Congressional Research Service Reports - 85 Matching Results
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- 527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change
- Virtually all political organizations are "section 527" political organizations, which means that they are tax-exempt. 527 organizations are created to influence the election or defeat of public officials. This report compares the tax and election laws relating to political organizations and political committees prior to the enactment of P.L. 106-230 in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in political activities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC § 527.
- 527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change
- Virtually all political organizations are "section 527" political organizations, which means that they are tax-exempt. 527 organizations are created to influence the election or defeat of public officials. This report compares the tax and election laws relating to political organizations and political committees prior to the enactment of P.L. 106-230 in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in political activities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC § 527.
- 527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change
- This report compares the tax and election laws relating to political organizations and political committees prior to the enactment of P.L. 106-230 in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in political activities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC § 527. For developments after the enactment of P.L. 106-230, please see CRS Report RS20650, 527 Organizations: Reporting Requirements Imposed on Political Organizations after the Enactment of P.L. 106-230.
- 2006 National Ambient Air Quality Standards (NAAQS) for Fine Particulate Matter (PM2.5): Designating Nonattainment Areas
- This report summarizes and describes the EPA's (Environmental Protection Agency) final revisions to the NAAQS (National Ambient Air Quality Standards). The summary also explores how the revisions are contentious in certain areas that may not be meeting those standards which materializes as congressional oversight.
- Adequate Yearly Progress (AYP): Growth Models Under the No Child Left Behind Act
- This report highlights the adequate yearly progress (AYP) concept of the No Child Left Behind Act of 2001. The AYP is the standard of eligibility for grants, of which states must implement AYP policies in all public schools and local education agencies (LEAs). The standard primarily utilizes state test scores to measure the school's eligibility for funding, schools that do not meet AYP standard for two or more consecutive years face consequences. Finally, the report tackles the idea of growth models in reference to the AYP.
- Afghanistan Casualties: Military Forces and Civilians
- This report collects statistics from a variety of sources on casualties sustained during Operation Enduring Freedom (OEF), which began on October 7, 2001. OEF actions took place primarily in Afghanistan; however, OEF casualties also includes American casualties in Pakistan, Uzbekistan, Guantanamo Bay (Cuba), Djibouti, Eritrea, Ethiopia, Jordan, Kenya, Kyrgyzstan, the Philippines, Seychelles, Sudan, Tajikistan, Turkey, and Yemen.
- Afghanistan: Politics, Elections, and Government Performance
- This report discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai, to address corruption within the Afghan government. The report also includes discussion of election fraud and corruption in Afghanistan.
- Anti-Terrorism Authority Under the Laws of the United Kingdom and the United States
- This report is a comparison of the laws of the United Kingdom and of the United States that govern criminal and intelligence investigations of terrorist activities. Both systems rely upon a series of statutory authorizations: in the case of the United States primarily the Foreign Intelligence Surveillance Act and the Electronic Communications Privacy Act; in the case of the United Kingdom, the Regulation of Investigatory Powers Act, the Police Act, the Intelligence Services Act. Among other differences, the U.S. procedures rely more heavily upon judicial involvement and supervision, while those of the UK employ other safeguards. The UK procedures afford greater latitude to arrest, detain and supervise suspected terrorists than those available in the United States.
- Assistance to Firefighters Program: Distribution of Fire Grant Funding
- This report discusses the Assistance to Firefighters Grant (AFG) Program, also known as fire grants of the FIRE Act grant program, which was established by Title XVII of the FY2001 National Defense Authorization Act. The program provides federal grants directly to local fire departments and unaffiliated Emergency Medical Services (EMS) organizations to help address a variety of equipment, training, and other firefighter-related and EMS needs. This report also discusses the possible reauthorization of AFG and the related Staffing for Adequate Fire and Emergency Response Firefighters (SAFER) program. Current debates on the issue revolve around a competition for funding between career/urban/suburban departments and volunteer/rural departments. Complicating the issue is the recent economic downturn, which has left many local communities increasingly hard pressed to allocate funding for their local fire departments.
- Availability of Injunctive Relief for StandardEssential Patent Holders
- This report is on the Availability of Injunctive Relief for StandardEssential Patent Holders.
- Bangladesh: Background and U.S. Relations
- This report discusses the key issues regarding U.S.-Bangladesh Relations. U.S. policy toward Bangladesh emphasizes support for political stability and democracy; social and economic development; and improvement of human rights. The United States has long-standing supportive relations with Bangladesh and has viewed Bangladesh as a moderate voice in the Islamic world.
- Brazil-U.S. Relations
- This report analyzes Brazil's political, economic, and social conditions, and how those conditions affect its role in the region and its relationship with the United States.
- Broadband Internet Access and the Digital Divide: Federal Assistance Programs
- This report looks at considerations of the 112th Congress in furthering encouragement of broadband deployment and adoption so as decrease the "digital divide" between "information haves and have-nots."
- Canada’s WTO Case Against U.S. Aggregate Measure of Support (AMS)
- This report provides background on both the U.S. and Canadian corn sectors as well as the historical development of their corn trade dispute.In addition, it discusses the potential implications of the case for U.S. farm policy.
- China/Taiwan: Evolution of the "One China" Policy - Key Statements from Washington, Beijing, and Taipei
- In Part I, this CRS report discusses the policy on “one China” since the United States began in 1971 to reach understandings with the People’s Republic of China (PRC) government in Beijing. Part II documents the evolution of the “one China” principle as articulated in key statements by Washington, Beijing, and Taipei. The U.S. policy on “one China” has evolved to cover three issues: sovereignty, peaceful resolution, and cross-strait dialogue.
- Commemorative Observances: A Chronological List
- his report is a chronological list of these proclamations for 2002 and 2003, indicating the proclamation number and its Federal Register citation.
- Commemorative Observances: A Chronological List
- Historically, national commemorative observances were recommended by Congress through the legislative process. This practice was discontinued by the House of Representatives in January 1995, although the Senate continues to issue sense of the Senate resolutions recommending the establishment of commemoratives. It has now become standard practice for special observances to be designated by a proclamation issued by the President. This report is a chronological list of these proclamations for 1997 and 1998, indicating the proclamation number and its Federal Register citation
- Corporate Inversions: Frequently Asked Legal Questions
- 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.
- The Death Penalty: Capital Punishment Legislation in the 110th Congress
- This report provides an overview on death penalty, the capital punishment legislation in the 110th Congress.
- Defense Acquisition Reform: Status and Current Issues
- The end of the Cold War and its impact on defense spending has created a strong need to reform Department of Defense’s (DOD) acquisition system. With procurement spending down, DOD expects to depend on savings from acquisition reform to help finance future force modernization. Policymakers believe that DOD should use more commercial products because, in many instances, they cost less and their quality is comparable to products built according to DOD military specifications. Many such reform proposals are based on recognition that DOD regulatory barriers and a Cold War acquisition “culture” have inhibited the introduction of commercial products.
- Disaster Debris Removal After Hurricane Katrina: Status and Associated Issues
- This report provides information about the Status and Associated Issues of Disaster Debris Removal After Hurricane Katrina.Hurricane Katrina produced unprecedented destruction resulting in disaster debris from man-made structures.
- Dispute Settlement in the World Trade Organization (WTO): An Overview
- No Description Available.
- The Distribution of Income
- This report presents summary estimates of the distribution of household income for 2006.
- The District of Columbia Home Rule Issue With Special Reference to the 93rd Congress
- This report is an overview of some of the issues regarding local government in the District of Columbia, and two separate bills concerning home rule.
- The Dominican Republic-Central America-United States Free Trade Agreement (CAFTA-DR). September 2005
- This report addresses the Dominican Republlic-Central America- United States Free Trade Agreement.
- Efforts to Preserve Economic Benefits of the Iran Nuclear Deal
- This report discusses efforts by the non-U.S. parties to the Joint Comprehensive Plan of Action (JCPOA)--the United Kingdom, France, Germany, Russia, China, the European Union (EU) and Iran--to preserve the accord after the United States announced they would cease implementation.
- Elections Reform: Overview and Issues
- This report discusses several issues as the Congress considers legislation to reform the voting process, a number of issues have emerged as part of the debate: the reliability of different types of voting technologies; voting problems and irregularities in the 2000 election; problems for militaryand overseas voters; the electoral college; and early media projections of election results.
- Electricity: The Road Toward Restructuring
- The Public Utility Holding Company Act of 1935 (PUHCA) and the Federal Power Act (FPA) were enacted to eliminate unfair practices and other abuses by electricity and gas holding companies by requiring federal control and regulation of interstate public utility holding companies. Comprehensive energy legislation has passed the House and Senate. The House passed H.R. 6 on April 11, 2003. On July 31, 2003, the Senate suspended debate on S. 14, inserted the text of H.R. 4 (107th Congress) as a substitute, and passed H.R. 6. A conference agreement was reached November 17, 2003, and passed by the House the next day. H.R. 6 includes an electricity title that would, in part, repeal PUHCA, would prospectively repeal the mandatory purchase requirement under PURPA, and would create an electric reliability organization. On June 15, 2004, H.R. 4503, a comprehensive energy policy bill, passed the House.
- Emergency Supplemental Appropriations for Hurricane Katrina Relief
- This CRS report summarizes federal disaster assistance funding legislation in the 109th Congress and presents some information on federal expenditures and obligations for disaster recovery activities.
- The European Union: Questions and Answers
- This report serves as a primer on the EU. Despite the UK's vote to leave the EU, the UK remains a full member of the bloc until it completes withdrawal negotiations and officially exits the EU (expected to occur in March 2019). As such, this report largely addresses the EU and its institutions as they currently exist. It also briefly describes U.S.-EU political and economic relations that may be of interest in the 115th Congress.
- Family Caregiving to the Older Population: Legislation Enacted in the 109th Congress and Proposals in the 110th Congress
- No Description Available.
- FATCA Reporting on U.S. Accounts: Recent Legal Developments
- 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.
- The Federal Excise Tax on Gasoline and the Highway Trust Fund: A Short History
- This report provides a short history of the federal excise tax on gasoline and the highway trust fund.
- Federal Grants to State and Local Governments: Overview and Characteristics
- Each fiscal year, Congress appropriates funds for grants to state and local governments to further national goals and assist sub-national governments. Examples of goals include attaining minimum national standards and improving program effectiveness. The federal government provides grants for numerous substantive purposes, such as crime prevention, community development, and transportation. In 1999, grants-in-aid to state and local governments totaled $270 billion. Grants can be classified by the substantive purposes they address. This report, however, reviews the fundamental characteristics according to which they can also be classified. Examples of grant characteristics include range of eligible activities, objectives, award process, and administrative requirements.
- Financing American Cities: Selected References , 1966-1972
- This report is the bibliography for the article Financing American cities: selected references.
- Financing American Cities: Selected References, 1966-1972, Bibliography
- This report consists of financing american cities
- The FY2008 National Defense Authorization Act: Selected Military Personnel Policy Issues
- No Description Available.
- Global Climate Change
- This report briefly reviews the status f climate science, international negotiations, and congressional activity focused specifically on climate change
- High-Speed Rail: Development and Investment Issues in the 107th Congress
- No Description Available.
- Humane Treatment of Farm Animals: Overview and Issues
- This report provides an overview of the debate and legislation to modify or curtail some practices regarding animal care on the farm, during transport, or at slaughter.
- Hurricane Katrina: Fishing and Aquaculture Industries - Damage and Recovery
- This report summarizes damage assessments and recovery efforts, with initial reports primarily anecdotal until more accurate assessments become available.
- Iraq: Summary of U.S. Casualties
- This report provides statistics on fatalities during Operation Iraqi Freedom, which began on March 19, 2003, as well as on the number of fatalities since May 1, 2003, plus statistics on those wounded, but not killed, since March 19, 2003.
- Labor Enforcement Issues in U.S. FTAs
- This report discusses labor enforcement in free trade agreements (FTAs), U.S. labor disputes, and issues for Congress to consider.
- Lobbying Law and Ethics Rules Changes in the 110th Congress
- No Description Available.
- Mandatory Funding for Agriculture Conservation Programs
- The Farm Security and Rural Investment Act of 2002 authorized large increases in mandatory funding for several agricultural conservation programs. Since FY2002, Congress has acted, through the appropriations process, to limit funding for some of these programs below authorized levels. It limited funding for all these programs, combined, to 97.6% of the authorized total in FY2003, 93.1% in FY2004, and 89.5% in FY2005. Program supporters decry these growing reductions as changes that increasingly compromise the intent of the farm bill. Others counter that, even with these reductions, funding for these programs continues to grow, from almost $3.1 billion in FY2003 to more than $3.8 billion in FY2005. This report reviews the funding history of these programs since the 2002 farm bill was enacted. It will be updated periodically
- Mexico's Drug Trafficking Organizations: Source and Scope of the Rising Violence
- This report provides background on drug trafficking in Mexico, identifies the major drug trafficking organizations, and analyzes the context, scope, and scale of the violence. It examines current trends of the violence, analyzes prospects for curbing violence in the future, and compares it with violence in Colombia.
- Military Base Closures and the Impact Aid Program for Education
- This report provides a brief overview of the Impact Aid program, including the calculation of Impact Aid payments to local educational agencies (LEA), and an overview of the Base Realignment and Closing (BRAC) recommendations. This is followed by a discussion of the potential effects of the BRAC recommendations on LEAs that will both lose and gain students as a result of the changes. The report concludes with a brief discussion of actions that have been taken by LEAs in anticipation of large influxes of federally connected students.
- Muslims in Europe: Promoting Integration and Countering Extremism
- This report examines policies aimed at promoting integration, combating terrorism, and countering violent extremism in five European countries with significant Muslim populations: France, Germany, the Netherlands, Spain, and the United Kingdom. The report also evaluates the role of the 27-member European Union (EU) in shaping European laws and policies related to integration and counter-radicalization.
- The National Forest System Roadless Areas Initiative
- No Description Available.
- The National Labor Relations Act: Background and Selected Topics
- Report that discusses the National Labor Relations Act, the coverage it provides, unfair labor practices that the act prohibits, pre-election communications with employees, and several legal cases regarding the Act.