Congressional Research Service Reports - 13 Matching Results

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Section 179 and Bonus Depreciation Expensing Allowances: Current Law, Legislative Proposals in the 112th Congress, and Economic Effects

Description: This report examines the current status, legislative history, and economic effects of the two expensing allowances (Section 179 and Bonus Depreciation Allowance) and also discusses initiatives in the 112th Congress to modify them. Expensing is the most accelerated form of depreciation for tax purposes. Section 179 of the Internal Revenue Code (IRC) allows a taxpayer to expense up to $125,000 of the total cost of new and used qualified depreciable assets it buys and places in service in 2012, within certain limits. In addition, Section 168(k) generally allows taxpayers to expense half the cost of qualified assets bought and placed in service in 2012.
Date: August 14, 2012
Creator: Guenther, Gary
Partner: UNT Libraries Government Documents Department

National Mortgage Servicing Standards: Legislation in the 112th Congress

Description: This report analyzes the potential misaligned incentives in the servicer-mortgage holder relationship and the servicing standards that attempt to address each concern, the servicer-borrower relationship and the relevant servicing provisions, as well as the possible implications of reforming the servicing industry.
Date: August 29, 2012
Creator: Hoskins, Sean M.
Partner: UNT Libraries Government Documents Department

Cuba: Issues for the 112th Congress

Description: This report discusses the current political conditions of Cuba, as well as its relationship with the United States. In particular, the report focuses on U.S. policy regarding Cuba, including various economic sanctions, human rights issues, and foreign aid appropriations.
Date: August 22, 2011
Creator: Sullivan, Mark P.
Partner: UNT Libraries Government Documents Department

Cybersecurity: Legislation, Hearings, and Executive Branch Documents

Description: This report provides links to cybersecurity committee hearings and legislation from the 112th, 113th, and 114th Congresses, as well as a list of executive orders and presidential directives pertaining to information and computer security. Summaries of activities and findings are included as a series of tables.
Date: August 18, 2015
Creator: Tehan, Rita
Partner: UNT Libraries Government Documents Department

Automatic Continuing Resolutions: Background and Overview of Recent Proposals

Description: This report provides background on the historical frequency of federal funding gaps and shutdowns. It also discusses features of Automatic Continuing Resolutions (ACRs), arguments for and against ACRs, relevant Congressional actions, and proposals in the 112th through 114th Congresses.
Date: August 20, 2015
Creator: Tollestrup, Jessica
Partner: UNT Libraries Government Documents Department