Policy Library

11 documents

Tax Provisions in the Inflation Reduction Act of 2022 (H.R. 5376)
Congressional Research Service · 2022-08-10 · Reports · 15,539 words · PDF available
***TO BE SUPPRESSED*** July 27, 2022, Senate Majority Leader Chuck Schumer and Senator Joe Manchin released legislative text for the budget reconciliation legislation, also known as the "Inflation Red...
Ownership of Retirement Assets: Data in Brief
Congressional Research Service · 2022-08-10 · Reports · 2,613 words · PDF available
In 2019, about half of U.S. households had retirement assets, which included savings in defined contribution (DC) pension plans and Individual Retirement Accounts (IRAs). Retirement assets represent o...
Unauthorized Immigrants: Frequently Asked Questions
Congressional Research Service · 2022-08-10 · Reports · 8,877 words · PDF available
Unauthorized immigrants are noncitizens who generally have entered the United States without inspection, overstayed a period of lawful admission, or violated the terms of their admission. Congress has...
The Carbon Cycle: Key Component of the Climate System, with Implications for Policy
Congressional Research Service · 2022-08-10 · Reports · 6,109 words · PDF available
Large quantities of carbon are actively exchanged between the atmosphere and the other carbon storage pools, including the oceans, vegetation, and soils on the land surface. The exchange, or flux, of ...
Education Department Proposes New Title IX Regulations: Responding to Sex Discrimination and Harassment at School
Congressional Research Service · 2022-08-10 · Posts · 2,599 words · PDF available
The Department of Education (ED) recently issued a Notice of Proposed Rulemaking (NPRM) to amend its current regulations that implement Title IX of the Education Amendments Act of 1972 (Title IX). Tit...
The Corporate Minimum Tax Proposal
Congressional Research Service · 2022-08-10 · Resources · 1,711 words · PDF available
The Inflation Reduction Act of 2022 (H.R. 5376), which passed the Senate on August 7, 2022, would impose a minimum tax of 15% on the adjusted financial statement income of large corporations. Corporat...
Federal Crop Insurance Program (FCIP): Limits on Administrative and Operating Subsidies
Congressional Research Service · 2022-08-10 · Resources · 1,439 words · PDF available
The federal crop insurance program (FCIP) offers farmers the opportunity to purchase insurance coverage against financial losses caused by a wide variety of perils, including certain adverse growing a...
International Responses to the 2022 Monkeypox Outbreak
Congressional Research Service · 2022-08-10 · Resources · 1,438 words · PDF available
Introduction In May 2022, the International Health Regulations (IHR) Focal Point for the United Kingdom notified the World Health Organization (WHO) that an individual who travelled from the United Ki...
Federal Role in Responding to Potential Risks of Per- and Polyfluoroalkyl Substances (PFAS)
Congressional Research Service · 2022-08-10 · Reports · 40,443 words · PDF available
Per- and polyfluoroalkyl substances (PFAS) are a group of fluorinated compounds that have been used for various purposes, including numerous commercial, industrial, and U.S. military applications. Som...
Forecasting Tropical Cyclones: NOAA’s Role
Congressional Research Service · 2022-08-10 · Resources · 1,499 words · PDF available
Timely and accurate forecasts of tropical cyclones, including tropical depressions, tropical storms, and hurricanes (hereinafter TCs or storms), can provide life-and property-saving warnings to parts ...
An Excise Tax on Stock Repurchases and Tax Advantages of Buybacks over Dividends
Congressional Research Service · 2022-08-10 · Resources · 1,287 words · PDF available
The Build Back Better Act (H.R. 5376), as reported by the Committee on the Budget, includes a provision to impose a 1% excise tax on stock repurchases by publicly traded corporations. Stock repurchase...