Policy Library

6 documents

Canada’s Digital Services Tax Act: Issues Facing Congress
Congressional Research Service · 2025-07-24 · Posts · 1,021 words · PDF available
In June 2024, the Canadian government enacted Bill C-59, which included a 3% digital services tax (DST)—retroactive to January 2022—on certain revenues of large digital services providers active in, f...
Arctic National Wildlife Refuge: Status of Oil and Gas Program
Congressional Research Service · 2025-07-24 · Resources · 1,536 words · PDF available
The Arctic National Wildlife Refuge (ANWR, or the Refuge) comprises 19 million acres in northeast Alaska, administered primarily by the Fish and Wildlife Service (FWS) in the Department of the Interio...
Navy TAGOS-25 Ocean Surveillance Shipbuilding Program: Background and Issues for Congress
Congressional Research Service · 2025-07-24 · Resources · 1,169 words · PDF available
Introduction The Navy in FY2022 procured the first of a planned class of seven new TAGOS-25 class ocean surveillance ships. The Navy’s proposed FY2026 budget requests $612.2 million for the procuremen...
Transfer of a Space Vehicle: Issues for Congress
Congressional Research Service · 2025-07-24 · Resources · 1,781 words · PDF available
P.L. 119-21, the FY2025 reconciliation act signed into law on July 4, 2025, provides for the transfer of a space vehicle designated by the National Aeronautics and Space Administration (NASA) Administ...
Global Refugee Resettlement: Background and Selected Issues
Congressional Research Service · 2025-07-24 · Resources · 1,728 words · PDF available
During the past decade, the global number of refugees (including asylum-seekers—those who have applied for refugee status but whose claim has not yet been definitively evaluated) more than doubled to ...
The Nonbusiness Casualty Loss Deduction
Congressional Research Service · 2025-07-24 · Resources · 1,523 words · PDF available
The Internal Revenue Code generally allows taxpayers to deduct certain unreimbursed losses caused by recent disasters from their income subject to the income tax. Lawmakers have adjusted aspects of th...