Policy Library

12 documents

The Retirement Savings Contribution Credit and the Saver’s Match
Congressional Research Service · 2025-09-04 · Resources · 1,494 words · PDF available
The Retirement Savings Contribution Credit (Internal Revenue Code [IRC] §25B)—commonly referred to as the Saver’s Credit—is a tax expenditure meant to encourage low- and moderate-income taxpayers to s...
Second Trump Administration Releases First Unified Agenda, Listing Upcoming Regulations
Congressional Research Service · 2025-09-04 · Posts · 829 words · PDF available
On September 4, 2025, the second Trump Administration released the Spring 2025 Unified Agenda of Regulatory and Deregulatory Actions. The Unified Agenda, which is published twice a year, is a governme...
Proxy Advisor Regulation: Recent Litigation, State Law Developments, and Federal Legislation
Congressional Research Service · 2025-09-04 · Reports · 9,589 words · PDF available
Shareholders of public companies have the right to vote on certain matters—such as director elections, executive compensation plans, and shareholder proposals—at annual and special meetings. Today, mo...
The Cruel and Unusual Punishments Clause’s Substantive Limits on Criminal Laws
Congressional Research Service · 2025-09-04 · Reports · 9,638 words · PDF available
Criminal law marks a boundary between conduct that society deems permissible and behavior that it deems worthy of punishment. Courts have expressed that those who cross the line may be subject to pena...
U.S.-Canada Trade Relations
Congressional Research Service · 2025-09-04 · Resources · 1,706 words · PDF available
The United States and Canada have had one of the largest bilateral trade relationships in the world, including highly integrated energy and automotive markets. Since 1989, U.S.-Canada trade has been g...
The Pacific Coastal Salmon Recovery Fund
Congressional Research Service · 2025-09-04 · Resources · 1,605 words · PDF available
Introduction The Pacific Coastal Salmon Recovery Fund (PCSRF) provides federal funding for the protection, conservation, and restoration of Pacific salmon species (Oncorhynchus spp.) and steelhead tro...
United States National Symbols: Congressional Designation and Past Practices
Congressional Research Service · 2025-09-04 · Resources · 1,355 words · PDF available
As codified in Title 36 of the U.S. Code, Congress has designated a national anthem (“The Star-Spangled Banner”), a national motto (“In God we trust”), a national floral emblem (the rose), a national ...
China Primer: The People’s Liberation Army (PLA)
Congressional Research Service · 2025-09-04 · Resources · 1,637 words · PDF available
Overview The People’s Liberation Army (PLA) serves the Communist Party of China (CPC), the ruling party of the People’s Republic of China (PRC or China). The PLA was established in 1927 during the ris...
The 45F Tax Credit for Employer-Provided Child Care
Congressional Research Service · 2025-09-04 · Resources · 1,753 words · PDF available
Introduction Many working families across the country struggle to find affordable child care. Employer-provided child care is one model that could align the needs of some working families with the nee...
U.S. Sanctions: Overview for the 119th Congress
Congressional Research Service · 2025-09-04 · Resources · 1,641 words · PDF available
Introduction Economic sanctions represent a constellation of coercive measures imposed for foreign policy or national security reasons. They may be imposed unilaterally or multilaterally against a tar...
The Indian Prime Minister’s 2025 Visit to China and India-China Relations
Congressional Research Service · 2025-09-04 · Posts · 1,011 words · PDF available
On August 31, 2025, India’s Prime Minister (PM) Narendra Modi traveled to the People’s Republic of China (PRC, or China), where he met PRC leader Xi Jinping. The visit—Modi’s first to China in seven y...
Centro de Trabajadores Unidos v. Bessent: D.C. Circuit Considers IRS-ICE Information-Sharing Agreement
Congressional Research Service · 2025-09-04 · Posts · 2,787 words · PDF available
On April 7, 2025, the Internal Revenue Service (IRS) and Immigration and Customs Enforcement (ICE) entered into a Memorandum of Understanding (MOU or information-sharing agreement) to establish proced...