Policy Library

5 documents

Supreme Court’s Decision in CIC Services, LLC v. Internal Revenue Service Impacts Pre-Enforcement Challenges to IRS Reporting Mandates
Congressional Research Service · 2021-07-12 · Posts · 2,126 words · PDF available
On May 17, 2021, the Supreme Court issued a unanimous decision in CIC Services, LLC v. Internal Revenue Service, narrowing the reach of the tax Anti-Injunction Act (AIA). The AIA provides that “no sui...
Johnson v. Chavez: Aliens with Reinstated Removal Orders May Be Detained Without Bond Hearings
Congressional Research Service · 2021-07-12 · Posts · 2,460 words · PDF available
Certain non-U.S. nationals (aliens, as the term is used in the Immigration and Nationality Act) who unlawfully reenter the United States after being removed are subject to a “reinstatement of removal”...
Raising the Minimum Fixed Broadband Speed Benchmark: Background and Selected Issues
Congressional Research Service · 2021-07-12 · Resources · 1,470 words · PDF available
The Coronavirus Disease 2019 (COVID-19) pandemic demonstrated the impact that broadband (i.e., high-speed internet access)—or a lack thereof—has on daily life. Broadband service is provided over many ...
Defense Authorization and Appropriations Bills: FY1961-FY2021
Congressional Research Service · 2021-07-12 · Reports · 13,689 words
The passage of the Department of Defense (DOD) authorization and appropriations bills through Congress often does not follow the course laid out in textbooks on legislative procedure. Tracking DOD aut...
Election Administration: An Introduction to Risk-Limiting Audits
Congressional Research Service · 2021-07-12 · Resources · 1,639 words · PDF available
Election officials conduct checks throughout the election cycle. They set up controls to guard against unauthorized access to voter registration rolls, for example, and to help ensure that poll worker...