Policy Library

4 documents

Minimum Taxes on Business Income: Background and Policy Options
Congressional Research Service · 2021-11-16 · Reports · 20,567 words · PDF available
Some large corporations pay little or no U.S. tax as they report significant profits to shareholders. In an effort to curb tax avoidance among the largest corporations, the Biden Administration has pr...
The Infrastructure Investment and Jobs Act (P.L. 117-58): Summary of the Broadband Provisions in Division F
Congressional Research Service · 2021-11-16 · Reports · 7,224 words · PDF available
Division F of the Infrastructure Investment and Jobs Act (P.L. 117-58) creates or modifies grant programs to try to address the digital divide and establishes or modifies reporting requirements. The t...
Carbon Capture Versus Direct Air Capture
Congressional Research Service · 2021-11-16 · Resources · 1,600 words · PDF available
Carbon capture and direct air capture (DAC) have gained prominence in recent years as options to address climate change. The two technologies have similarities (beyond their names), but they also have...
Social Security: Special Minimum Benefit and Windfall Elimination Provision
Congressional Research Service · 2021-11-16 · Resources · 1,406 words · PDF available
Background Social Security is a work-related, federal insurance program that provides cash benefits to workers and their eligible family members in the event of the worker’s retirement, disability, or...