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open access

501(c)(4)s and the Gift Tax: Legal Analysis

Description: This report discusses whether substantial donations to tax-exempt 501(c)(4) organizations are subject to the federal gift tax.
Date: August 10, 2012
Creator: Luckey, John R. & Lunder, Erika K.
open access

Armed Conflict in Syria: Overview and U.S. Response

Description: This report discusses the ongoing conflict in Syria and provides an overview of U.S. policy responses. The rise of the insurgent terrorist group known as the Islamic State (IS, aka the Islamic State of Iraq and the Levant or ISIL/ISIS) and Russia's military intervention on behalf of the Syrian government have reshaped debates over U.S. policy toward the ongoing civil conflict in Syria, now in its fifth year.
Date: August 10, 2017
Creator: Humud, Carla E.; Blanchard, Christopher M. & Nikitin, Mary Beth D.
open access

Can the President Pardon Contempt of Court? Probably Yes.

Description: This report provides a brief background of contempt of court, explores the various arguments regarding whether a pardon can relieve an individual of criminal liability for contempt, and discusses potential congressional responses to the perceived abuse of the pardon power.
Date: August 10, 2018
Creator: Thompson, Richard M., II
open access

Central Asia: Regional Developments and Implications for U.S. Interests

Description: This report discusses the current status of Central Asian states and U.S. policy, which has been aimed at facilitating their cooperation with U.S. and NATO stabilization efforts in Afghanistan and their efforts to combat terrorism, proliferation, and trafficking in arms, drugs, and persons. Congress will be considering an increase in support for the programs in Central Asia.
Date: August 10, 2010
Creator: Nichol, Jim
open access

China-U.S. Trade Issues

Description: This report discusses the U.S.-China economic relationship and China's rapid expansion as a global economic market, both with respect to the current global economic crisis. It also examines major U.S.-China trade issues and related legislation.
Date: August 10, 2011
Creator: Morrison, Wayne M.
open access

Congressional Liaison Offices of Selected Federal Agencies

Description: This report consists of a list of about 200 congressional liaison offices intended to help congressional offices in placing telephone calls and addressing correspondence to government agencies. Entries are arranged alphabetically in four sections: legislative branch; judicial branch; executive branch; and agencies, boards, and commissions.
Date: August 10, 2017
Creator: Crane-Hirsch, Audrey Celeste
open access

Department of Homeland Security Appropriations: Fiscal Year 2017

Description: This report discusses the FY2017 appropriations for the Department of Homeland Security (DHS). The report makes note of many budgetary resources provided to DHS, but its primary focus is on funding approved by Congress through the appropriations process. It includes an Appendix with definitions of key budget terms used throughout the suite of Congressional Research Service reports on homeland security appropriations. It also directs the reader to other reports providing context for and addition… more
Date: August 10, 2017
Creator: Painter, William L. & Schwemle, Barbara L.
open access

Energy Tax Incentives: Measuring Value Across Different Types of Energy Resources

Description: The report also summarizes the results of recently published studies by the Energy Information Administration (EIA) evaluating energy subsidies across various technologies. According to data presented in the EIA reports, the share of direct federal financial support for electricity produced using coal, natural gas and petroleum, and nuclear energy resources was similar in 2007 and 2010.
Date: August 10, 2011
Creator: Sherlock, Molly F.
open access

Fannie Mae’s and Freddie Mac’s Financial Problems

Description: This report presents, in analytical question and answer form, the issues surrounding the financial conditions of Fannie Mae and Freddie Mac, which are stockholder-owned government-sponsored enterprises (GSEs). Their federal charters give the GSEs special public policy goals aimed at providing liquidity in the mortgage market and to provide access to homeownership for underserved groups and locations. In return, their charters give the GSEs a special relationship with the government.
Date: August 10, 2012
Creator: Weiss, N. Eric
open access

Federal Disaster Recovery Programs: Brief Summaries

Description: This report summarizes principal federal disaster assistance programs for possible use by Members of Congress and their staff in helping address the needs of constituents. This report includes a list of CRS reports about disaster assistance and assistance for victims of recent hurricanes. It also includes a list of federal agencies' websites established specifically to respond to disasters, offering updates on recovery efforts, and providing a catalog of federal assistance programs.
Date: August 10, 2012
Creator: Torsell, Carolyn V.
open access

The G-20 and International Economic Cooperation: Background and Implications for Congress

Description: This report discusses the background of the G-20 (an international forum for discussing and coordinating economic policies) and some of the issues that it has addressed. It includes historic background on the work of the G-20, information about how the group operates, overviews of G-20 summits, major issues that the group is likely to address and the likely effectiveness of the G-20 in the near future. The members of the G-20 include Argentina, Australia, Brazil, Canada, China, France, Germany,… more
Date: August 10, 2010
Creator: Nelson, Rebecca M.
open access

Glider Kit, Engine, and Vehicle Regulations

Description: This report examines EPA's and selected other federal agencies' requirements on glider kits and glider vehicles and outlines the congressional response.
Date: August 10, 2018
Creator: Lattanzio, Richard K. & Lowry, Sean
open access

Gray Wolves Under the Endangered Species Act: Distinct Population Segments and Experimental Populations

Description: This report analyzes the DPS designation process as it is applied to the gray wolf. It also examines experimental populations of wolves under the ESA and their protections. As part of its oversight responsibilities, Congress has conducted hearings on the Fish and Wildlife Service’s application of science to endangered species.
Date: August 10, 2010
Creator: Alexander, Kristina & Corn, M. L.
open access

H.R. 6: The 21st Century Cures Act

Description: This report provides a brief summary of each provision of H.R. 6 as passed by the House on July 10, 2015
Date: August 10, 2015
Creator: Johnson, Judith A.; Thaul, Susan & Bagalman, Erin
open access

House Committee Hearings: Witness Testimony

Description: This report briefly discusses the witness testimony process in House of Representatives committee hearings. Witnesses before House committees must generally file advance copies of their written testimony with the committee and then limit their oral testimony to brief summaries (Rule XI, clause 2(g)(5)). A question-and-answer period usually follows a witness's opening statement. Following hearings, committees usually publish the transcripts of witness testimony and questioning.
Date: August 10, 2015
Creator: Davis, Christopher M.
open access

House of Representatives and Senate Staff Levels in Member, Committee, Leadership, and Other Offices, 1977-2010

Description: This report provides staffing levels in House and Senate Member, committee, leadership, and other offices since 1977. Data presented here are based on staff listed by chamber entity (offices of Members, committees, leaders, officers, officials, and other entities) in telephone directories published by the House and Senate.
Date: August 10, 2010
Creator: Petersen, R. Eric; Reynolds, Parker H. & Wilhelm, Amber H.
open access

Kazakhstan: Recent Developments and U.S. Interests

Description: This report provides political background information on Kazakhstan. It discusses terrorism and unrest in Kazakhstan, as well as human rights, economic development, foreign policy and defense and U.S. policy.
Date: August 10, 2012
Creator: Nichol, Jim
open access

Major Fiscal Issues Before Congress in FY2013

Description: This report provides a brief overview of the major tax and spending policy changes set to take effect under current law at the end of 2012 or early in 2013. Collectively, these policies have been referred to by some as the "fiscal cliff". Extending current revenue policies and changing current spending policies would increase the projected budget deficit relative to current law.
Date: August 10, 2012
Creator: Levit, Mindy R.; Sherlock, Molly F.; Hahn, Jim; Mulvey, Janemarie & Whittaker, Julie M.
open access

Medicare Financial Status: In Brief

Description: This report provides an overview on Medicare, discussing its various components and sources of funding. The report also examines projections for spending within the program.
Date: August 10, 2015
Creator: Davis, Patricia A.
open access

Military Child Development Program: Background and Issues

Description: This report traces the development of DOD-sponsored childcare services and discusses these issues in greater depth in order to support Members of Congress in their oversight role. The next section gives an overview of DOD's justification for the CDP program and demand for services. Next is a discussion of current CDP components, policies, and funding. This is followed by the legislative history of DOD-sponsored childcare in the military. The final section discusses issues and options for Congre… more
Date: August 10, 2018
Creator: Kamarck, Kristy N.
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