Federal Excise Taxes: Background and General Analysis
In the tax policy context, excise taxes are selective taxes on specific consumption or behavior (in contrast with sales taxes, which tend to apply to all consumption, with some exceptions). Today, fed...
What’s Next for WOTUS: Recent Litigation and Next Steps in Redefining “Waters of the United States”
On September 3, 2021, the Army Corps of Engineers (Corps) and the Environmental Protection Agency (EPA) announced that they halted implementation of the Navigable Waters Protection Rule, which defined...
Financial Services and General Government (FSGG) FY2021 Appropriations: Overview
The Financial Services and General Government (FSGG) appropriations bill includes funding for the Department of the Treasury, the Executive Office of the President, the judiciary, the District of Colu...
Social Security: Selected Findings of the 2021 Annual Report
According to the recent report of the Board of Trustees of the Social Security Trust Funds, the program’s finances are in a similar, albeit marginally worse, position in 2021 to what they were in 2020...
Federal Courthouse Construction: Process, Recent Projects, and Funding Options
The federal courthouse construction program is jointly administered by the Administrative Office of the U.S. Courts (AOUSC) and the General Services Administration (GSA). Broadly understood, the AOUSC...
Federal Cybersecurity: Background and Issues for Congress
Federal agencies are responsible for collecting, processing, storing, and disposing of a large amount of digital information related to individuals, businesses, and sensitive matters. Managing that da...
National Infrastructure Bank: Proposals in the 117th Congress
Introduction
The term “infrastructure” generally refers to long-lived, capital-intensive systems and facilities in the areas of transportation, energy, water, and telecommunications. Some broader defi...
USDA Rural Broadband, Electric, and Water Programs: FY2022 Appropriations
The U.S. Department of Agriculture’s (USDA’s) Rural Utilities Service (RUS) programs build and enhance infrastructure in rural areas. RUS programs provide grants, loans, loan guarantees, and technical...
Equitable Services for Private School Students and Staff and the Elementary and Secondary Education Act
Since the enactment of the Elementary and Secondary Education Act (ESEA, P.L. 89-10, as amended) in 1965, the major programs of aid to elementary and secondary education authorized under it have sough...