National Collegiate Athletic Association v. Alston and the Debate over Student Athlete Compensation
Against the backdrop of the national debate on student athlete compensation, the Supreme Court issued its decision in National Collegiate Athletic Association v. Alston on June 21, 2021. In Alston, th...
Corporate Expatriation, Inversions, and Mergers: Tax IssuesCorporate Expatriation, Inversions, and Mergers: Tax Issues
News reports in the late 1990s and early 2000s drew attention to a phenomenon sometimes called corporate “inversions” or “expatriations”: instances where U.S. firms reorganize their structure so that ...
Transportation, Housing and Urban Development, and Related Agencies (THUD) Appropriations for FY2021
The respective House and Senate Transportation, Housing and Urban Development, and Related Agencies (THUD) Appropriations Subcommittees are charged with providing annual appropriations for the Departm...
Supreme Court Clarifies CERCLA Provisions for Recouping Cleanup Costs
On May 24, 2021, the Supreme Court issued an opinion in Guam v. United States that could expand the ability to recover cleanup costs under the Comprehensive Environmental Response, Compensation, and L...
Bureau of Justice Statistics (BJS) Role in Criminal Justice Data Collection and Dissemination
The Bureau of Justice Statistics (BJS), established in 1979, is an agency within the Department of Justice (DOJ), Office of Justice Programs (OJP). Its mission is “to collect, analyze, publish, and di...
Supreme Court Rules on Authority of Tribal Police to Stop Non-Indians
On June 1, 2021, the Supreme Court unanimously held in United States v. Cooley (Cooley) that Indian tribal law enforcement officers may stop, search, and temporarily detain a non-Indian motorist trave...
Tax Treatment of Capital Gains at Death
When an asset is sold that has appreciated in value, such as a share of stock, the gain is taxed at rates of 0%, 15%, or 20%, with the top rate applying in 2021 when incomes exceed $501,600 for a join...
Defining Low-Income, Low-Access Food Areas (Food Deserts)
In the Food Conservation and Energy Act of 2008 (P.L. 110-246, §7527), Congress directed the U.S. Department of Agriculture (USDA) to identify “characteristics and factors causing and influencing food...
House Rules Changes Affecting Committee Procedure in the 117th Congress (2021-2022)
As agreed to in the House, H.Res. 8, a resolution adopting the rules of the House of Representatives, provided amendments to the rules, as well as separate orders, that affect committee procedure in t...
Intelligence Community Presidentially Appointed Senate Confirmed Officials (PAS) During the Administrations of Presidents George W. Bush, Barack H. Obama, and Donald J. Trump: In Brief
This report provides in three tables the names of those who have served in presidentially appointed, Senate-confirmed (PAS) positions in the Intelligence Community (IC) during the last twenty years. I...
The Family Educational Rights and Privacy Act (FERPA): Legal Issues
Schools generate and maintain numerous student records, including grades, standardized test scores, disciplinary accounts, contact information, mental health records, and more. The Family Educational ...