Policy Library

5 documents

The 15% Corporate Alternative Minimum Tax
Congressional Research Service · 2023-01-19 · Reports · 11,486 words · PDF available
The Inflation Reduction Act of 2022 (P.L. 117-169) imposes a corporate alternative minimum tax (CAMT) of 15% on the adjusted financial statement income of large corporations. Corporations would pay th...
Foreign Ownership of U.S. Agriculture: Selected Policy Options
Congressional Research Service · 2023-01-19 · Resources · 1,847 words · PDF available
Congress continues to debate the role of foreign investment in the U.S. food and agriculture sector. Recently enacted appropriations directed the U.S. Department of Agriculture (USDA) to expand public...
Listed Chemicals and Federal Regulation of Controlled Substance Precursors
Congressional Research Service · 2023-01-19 · Resources · 1,596 words · PDF available
The Controlled Substances Act (CSA) regulates pharmaceutical and non-pharmaceutical drugs and other substances that pose a risk of abuse and dependence. The CSA authorizes the manufacture, distributio...
Cybersecurity: Bureau of Cyber Statistics
Congressional Research Service · 2023-01-19 · Reports · 5,752 words · PDF available
The scope and scale of cyberattacks against the United States have been difficult to catalog and quantify. Most observers recognize the frequency, severity, and diversity of such attacks as increasing...
Legal and Procedural Matters Related to Seating a Cherokee Nation Delegate in the House of Representatives
Congressional Research Service · 2023-01-19 · Reports · 16,308 words · PDF available
On August 22, 2019, Cherokee Nation Principal Chief Chuck Hoskin Jr. announced his tribe’s intention to nominate a delegate to a seat in the U.S. House of Representatives to represent the Cherokee Nat...