Congressional Research Service Reports - 26 Matching Results
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- The American Opportunity Tax Credit: Overview, Analysis, and Policy Options
- This report provides both an in-depth description of the American Opportunity Tax Credit, an analysis of its economic impact, and an overview of various policy options.
- The American Opportunity Tax Credit: Overview, Analysis, and Policy Options
- This report provides both an in-depth description of this tax credit and an analysis of its economic impact. This report is organized to first provide an overview of the American Opportunity Tax Credit (AOTC), followed by a legislative history that highlights the evolution of education tax credits from proposals in the 1960s through the recent extension of the AOTC at the end of 2012. This report then analyzes the credit by looking at who claims the credit, the effect education tax credits have on increasing college attendance, and administrative issues with the AOTC. Finally, this report concludes with a brief overview of various policy options, including tax law changes proposed in Chairman Camp's tax reform bill3 and in the President's FY2015 budget request.
- Higher Education Tax Benefits: Brief Overview and Budgetary Effects
- This report provides a brief overview of the higher education tax benefits that are currently available to students and their families. The report contrasts higher education tax benefits with traditional student aid, presents a brief history of higher education tax policy over the past 60 years, summarizes key features of the available tax benefits, and provides JCT estimates of revenue losses resulting from individual tax provisions.
- Student Drug Testing: Constitutional Issues
- Congressional Research Service (CRS) report entailing information about Constitutional issues in regards to student drug testing. Topics include, controversies, the Tecumseh Public School District, Trinadad School District No.1 v. Lopez, etc..
- Science, Technology, Engineering, and Mathematics (STEM) Education Issues and Legislative Options
- Congressional Research Service (CRS) report entailing information about science technology, engineering, and mathematic (STEM) education issues and legislative options. Topics include, STEM education in the united states, federal programs that promote STEM education, proposals to improve stem education, etc..
- Education and Training Funded by the H-1B Visa Fee and the Demand for Information Technology and Other Professional Specialty Workers
- No Description Available.
- Tax Treatment of Employer Educational Assistance for the Benefit of Employees
- Educational assistance offered by employers to their employees may be exempt from federal income tax under Section 127 and Section 132 of the Internal Revenue Code. Section 127 is the employer educational assistance exclusion; Section 132, the fringe benefit exclusion for working condition benefits (e.g., job-related eduction) among other benefits. Congress established the two tax provisions well before it enacted to her higher education tax benefits meant to assist taxpayers, their spouses, and dependents -- regardless of employment status -- pay current educational expenses incurred while obtaining postsecondary degrees and undertaking lifelong learning.
- Tax Benefits for Education in the Taxpayer Relief Act of 1997: New Legislative Developments
- No Description Available.
- Tuition Tax Credits
- Congressional Research Service (CRS) report entailing information about tuition tax credits. Topics include, current law and legislative options, support for private elementary and secondary education, post secondary student financial assistance.
- Funding School Renovation: Qualified Zone Academy Bonds vs. Traditional Tax-Exempt Bonds
- Congressional Research Service (CRS) report entailing information about Qualified Zone Academy Bonds vs. traditional tax-exempt bonds in regards to funding school renovations. The report goes over the side effects of the $1.6 billion Qualified Zone Academy Bond (QZAB), like revenue loss. Tables begin on page 4, and the report ends with a summary concluding that the QZAB program is more beneficial to tax payers and borrowers than traditional tax-exempt municipal bonds.
- Federal Pell Grant Program of the Higher Education Act: Background, Recent Changes, and Current Legislative Issues
- This report discusses The Federal Pell Grant program, authorized by Title IV of the Higher Education Act of 1965. It also discusses about Program Funding, Current Legislative Issues and Budget Control Act of 2011.
- District of Columbia Tuition Assistance Program
- No Description Available.
- Internships, Fellowships, and Other Work Experience Opportunities in the Federal Government
- This report describes Internet resources on major internship, fellowship, and work experience programs within the federal government. It is intended as a selective guide for students of all levels: high school, undergraduate, graduate, and postgraduate. This report will be updated annually.
- Foreign Science and Engineering Presence in U.S. Institutions and the Labor Force
- The increased presence of foreign students in graduate science and engineering programs and in the scientific workforce has been and continues to be of concern to some in the scientific community. Enrollment of U.S. citizens in graduate science and engineering programs has not kept pace with that of foreign students in those programs. Many in the scientific community maintain that in order to compete with countries that are rapidly expanding their scientific and technological capabilities, the country needs to bring to the United States those whose skills will benefit society and will enable us to compete in the new-technology based global economy. This report analyzes this issue in detail and includes discussion of related legislation.
- Higher Education Act Reauthorization: A Comparison of Current Law and S. 1642
- This is a report on the Higher Education Act Reauthorization
- Student Loans: Proposals for Reauthorization
- No Description Available.
- Accreditation and the Reauthorization of the Higher Education Act
- This report summarizes the issues with reauthorizing the Higher Education Act (HEA) and highlights accreditation in particular. One consideration the report contains is the possibility of Congress changing the role accreditation plays in reference to financial aid for students. Moreover, the report considers the place of accreditation in reference to the overall quality of an academic institution.
- Campus-Based Student Financial Aid Programs Under the Higher Education Act
- This report begins by providing a brief description of each of the campus-based programs, including the terms under which financial aid is awarded to students and the procedures under which federal funds are allocated to institutions for that purpose. It then provides historical information on federal funds appropriated for each of the programs, an analysis of the number and types of students served, and selected program statistics. It concludes with a discussion of amendments to the campus-based programs proposed in S. 1642 and H.R. 4137.
- An Examination of Student Loan Interest Rate Proposals in the 113th Congress
- Report that describes and analyzes student loan interest rate proposals that have been made in the 113th Congress to establish new policies for setting the interest rates that borrowers will pay on loans made through the Direct Loan program.
- Education in America: Reports on Its Condition, Recommendations for Change
- The quality of education in our schools, particularly our high schools, and appropriate Federal actions to improve educational quality have become a major political issue. A number of reports on education with recommendations for change have been issued, among them A Nation At Risk by the National Commission on Excellence in Education. These reports are critical of how our Schools are functioning and call for improvement in areas such as teaching, curriculum, and standards for student performance and behavior. Some issues raised by these reports are whether these changes are needed, how these changes might be implemented, and what might be the roles of different- levels of government in this process.
- The Higher Education Act: Reauthorization Status and Issues
- This report discusses the funding authorizations for programs in the Higher Education Act (HEA). This legislation, administered by the U.S. Department of Education (ED), authorizes the federal government’s major student aid programs, as well as other significant initiatives.
- K-12 Teacher Quality: Issues and Legislative Action
- CRS Report for Congress entailing issues and legislative action in regards to K-12 teacher quality. Topics include, unionization, funding, tenure, etc..
- Teacher Quality Enhancement Grants (Title II, Part A of the Higher Education Act): Overview and Reauthorization Issues
- Congressional Research Service (CRS) report entailing an overview and reauthorization issues of teacher quality enhancement grants (Title II, Part A of the Higher Education Act). Topics include, recruitment grants, partnership grants, legislative activity, calculation of pass rates, etc..
- Higher Education Tax Credits: Targeting, Value, and Interaction with Other Federal Student Aid
- This report examines these issues by using two different modeling approaches to estimate the benefits potentially offered by the credits to young adults who are currently out-of-school, and the eligibility of currently enrolled aided students for the tax benefits and how much they might receive.
- Student Loans, Student Aid, and FY2008 Budget Reconciliation
- This report reviews and briefly describes the major changes proposed in H.R. 2669 to federal student loan and other federal student aid programs that would achieve savings in mandatory spending or that would result in changes to existing federal student aid programs.
- Student Loans, Student Aid, and FY2008 Budget Reconciliation
- This report reviews and briefly describes the major proposals that would change the federal student loan programs to achieve savings in mandatory spending and the proposals that would enhance student aid benefits or result in changes to existing federal student aid programs.