Policy Library

7,020 documents

Capital Gains Tax Options: Behavioral Responses and Revenues
Congressional Research Service · 2021-01-19 · Reports · 11,848 words · PDF available
Compared with most other tax provisions, the potential revenue gain scored for an increase in capital gains taxes is strongly affected by behavioral responses assumed by the Joint Committee on Taxatio...
The Impeachment and Trial of a Former President
Congressional Research Service · 2021-01-15 · Posts · 3,022 words · PDF available
For the second time in just over a year, the House of Representatives has voted to impeach President Donald J. Trump. The House previously voted to impeach President Trump on December 18, 2019, and th...
Withdrawal of Federal Lands: Analysis of a Common Legislated Withdrawal Provision
Congressional Research Service · 2021-01-15 · Reports · 11,916 words · PDF available
Lands and interest in lands owned by the United States (i.e., federal lands) have been withdrawn from agency management under various public land laws. Federal land withdrawals typically seek to precl...
U.S.-China Investment Ties: Overview
Congressional Research Service · 2021-01-15 · Resources · 1,641 words · PDF available
Background Investment is playing a growing role in U.S. commercial ties with the People’s Republic of China (PRC or China). For many years, the PRC government invested much of its foreign exchange res...
Aviation Security Measures and Domestic Terrorism Threats
Congressional Research Service · 2021-01-15 · Resources · 1,817 words · PDF available
After the January 6, 2021, security breach of the United States Capitol, some Members of Congress have advocated restricting the air travel of individuals who may seek to incite or carry out further v...
An Overview of Consumer Finance and Policy Issues
Congressional Research Service · 2021-01-14 · Reports · 19,178 words · PDF available
Consumer finance refers to the saving, borrowing, and investment choices that households make over time. These financial decisions can be complex and can affect households’ financial well-being both n...
Export Controls: Key Challenges
Congressional Research Service · 2021-01-14 · Resources · 1,607 words · PDF available
Overview Congress has authorized the President to control the export of various items for national security, foreign policy, and economic reasons. Separate programs and statutes exist for controlling ...
The Tax Treatment of Canceled Mortgage Debt
Congressional Research Service · 2021-01-14 · Resources · 1,432 words · PDF available
Historically, if a lender forgives or cancels mortgage debt (and most other debts), tax law has treated the amount of canceled debt as a cancellation of debt income (CODI) subject to ordinary income t...
The U.S. Income Distribution: Trends and Issues
Congressional Research Service · 2021-01-13 · Reports · 25,892 words · PDF available
Income inequality—that is, the extent to which individuals’ or households’ incomes differ—has increased in the United States since the 1970s. Rising income inequality over this time period is driven l...
Safeguards: Section 201 of the Trade Act of 1974
Congressional Research Service · 2021-01-13 · Resources · 1,527 words · PDF available
On January 23, 2018, President Trump proclaimed a four-year safeguard measure on imports of certain crystalline silicon photovoltaic cells (CSPV) cells and modules, and a three-year safeguard on large...
A Brief Comparison of Two Climate Change Mitigation Approaches: Cap-and-Trade and Carbon Tax (or Fee)
Congressional Research Service · 2021-01-12 · Resources · 1,644 words · PDF available
Almost all climate scientists agree that greenhouse gas (GHG) emission increases have contributed to observed climate change and that continued increases in GHG emissions will contribute to future cli...
The Senate Powersharing Agreement of the 107th Congress (2001-2003): Key Features
Congressional Research Service · 2021-01-11 · Reports · 2,454 words
The 2000 elections resulted in a Senate composed of 50 Republicans and 50 Democrats. A historic agreement, worked out by the party floor leaders, in consultation with their party colleagues, was prese...
The Social Security Administration’s Death Data: In Brief
Congressional Research Service · 2021-01-11 · Reports · 10,032 words · PDF available
The Social Security Administration (SSA) acquires and maintains death data to administer the Social Security and Supplemental Security Income (SSI) programs, including preventing the improper payment ...
Unemployment Insurance Provisions in the Consolidated Appropriations Act, 2021 (Division N, Title II, Subtitle A, the Continued Assistance for Unemployed Workers Act of 2020)
Congressional Research Service · 2021-01-11 · Resources · 1,517 words · PDF available
The Unemployment Insurance (UI) provisions contained in Division N, Title II, Subtitle A of the Consolidated Appropriations Act, 2021 (P.L. 116-260, enacted December 27, 2020) are titled the Continued...
U.S. Environmental Protection Agency (EPA) Water Infrastructure Programs and FY2021 Appropriations
Congressional Research Service · 2021-01-11 · Resources · 1,581 words · PDF available
The condition of the nation’s drinking water and wastewater infrastructure, the federal role in supporting infrastructure improvements, and the financial challenges many communities encounter regardin...
Medicare Advantage (MA) Coverage of End Stage Renal Disease (ESRD) and Network Requirement Changes
Congressional Research Service · 2021-01-11 · Reports · 17,336 words · PDF available
Starting in calendar year (CY) 2021, all Medicare beneficiaries with end stage renal disease (ESRD) are allowed to enroll in Medicare Advantage (MA) plans. MA plans are an alternative to original Medi...
National Special Security Events: Fact Sheet
Congressional Research Service · 2021-01-11 · Reports · 1,144 words · PDF available
The President—or his representative, the Secretary of the Department of Homeland Security—may designate major federal government or public events that are considered nationally significant as National...
Housing Issues in the 116th Congress
Congressional Research Service · 2021-01-08 · Reports · 27,743 words · PDF available
With the outbreak of the Coronavirus Disease 2019 (COVID-19) pandemic in early 2020 and the resulting economic recession, pandemic relief and response dominated the housing policy considerations of th...
Major Agricultural Trade Issues in the 117th Congress
Congressional Research Service · 2021-01-08 · Reports · 25,751 words · PDF available
Sales of U.S. agricultural products to foreign markets absorb about one-fifth of U.S. agricultural production, contributing significantly to the health of the farm economy. Farm product exports, which...
U.S. Maritime Administration (MARAD) Shipping and Shipbuilding Support Programs
Congressional Research Service · 2021-01-08 · Reports · 8,865 words · PDF available
The U.S. Maritime Administration (MARAD) is one of the 11 operating administrations of the U.S. Department of Transportation (DOT). Its mission is to develop the merchant maritime industry of the Unit...
Protection of Federal Government Officials
Congressional Research Service · 2021-01-08 · Resources · 1,145 words · PDF available
Overview In the aftermath of the breach of the U.S. Capitol security on January 6, 2021—while a joint session of Congress was counting and certifying the 2020 presidential election electoral votes—an...
The Employee Retention and Employee Retention and Rehiring Tax Credits
Congressional Research Service · 2021-01-07 · Resources · 1,535 words · PDF available
The March 2020 Coronavirus Aid, Relief, and Economic Security (CARES) Act (P.L. 116-136) included an employee retention tax credit designed to help businesses retain employees during the Coronavirus D...
Treasury and Federal Reserve Financial Assistance in Title IV of the CARES Act (P.L. 116-136)
Congressional Research Service · 2021-01-06 · Reports · 14,821 words · PDF available
The Coronavirus Aid, Relief, and Economic Security Act (CARES Act; P.L. 116-136) was enacted to assist those affected by the economic impact of Coronavirus Disease 2019 (COVID-19). This assistance is ...
The Health Coverage Tax Credit (HCTC): In Brief
Congressional Research Service · 2021-01-05 · Reports · 3,546 words · PDF available
The Health Coverage Tax Credit (HCTC) subsidizes most of the cost of qualified health insurance for eligible taxpayers and their family members. Potential eligibility for the HCTC is limited to two gr...
Water Resources Development Act of 2020
Congressional Research Service · 2021-01-05 · Resources · 1,625 words · PDF available
Congress commonly titles omnibus legislation that authorizes U.S. Army Corps of Engineers (USACE) civil works activities as a Water Resources Development Act (WRDA). Since WRDA 1986, Congress often ha...
The COVID-Related Tax Relief Act of 2020 and Other COVID-Related Tax Provisions in P.L. 116-260
Congressional Research Service · 2021-01-05 · Reports · 4,666 words · PDF available
The COVID-Related Tax Relief Act of 2020 was enacted as Subtitle B to Title II of Division N of the Consolidated Appropriations Act, 2021. P.L. 116-123 P.L. 116-127 P.L. 116-136 P.L. 116-139H.R. 8406 ...
China’s 14th Five-Year Plan: A First Look
Congressional Research Service · 2021-01-05 · Resources · 1,780 words · PDF available
The Communist Party of China (CPC)’s 19th Central Committee—a body of China’s 376 top Party officials—held its 5th Plenum in late October 2020 to deliberate on China’s 14th Five-Year Plan (FYP) for 20...
Fire and Deforestation in the Brazilian Amazon
Congressional Research Service · 2021-01-05 · Resources · 1,344 words · PDF available
Fires in the Brazilian Amazon forest have received widespread media attention in recent years and have raised congressional concern. This is due to an increase in fire events and deforestation rates i...
Climate Change Risk Mitigation by U.S. Foreign Assistance Agencies
Congressional Research Service · 2021-01-05 · Reports · 6,041 words · PDF available
Many in Congress have a keen interest in climate change, and determining how best to address that issue is a source of continuing discussion. Gaining increased attention in such discussions are federa...
Supreme Court Considers Statute of Limitations for Military Rape Cases
Congressional Research Service · 2021-01-04 · Posts · 2,611 words · PDF available
In the consolidated cases United States v. Briggs and United States v. Collins, decided on December 10, 2020, the Supreme Court overturned two lower court decisions and reinstated the rape convictions...
The Hollings Manufacturing Extension Partnership Program
Congressional Research Service · 2021-01-04 · Reports · 16,008 words · PDF available
The Hollings Manufacturing Extension Partnership (MEP) program is a national network of centers established by the Omnibus Trade and Competitiveness Act (P.L. 100-418). MEP centers provide custom serv...
National Oceanic and Atmospheric Administration (NOAA) FY2021 Budget Request and Appropriations
Congressional Research Service · 2021-01-04 · Resources · 1,363 words · PDF available
The National Oceanic and Atmospheric Administration’s (NOAA’s) mission is to understand and predict changes in weather, climate, oceans, and coasts; to share that information with others; and to conse...
China Primer: U.S.-China Military-to-Military Relations
Congressional Research Service · 2021-01-04 · Resources · 1,702 words · PDF available
Introduction The United States and the People’s Republic of China (PRC or China) established formal military-to-military (mil-mil) ties in 1979, a year after the two countries established diplomatic r...
Real Wage Trends, 1979 to 2019
Congressional Research Service · 2020-12-28 · Reports · 13,704 words · PDF available
Wage earnings are the largest source of income for many workers, and wage gains are a primary lever for raising living standards. Reports of stagnant median wages have therefore raised concerns among ...
Bank Supervision by Federal Regulators: Overview and Policy Issues
Congressional Research Service · 2020-12-28 · Reports · 14,127 words · PDF available
To identify and mitigate risks, bank regulators have the authority to monitor bank activities, condition, and performance. Bank supervision creates certain benefits, including safer banks, a more stab...
COVID-19: China Medical Supply Chains and Broader Trade Issues
Congressional Research Service · 2020-12-23 · Reports · 26,028 words · PDF available
The outbreak of Coronavirus Disease 2019 (COVID-19), first in China, and then globally, including in the United States, has drawn attention to the ways in which the U.S. economy depends on manufacturi...
Lawsuits Against the Federal Government: Basic Federal Court Procedure and Timelines
Congressional Research Service · 2020-12-22 · Resources · 2,027 words · PDF available
Many federal laws and policy initiatives are challenged in court. In recent years, for instance, plaintiffs have brought cases challenging the Department of Homeland Security’s rescission of the Defer...
From Clickwrap to RAP Sheet: Criminal Liability Under the Computer Fraud and Abuse Act for Terms of Service Violations
Congressional Research Service · 2020-12-21 · Posts · 2,805 words · PDF available
Update: On November 30, 2020, the Supreme Court held oral arguments in Van Buren v. United States—a case that could resolve the judicial disagreement over whether the Computer Fraud and Abuse Act (CFA...
Justice Department’s Role in Cyber Incident Response
Congressional Research Service · 2020-12-18 · Reports · 5,337 words · PDF available
Criminals and other malicious actors rely on the internet and evolving technology to further their operations. In cyberspace, criminals can compromise financial assets, hacktivists can flood websites ...
Commemorative Legislation in Congress: Trends and Observations, 93rd Through 115th Congresses
Congressional Research Service · 2020-12-18 · Reports · 12,266 words · PDF available
In 1783, the Continental Congress authorized the nation’s first commemoration, an equestrian statue to George Washington. Since that time, Congress has used commemoratives to honor a myriad of people,...
Federal Research and Development (R&D) Funding: FY2021
Congressional Research Service · 2020-12-17 · Reports · 37,983 words · PDF available
President Trump’s budget request for FY2021 includes approximately $142.2 billion for research and development (R&D) for FY2021, $13.8 billion (8.8%) below the FY2020 enacted level of $156.0 billion. ...
Membership of the 116th Congress: A Profile
Congressional Research Service · 2020-12-17 · Reports · 5,236 words · PDF available
This report presents a profile of the membership of the 116th Congress (2019-2020) as of December 17, 2020. Statistical information is included on selected characteristics of Members, including data o...
Global Value Chains: Overview and Issues for Congress
Congressional Research Service · 2020-12-16 · Reports · 18,882 words · PDF available
Global value chains (GVCs) divide production processes into discrete stages located around the globe. Using GVCs, companies can organize different parts of their value chain strategically, such as loc...
Federal Employee Furloughs: Types and Implications
Congressional Research Service · 2020-12-15 · Resources · 1,662 words · PDF available
Federal employees perform complex duties in pursuit of the diverse missions of their agencies. Some outcomes of the federal budget process have significant implications for employees. Among other impa...
U.S. Trade Concerns Regarding the EU’s Farm to Fork Strategy
Congressional Research Service · 2020-12-15 · Resources · 1,716 words · PDF available
In May 2020, the European Union (EU) proposed its Farm to Fork (F2F) Strategy and its Biodiversity Strategy, which would impose restrictions on EU agriculture through targeted reductions in the use of...
African American Members of the U.S. Congress: 1870-2020
Congressional Research Service · 2020-12-15 · Reports · 17,823 words
In total, 163 African Americans have served in Congress. This total includes 153 African Americans (147 Representatives and 6 Delegates) elected only to the House of Representatives; 9 African America...
Unemployment Compensation (UC) and the Unemployment Trust Fund (UTF): Funding UC Benefits
Congressional Research Service · 2020-12-15 · Reports · 4,031 words
This report provides a summary of how Unemployment Compensation (UC) benefits are funded through the Unemployment Trust Fund (UTF). The UTF in the U.S. Treasury is designated as a trust fund for feder...
“Court Packing”: Legislative Control over the Size of the Supreme Court
Congressional Research Service · 2020-12-14 · Posts · 3,376 words · PDF available
In the past year, legal commentators, policymakers, and the national press have devoted significant attention to proposals to increase the size of the Supreme Court, sometimes colloquially called “cou...
The Civil Rights Act of 1964: Eleven Titles at a Glance
Congressional Research Service · 2020-12-14 · Resources · 1,668 words · PDF available
The Civil Rights Act of 1964 addresses discrimination in diverse contexts, ranging from discriminatory voter registration practices to segregation in business establishments and public schools. Though...
Section 301 Investigations: Vietnam’s Timber Trade and Currency Practices
Congressional Research Service · 2020-12-10 · Resources · 1,697 words · PDF available
On October 2, 2020, the U.S. Trade Representative (USTR) announced that it had initiated two separate investigations —pursuant to Section 301 of the Trade Act of 1974—with respect to Vietnam’s trade w...