Policy Library

3 documents

China’s Military: The People’s Liberation Army (PLA)
Congressional Research Service · 2021-06-04 · Reports · 29,987 words · PDF available
China’s military modernization is a major factor driving some observers’ concerns about China’s rise, China’s intentions toward the United States and its allies and partners, and the role China aspire...
Tax Treatment of Capital Gains at Death
Congressional Research Service · 2021-06-04 · Resources · 1,721 words · PDF available
When an asset is sold that has appreciated in value, such as a share of stock, the gain is taxed at rates of 0%, 15%, or 20%, with the top rate applying in 2021 when incomes exceed $501,600 for a join...
Drought Response and Preparedness: Policy and Legislation
Congressional Research Service · 2021-06-04 · Resources · 1,540 words · PDF available
In recent years, large areas of the United States have been subject to drought. In addition to estimates of average annual losses from drought of $9 billion for agriculture, the effects have included ...