Policy Library

9 documents

The Clean Hydrogen Production Credit: How the Incentives are Structured
Congressional Research Service · 2025-01-31 · Resources · 1,510 words · PDF available
P.L. 117-169, commonly referred to as the Inflation Reduction Act of 2022 (IRA), enacted a new tax credit for the production of “clean” hydrogen. Widespread adoption of hydrogen fuel may reduce econom...
Federal Individual Income Tax Brackets, Standard Deduction, and Personal Exemption: 1988 to 2025
Congressional Research Service · 2025-01-31 · Reports · 19,970 words · PDF available
This report tracks changes in federal individual income tax brackets, the standard deduction, and the personal exemption since 1988. All three tax items have been indexed for inflation since 1981. The...
Fishery Disaster Assistance
Congressional Research Service · 2025-01-31 · Reports · 21,209 words · PDF available
Oceanic conditions, climate, human activities, and weather events can affect fishery resources and commercial infrastructure, such as boats, shoreside processing, and ports. Congress authorized the Se...
National Wildlife Refuge System (NWRS): Overview and Issues for Congress
Congressional Research Service · 2025-01-31 · Reports · 14,194 words · PDF available
The National Wildlife Refuge System (NWRS) is a network of 856 million acres of lands and waters administered by the U.S. Fish and Wildlife Service (FWS) to provide habitat for fish, wildlife, and pla...
Imports and the Section 321 (De Minimis) Exemption: Origins, Evolution, and Use
Congressional Research Service · 2025-01-31 · Reports · 28,582 words · PDF available
In 1938, Congress enacted Section 321(a)(2)(C) of the Tariff Act of 1930, (codified as amended at 19 U.S.C. §1321(a)(2)(C)) to authorize the Secretary of the Treasury to waive or reduce certain duties...
China and Sub-Saharan Africa
Congressional Research Service · 2025-01-31 · Resources · 1,703 words · PDF available
The People’s Republic of China (PRC, or China) maintains bilateral diplomatic ties with all countries in sub-Saharan African (hereinafter “Africa”) except Eswatini, Taiwan’s sole diplomatic partner in...
U.S. Tariff Policy: Overview
Congressional Research Service · 2025-01-31 · Resources · 1,572 words · PDF available
Introduction A tariff is a tax levied on imported goods and services. Historically, tariffs were a major source of revenue for many countries and were often the primary source of federal revenue throu...
The Social Security Fairness Act of 2023
Congressional Research Service · 2025-01-31 · Resources · 1,769 words · PDF available
The Social Security Fairness Act of 2023 (P.L. 118-273) was signed into law on January 5, 2025. The legislation repeals two provisions under Social Security—the Government Pension Offset (GPO) and the...
Office of Government Ethics: A Primer
Congressional Research Service · 2025-01-31 · Resources · 1,021 words · PDF available
The Ethics in Government Act of 1978, as amended (5 U.S.C. §§13121-13126), created the Office of Government Ethics (OGE) to provide “overall direction of executive branch policies related to preventin...