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527 Political Organizations: Legislation in the 109th Congress

Description: 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.
Date: March 31, 2006
Creator: Cantor, Joseph E. & Lunder, Erika
Partner: UNT Libraries Government Documents Department

S. 1783: The Pension Security and Transparency Act of 2005

Description: 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.
Date: October 3, 2005
Creator: Purcell, Patrick J.
Partner: UNT Libraries Government Documents Department

The 1995 Farm Bill: Research, Education, and Extension Issues

Description: The House Agriculture Committee has proposed extending Title XVI of the 1990 farm act (P.L. 101-624) for two years. Currently, the title will expire at the end of 1995. The title includes funding authority for the U.s. Department of Agriculture's (USDA) in-house research programs, as well as federal support for cooperative research, higher education, extension programs in the States, and several research grant programs. This report discusses efforts underway to extend this title and reform future legislation. It also outlines federal spending in these areas.
Date: November 30, 1996
Creator: Rawson, Jean M.
Partner: UNT Libraries Government Documents Department

The 1995 Japan-U.S. Auto and Parts Trade Dispute: Terms of the Settlement and Implications

Description: On June 28, 1995, the United States and Japan reached a settlement in a long-running dispute over access to Japan's market for automobiles and parts. 100-percent tariffs by the United States on imports of luxury cars from Japan had been threatened under a Section 301 unfair trade practices case dealing with the aftermarket for autoparts in Japan. This report describes the dispute, the settlement, and questions and issues that still remain.
Date: August 9, 1995
Creator: Nanto, Dick K. & Bass, Gwenell L.
Partner: UNT Libraries Government Documents Department

The 1996 Farm Bill: Comparisons of Selected Provisions with Previous Law

Description: Final congressional approval was given to H.R. 2854, the Federal Agricultural Improvement and Reform (FAIR) Act, otherwise known as the "1996 farm bill," on March 28, 1996. President Clinton signed the bill into law on April 4, 1996 (P.L. 104-127). In tabular format, this CRS report lays out in descriptive, rather than legislative language, the major provisions of the new farm bill in contrast to preceding law.
Date: April 4, 1996
Creator: Library of Congress. Environment and Natural Resources Policy Division. Food and Agriculture Section.
Partner: UNT Libraries Government Documents Department

The 2001 and 2003 Bush Tax Cuts and Deficit Reduction

Description: This report uses the context of the current and long-term economic environment to examine the tax cuts implemented by the George W. Bush Administration, including the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003.
Date: July 18, 2012
Creator: Hungerford, Thomas L.
Partner: UNT Libraries Government Documents Department

2001 Tax Cut: Description, Analysis, and Background

Description: 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.
Date: December 9, 2002
Creator: Brumbaugh, David L.; Gravelle, Jane G.; Maguire, Steven; Talley, Louis Alan & Lyke, Bob
Partner: UNT Libraries Government Documents Department