Congressional Research Service Reports - 64 Matching Results
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- Accounting Problems at Fannie Mae
- This report summarizes the critiques the Office of Federal Housing Enterprise Supervision (OFHEO) made of accounting practices at Fannie Mae. The OFHEO's two main issues are under the domains of: amortization of discounts, premiums, fees involved in the purchase of home mortgages, and the other being accounting for financial derivatives contracts. The report emphasizes that these discrepancies created a false image of the company's earnings and in one case was the cause of the company's executives to receive bonuses.
- Accounting Problems at Fannie Mae
- This report summarizes the critiques the Office of Federal Housing Enterprise Supervision (OFHEO) made of accounting practices at Fannie Mae. The OFHEO's two main issues are under the domains of: amortization of discounts, premiums, fees involved in the purchase of home mortgages, and the other being accounting for financial derivatives contracts. The report emphasizes that these discrepancies created a false image of the company's earnings and in one case was the cause of the company's executives to receive bonuses.
- Accounting Reform After Enron: Issues in the 108th Congress
- This report discusses the anxieties within Congress in the wake of the Enron scandal. Moreover, the report notes that the 108th Congress is not likely to pass legislative reform as extreme as the 107th Congress, but will still confront issues of accounting reform. The report also highlights what the 108th Congress plans to reform.
- The Administration’s FY2005 Request for $25 Billion for Operations in Iraq and Afghanistan: Precedents, Options, and Congressional Action
- This report discusses the military's request for 25 billion dollars as a "contingent reserve emergency fund" for FY2005. The report covers previous decisions made by Congress to lend insight on whether the total amount will be distributed or not. Moreover, the report discusses a variety of options that may be undertaken to acquire the funding such as using the Department of Defense's ability to transfer funds (DOD).
- Agricultural Disaster Assistance
- The U.S. Department of Agriculture (USDA) offers several permanently authorized programs to help farmers recover financially from a natural disaster, including federal crop insurance, the non-insured assistance program and emergency disaster loans. In recent years, Congress frequently has made supplemental financial assistance available to farmers and ranchers on an ad-hoc basis, most notably in the form of direct crop disaster payments and emergency livestock assistance. Congress provided an estimated $3.1 billion of such assistance in the Consolidated Appropriations Act of 2003 (P.L. 108-7) for 2001 and 2002 crop and livestock losses. Some farm groups would like to see similar assistance provided for 2003 losses, particularly in regions of the Midwest and West that have experienced prolonged drought conditions. To date, no ad-hoc assistance has been made available for 2003 losses.
- Appropriations for FY2004: Department of Homeland Security
- This report is a guide to appropriations of Department of Homeland Security for FY2004.
- Appropriations for FY2005: VA, HUD, and Independent Agencies
- This report discusses the Veterans Affairs (VA), Housing and Urban Development(HUD), and Independent Agencies Appropriations for FY2005.
- Australia, the Southwest Pacific, and United States Interests
- This report discusses the details related to U.S interests in the South-west Pacific, U.S - Australian strategic relationships, Australia's role in the region, and China's growing regional influence
- Automatic Enrollment in Section 401(k) Plans
- This is a report on Automatic Enrollment in section 401(k) plans.
- Automobile and Light Truck Fuel Economy: The CAFE Standards
- This report is about Automobile and Light Truck Fuel Economy.
- Bankruptcy Reform in the 108th Congress
- On March 19, 2003, the House of Representatives passed H.R. 975, the Bankruptcy Abuse Prevention and Consumer Protection Act of 2003. H.R. 975, as introduced, was substantially similar to the legislation (H.R. 333) approved by both the House and the Senate during the 107th Congress, but omitted the Schumer Amendment which would have prevented the discharge of liability for willful violation of protective orders and violent protests against providers of “lawful services,” including reproductive health services. As passed by the House, H.R. 975 was amended to add sections to, among other things, increase the cap on wage and employee benefit claims. The Senate did not consider H.R. 975 during the first session of the 108th Congress. This report provides an overview of selected major provisions of the legislation.
- Bipartisan Campaign Reform Act of 2002: Summary and Comparison with Previous Law
- The Bipartisan Campaign Reform Act of 2002 was enacted on March 27, 2002 as P.L. 107-155. It passed the House on February 14, 2002, as H.R. 2356 (Shays- Meehan), by a 240-189 vote. Its companion measure, on which it was largely based, had initially been passed by the Senate in 2001 as S. 27 (McCain-Feingold). On March 20, 2002, however, the Senate approved the House-passed H.R. 2356 by a 60- 40 vote, thus avoiding a conference to reconcile differences between S. 27 and H.R. 2356. The two primary features of P.L. 107-155 are restrictions on party soft money and issue advocacy.
- “Boutique Fuels” and Reformulated Gasoline: Harmonization of Fuel Standards
- This report discusses how gasoline composition is regulated,explains various federal and state gasoline standards,presents some of the key issues with federal RFG program and some of the problems associated with the boutique fuels issue and the potential effects of harmonization.Finally discusses the bills in the 108th Congress related to boutique fuels,RFG and harmonization.
- Campaign Finance: Constitutional and Legal Issues of Soft Money
- The term "soft money" generally refers to unregulated funds for election related activities that are not subject to the Federal Election Campaign Act's (FECA) source restrictions, contribution limits, and disclosure requirements. The Bipartisan Campaign Reform Act of 2002, which amended FECA and became effective on November 6, 2002, restricts the raising and spending of soft money. This report contains information on a summary of campaign financing, recent developments, background and analysis, definitions of Hard and Soft money in federal elections, political party soft money, soft money spent on issue advocacy, corporate and labor union soft money, the Bipartisan Campaign Reform Act of 2002, and additional related materials.
- Campaign Finance Law: A Legal Analysis of the Supreme Court Ruling in McConnell v. FEC
- This report consists of campaign finance law with a legal analysis of the supreme court ruling in McConnell v. FEC.
- Campaign Finance Legislation in the 108th Congress
- This report discusses the 30 bills introduced during the 108th Congress seeking to improve campaign finance laws.
- Campaign Finance Legislation in the 108th Congress
- As of October 11, 2004, 29 bills have been introduced in the 108th Congress to change the nation’s campaign finance laws (primarily under Titles 2 and 26 of the U.S. Code). These bills — 20 in the House and nine in the Senate — seek to make improvements in the current system, including to tighten perceived loopholes. In the wake of enactment of the Bipartisan Campaign Reform Act of 2002 (P.L. 107- 155), there has been decidedly less legislative activity in this area than in recent Congresses, which typically saw well over 100 campaign finance-related bills introduced.
- Campaign Financing
- This report discusses various issues regarding campaign finance law and potential options for policy responses.
- Campaign Financing
- This report discusses concerns over financing federal elections, such as political action committees (PACs) and proposed reforms to campaign finance.
- Campaign Financing
- This is one report in the series of reports that discuss the campaign finance practices and related issues. Concerns over financing federal elections have become a seemingly perennial aspect of our political system, centered on the enduring issues of high campaign costs and reliance on interest groups for needed campaign funds. The report talks about the today’s paramount issues such as perceived loopholes in current law and the longstanding issues: overall costs, funding sources, and competition.
- Campaign Financing
- This is one report in the series of reports that discuss the campaign finance practices and related issues. Concerns over financing federal elections have become a seemingly perennial aspect of our political system, centered on the enduring issues of high campaign costs and reliance on interest groups for needed campaign funds. The report talks about the today’s paramount issues such as perceived loopholes in current law and the longstanding issues: overall costs, funding sources, and competition.
- Campaign Financing
- This is one report in the series of reports that discuss the campaign finance practices and related issues. Concerns over financing federal elections have become a seemingly perennial aspect of our political system, centered on the enduring issues of high campaign costs and reliance on interest groups for needed campaign funds. The report talks about the today’s paramount issues such as perceived loopholes in current law and the longstanding issues: overall costs, funding sources, and competition.
- Campaign Financing
- This is one report in the series of reports that discuss the campaign finance practices and related issues. Concerns over financing federal elections have become a seemingly perennial aspect of our political system, centered on the enduring issues of high campaign costs and reliance on interest groups for needed campaign funds. The report talks about the today’s paramount issues such as perceived loopholes in current law and the longstanding issues: overall costs, funding sources, and competition.
- Campaign Financing: Highlights and Chronology of Current Federal Law
- This report summarizes major provisions of federal law and offers a chronology of key legislative and judicial actions which govern financial activity of federal election campaigns. The laws are based on two principal statutes: the Federal Election Campaign Act (FECA) of 1971, as amended in 1974, 1976, 1979, and 2002, and the Revenue Act of 1971.
- Deindustrialization of the U.S. Economy: The Roles of Trade, Productivity, and Recession
- This report discusses the roles of trade, productivity, and recession regarding deindustrialization of the U.S. Economy.
- Electricity: The Road Toward Restructuring
- This report talks about Electricity regulation and transmission issues. It also includes the history of the California Electricity Crisis.
- Electricity: The Road Toward Restructuring
- This report talks about Electricity regulation and transmission issues. It also includes the history of the California Electricity Crisis.
- Energy Efficiency: Budget, Oil Conservation, and Electricity Conservation Issues
- This report includes information related to energy efficiency, including history, various bills and budgets, and conservation. Climate change and energy security related to energy efficiency are also discussed in this report.
- Energy Efficiency: Budget, Oil Conservation, and Electricity Conservation Issues
- This report includes information related to energy efficiency, including history, various bills and budgets, and conservation. Climate change and energy security related to energy efficiency are also discussed in this report.
- The Enron Collapse: An Overview of Financial Issues
- The sudden and unexpected collapse of Enron Corp. was the first in a series of major corporate accounting scandals that has shaken confidence in corporate governance and the stock market. This report briefly examines the accounting system that failed to provide a clear picture of the firm's true condition, the independent auditors and board members who were unwilling to challenge Enron's management, the Wall Street stock analysts who failed to warn investors of trouble ahead, the rules governing employer stock in company pension plans, and the unregulated energy derivatives trading that was the core of Enron's business.
- Exempting Food and Agriculture Products from U.S. Economic Sanctions: Status and Implementation
- This report includes information background and analysis regarding exemption for and agriculture products from United States economic sanctions. This report also details debates, enacted provisions, sales, and developments regarding this subject.
- Exempting Food and Agriculture Products from U.S. Economic Sanctions: Status and Implementation
- This report includes information background and analysis regarding exemption for and agriculture products from United States economic sanctions. This report also details debates, enacted provisions, sales, and developments regarding this subject.
- Farm Credit Services of America Ends Attempt to Leave the Farm Credit System
- This report discusses Farm Credit Services of America's (FCSA) attempt at leaving the Farm Credit System (FCS) — a government-sponsored enterprise — to be bought by a private company. The option to leave the System is allowed by statute under the Farm Credit Act of 1971, as amended, but has been exercised only once, and did not involve an outside purchaser.
- The Financial Outlook for Social Security and Medicare
- This report provides an overview of the financial outlook for social security and Medicare
- The Financial Outlook for Social Security and Medicare
- This report provides an overview of the financial outlook for Social Security and Medicare programs.
- Fiscal Year 2005 Homeland Security Grant Program: State Allocations and Issues for Congressional Oversight
- No Description Available.
- Fixed Exchange Rates, Floating Exchange Rates, and Currency Boards: What Have We Learned?
- This report evaluates the benefits and drawbacks of different types of exchange rate regimes from the perspective of their effects on macroeconomic stability.
- Freedom of Speech and Press: Exceptions to the First Amendment
- The First Amendment to the United States Constitution provides that “Congress shall make no law . . . abridging the freedom of speech, or of the press. . . .” This language restricts government both more and less than it would if it were applied literally. It restricts government more in that it applies not only to Congress, but to all branches of the federal government, and to all branches of state and local government. It restricts government less in that it provides no protection to some types of speech and only limited protection to others. This report provides an overview of the major exceptions to the First Amendment — of the ways that the Supreme Court has interpreted the guarantee of freedom of speech and press to provide no protection or only limited protection for some types of speech.
- Gasoline Prices: Policies and Proposals
- This report details the information related to gasoline prices and discusses policies and proposals.
- Gasoline Prices: Policies and Proposals
- This report details the information related to gasoline prices and discusses on policies and proposals.
- Gasoline Supply: The Role of Imports
- This report contains the role of imports on gasoline supply.
- Highway and Transit Program Reauthorization Legislation in the 2nd Session, 108th Congress
- This report discusses significant legislative provisions in the two provisional bills that are likely to be the subject of congressional discussion to reauthorize federal highway, highway safety, and transit programs.
- Highway and Transit Program Reauthorization Legislation in the 2nd Session, 108th Congress
- This report discusses significant legislative provisions in the two provisional bills that are likely to be the subject of congressional discussion to reauthorize federal highway, highway safety, and transit programs.
- Highway and Transit Program Reauthorization Legislation in the 2nd Session, 108th Congress
- This is a report on the significant legislative provisions in the two principal bills that are the subject of congressional discussion to reauthorize federal highway.
- Highway and Transit Program Reauthorization Legislation in the 2nd Session, 108th Congress
- This report discusses significant legislative provisions in the two principal bills that are likely to be the subject of congressional discussion in the coming weeks and months to reauthorize federal highway, highway safety, and transit programs.
- Immigration: Foreign Physicians and the J-1 Visa Waiver Program
- Report on the Educational and Cultural Exchange Visitor program and how it has been used for foreign medical graduates to enter the United States.
- Immigration: The Labor Market Effects of a Guest Worker Program for U.S. Farmers
- This report provides an overview of the labor market effects of a guest worker program for U.S. farmers.
- Insurance Regulation: International Developments
- This report provides an overview of the international developments of the insurance regulation.
- International Monetary Fund: Organization, Functions, and Role in the International Economy
- This report supports congressional oversight of the IMF by providing an understanding of its organization, functions, and role in the world economy.
- Iraq: Paris Club Debt Relief
- Iraq’s public debt was estimated to be US$120.2 billion in nominal value as of the end of 2004. The debt owed to Paris Club creditors as of December 31, 2004, was estimated to be US$38.9 billion. The U.S. share of this amount is around $4 billion. Non-Paris Club countries, mostly Persian Gulf countries, are owed around $60 - $65 billion. The remaining debts are to private commercial creditors. Iraqi debt relief is a high priority for both the President and Congress (H.R. 2482). This report will discuss efforts to implement Iraqi debt relief and highlight some policy concerns.