The Exceptions Clause and Congressional Control over Supreme Court Jurisdiction
Article III, Section 2, Clause 1, of the Constitution grants the federal courts jurisdiction to consider certain types of “Cases” and “Controversies,” defined based on the legal issues presented or th...
Border Carbon Adjustments: Policy Considerations, Legislation, and Developments in the European Union
Policymakers may consider a wide array of options to reduce greenhouse gas (GHG) emissions, including emissions caps, fees, or performance standards. Although these approaches would likely limit or re...
Israel and Lebanese Hezbollah: Conflict and Escalation
A day after Hamas (a U.S.-designated foreign terrorist organization, or FTO) led October 7, 2023, attacks against Israel that began their ongoing war, Lebanese Hezbollah (another FTO) started shooting...
How Can Anchor Institutions Affect Economic Development?
In many urban locations, so-called anchor institutions—primarily entities such as hospitals and other medical centers, colleges and universities, cultural organizations, large nonprofits, and, in some...
A Corporation’s Obligation to Redeem Shares Is Not Necessarily a Liability That Reduces the Corporation’s Value for Estate Tax Purposes
On June 6, 2024, the Supreme Court unanimously held in Connelly v. United States that a family-owned corporation’s contractual obligation to purchase, or “redeem,” a deceased owner’s shares (redemptio...
Corner Post and the Statute of Limitations for Administrative Procedure Act Claims
On July 1, 2024, the Supreme Court issued its decision in Corner Post, Inc. v. Board of Governors of the Federal Reserve System, addressing when a plaintiff may bring a facial challenge to a final age...
Diplomatic Security, Embassy Construction, and the Role of Congress
As the executive branch’s lead foreign affairs agency, the U.S. Department of State (DOS) plans, constructs, and manages U.S. embassies, consulates, and other overseas posts and provides for the secur...
Offshore Wind Provisions in the Inflation Reduction Act
P.L. 117-169, commonly known as the Inflation Reduction Act of 2022 (IRA), addressed U.S. offshore wind development with provisions on leasing, transmission planning, and tax credits. Congress and the...
FY2025 Budget Request: Department of Defense-Military (Subfunction 051)
On March 11, 2024, the Biden Administration released an FY2025 budget requesting a total of $7.5 trillion in budget authority. Of this total, $850 billion (11.35%) covered discretionary spending for D...
Recouping Federal Grant Awards: How and Why Grant Funds Are Clawed Back
Since 2020, Congress has provided unprecedented levels of funding to federal grant programs. For instance, according to the Pandemic Recovery Accountability Committee (PRAC), Congress has provided $2....
Tax Statutes of Limitations
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Information as of October 18, 2024, prepared by Justin C. Chung, Legislative Attorney and Jamie Bush, Visual Information Specialist.
1 All citations in this infographic are to the IRC unless otherwi...
U.S. Military Personnel and Hurricane Response Efforts
Background
On September 26, 2024, Hurricane Helene made landfall on the Gulf Coast of Florida at Category 4 strength. Subsequent heavy rains and flooding impacted Georgia, South Carolina, North Caroli...