Congressional Research Service Reports - 20 Matching Results

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FATCA Reporting on U.S. Accounts: Recent Legal Developments

Description: This report discusses the Foreign Account Tax Compliance Act (FACTA) intended to curb tax evasion through the use of offshore accounts and its requirement to for foreign banks to report information on their U.S. citizen account holders to the IRS. It starts with an overview of the foreign financial instituition (FFI) reporting requirements and examines the role of the intergovernmental agreements (IGAs) in implementing them. The report then discusses the confidentiality protections provided to the information reported by FFIs and litigation in which plaintiffs have raised concerns about privacy and the use of IGAs. It ends with a summary of FATCA legislation introduced in the 114th Congress.
Date: September 7, 2016
Creator: Lunder, Erika K. & Pettit, Carol A.
Partner: UNT Libraries Government Documents Department

Changes in the Arctic: Background and Issues for Congress

Description: This report provides an overview of Arctic-related issues for Congress, and refers readers to more in-depth CRS reports on specific Arctic-related issues. Some general issues include Arctic territorial disputes; commercial shipping through the Arctic; Arctic oil, gas, and mineral exploration; endangered Arctic species; and increased military operations in the Arctic, which could cause the region in coming years to become an arena of international cooperation or competition.
Date: December 7, 2016
Creator: O'Rourke, Ronald
Partner: UNT Libraries Government Documents Department

Federal Workforce Statistics Sources: OPM and OMB

Description: This report describes online tools, reports, and data compilations created by the Office of Management and Budget (OMB) and the Office of Personnel Management (OPM) that contain statistics about federal employees and the federal workforce. The report also describes key characteristics of each resource and briefly discusses selected methodological differences, with the intention of facilitating the selection of appropriate data for specific purposes.
Date: December 7, 2016
Creator: Jennings, Julie
Partner: UNT Libraries Government Documents Department

Women in Congress, 1917-2016: Biographical and Committee Assignment Information, and Listings by State and Congress

Description: This report includes biographical information for the 313 women who have been elected or appointed to Congress including names, committee assignments, dates of service, listings by Congress and state, and (for Representatives) congressional districts.
Date: November 7, 2016
Creator: Manning, Jennifer E. & Brudnick, Ida A.
Partner: UNT Libraries Government Documents Department

FY2017 Defense Spending Under an Interim Continuing Resolution (CR): In Brief

Description: This report provides a basic discussion of interim "continuing resolutions" (CRs) and highlights some specific issues for the Department of Defense (DOD) under a CR. It also provides a brief look at selected FY2017 defense programs that could be affected by a CR.
Date: November 7, 2016
Creator: Williams, Lynn M. & Wees, Darren P.
Partner: UNT Libraries Government Documents Department

The Terrorist Screening Database and Preventing Terrorist Travel

Description: This report briefly discusses how the U.S. government fashions and uses the Terrorist Screening Database (TSDB). It also discusses how the federal government engages in two travel-related screening processes--visa screening and air passenger screening. Both processes involve subsets of the Terrorist Screening Database.
Date: November 7, 2016
Creator: Bjelopera, Jerome P.; Elias, Bart & Siskin, Alison
Partner: UNT Libraries Government Documents Department

Corporate Inversions: Frequently Asked Legal Questions

Description: 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.
Date: September 7, 2016
Creator: Lunder, Erika K.
Partner: UNT Libraries Government Documents Department

Post-Heller Second Amendment Jurisprudence

Description: This report examines the scope of the Second Amendment, as interpreted by the federal circuit courts of appeals, after the watershed Supreme Court decisions in District of Columbia v. Heller and McDonald v. City of Chicago.
Date: September 7, 2016
Creator: Herman, Sarah S.
Partner: UNT Libraries Government Documents Department

A Retrospective of House Rules Changes Since the 110th Congress

Description: This report analyzes rules changes made on only the opening day of the 110th, 111th, 112th, 113th, and 114th Congresses, with references in footnotes to other selected legislation and actions during these Congresses that also affected House rules. One of the majority party's prerogatives is writing House rules and using its numbers to effect the chamber's rules on the day a new House convenes. Because all Members of the House stand for election every two years, the Members-elect constitute a new House that must adopt rules at the convening of each Congress.
Date: June 7, 2016
Creator: Koempel, Michael L. & Schneider, Judy
Partner: UNT Libraries Government Documents Department

Iran Nuclear Agreement

Description: This report provides background on the agreement negotiated by Iran and six other countries (the United States, the United Kingdom, France, Russia, China, and Germany--collectively known as the P5+1) regarding Iran's nuclear program, and discusses the implications for U.S.-Iran relations.
Date: March 7, 2016
Creator: Katzman, Kenneth & Kerr, Paul K.
Partner: UNT Libraries Government Documents Department

Poland and Its Relations with the United States

Description: Given its role as a close U.S. ally and partner, developments in Poland and its relations with the United States are of continuing interest to the U.S. Congress. This report provides an overview and assessment of some of the main dimensions of these topics.
Date: March 7, 2016
Creator: Mix, Derek E.
Partner: UNT Libraries Government Documents Department

Overview of FY2017 Appropriations for Commerce, Justice, Science, and Related Agencies (CJS)

Description: This report tracks and describes actions taken by the Administration and Congress to provide FY2017 appropriations for the Commerce, Justice, Science, and Related Agencies (CJS) accounts. It also provides an overview of FY2016 appropriations for agencies and bureaus funded as part of annual CJS appropriations.
Date: March 7, 2016
Creator: James, Nathan
Partner: UNT Libraries Government Documents Department

Canadian Prime Minister Trudeau's State Visit, March 2016

Description: This report briefly discusses Canadian Prime Minister Justin Trudeau's scheduled visit to the United States on March,10 2016. It will be the first state visit by a Canadian leader since 1997, when then-President Clinton hosted then-Prime Minister Jean Chr├ętien.
Date: March 7, 2016
Creator: Meyer, Peter J. & Fergusson, Ian F.
Partner: UNT Libraries Government Documents Department

U.S. Foreign Assistance to Latin America and the Caribbean: Recent Trends and FY2016 Appropriations

Description: This report provides an overview of U.S. assistance to Latin America and the Caribbean. It analyzes historical and recent trends in aid to the region as well as the Obama Administration's FY2016 request for State Department and U.S Agency for International Development (USAID)-administered assistance. It also examines legislative developments on foreign aid appropriations for Latin America and the Caribbean in FY2016, and raises questions Congress may examine as it considers future appropriations for the region.
Date: January 7, 2016
Creator: Meyer, Peter J.
Partner: UNT Libraries Government Documents Department

Arms Sales: Congressional Review Process

Description: This report reviews the process and procedures that currently apply to congressional consideration of foreign arms sales proposed by the President. This includes consideration of proposals to sell major defense equipment, defense articles and services, or the re-transfer to third party nations of such military items.
Date: January 7, 2016
Creator: Kerr, Paul K.
Partner: UNT Libraries Government Documents Department

North Korea's January 6, 2016, Nuclear Test

Description: This report provides a brief background about North Korea's announcement that it successfully tested a "hydrogen bomb" (its fourth nuclear test) on January 6, 2016. The official statement also called the device an experimental or "pilot H-bomb."
Date: January 7, 2016
Creator: Nikitin, Mary Beth D.
Partner: UNT Libraries Government Documents Department