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The 9/11 Recommendations Implementation Act: Comparison of the Criminal Law and Procedure Provisions in H.R. 10 and S. 2845 as Passed by Their Respective Houses
This report provides a brief description of the substantive criminal law and procedures provisions of the House-passed version of H.R. 10 and Senate passed S.2845.
9/11 Terrorism: Global Economic Costs
This report provides a brief survey of the global economic costs of 9/11.
9/11 Terrorism: Global Economic Costs
The 9/11 attacks were part of Al Qaeda’s strategy to disrupt Western economies and impose both direct and secondary costs on the United States and other nations. The immediate costs were the physical damage, loss of lives and earnings, slower world economic growth, and capital losses on stock markets. Indirect costs include higher insurance and shipping fees, diversion of time and resources away from enhancing productivity to protecting and insuring property, public loss of confidence, and reduced demand for travel and tourism. In a broader sense, the 9/11 attacks led to the invasions and occupations of Afghanistan and Iraq (and the Global War on Terrorism) and perhaps emboldened terrorists to attack in Bali, Spain, Morocco, and Saudi Arabia. A policy question for Congress is how to evaluate the costs and benefits of further spending to counter terrorism and its economic impact.
35 Years of Water Policy: The 1973 National Water Commission and Present Challenges
This report presents the National Water Commission's (NWC) recommendations and analyzes how issues targeted by the recommendations have evolved during the intervening years. The report focuses on key federal-level recommendations, thereby targeting what has been accomplished since 1973, what issues remain unresolved, and what additional concerns have developed.
S. 147/H.R. 309: Process for Federal Recognition of a Native Hawaiian Governmental Entity
From Summary: "This report describes the provisions of the reported version of S. 147; outlines some federal statutes and recent cases which might be relevant to the issue of federal recognition of a Hawaiian entity; and recounts some legal arguments that have been presented in the debate on this legislation."
S. 147/H.R. 309: Process for Federal Recognition of a Native Hawaiian Governmental Entity
S. 147/H.R. 309, companion bills introduced in the 109th Congress, represent an effort to accord to Native Hawaiians a means of forming a governmental entity that could enter into government-to-government relations with the United States. This report describes the provisions of the reported version of S. 147; outlines some federal statutes and recent cases which might be relevant to the issue of federal recognition of a Native Hawaiian entity; and recounts some legal arguments that have been presented in the debate on this legislation. It includes a brief outline of the provisions of a substitute amendment expected to be offered in lieu of the reported version of S. 147, when Senate debate, which was interrupted by the filing of a cloture motion on July 29, resumes.
S. 219: The National Employee Savings and Trust Equity Guarantee Act
On July 26, 2005, the Senate Finance Committee approved S. 219, the “National Employee Savings and Trust Equity Guarantee (NESTEG) Act of 2005,” a bill to reform federal pension laws. This report summarizes the major provisions of the bill, as approved by the Committee.
401(k) Plans and Retirement Savings: Issues for Congress
Over the past 25 years, defined contribution (DC) plans - including 401(k) plans - have become the most prevalent form of employer-sponsored retirement plan in the United States. This report describes seven major policy issues with respect to defined contribution plans: 1) access to employer-sponsored retirement plans; 2) participation in employer-sponsored plans; 3) contribution rates; 4) investment choices; 5) fee disclosure; 6) leakage from retirement savings; and 7) converting retirement savings into income.
501(c)(3) Hospitals and the Community Benefit Standard
This report examines the standard under which hospitals qualify for tax-exempt charitable status under federal law, recent inquiries made by Congress and the IRS into whether hospitals are conducting sufficient activities to justify their exemption, and section 6007 of S. 1796.
527 Groups and Campaign Activity: Analysis Under Campaign Finance and Tax Laws
This report focuses on the controversy surrounding 527 groups in terms of their increased campaign-related activity and their regulation by the federal government. The report describes the origins of the contention and how groups that may not be necessarily "political committees" under FECA (Federal Election Campaign Act) guidelines are still eligible for beneficial tax deductions. This report also examines the extent to which FECA regulates such organizations.
527 Organizations and Campaign Activity: Timing of Reporting Requirements under Tax and Campaign Finance Laws
This report compares the timing of election activity reporting requirements under the Internal Revenue Code (IRC) and Federal Election Campaign Act (FECA), and discusses H.R. 1204, which would amend the timing of the IRC’s reporting requirements.
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 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. The report will be updated as new proposals are reported.
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.
527 Organizations: Reporting Requirements Imposed on Political Organizations after the Enactment of P.L. 106-230
On July 1, 2000, President Clinton signed H.R. 4762, P.L. 106-230. The law amended the Internal Revenue Code [IRC] to require political organizations described in IRC § 527 to disclose their political activities, if they were not already required to do so by the Federal Election Campaign Act [FECA]. This report summarizes the three major changes made by the law and some of the major responses to the legislation. First, all 527 organizations which expect to have over $25,000 in gross receipts during a taxable year and which are not required to report to the Federal Election Commission [FEC] are required to register with the IRS within 24 hours of their formation, whether they are involved in state, local, or federal elections. Second, 527 issue advocacy organizations, which previously reported neither to the IRS nor the FEC, are required to file regular disclosure statements with the IRS. Third, all 527 organizations with gross receipts in excess of $25,000 per year are required to file annual reports with the IRS. The registration statements, disclosure forms, and annual reports will be made public. H.R. 527 and S. 527 in the 107th Congress would exempt most state and local 527 organizations from the requirements of P.L. 106-230.
527 Political Organizations: Legislation in the 109th Congress
The 109th Congress is examining the role of groups organized under section of the Internal Revenue Code(IRC) that are involved in federal elections, but are not operating under the requirements and restrictions of federal election law.
527 Political Organizations: Legislation in the 109th Congress
The 109th Congress examined the role of groups organized under section 527 of the Internal Revenue Code(IRC) that are involved in federal elections but are operating under the requirements and restrictions of federal election law.
527 Political Organizations: Legislation in the 109th Congress
The 109th Congress is examining the role of groups organized under section 527 of the Internal Revenue Code (IRC) that are involved in federal elections but are not operating under the requirements and restrictions of federal election law. Although such groups only recently emerged into public awareness, in 2004, they were widely seen as major players in the presidential election, with more than $400 million spent seeking to influence the outcome. Strictly speaking, the term “527” refers to a section of the Internal Revenue Code, which was added in 1975 to provide tax-exempt status to federal, state, and local political organizations, as defined in that statute. The controversy over these 527 groups arises from two factors: the different definitions used in federal election law and tax law as to what constitutes election-related activity and, further, the lack of certainty as to what election law itself regulates or may permissibly regulate. This report discusses these groups in detail, as well as related legislation.
S. 625, The Bankruptcy Reform Act, in the Senate: Selected Amendments
From Summary: "This report surveys selected amendments to the bill which were passed prior to adjournment. On November 4, 1999, before adjournment of the first session of the 106th Congress, S. 625, 106th Cong., 1st Sess. (1999), the Bankruptcy Reform Act, was brought to the floor of the Senate for consideration. More than 300 germane and nongermane amendments were offered."
S. 852: The Fairness in Asbestos Injury Resolution Act of 2005
This report provides an overview of S. 852, the Fairness in Asbestos Injury Resolution (FAIR) Act of 2005. The bill would establish the Office of Asbestos Disease Compensation to award damages to asbestos claimants from the Asbestos Injury Claims Resolution Fund.
S. 852: The Fairness in Asbestos Injury Resolution Act of 2005
From Summary: "This report provides an overview of S. 852, the Fairness in Asbestos Injury Resolution (FAIR) Act of 2005. The bill would largely remove asbestos claims from the courts in favor of the administrative process set out in the bill. The bill would establish the Office of Asbestos Disease Compensation to award damages to asbestos claimants on a no-fault basis from the Asbestos Injury Claims Resolution Fund."
S. 852: The Fairness in Asbestos Injury Resolution Act of 2005
From Summary: "This report provides an overview of S. 852, the Fairness in Asbestos Injury Resolution (FAIR) Act of 2005. The bill would largely remove asbestos claims from the courts in favor of the no-fault administrative process set out in the bill.
911 Call Center Legislation: S. 1250 and H.R. 2898
This article discusses the 2003 Congress bipartisan E911 (Enhanced 911) legislation introduced in both chambers. Moreover, the article describes the difference in parallel provisions each bill contains that have significant implications for emergency communication policy. The article defines Enhanced 911 as the capability of identifying the phone number and location of a call to a PSAP (Public Safety Answering Points). This report characterizes the cost to PSAPs of upgrading systems and supporting expanded operations as an obstacle to this legislation.
911 Call Center Legislation: S. 1250 and H.R. 2898
This article discusses the 2003 Congress bipartisan E911 (Enhanced 911) legislation introduced in both chambers. Moreover, the article describes the difference in parallel provisions each bill contains that have significant implications for emergency communication policy. The article defines Enhanced 911 as the capability of identifying the phone number and location of a call to a PSAP (Public Safety Answering Points). This report characterizes the cost to PSAPs of upgrading systems and supporting expanded operations as an obstacle to this legislation.
S. 1783: The Pension Security and Transparency Act of 2005
From Summary: "This report summarizes the major provisions of S. 1783, the Pension Security and Transparency Act 2005. The bill combines provisions of S. 219, the National Employee Savings and Trust Equity Guarantee Act, reported by the Finance Committee, and the Defined Benefit Security Act, reported by the Committee on Health, Education, Labor, and Pensions."
S. 1783: The Pension Security and Transparency Act of 2005
On September 28, the Senate Finance Committee and the Senate Committee on Health, Education, Labor, and Pensions announced that they had reached a compromise on a pension reform bill for consideration by the full Senate. The compromise bill has been introduced as S. 1783, “The Pension Security and Transparency Act of 2005.” S. 1783 combines provisions of S. 219, “The National Employee Savings and Trust Equity Guarantee Act,” reported by the Finance Committee, and “The Defined Benefit Security Act,” reported by the Committee on Health, Education, Labor, and Pensions. This report summarizes the major provisions of the compromise bill, as announced by the chairmen and ranking members of the two committees.
S. 1893/H.R. 976: The Children’s Health Insurance Program Reauthorization Act of 2007
This report tracks the Children's Health Reauthorization of Act of 2007 in both the Senate and the House, while also providing a summary of the bill. The report lists each title of the bill. what they do, and their implications. The report also examines costs by analyzing the immediate outlay and future outlay, starting at 28.6 billion and potentially increasing to 35.2 billion over time.
The 2001 Economic Recession: How Long, How Deep, and How Different From the Past?
From Summary: "This report examines the 2001 recession and the recessions of the previous three decades in detail. It gives a brief overview of the other post-war recessions. It outlines the fiscal and monetary policy response to each recession."
2001 Tax Cut: Description, Analysis, and Background
A major tax cut, H.R. 1836, was enacted in June 2001, but contained sunsetted provisions. The House will consider, the week of April 15, making those tax provisions permanent. This report summarizes the provisions of the bill, analyzes effects, and considers the development of the legislation.
2001 Tax Cut: Description, Analysis, and Background
A major tax cut, the Economic Growth and Tax Relief Reconciliation Act (EGTRRA), was enacted in June 2001. This report summarizes the provisions of the bill, analyzes effects, and considers the development of the legislation.
The 2002 Farm Bill: Comparison of Commodity Support Provisions with the House and Senate Proposals, and Prior Law
A new farm bill, the Farm Security and Rural Investment Act of 2002 (P.L. 107- 171), covering crop years 2002-2007, was signed into law May 13, 2002. The previous farm bill (now prior law) was the Federal Agriculture Improvement and Reform Act of 1996 (P.L. 104-127), popularly called the FAIR Act. Commodity support authority in the FAIR Act (Title I, Agricultural Market Transition Act (AMTA)) was set to expire after crop year 2002. This report provides a side-by-side comparison of prior law (AMTA), with most commodity support provisions of Title I of the new law, and the House and Senate farm bills.
The 2002 Farm Bill: Overview and Status
The Federal Agriculture Improvement and Reform, or FAIR, Act of 1996 (commonly known as the "farm bill"), which was due to expire in 2002, is expected to be extended for another six years when President Bush signs the bill into law. This report discusses the provisions of the new "farm bill," including the federal spending involved.
The 2002 Farm Bill: Overview and Status
This report provides an overview of the 2002 farm bill and an update status of the farm bill.
The 2002 Farm Bill: Overview and Status
This report provides an overview of the 2002 farm bill and an update status of the farm bill.
The 2002 Farm Bill: Overview and Status
This report provides an overview of the 2002 farm bill and an update status of the farm bill.
The 2002 Farm Bill: Overview and Status
The Federal Agriculture Improvement and Reform, or FAIR, Act of 1996 (commonly known as the "farm bill"), which was due to expire in 2002, is expected to be extended for another six years when President Bush signs the bill into law. This report discusses the provisions of the new "farm bill," including the federal spending involved.
The 2002 Farm Bill: Overview and Status
This report discusses the provisions of the 1996 farm bill, which was due to expire in 2002 but was extended (P.L. 107-171) for an additional 6 years on May 13, 2002.
The 2002 Farm Bill: Overview and Status
This report discusses the provisions of the 1996 farm bill, which was due to expire in 2002 but was extended for an additional 6 years on May 13, 2002 by President Bush (P.L. 107-171). The new law is called the "Farm Security and Rural Investment Act (FSRIA) of 2002. The new law generally supersedes the previous omnibus farm bill, the Federal Agriculture Improvement and Reform (FAIR) Act of 1996 (P.L. 104-127). The new farm law has attracted widespread criticism both in the U.S. and abroad. This report discusses these criticisms as well as the defenses of the law's proponents.
The 2002 Farm Law at a Glance
On May 13, 2002, President Bush signed the Farm Security and Rural Investment Act (FSRIA) of 2002 into law (P.L. 107-171). FSRIA is the latest in a long line of omnibus, multi-year farm bills. The 2002 law is the successor to the last omnibus measure, the Federal Agriculture Improvement and Reform Act of 1996 (P.L. 104-127). This report, to be updated if events warrant, provides selected highlights.
The 2003 Tax Cut: Proposals and Issues
This report provides a brief description of each tax cut proposal, including major proposals offered by the Democrats in both the House and the Senate during 2003. It discusses the distributional affects of the proposals and potential effects on short and long term economic growth.
The 2004 Corporate Tax and FSC/ETI Bill: The American Jobs Creation Act of 2004
This report provides a summary of the American Jobs Creation Act of 2004 (AJCA), its most important provisions, and brief legislative history.
The 2004 Insurance Broker Investigations: An Overview
From Summary: This report briefly summarizes the events that occurred and the issues, they raised in regards to violations of state laws, against Marsh & McClennan Companies and Marsh, Inc, which the Attorney General of the Sate of New York filling a civil law suit.
2005 Gulf Coast Hurricanes: The Public Health and Medical Response
In response to a series of disasters (namely, the 2005 Hurricanes Katrina and Rita) and terrorist attacks (namely, the 2001 terror attacks) over the past decade, Congress, the Administration, state and local governments, and the private sector have made investments to improve disaster preparedness and response. New federal authorities and programs to strengthen the nation's public health system were introduced in comprehensive legislation in 2002. Congress also created the Department of Homeland Security (DHS) in 2002, and a new National Response Plan (NRP) was launched by DHS in December 2004. This report discusses the NRP and its components for public health and medical response, provides information on key response activities carried out by agencies in the Department of Health and Human Services (HHS) and DHS, and discusses certain issues in public health and medical preparedness that have been raised by the response to the 2005 Gulf Coast hurricanes.
2005 Gulf Coast Hurricanes: The Public Health and Medical Response
This report discusses the National Response Plan (NRP) and its components for public health and medical response, provides information on key response activities carried out by agencies in the Department of Health and Human Serivces (HHS) and the Department of Homeland Security (DHS), and discusses certain issues in public health and medical preparedness that have been raised by the response to the 2005 Gulf Coast hurricanes.
The 2006 Increase in U.S. Motor Vehicle Imports from Japan
This report examines the increased imports of Japanese vehicles in context of a policy by the Japanese government to reduce the exchange rate of the yen. The report also examines other reasons for the increase in Japanese vehicle imports such as U.S. manufacturers not building the type of car primarily bought by consumers.
2006 National Ambient Air Quality Standard for Fine Particulate Matter (PM25): 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.
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.
2008-2009 Presidential Transition: National Security Considerations and Options
This report is concerned with the first presidential transition in a post-9/11 world. The report describes the domestic and foreign policy security challenges that will be left over for the new administration, and the security anxiety of foreign influence on the U.S. election.
The 2008 Farm Bill: A Summary of Major Provisions and Legislative Action
The report discusses the 2008 farm bill (H.R. 2419), covering a wide range of programs including The Food, Conservation, and Energy Act of 2008, farm credit, agricultural conservation, research, rural development, and foreign and domestic food programs, among others.
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