The Evolution of P.L. 86-272’s State Income Tax Immunity for Income Derived from Interstate Commerce
Enacted in 1959, P.L. 86-272, 73 Stat. 555 (codified at 15 U.S.C. §§ 381-384), limits the power of states to impose a net income tax on out-of-state sellers who have limited business activities within...
Understanding Federal Agency Grant Disbursement, Payment Processes, and “Freezes”
This In Focus describes how federal agencies administer grant program funding, including the statutory authorities, regulatory provisions, and grant program guidance that informs the grant payment dis...
The Economic Impact of Russia Sanctions
In response to Russia’s full-scale invasion of Ukraine starting in February 2022, a broad, multilateral coalition, including the United States, the European Union (EU), the United Kingdom, Canada, Aus...
Social Cost of Greenhouse Gases: Background and Recent Developments
On January 20, 2025, President Trump issued Executive Order (E.O.) 14154, “Unleashing American Energy.” This order includes several directives to agencies regarding the use of the social cost of green...
Adult Protective Services: Background and Funding
Background
All 50 states, the District of Columbia, and five U.S. territories provide Adult Protective Services (APS) to address abuse, neglect, and exploitation of adults. APS programs serve seniors ...
A Snapshot of Federal Student Loan Debt
After years of increasing, growth in the number of federal student loan borrowers, average annual amounts borrowed, and average cumulative debt owed appears to be moderating, and among some measures, ...
President Reagan’s Six Assurances to Taiwan
Introduction
Under the U.S. “one-China” policy, the U.S. government has, since 1979, maintained official relations with the People’s Republic of China (PRC, or China) and unofficial relations with sel...
TikTok: Frequently Asked Questions and Issues for Congress
Since 2018, the social media application TikTok, developed and owned by ByteDance Ltd. (ByteDance), has become one of the most popular social media platforms in the United States, and has raised overs...
Electricity: Overview and Issues for Congress
Electricity is of perennial interest to Congress, especially the policy issues of reliability, security, affordability, and greenhouse gas emissions.
The electricity sector is made of up three distinc...
U.S. Department of Education: Background and Statutorily Established Officers, Positions, and Offices
The U.S. Department of Education (ED) was established by the Department of Education Organization Act (DEOA, P.L. 96-88) on October 17, 1979, to “ensure that education issues receive proper treatment ...
Organ Procurement and Transplantation: Administration, Oversight, and Policy Issues
In 2022, while there were over 42,000 organ transplants being done in the United States, there were still 103,327 people on the organ transplant wait list. The U.S. organ transplant system comprises m...
Trump Administration Executive Order on California Water Resources
On January 24, 2025, the Trump Administration issued Executive Order 14181 (E.O.), “Emergency Measures to Provide Water Resources in California and Improve Disaster Response in Certain Areas,” which i...
Elder Financial Exploitation
Elder financial exploitation (EFE), as defined by the Financial Crimes Enforcement Network (FinCEN), is “the illegal or improper use of an older adult’s funds, property, or assets.” EFE can deprive se...
Rescission of Executive Order 11246, “Equal Employment Opportunity”: Legal Implications
On January 21, 2025, President Trump signed Executive Order 14173, entitled “Ending Illegal Discrimination and Restoring Merit-Based Opportunity.” The executive order (EO) states as one of its purpose...