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Estate Tax Legislation in the 108th Congress
Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16, enacted June 7, 2001), the estate tax is scheduled to be repealed in 2010 but reinstated in 2011. All tax cut provisions of EGTRRA are scheduled to sunset on December 31, 2010. This report tracks actions in the 108th Congress to permanently repeal the estate tax or to retain but alter the tax.
Estate Tax Legislation in the 108th Congress
Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16, enacted June 7, 2001), the estate tax is scheduled to be repealed in 2010 but reinstated in 2011. All tax cut provisions of EGTRRA are scheduled to sunset on December 31, 2010. This report tracks actions in the 108th Congress to permanently repeal the estate tax or to retain but alter the tax.
Estate Tax Legislation in the 109th Congress
Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16), the estate tax and generation-skipping transfer tax are scheduled to be repealed effective January 1, 2010. But the estate tax repeal, and all other provisions of EGTRRA, are scheduled to sunset December 31, 2010. If the sunset provision is not repealed, or the law is not otherwise changed beforehand, in 2011 estate and gift tax law will return to what it would have been had EGTRRA never been enacted. The unified estate and gift taxes will be reinstated with an exclusion amount of $1 million. The maximum tax rate will revert to 55%.
Estate Tax Legislation in the 110th Congress
This report examines current legislation regarding estate taxes. Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16), the estate tax exclusion is scheduled to continue to rise, from $2 million for decedents dying in 2008, to $3.5 million in 2009. The estate tax is repealed for decedents dying in 2010 only.
Estate Tax: Legislative Activity in 2002
The provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) are scheduled to sunset on December 31, 2010. On April 18, 2002, the House passed legislation, H.R. 586, that would remove the sunset provision and thereby make permanent all other provisions of the tax cut law enacted in June 2001. This includes making permanent the repeal of the estate tax. On June 6, the House passed a free-standing estate tax repeal bill. H.R. 2143 would remove the sunset provision of EGTRRA solely with respect to the estate tax provisions of the 2001 Act.
Extending the Internet Tax Moratorium and Related Issues
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.
Internet Tax Bills in the 108th Congress
No Description Available.
Internet Tax Bills in the 108th Congress
No Description Available.
Internet Tax Bills in the 108th Congress
No Description Available.
Internet Tax Bills in the 108th Congress
No Description Available.
The Year 2000 Computer Problem: Congressional Issues
Many computers were designed to store a two-digit number for the year, which makes the year 2000 indistinguishable from 1900. Unless they are corrected, many computers will not be able to process dates beyond the year 2000, and may cause many costly problems in commerce and government. In the 106th Congress, hearings are being held and will continue to provide the public with the most accurate information available on the status of Y2K remediations at federal agencies, state and local agencies, private sector entities, and international organizations. Congress may also consider additional legislation to ensure that private sector systems are compliant, to establish emergency preparedness measures to address problems that might occur, and to limit liability associated with Y2K failures for manufacturers and industry groups.
Encryption Technology: Congressional Issues
This report discusses primarily, the controversy over encryption concerns what access the government should have to encrypted stored computer data or electronic communications (voice and data, wired and wireless) for law enforcement purposes.
Social Security Program Protection Act of 2002 (H.R. 4070)
No Description Available.
Social Security Program Protection Act of 2002 (H.R. 4070)
No Description Available.
Social Security Program Protection Act of 2002 (H.R. 4070)
No Description Available.
The Social Security Protection Act of 2003 (H.R. 743)
No Description Available.
The Social Security Protection Act of 2003 (H.R. 743)
No Description Available.
The Social Security Protection Act of 2003 (H.R. 743)
No Description Available.
Immigration Related Border Security Legislation in the 109th Congress
This report is organized to reflect the main border security issues relating to the movement of people into the country, as indicated by the legislation currently pending in the 109th Congress.
Immigration Related Border Security Legislation in the 109th Congress
This report is organized to reflect the main border security issues relating to the movement of people into the country, as indicated by the legislation currently pending in the 109th Congress.
Immigration Related Border Security Legislation in the 109th Congress
This report is organized to reflect the main border security issues relating to the movement of people into the country, as indicated by the legislation currently pending in the 109th Congress.
Crime Control: The Federal Response
Under the federal system in the United States, the states and localities traditionally have held the major responsibility for prevention and control of crime and maintenance of order. For most of the Republic’s history, “police powers” in the broad sense were reserved to the states under the Tenth Amendment to the Constitution. Many still hold that view, but others see a string of court decisions in recent decades as providing the basis for a far more active federal role. Several bills are discussed in this report that address issues related to crime, juvenile justice, and Congress’ evolving role in crime legislation.
Crime Control: The Federal Response
Under the federal system in the United States, the states and localities traditionally have held the major responsibility for prevention and control of crime and maintenance of order. For most of the Republic’s history, “police powers” in the broad sense were reserved to the states under the Tenth Amendment to the Constitution. Many still hold that view, but others see a string of court decisions in recent decades as providing the basis for a far more active federal role. Several bills are discussed in this report that address issues related to crime, juvenile justice, and Congress’ evolving role in crime legislation.
Crime Control: The Federal Response
Under the federal system in the United States, the states and localities traditionally have held the major responsibility for prevention and control of crime and maintenance of order. For most of the Republic’s history, “police powers” in the broad sense were reserved to the states under the Tenth Amendment to the Constitution. Many still hold that view, but others see a string of court decisions in recent decades as providing the basis for a far more active federal role. Several bills are discussed in this report that address issues related to crime, juvenile justice, and Congress’ evolving role in crime legislation.
Crime Control: The Federal Response
Under the federal system in the United States, the states and localities traditionally have held the major responsibility for prevention and control of crime and maintenance of order. For most of the Republic’s history, “police powers” in the broad sense were reserved to the states under the Tenth Amendment to the Constitution. Many still hold that view, but others see a string of court decisions in recent decades as providing the basis for a far more active federal role. Several bills are discussed in this report that address issues related to crime, juvenile justice, and Congress’ evolving role in crime legislation.
Crime Control: The Federal Response
Under the federal system in the United States, the states and localities traditionally have held the major responsibility for prevention and control of crime and maintenance of order. For most of the Republic’s history, “police powers” in the broad sense were reserved to the states under the Tenth Amendment to the Constitution. Many still hold that view, but others see a string of court decisions in recent decades as providing the basis for a far more active federal role. Several bills are discussed in this report that address issues related to crime, juvenile justice, and Congress’ evolving role in crime legislation.
Federal Crime Control Assistance to State and Local Governments
No Description Available.
Police and Law Enforcement: Selected Issues
No Description Available.
Crime Control: The Federal Response
Under the federal system in the United States, the states and localities traditionally have held the major responsibility for prevention and control of crime and maintenance of order. For most of the Republic’s history, “police powers” in the broad sense were reserved to the states under the Tenth Amendment to the Constitution. Many still hold that view, but others see a string of court decisions in recent decades as providing the basis for a far more active federal role. Several bills are discussed in this report that address issues related to crime, juvenile justice, and Congress’ evolving role in crime legislation.
Crime Control: The Federal Response
Under the federal system in the United States, the states and localities traditionally have held the major responsibility for prevention and control of crime and maintenance of order. For most of the Republic’s history, “police powers” in the broad sense were reserved to the states under the Tenth Amendment to the Constitution. Many still hold that view, but others see a string of court decisions in recent decades as providing the basis for a far more active federal role. Several bills are discussed in this report that address issues related to crime, juvenile justice, and school violence.
Crime Control: The Federal Response
Under the federal system in the United States, the states and localities traditionally have held the major responsibility for prevention and control of crime and maintenance of order. For most of the Republic’s history, “police powers” in the broad sense were reserved to the states under the Tenth Amendment to the Constitution. Many still hold that view, but others see a string of court decisions in recent decades as providing the basis for a far more active federal role. Several bills are discussed in this report that address issues related to crime, juvenile justice, and Congress’ evolving role in crime legislation.
Juvenile Justice Legislation: Overview and the Legislative Debate
No Description Available.
Juvenile Justice Legislation: Overview and the Legislative Debate
No Description Available.
Juvenile Justice Legislation: Overview and the Legislative Debate
No Description Available.
Changes in the Arctic: Background and Issues for Congress
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.
Changes in the Arctic: Background and Issues for Congress
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.
Changes in the Arctic: Background and Issues for Congress
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.
Changes in the Arctic: Background and Issues for Congress
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.
Changes in the Arctic: Background and Issues for Congress
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.
Changes in the Arctic: Background and Issues for Congress
This report provides an overview of Arctic-related issues for Congress and refers readers to more in-depth CRS reports on specific relevant topics.
Changes in the Arctic: Background and Issues for Congress
This report provides an overview of Arctic-related issues for Congress and refers readers to more in-depth CRS reports on specific relevant topics.
Changes in the Arctic: Background and Issues for Congress
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.
Changes in the Arctic: Background and Issues for Congress
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.
Changes in the Arctic: Background and Issues for Congress
This report provides an overview of Arctic-related issues for Congress such as Arctic sovereignty claims, commercial shipping through the Arctic, Arctic oil, gas, and mineral exploration, endangered Arctic species, and increased military operations in the Arctic, and refers readers to more in-depth CRS reports on specific Arctic-related issues.
Changes in the Arctic: Background and Issues for Congress
This report provides an overview of Arctic-related issues for Congress such as: Arctic sovereignty claims; commercial shipping through the Arctic; Arctic oil, gas, and mineral exploration; endangered Arctic species; and increased military operations in the Arctic that could cause the region in coming years to become an arena of international cooperation or competition.
Changes in the Arctic: Background and Issues for Congress
This report provides an overview of Arctic-related issues for Congress and refers readers to more in-depth CRS reports on specific relevant topics.
Changes in the Arctic: Background and Issues for Congress
This report provides an in-depth overview of Arctic-related issues for Congress and refers readers to more in-depth CRS reports on specific relevant topics.
Changes in the Arctic: Background and Issues for Congress
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.
Changes in the Arctic: Background and Issues for Congress
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. The diminishment of Arctic sea ice has led to increased human activities in the Arctic, and has heightened interest in, and concerns about, the region's future.
Changes in the Arctic: Background and Issues for Congress
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. The diminishment of Arctic sea ice has led to increased human activities in the Arctic, and has heightened interest in, and concerns about, the region's future.