Congressional Research Service Reports - 29 Matching Results

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527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change

Description: Virtually all political organizations are "section 527" political organizations, which means that they are tax-exempt. 527 organizations are created to influence the election or defeat of public officials. This report compares the tax and election laws relating to political organizations and political committees prior to the enactment of P.L. 106-230 in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting… more
Date: September 7, 2000
Creator: Morris, Marie B.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change

Description: Virtually all political organizations are "section 527" political organizations, which means that they are tax-exempt. 527 organizations are created to influence the election or defeat of public officials. This report compares the tax and election laws relating to political organizations and political committees prior to the enactment of P.L. 106-230 in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting… more
Date: September 7, 2000
Creator: Morris, Marie B.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
open access

527 Organizations: How the Differences in Tax and Election Laws Permit Certain Organizations to Engage in Issue Advocacy without Public Disclosure and Proposals for Change

Description: This report compares the tax and election laws relating to political organizations and political committees prior to the enactment of P.L. 106-230 in an attempt to highlight the differences between them, and discusses some of the proposals in the 106th Congress to require additional reporting by organizations engaging in political activities. This report does not address the taxation of other tax-exempt organizations making political expenditures taxable under IRC § 527. For developments after … more
Date: September 7, 2000
Creator: Morris, Marie B.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Appropriations for FY2001: Military Construction

Description: Appropriations are one part of a complex federal budget process that includes budget resolutions, appropriations (regular, supplemental, and continuing) bills, rescissions, and budget reconciliation bills. This report is a guide to one of the 13 regular appropriations bills that Congress passes each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Military Construction Appropriations.
Date: November 7, 2000
Creator: Tyszkiewicz, Mary T.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Asset Distribution of Taxable Estates: An Analysis

Description: This report provides data on the distribution of assets in taxable estates that filed returns in 1998. The report also offers a brief overview of the estate and gift tax and "The Death Tax Elimination Act of 2000," which was passed in the 106th Congress and vetoed. This report finds that farm and business assets represent a small share of the total value of taxable estate tax returns filed in 1998. For an overview of estate tax, see CRS Report RL30600, Estate and Gift Taxes: Economic Issues, by… more
Date: December 7, 2000
Creator: Maguire, Steven
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Defense Acquisition Reform: Status and Current Issues

Description: The end of the Cold War and its impact on defense spending has created a strong need to reform Department of Defense’s (DOD) acquisition system. With procurement spending down, DOD expects to depend on savings from acquisition reform to help finance future force modernization. Policymakers believe that DOD should use more commercial products because, in many instances, they cost less and their quality is comparable to products built according to DOD military specifications. Many such reform pro… more
Date: September 7, 2000
Creator: Grasso, Valerie Bailey
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Federal Grants to State and Local Governments: Overview and Characteristics

Description: Each fiscal year, Congress appropriates funds for grants to state and local governments to further national goals and assist sub-national governments. Examples of goals include attaining minimum national standards and improving program effectiveness. The federal government provides grants for numerous substantive purposes, such as crime prevention, community development, and transportation. In 1999, grants-in-aid to state and local governments totaled $270 billion. Grants can be classified by t… more
Date: September 7, 2000
Creator: Canada, Ben
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Food Safety Issues in the 106th Congress

Description: The Centers for Disease Control and Prevention (CDC) released in September new estimates showing that each year in the United States 76 million people get sick, 325,000 are hospitalized, and 5,000 die from food-related illnesses. Food-borne illness is a serious public health problem. Often, people do not seek medical help and their illness is not officially reported. Yet, consumers have become aware of the serious consequences of illnesses linked to a growing variety of foods, produced domestic… more
Date: November 7, 2000
Creator: Vogt, Donna U.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Most-Favored-Nation (Normal-Trade-Relations) Policy of the United States

Description: Legislation was enacted in 1998 to replace in U.S. statutes the misleading term "most-favored-nation" with "normal trade relations" or another appropriate term. The United States accords general most- favored-nation (nondiscriminatory) treatment as a matter of statutory policy to all trading partners except those whose MFN tariff status has been suspended by specific legislation. Virtually all such suspensions have been carried out under the mandate of the Trade Agreements Extension Act of 1951. more
Date: June 7, 2000
Creator: Pregelj, Vladimir N.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The National Debt: Who Bears Its Burden?

Description: This report discusses the burden of a national debt and who bears that burden, which is a matter of Congressional concern since the gross national debt of the United States stands at some $5.5 trillion dollars.
Date: April 7, 2000
Creator: Makinen, Gail E.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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The National Debt: Who Bears Its Burden?

Description: This report discusses the burden of a national debt, the view among economists, the federal budget deficits, and the financial burden that future generations will inherit, a larger privately owned capital stock and a higher level of income.
Date: April 7, 2000
Creator: Makinen, Gail
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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NATO Applicant States: A Status Report

Description: On March 12, 1999, Poland, the Czech Republic, and Hungary formally became members of the North Atlantic Treaty Organization; nine additional central and eastern European nations have applied to join the alliance: Albania, Bulgaria, Estonia, Latvia, Lithuania, Macedonia, Romania, Slovakia, and Slovenia. There arc several general guidelines for evaluating nations seeking NATO membership; however, these guidelines are not a checklist that, when completed, would automatically guarantee membership.… more
Date: February 7, 2000
Creator: Woehrel, Steven; Kim, Julie & Ek, Carl
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Noise Abatement and Control: An Overview of Federal Standards and Regulations

Description: Constant or repeated exposure to sounds of 90 decibels or higher can lead to hearing loss, and noise exposure is responsible for hearing impairment in about 10 million people in the United States. To limit the public's exposure to potentially harmful sound levels, the federal government sets and enforces uniform noise control standards for aircraft and airports, interstate motor carriers and railroads, workplace activities, medium and heavy-duty trucks, motorcycles and mopeds, portable air comp… more
Date: April 7, 2000
Creator: Bearden, David M.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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Precision Agriculture and Site-Specific Management: Current Status and Emerging Policy Issues

Description: Precision agriculture (PA) is a suite of information technologies that can support a farm-based and site-specific crop management system in agricultural production. PA is not a single technology or farming system, but rather a cluster of different techniques. PA uses advanced information technologies to identify and to evaluate temporal and spatial variation in cropland
Date: August 7, 2000
Creator: Cowan, Tadlock
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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President Clinton’s Vetoes

Description: This report provides a table outlining the bills vetoed by President William Jefferson Clinton's two terms in office. It includes an overview and the bill number, date, title, and override attempts for each veto.
Date: October 7, 2000
Creator: Galemore, Gary L.
Item Type: Refine your search to only Report
Partner: UNT Libraries Government Documents Department
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