
Creator: Maguire, Steven
Partner: UNT Libraries Government Documents Department

E-Commerce Statistics: Explanation and Sources

Description: Congress will play a vital role in many e-commerce policy issues, including Internet taxation, encryption and electronic authentication (i.e., digital signatures), intellectual property protection (i.e., patent or copyright infringement), computer network security, and privacy safeguards for individuals and organizations, as well as consideration of how European Union (EU) and World Trade Organization (WTO) policies may affect U.S. e-commerce activities. This report addresses the complexities of measuring e-commerce growth, and provides background information on government and private firms’ methods for estimating it.
Date: February 22, 2002
Creator: Tehan, Rita
Partner: UNT Libraries Government Documents Department

“Junk E-mail”: An Overview of Issues and Legislation Concerning Unsolicited Commercial Electronic Mail (“Spam”)

Description: This report discusses unsolicited commercial e-mail (UCE), also called “spam” or “junk e-mail.” Not only can it be a nuisance, but its cost may be passed on to consumers through higher charges from Internet service providers who must upgrade their systems to handle the traffic.
Date: March 1, 2002
Creator: Smith, Marcia S.
Partner: UNT Libraries Government Documents Department

Cooperative R&D: Federal Efforts to Promote Industrial Competitiveness

Description: In response to the foreign challenge in the global marketplace, the United States Congress has explored ways to stimulate technological advancement in the private sector. The government has supported various efforts to promote cooperative research and development activities among industry, universities, and the federal R&D establishment designed to increase the competitiveness of American industry and to encourage the generation of new products, processes, and services. Among the issues before Congress are whether joint ventures contribute to industrial competitiveness and what role, if any, the government has in facilitating such arrangements.
Date: April 8, 2002
Creator: Schacht, Wendy H.
Partner: UNT Libraries Government Documents Department

Cybercrime: The Council of Europe Convention

Description: Forty-three countries, including the United States, have signed the Council of Europe’s Convention on Cybercrime of November 2001. The U.S. Senate ratified the Convention on August 3, 2006. The Convention seeks to better combat cybercrime by harmonizing national laws, improving investigative abilities, and boosting international cooperation. Supporters argue that the Convention will enhance deterrence, while critics counter it will have little effect without participation by countries in which cybercriminals operate freely. Others warn it will endanger privacy and civil liberties.
Date: April 26, 2002
Creator: Archick, Kristin
Partner: UNT Libraries Government Documents Department

Cooperative R&D: Federal Efforts to Promote Industrial Competitiveness

Description: In response to the foreign challenge in the global marketplace, the United States Congress has explored ways to stimulate technological advancement in the private sector. The government has supported various efforts to promote cooperative research and development activities among industry, universities, and the federal R&D establishment designed to increase the competitiveness of American industry and to encourage the generation of new products, processes, and services. Among the issues before Congress are whether joint ventures contribute to industrial competitiveness and what role, if any, the government has in facilitating such arrangements.
Date: May 28, 2002
Creator: Schacht, Wendy H.
Partner: UNT Libraries Government Documents Department

"Junk E-mail": An Overview of Issues and Legislation Concerning Unsolicited Commercial Electronic Mail ("Spam")

Description: Unsolicited commercial e-mail (UCE), also called “spam” or “junk e-mail,” aggravates many computer users. Not only can it be a nuisance, but its cost may be passed on to consumers through higher charges from Internet service providers who must upgrade their systems to handle the traffic. Proponents of UCE insist it is a legitimate marketing technique and protected by the First Amendment. Legislation to place limits on UCE was considered by the last two Congresses, but no bill cleared Congress. Several bills have been introduced in the 107th Congress. H.R. 718 was reported from the House Energy and Commerce Committee and the House Judiciary Committee (H. Rept. 107-41, Parts 1 and 2). The two versions are quite different. S. 630 was ordered reported from the Senate Commerce Committee.
Date: May 28, 2002
Creator: Smith, Marcia S.
Partner: UNT Libraries Government Documents Department