CRS Reports

Democratic Republic of Congo: Background and U.S. Policy

The purpose of this report is to review the status of the Democratic Republic of the Congo peace process, provide background on recent conflicts in the Congo; briefly summarize the political history that led to these conflicts; and assess prospects for the future. U.S. Congo policy and congressional involvement are also described.

Jul 29, 2013

Privatizing the Tennessee Valley Authority: Options and Issues

In its budget proposal for FY2014, the Obama Administration proposed a “strategic review” of the Tennessee Valley Authority (TVA), a federal government corporation established by the Tennessee Valley Authority Act (TVA Act) (16 U.S.C. 831) in 1933. The preamble to the TVA Act lists flood control, reforestation, and agricultural and industrial development as primary considerations in the original establishment of the TVA. TVA is now required by the TVA Act to be self-supported using funds from the sale of electric power. The TVA Act authorizes TVA to issue bonds, notes, or other forms of indebtedness up to $30 billion at any one time. These instruments are used to provide financing for construction of power plants and other related capital needs. TVA currently has approximately $24.1 billion in indebtedness in outstanding bonds and notes which counts toward the statutory cap of $30 billion (which has been in place since 1979). TVA’s debts are paid solely from TVA’s net proceeds for the sale of electricity. TVA’s debts are not guaranteed by, nor are they obligations of, the federal government. However, while TVA pays for this debt principally using bonds, the federal government still records TVA’s debt as part of the federal deficit since it is a federal government corporation. The electric power industry in the United States is in a period of transition, and TVA is facing the same forces driving change as is the rest of the electric power industry. Primary concerns include fuel cost issues of coal-fired power generation vs. natural gas, and the cost of complying with existing and anticipated environmental requirements, which could make continued operation of many of TVA’s aging coal-fired generation units not cost-effective, and perhaps result in their retirement. The Obama Administration’s FY2014 budget projects that the capital costs to fulfill TVA’s environmental responsibilities and modernize its aging generation system will likely cause TVA to exceed its $30 billion statutory cap on indebtedness. In proposing the strategic review, the Administration says that TVA has achieved its original objectives, and thus no longer requires federal participation. The strategic review may thus consider options for addressing TVA’s financial situation and its effect on the federal deficit, with divestiture of TVA (in whole or part) to be considered among the potential alternatives, most of which would require amending the TVA Act. Congress may want to consider various options for TVA, which range from allowing TVA to continue as it does, funding its capital needs from operating revenues and power program financings, to modifying TVA’s missions. Congress may also opt to redefine TVA’s status and designation as a government corporation. Since TVA debt securities are not obligations of the U.S. government and do not carry a government guarantee, TVA’s current indebtedness has arguably little or no real impact on the federal budget. Congress may also wish to examine the issue of TVA’s indebtedness and investigate potential options. These may include raising the statutory limit thus allowing TVA to fund the projected investment, examining TVA’s capital investment plans and process, investigating ways to reduce TVA’s statutory cap with an eye to reducing the impact on the federal deficit, or looking at ways to restructure TVA’s indebtedness, with a goal of either reducing or paying off TVA’s indebtedness. TVA’s principal mission is arguably the minimization of flood damage and stewardship of water resources and navigation, with the dams on TVA’s system being key to this mission and power generation arguably being a secondary concern. The operation of multiple use dams must be designed to accommodate several objectives, and releases of water for hydroelectric generation can also contribute to other water uses. Congress may want to consider how the navigation, flood control, and related missions may be safely and legally accomplished under a privatized scenario, since maximization of flows for optimum power generation may not be consistent with other demands of the river and reservoir system.

Jul 29, 2013

Retaining and Preserving Federal Records in a Digital Environment: Background and Issues for Congress

All federal departments and agencies create federal records “in connection with the transaction of public business.” The Federal Records Act, as amended (44 U.S.C. Chapters 21, 29, 31, and 33), requires executive branch departments and agencies to collect, retain, and preserve federal records, which provide the Administration, Congress, and the public with a history of public-policy execution and its results. Increasing use of e-mail, social media, and other electronic media has prompted a proliferation of record creation in the federal government. The variety of electronic platforms used to create federal records, however, may complicate the technologies needed to capture and retain them. It is also unclear whether the devices and applications that agencies currently use to create and retain records will be viable in perpetuity—making access to federal records over time increasingly complicated, costly, and potentially impossible. In recent years, the Government Accountability Office (GAO) and the National Archives and Records Administration (NARA) reported records management deficiencies at federal agencies. NARA, which has government-wide records management responsibilities, found 45% of agencies were at high risk of mismanaging their records. Agencies’ inabilities to comply with federal recordkeeping laws and responsibilities may make it difficult for NARA to predict future federal archiving needs because officials may not anticipate the true volume of records, nor will they know the variety of platforms used to create those records. The executive branch has taken steps to clarify records management responsibilities and attempted to improve recordkeeping administration. In August 2012, for example, NARA and the Office of Management and Budget (OMB) jointly released a directive providing agencies with a framework for managing federal records, including both paper and electronic records. Yet, challenges remain. Congress may have an interest in overseeing whether agencies are appropriately capturing and maintaining their federal records. Additionally, Congress may choose to revisit the laws that govern federal recordkeeping to address the variety of platforms used to create federal records. Congress may also choose to ensure that such records will be accessible to the public in perpetuity. Moreover, with the increase in the creation and use of electronic records, Congress may have an interest in examining whether agencies are taking appropriate steps to ensure the authenticity and trustworthiness of the electronic documents they create and preserve.

Jul 26, 2013

The President's Budget: Overview of Structure and Timing of Submission to Congress

Report that contains a brief overview of the origins, deadlines, and typical content of the President's budget.

Jul 25, 2013

The U.S. Postal Service's Financial Condition: A Primer

Report that discusses the USPS financial challenges, agency's revenues, and recent financial difficulties.

Jul 24, 2013

Senate Committee Funding: Description of Process and Analysis of Disbursements

Jul 24, 2013

Analysis of Renewable Identification Numbers (RINs) in the Renewable Fuel Standard (RFS)

Report that outlines the Renewable Fuel Standard (RFS) and the current Renewable Identification Numbers (RIN) system, discusses the current market for various RINs, and outlines policy considerations to address RIN fraud going forward.

Jul 22, 2013

U.S. Global Health Assistance: Background and Issues for the 113th Congress

Report that discusses the role and efficacy of U.S. foreign aid, including global health programs, the U.S. global health programs, global health funding, and global health initiative.

Jul 21, 2013

The American Community Survey: Development, Implementation, and Issues for Congress

Report that discusses the American Community Survey (ACS) and the gathering of detailed socioeconomic and housing data from a representative population sample in conjunction with the once-a-decade count of the population of the United States.

Jul 17, 2013

Seminole Rock Deference: Court Treatment of Agency Interpretation of Ambiguous Regulations

Agencies promulgate rules to implement statutorily authorized regulatory programs. These rules, although established by an administrative agency, maintain the force and effect of law. To be able to promulgate rules, an agency must be granted by Congress the power to do so, either explicitly or implicitly, through statute. To control the process by which agencies create these rules, Congress has enacted statutes, such as the Administrative Procedure Act (APA), that dictate what procedures an agency must follow to establish a final, legally binding rule. Often, the organic statute that allows an agency to implement a program through rulemaking may be ambiguous. The agency must then interpret the ambiguous terms of the statute in order to establish the regulatory program. The Supreme Court, in Chevron U.S.A., Inc. v. Natural Resources Defense Council, established the Chevron test, which requires courts to defer to an agency’s interpretation of an ambiguous statute if the agency’s interpretation is reasonable. However, what happens if an agency’s regulation is ambiguous? The Supreme Court ruled in Bowles v. Seminole Rock & Sand Co., back in 1945, that a court must accept an agency’s interpretation of its own regulations unless it is “plainly erroneous.” Since the Court handed down the Seminole Rock decision, the Court has outlined certain exceptions to the rule. Courts will not defer to an agency’s interpretation if the regulation itself is clear, if the agency suddenly changes its interpretation, or if the agency’s regulation merely “parrots” the statutory language. Finally, courts generally prevent agencies from levying punitive fines against regulated entities if the regulated party could not have reasonably known how the agency planned to interpret the regulation. Agency regulations provide the backbone of a large number of federal programs. It is important to understand how courts treat an agency’s promulgated regulations in order to understand how a rule may be applied to the public and regulated entities. This report discusses how courts currently treat an agency’s interpretation of its own ambiguous regulations and discusses the arguments raised in the recent Supreme Court opinion from Decker v. Northwest Environmental Defense Center, in which some members of the Court indicated a willingness to reconsider Seminole Rock deference. The report also discusses the justifications for and arguments against maintaining this judicial deference.

Jul 16, 2013

Delay in Implementation of Potential Employer Penalties Under ACA

Jul 16, 2013

Hydraulic Fracturing: Selected Legal Issues

Jul 16, 2013

Legislative Branch: FY2014 Appropriations

Jul 16, 2013

An Overview of Unconventional Oil and Natural Gas: Resources and Federal Actions

Jul 15, 2013

U.S. Family-Based Immigration Policy

Report that provides background information and discussion related to immigration issues.

Jul 11, 2013

The Buy American Act in Brief: Preferences for “Domestic” Supplies and Construction Materials in Federal Procurements

Jul 9, 2013

The National Earthquake Hazards Reduction Program (NEHRP): Issues in Brief

Report that discusses the responsibility of four federal agencies for long-term earthquake risk reduction: the U.S. Geological Survey (USGS), the National Science Foundation (NSF), the Federal Emergency Management Agency (FEMA), and the National Institute of Standards and Technology (NIST).

Jul 9, 2013

The Evolution of Cooperative Threat Reduction: Issues for Congress

This report provides information on the wide range of programs that the United States is pursuing to secure and eliminate nuclear, chemical, and biological weapons and materials and to prevent hostile nations and terrorist organizations from gaining access to these weapons or the knowledge and materials needed to manufacture and use them.

Jul 8, 2013

Federal Disaster Assistance after Hurricanes Katrina, Rita, Wilma, Gustav, and Ike

This report provides information on federal financial assistance provided to the Gulf States after major disasters were declared in Alabama, Florida, Louisiana, Mississippi, and Texas in response to the widespread destruction that resulted from Hurricanes Katrina, Rita, and Wilma in 2005 and Hurricanes Gustav and Ike in 2008. Congressional interest in Gulf Coast assistance has increased in recent years because of the significant amount of assistance provided to the region. Congress has also been interested in how the money has been spent, what resources have been provided to the region, and whether the money has reached the people and entities intended to receive the funds. The financial information is also useful for congressional oversight of the funds to identify the entities that have received the funds and to evaluate the overall effectiveness of the assistance. In addition, the information can help frame the congressional debate concerning federal assistance for current and future disasters. The financial information for the 2005 and 2008 Gulf Coast storms is provided in two sections of this report: Table 1 of Section I summarizes disaster assistance supplemental appropriations enacted into public law primarily for the needs associated with the five hurricanes, with the information categorized by federal department and agency; and Section II contains information on the federal assistance provided to the five Gulf Coast states through the most significant federal programs, or categories of programs. The financial findings in this report include: Congress has appropriated roughly $120.5 billion in hurricane relief for the 2005 and 2008 hurricanes in 10 supplemental appropriations statutes. The appropriated funds have been distributed among 11 departments, 3 independent agencies/entities, numerous sub-entities, and the federal judiciary. Congress appropriated almost half of the funds ($53 billion, or 44% of the total) to the Department of Homeland Security, most of which went to the Disaster Relief Fund (DRF) administered by the Federal Emergency Management Agency (FEMA). Congress targeted roughly 22% of the total appropriations (almost $27 billion) to the Department of Housing and Urban Development for community development and housing programs. Almost $25 billion was appropriated to Department of Defense entities: $15.6 billion for civil construction and engineering activities undertaken by the Army Corps of Engineers and $9.2 billion for military personnel, operations, and construction costs. FEMA has reported that roughly $5.9 billion has been obligated from the DRF after Hurricanes Katrina, Rita, and Wilma to save lives and property through mission assignments made to over 50 federal entities and the American Red Cross (see Table 19), $160.4 million after Hurricane Gustav through 32 federal entities (see Table 20), and $441 million after Hurricane Ike through 30 federal entities (see Table 21). In total, federal agencies obligated roughly $6.5 billion for mission assignments after the five hurricanes. The Small Business Administration approved almost 177,000 applications in the region for business, home, and economic injury loans, with a total loan value of almost $12 billion (Table 31 and Table 32). The Department of Education obligated roughly $1.8 billion to the five states for elementary, secondary, and higher education assistance (Table 12). This report also includes a brief summary of each hurricane and a discussion concerning federal to state cost-shares. Federal assistance to states is triggered when the President issues a major disaster declaration. In general, once declared the federal share for disaster recovery is 75% while the state pays for 25% of recovery costs. However, in some cases the federal share can be adjusted upward when a sufficient amount of damage has occurred, or when altered by Congress (or both). In addition, how much federal assistance is provided to states for major disasters is influenced not only by the declaration, but also by the percentage the federal government pays for the assistance. This report includes a cost-share discussion because some of these incidents received adjusted cost-shares in certain areas. Since 2005 Congress has been interested in not only the amount of funding that has been directed to the Gulf Coast after the 2005 and 2008 hurricanes, but also in the wide range of activities and programs brought to bear to help the Gulf Coast states recover and prepare for future storms. This report summarizes the funds Congress directed to the area as well as the federal activities and programs that were put to use in response to the 2005 and 2008 hurricanes.

Jul 5, 2013

Restrictions on the Speech of Recipients of Federal Funds Under the Leadership Act of 2003: United States Agency for International Development v. Alliance for Open Society

Article 1, Section 8 of the United States Constitution provides Congress with the explicit power to collect taxes. Implicit in that power to collect revenue is also the power to spend that revenue. This clause is known as the Taxing and Spending Clause of the Constitution, and the Supreme Court has found that it grants Congress wide latitude to promote social policy that the federal government supports. One way that Congress may exercise its spending power to encourage the implementation of policies that the federal government supports is through appropriations. One common example of Congress exercising spending power to impose its will is the National Minimum Drinking Age Act of 1984. That act conditioned the receipt of a percentage of federal highway funding on states agreeing to raise the minimum drinking age to 21. While states were not required by the act to raise the drinking age, they could not receive the funds if they did not. Congress has wide discretion to provide subsidies to activities that it supports without incurring the constitutional obligation to also provide a subsidy to activities that it does not necessarily encourage. However, the power to spend money only on policies that Congress supports is not without limits. Congress may not place what have come to be known as “unconstitutional conditions” on the receipt of federal funds. Which conditions on the receipt of federal funds are and are not constitutional is a longstanding question with somewhat unclear answers, particularly when it comes to conditions placed upon the speech of the recipients of federal funds. To what extent may the federal government prevent recipients of federal funds from using that money to communicate a message that may not be supported by the federal government? To what extent may the federal government require fund recipients to espouse a particular point of view as a condition upon the receipt of funds? Courts have struggled with these issues time and again. Most recently, the Supreme Court heard a case challenging the constitutionality of a provision of the United States Leadership Against HIV/AIDS, Tuberculosis, and Malaria Act of 2003 (Leadership Act). The relevant provision prohibited the government from making funds available to grant recipients that do not have a policy of opposing prostitution. The question facing the Court in this case was whether the Leadership Act’s requirement that recipients affirmatively adopt a policy that applied to the entire organization, and not just to the federal funds received, violated the First Amendment. The Supreme Court decided that the requirement is unconstitutional and struck it down in an opinion released on June 20, 2013. The case makes it clear that, while the government has wide latitude to control the message conveyed with federal dollars within a federal program, the First Amendment prohibits the government from controlling speech outside the federal program.

Jul 3, 2013

NSA Surveillance Leaks: Background and Issues for Congress

Jul 2, 2013

The Impact of Sequestration on Unemployment Insurance Benefits: Frequently Asked Questions

Jul 2, 2013

Wildfire Management: Hotshot Crews

Wildfires can be unpredictable, with the severity and direction of the wildfire changing in a matter of moments. To ensure the safety and protection of life and property, response to a wildfire requires an array of resources including air and ground support. This report briefly discusses the role of hotshot crews for wildfire management. Hotshot crews are intensively trained fire crews that are generally placed in the most rugged terrain on the most active and difficult areas on wildfires. The primary mission of an Interagency Hotshot Crew (IHC) is to provide a safe, professional, mobile and highly skilled hand crew for all phases of fire management and incident operations. A crew typically consists of 20 members that have excelled at a variety of standards for IHC operations including physical fitness, operational preparedness training, and field exercises, and has a particular wildfire management experience level. General activities for an IHC may include fire line construction, fuel removal, and burnout operations, among other tasks. The crew may be deployed to any state where they are needed. The National Interagency Coordination Center (NICC) is the overarching federal agency charged with deployment of a crew. Wildfires can be dangerous, even for well-trained individuals. The tragic loss of 19 firefighters—most of whom were members of the Granite Mountain Interagency Hotshot Crew—on June 30, 2013, assigned to the Yarnell Hill fire is a reminder of the danger trained individuals face when trying to manage wildfires.

Jul 1, 2013

Tax Provisions Expiring in 2013 (“Tax Extenders”)

Jun 27, 2013

Marine Corps Amphibious Combat Vehicle (ACV) and Marine Personnel Carrier (MPC): Background and Issues for Congress

This report provides background information regarding Marine Corps Amphibious Combat Vehicle(ACV) and Marine Personnel Carrier (MPC). The report discusses the marines' justification for the ACV and MPC and desired operational capabilities.

Jun 26, 2013

Puerto Rico’s Political Status and the 2012 Plebiscite: Background and Key Questions

For the first time since 1998, voters in Puerto Rico went to the polls in November 2012 to reconsider the island’s relationship with the federal government (a concept known as “political status”). Voters were asked to answer two questions: (1) whether they wished to maintain Puerto Rico’s current political status; and (2) regardless of the choice in the first question, whether they preferred statehood, independence, or to be a “sovereign free associated state.” According to results certified by the Puerto Rico State Elections Commission, approximately 54.0% of those who cast ballots answered “no” to the first question. In the second question, approximately 61.2% of voters chose statehood. The island’s new governor and territorial legislature contend that the results were “inconclusive.” The plebiscite results are potentially significant if they are interpreted to mark the electorate’s desire to change the island’s present political status. The significance of the plebiscite remains to be seen, however, particularly because in the same election in which voters arguably endorsed a change in the status quo and favored statehood, they also voted out the pro-statehood incumbent governor and former Resident Commissioner, Luis Fortuño, as well as majorities in the territorial legislature believed to be generally supportive of statehood. No change in Puerto Rico’s political status could occur without congressional action. Events in 2013 suggest that Congress and policymakers in San Juan are considering how to assess the plebiscite and considering next steps. In Washington, on May 15, 2013, Resident Commissioner Pedro Pierluisi introduced H.R. 2000, a bill that proposes a second plebiscite in which voters could answer “yes” or “no” to a single question asking whether they desire statehood for Puerto Rico. The President’s FY2014 Commerce, Justice, Science, and Related Agencies budget request includes $2.5 million for voter education for such a “federally sanctioned” plebiscite. In San Juan, the new governor, Alejandro García Padilla, and a May 14, 2013, concurrent resolution approved by the territorial legislature, contend that the November 2012 plebiscite results were “inconclusive” because a large number of voters chose not to answer the second status question. The governor and the concurrent resolution appear to suggest that if Puerto Rico’s political status is to be reconsidered, various options should be available for discussion, including what some contend is an option called “enhanced commonwealth,” a position previously rejected by federal task forces spanning different presidential administrations. This report will be updated periodically as events warrant.

Jun 25, 2013

The Commodity Futures Trading Commission: Background and Current Issues

The 113th Congress is interested in an array of issues faced by the Commodity Futures Trading Commission (CFTC). The congressional committees with oversight of the agency, the House and Senate Agriculture Committees, have begun to hold hearings related to various policy issues faced by the agency, as part of the CFTC reauthorization process. This process occurs roughly every five years and is currently underway, as the last authorization of appropriations for the agency expires September 30, 2013. The CFTC witnessed a major expansion of its role in overseeing derivatives markets following passage of the Dodd-Frank Act in 2010. This act brought previously unregulated over-the-counter (OTC) derivatives, called swaps, under the oversight of the CFTC. The new role of the CFTC as a regulator of the swaps markets comes in addition to its preexisting role overseeing the futures and options markets, which include commodities and financial market instruments such as interest rate futures. Under the Dodd-Frank Act, much discretion on a range of key issues related to the new regulation of swaps was left to the CFTC (and to the Securities and Exchange Commission for swaps based on securities). As the agency seeks to use its rulemaking powers to implement Dodd-Frank, several issues are proving challenging or contentious. These include the CFTC’s and other financial regulators’ implementation of the Volcker rule under Section 619 of Dodd-Frank, which prohibits proprietary trading and hedge fund activities by banks. Other Dodd-Frank implementation issues have prompted legislation in the 113th Congress. H.R. 677 addresses the scope of an exemption from clearing requirements for swaps between affiliates within an umbrella organization. A related issue is determining the scope of any exemption from the Dodd-Frank Act requirements on swaps for overseas branches or affiliates of U.S. organizations and for foreign organizations trading with U.S. persons—an issue that H.R. 1256 seeks to address. H.R. 1256 passed the House on June 12, 2013, in a roll call vote of 301-124. Another bill, H.R. 634, which also passed the House on June 12 in a roll call vote of 411-12, would prevent regulators from imposing margin requirements on swaps for both counterparties in which one counterparty is a non-financial firm, known as an “end user” of derivatives. H.R. 1003 would mandate additional cost-benefit analyses by the CFTC when it conducts future rulemakings. In addition, changing technologies have created novel challenges for the agency’s oversight in such matters as monitoring high frequency trading in the derivatives markets. Furthermore, certain failures, such as the collapse of the futures trading firms MF Global and of Peregrine Financial, and enforcement issues, such as the manipulation of LIBOR, have flagged policy issues for the CFTC on the enforcement and policy fronts. Commodity price volatility, such as in the 2008 and 2011 runups in oil prices, has also sparked congressional interest in the CFTC’s proposed position limits rule, which some hope would constrain volatility in these markets. The CFTC’s position limits rule was vacated and remanded by a federal court in 2012—a decision that the CFTC has appealed. This report provides summaries and abbreviated analyses of selected issues faced by the CFTC that may be relevant to the 113th Congress. It is not an exhaustive list of issues facing the agency. The appendix offers detailed background information on derivatives markets and related policy issues addressed in the Dodd-Frank Act. This report will be updated as events warrant.

Jun 24, 2013

Medicare Financial Status: In Brief

Jun 24, 2013

Ballistic Missile Defense in the Asia-Pacific Region: Cooperation and Opposition

Jun 24, 2013

Human Rights, Civil Unrest, and Political Reform in Burma in 2013

An accurate and objective assessment of the status of human rights, civil unrest, and political reform in Burma is critical to congressional oversight of the Obama Administration’s conduct of U.S. policy towards the country, as well as any congressional examination of U.S. policy towards Burma. CRS Report R43035, U.S. Policy Towards Burma: Issues for the 113th Congress, examines the discernible shift in the conduct of U.S. policy towards Burma that has taken place over the last two years. CRS Report R42939, U.S. Sanctions on Burma: Issues for the 113th Congress, summarizes the existing U.S. economic and political sanctions imposed on the country, including the conditions with respect to human rights and democracy necessary to terminate those sanctions. The Obama Administration and many other observers have focused their analysis on the apparent progress that has been made since Burma’s military junta transferred power to a new, quasi-civilian government in 2011. These analyses highlight the country’s political reforms and human rights improvements, while acknowledging that the situation remains fragile and reversible. This approach implicitly assumes that Burma’s political leaders, particularly President Thein Sein, are committed to making further political reforms designed to establish a democratic government that respects the human rights of its people. To date, neither Thein Sein nor the nation’s other political leaders, including Aung San Suu Kyi, have provided a fully detailed vision of post-reform Burma or a clear roadmap for continuing political reforms or addressing the grievances of ethnic minorities. One critical question for U.S. policy is how to address conditions in a country that has begun a process of political reform, but where substantial human rights abuses continue. Given current conditions, many observers believe it is unclear whether future political reform in Burma will be fully consistent with the goals established in U.S. laws that form the basis of U.S. policy in Burma. This report examines the current situation in Burma from the implicit perspective shaped by U.S. laws setting policy toward Burma, and discusses the challenges of responding to reforms in a nation in political transition which has gone only part way to dealing with human rights abuses. In general, these laws establish a set of standards or thresholds to achieve before the sanctions are lifted and bilateral relations are normalized. Based on the criteria enumerated in laws, this report concludes: (1) prospects for an end to internal inter-ethnic conflict and national reconciliation appear slim in the short-run; (2) the critical political forces in Burma do not currently share a common vision of or path towards a democratic civilian government; and (3) human rights abuse remain a serious problem in Burma, and most civil liberties are subject to major restrictions. With respect to specific criteria mentioned in sanctions laws—ending the nation’s ethnic conflicts, protecting human rights, and establishing a democratic civilian government based on the rule of law—the report recounts that (1) The ceasefire negotiations between the Burmese Government and various ethnic organizations appear to have stalled at a preliminary stage; (2) Ethnic and religious tensions have erupted in various parts of the country, leading to the deaths of dozens of people and the creation of thousands of internally displaced persons; (3) Reports of serious human rights abuses appear in the media on a regular basis, particularly accounts of the Burmese Army abusing non-combatants in conflict areas; (4) Hundreds of political prisoners remain in detention; (5) The status of the 2008 constitution is a pivotal issue for political reform and national reconciliation; and (6) The views of the Burmese military about the nation’s reforms remain unknown. This report will be updated as circumstances warrant.

Jun 20, 2013

Medicaid Disproportionate Share Hospital Payments

Jun 20, 2013

Systemically Important or "Too Big to Fail" Financial Institutions

Report that discusses the economic issues raised by "too big to fail" (TBTF), the historical experience with TBTF before and during the financial crisis of the 2000s, broad policy options, and policy changes made by the relevant Dodd-Frank provisions.

Jun 19, 2013

Agriculture and Related Agencies: FY2014 Appropriations

This report provides a background information regarding the scope of the Agricultural bill. The report discusses House and Senate action on FY2014 appropriations.

Jun 18, 2013

Foreign Surveillance and the Future of Standing to Sue Post-Clapper

Jun 14, 2013

The 2013 Farm Bill: A Comparison of the Senate-Passed Bill (S. 954) and House- Reported Bill (H.R. 1947) with Current Law

Report that provides a side-by-side comparison of every provision in the House Agriculture Committee-reported and Senate-passed farm bills with each other and with current law or policy, as amended and extended by the fiscal cliff bill.

Jun 14, 2013

A Brief Overview of Business Types and Their Tax Treatment

In the United States, how a business is taxed at the federal level is partly dependent on how it is organized. The income of subchapter C corporations, also known as “regular” corporations, is taxed once at the corporate level according to the corporate tax system, and then a second time at the individual-shareholder level according to the individual tax rates when corporate dividend payments are made or capital gains are recognized. This leads to the so-called “double taxation” of corporate income. Businesses that choose any other form of organization are, in general, not subject to the corporate income tax. Instead, the income of these businesses passes through to their owners and is taxed according to individual income tax rates. Examples of these alternative “pass-through” forms of organization include sole proprietorships, partnerships, subchapter S corporations, and limited liability companies. This report summarizes the general tax treatment of corporate and pass-through businesses. The intent is to introduce those who are unfamiliar with the current U.S. business tax environment to the basics of corporate and pass-through taxation. Understanding how various businesses are taxed provides a starting point from which one can evaluate current and future proposals to change the taxation of corporations and pass-throughs. Additionally, since pass-through income is typically taxed only at individual income tax rates, this report is also a useful starting point for understanding the effects on pass-through businesses from a change to individual income tax rates. A list of related CRS products on business taxation may be found at the end of the report.

Jun 12, 2013

Recess Appointments Made by President Barack Obama

This report identifies recess appointments by President Obama, from the beginning of his presidency, on January 20, 2009, until June 3, 2013. The report discusses these recess appointments in the context of recess appointment authorities and practices generally, and it provides related statistics

Jun 11, 2013

Carbon Capture and Sequestration: Research, Development, and Demonstration at the U.S. Department of Energy

This report aims to provide a snapshot of the U.S. Department of Energy (DOE) carbon capture and sequestration (CCS) program, including its current funding levels and the budget request for FY2014, together with some discussion of the program’s achievements and prospects for success in meeting its stated goals.

Jun 10, 2013

Unapproved Genetically Modified Wheat Discovered in Oregon: Status and Implications

This report discusses the 2013 discovery of unapproved Genetically Engineered (GE) wheat in eastern Oregon and its effect on future policy considerations and regulatory structures in biotechnology.

Jun 7, 2013

Comprehensive Immigration Reform in the 113th Congress: Major Legislative Proposals

Jun 6, 2013

Transfer and Reprogramming of Appropriations: An Overview of Authorities, Limitations, and Procedures

Enacted appropriations and other budgetary legislation may vary in the level of detail they provide regarding how agencies should spend the funds that have been provided. Even when the purpose of appropriations is specified in great detail, agencies may be provided with some flexibility to make budgetary adjustments throughout the fiscal year. These adjustments may be necessary due to changing or unforeseen circumstances. In some instances, agencies are provided with transfer authority (i.e., authority to shift funds from one appropriations or fund account to another). In addition, agencies are generally permitted to shift funds from one purpose to another within an appropriations account. This practice, usually referred to as “reprogramming,” is subject to statutorily imposed limitations. An agency may only transfer budgetary resources if Congress has provided the agency with the statutory authority to do so. Transfer authority may be provided either in authorizing statutes or in appropriations acts. Transfer authority may be broad or narrow in scope, and may apply to all agencies, to select agencies, or only to a single agency. Transfer authority may be limited to a specific dollar amount. Alternatively, transfer authority may be provided for an indefinite amount, but with specific restrictions on the circumstances under which the authority may be used. Reprogramming is generally permitted unless otherwise restricted or prohibited by statute. An agency’s ability to reprogram may be restricted by including “limiting provisions” within its annual appropriations acts or other statutes. In addition, an agency may not reprogram funds if doing so would violate any other provisions of law. In general, transferred and reprogrammed funds are subject to any limitations or conditions that were imposed by their original appropriations act. Statutes that provide transfer and reprogramming authority will commonly impose additional limitations or conditions, such as “not-to-exceed” limits, which place a cap on the amount of funds that may be transferred or reprogrammed, and “purpose” restrictions, which prohibit transferred or reprogrammed funds from being used for certain activities. Agencies may be required by statute to notify Congress prior to (or shortly after) transferring or reprogramming funds. Such requirements usually involve notification to the relevant House and Senate Appropriations Committees a certain number of days (often 15, 30, or 45 calendar days) prior to transferring or reprogramming funds. Typically, all account-to-account transfers will require prior notification to Congress. Reprogramming actions generally require prior notification only when they exceed a certain dollar amount or “threshold.” When done so in accordance with the applicable authorities and procedures, transferring or reprogramming funds may enable agencies to operate more effectively or efficiently, and in a manner that is consistent with congressional intent. When transfers or reprogramming actions deviate from the applicable authorities, procedures, and limitations, however, it is possible that funds may be used in ways contrary to congressional intent. This report provides an overview of transfers and reprogramming, and describes the statutory limitations and requirements for congressional notification that are applicable to each. This report concludes by discussing some of the challenges that transfers and reprogramming may pose for congressional oversight of budget execution.

Jun 6, 2013

The Bureau of Prisons (BOP): Operations and Budget

This report provides an overview of how the Bureau of Prisons (BOP) manages the growing federal prison population and examines the BOP's appropriations since FY1980.

Jun 3, 2013

The Federal Minimum Wage: In Brief

May 30, 2013

Who Regulates Whom and How? An Overview of U.S. Financial Regulatory Policy for Banking and Securities Markets

May 28, 2013

Bangladesh Apparel Factory Collapse: Background in Brief

May 23, 2013

SBA Assistance to Small Business Startups: Client Experiences and Program Impact

May 22, 2013

The Regional Greenhouse Gas Initiative: Lessons Learned and Issues for Policymakers

This report discusses recent actions taken by state and local governments to address greenhouse gas (GHG) emissions. The first section of this report provides an overview of the Regional Greenhouse Gas Initiative (RGGI) cap-and-trade program and the participating RGGI states. The second section discusses selected issues raised by RGGI that may be of interest to policymakers who are considering developing a federal program. The final section provides some final thoughts concerning the RGGI program.

May 21, 2013

Wildfire Management: Federal Funding and Related Statistics

This report provides wildfire management statistics (e.g., number of wildfires, acres burned, select state wildfire activity, firefighter personnel), presents wildfire management (WFM) appropriations from fiscal years 2008 to the present, and discusses two related issues--wildfire suppression funding estimation and air tanker readiness.

May 21, 2013

Restrictions on Itemized Tax Deductions: Policy Options and Analysis

This report analyzes various proposals to restrict itemized deductions--both across-the-board and individually tailored--using standard economic criteria of economic efficiency, distribution, simplicity, and estimated revenue effects. In particular, this report estimates each proposal's potential to contribute to revenue-neutral reductions in income tax rates and the consequences for economic behavior.

May 21, 2013

Airline Passenger Rights: The Federal Role in Aviation Consumer Protection

May 20, 2013