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The Potential Federal Tax Implications of United States v. Windsor (Striking Section 3 of the Defense of Marriage Act (DOMA)): Selected Issues (open access)

The Potential Federal Tax Implications of United States v. Windsor (Striking Section 3 of the Defense of Marriage Act (DOMA)): Selected Issues

This report provides an overview of the potential federal tax implications for same-sex married couples of the U.S. Supreme Court ruling in United States v. Windsor, with a focus on the federal income tax. Estate tax issues are also discussed. This report focuses on changes in the interpretation and administration of federal tax law resulting from the Court's decision. The decision itself did not amend federal tax law.
Date: September 9, 2013
Creator: Crandall-Hollick, Margot L.; Sherlock, Molly F. & Pettit, Carol A.
System: The UNT Digital Library
State Marijuana Legalization Initiatives: Implications for Federal Law Enforcement (open access)

State Marijuana Legalization Initiatives: Implications for Federal Law Enforcement

This report provides a background on federal marijuana policy as well as an overview of state trends with respect to marijuana decriminalization and legalization--for both medical and recreational uses. It then analyzes relevant issues for U.S. federal law enforcement as well as for the criminal organizations involved in producing, distributing, and profiting from the black market sale of marijuana. This report also outlines a number of related policy questions that Congress may confront. Notably, it does not discuss the legal issues associated with state-level initiatives to legalize marijuana for recreational use.
Date: September 9, 2013
Creator: Sacco, Lisa N. & Finklea, Kristin
System: The UNT Digital Library
Egypt in Crisis: Issues for Congress (open access)

Egypt in Crisis: Issues for Congress

This report provides a brief overview of the key issues for the 113th Congress related to Egypt.
Date: September 12, 2013
Creator: Sharp, Jeremy M.
System: The UNT Digital Library
Securing U.S. Diplomatic Facilities and Personnel Abroad: Legislative and Executive Branch Initiatives (open access)

Securing U.S. Diplomatic Facilities and Personnel Abroad: Legislative and Executive Branch Initiatives

This report briefly summarizes and tracks congressional and State Department actions in response to the attack on U. S. facilities in Benghazi, Libya, and will be updated as necessary to reflect further developments and actions on ongoing policy proposals.
Date: September 12, 2013
Creator: Tiersky, Alex
System: The UNT Digital Library
Possible U.S. Intervention in Syria: Issues for Congress (open access)

Possible U.S. Intervention in Syria: Issues for Congress

This report discusses the reports of a mass casualty chemical weapons attack in the suburbs of Damascus and the possible punitive U.S. military action against the Asad regime.
Date: September 3, 2013
Creator: Sharp, Jeremy M. & Blanchard, Christopher M.
System: The UNT Digital Library
Possible U.S. Intervention in Syria: Issues for Congress (open access)

Possible U.S. Intervention in Syria: Issues for Congress

This report discusses reports of a mass casualty chemical weapons attack in the suburbs of Damascus and the possible punitive U.S. military action against the Asad regime.
Date: September 12, 2013
Creator: Blanchard, Christopher M. & Sharp, Jeremy M.
System: The UNT Digital Library
Banning the Use of Racial Preferences in Higher Education: A Legal Analysis of Schuette v. Coalition to Defend Affirmative Action (open access)

Banning the Use of Racial Preferences in Higher Education: A Legal Analysis of Schuette v. Coalition to Defend Affirmative Action

This report discusses the equal protection clause of the Fourteenth Amendment to the U.S. Constitution. Laws based on suspect classifications such as race or gender, however, typically receive heightened scrutiny and require a stronger, if not compelling, state interest to justify the classification.
Date: September 3, 2013
Creator: Feder, Jody
System: The UNT Digital Library
Energy Tax Policy: Issues in the 113th Congress (open access)

Energy Tax Policy: Issues in the 113th Congress

This report discusses the energy tax policy that may also be considered as part of comprehensive tax reform legislation in the 113th Congress. Also the report discusses a number of other energy tax incentives, including provisions to support building energy efficiency and renewable fuels, that are also scheduled to expire at the end of 2013.
Date: September 4, 2013
Creator: Sherlock, Molly F.
System: The UNT Digital Library
The Iran Hostages: Efforts to Obtain Compensation (open access)

The Iran Hostages: Efforts to Obtain Compensation

This report provides background information regarding the 1979-1981 Iran Hostage Crisis, and discusses the Hostage Relief Act.
Date: September 5, 2013
Creator: Elsea, Jennifer K.
System: The UNT Digital Library
Sexual Assaults Under the Uniform Code of Military Justice (UCMJ): Selected Legislative Proposals (open access)

Sexual Assaults Under the Uniform Code of Military Justice (UCMJ): Selected Legislative Proposals

This report discusses the military-related cases involving sexual assaults by U.S. service members that have resulted in increased public and congressional interest in military discipline and the military justice system.
Date: September 6, 2013
Creator: Mason, R. C.
System: The UNT Digital Library
Patient Protection and Affordable Care Act (ACA): Resources for Frequently Asked Questions (open access)

Patient Protection and Affordable Care Act (ACA): Resources for Frequently Asked Questions

The report provides basic consumer sources, including broad overviews of the ACA law. The next sections focus on health coverage: the individual mandate, private health insurance, and exchanges, as well as public health care programs, such as Medicaid and the State Children's Health Insurance Program (CHIP), Medicare, Indian health care, and veterans' and military health care. The report then lists sources on employer-sponsored coverage, including sources on employer penalties, small businesses, federal workers' health plans, and union health plans. The report also provides sources on ACA's provisions on mental health, public health, workforce, quality, and taxes. Finally, the report lists sources on ACA costs and appropriations, and sources for obtaining the law's full-text.
Date: September 19, 2013
Creator: Napili, Angela
System: The UNT Digital Library
Security Clearance Process: Answers to Frequently Asked Questions (open access)

Security Clearance Process: Answers to Frequently Asked Questions

This report provides a primer on some of the fundamental aspects of the security clearance process using a "Frequently Asked Questions" format.
Date: September 9, 2013
Creator: Christensen, Michelle D. & Kaiser, Frederick M.
System: The UNT Digital Library
Selected Legislative Proposals to Reform the Housing Finance System (open access)

Selected Legislative Proposals to Reform the Housing Finance System

This report briefly explains the different approaches to housing finance reform proposed by the three bills, focusing on efforts to replace Fannie Mae and Freddie Mac and reform FHA.
Date: September 10, 2013
Creator: Hoskins, Sean M.; Weiss, N. E. & Jones, Katie
System: The UNT Digital Library
Harbor Maintenance Finance and Funding (open access)

Harbor Maintenance Finance and Funding

This report discusses the harbor maintenance trust fund (HMTF), which receives revenue from taxes on waterborne cargo and on cruise ship passengers. The future of the HMTF is a major issue in consideration of the Water Resources Development Act (WRDA), which is now pending in Congress.
Date: September 11, 2013
Creator: Frittelli, John
System: The UNT Digital Library
Patient Protection and Affordable Care Act: Annual Fee on Health Insurers (open access)

Patient Protection and Affordable Care Act: Annual Fee on Health Insurers

This report discusses the Patient Protection and Affordable Care Act (ACA, P.L. 111-148) and the Reconciliation Act of 2010 (P.L. 111-152) that impose a fee on certain for-profit health insurers, starting in 2014.
Date: September 13, 2013
Creator: Kirchhoff, Suzanne M.
System: The UNT Digital Library
An Overview of Judicial Review of Immigration Matters (open access)

An Overview of Judicial Review of Immigration Matters

This report will summarize judicial review for immigration matters, including visa denials and revocations; removal orders and detention; naturalization delays, denials, and revocations; expatriation; and legalization denials. Administrative adjudications such as removal proceedings or determination of immigration benefits such as naturalization are beyond the scope of this report.
Date: September 11, 2013
Creator: Lee, Margaret Mikyung
System: The UNT Digital Library
Federal Climate Change Funding from FY2008 to FY2014 (open access)

Federal Climate Change Funding from FY2008 to FY2014

This report summarizes direct federal funding identified as climate change-related from FY2008 enacted funding through FY2013 and the FY2014 request (as well as a less consistent series beginning with FY2001). It reports the Administration's estimates of tax revenues not received due to energy tax provisions that may reduce GHG emissions. The report briefly identifies the programs and funding levels, as well as some qualifications and observations on reporting of federal funding. It further offers some issues that Members may wish to consider in deliberating on U.S. climate change strategies.
Date: September 13, 2013
Creator: Leggett, Jane A.; Lattanzio, Richard K. & Bruner, Emily
System: The UNT Digital Library
Rebuilding Household Wealth: Implications for Economic Recovery (open access)

Rebuilding Household Wealth: Implications for Economic Recovery

Report regarding the slower than normal pace of the ongoing economic recovery and the likely role in that of weak consumer spending forced by a sharp loss of household net worth during the recession and the subsequent need to rebuild that lost wealth.
Date: September 13, 2013
Creator: Elwell, Craig K.
System: The UNT Digital Library
Climate Change Science: Key Points (open access)

Climate Change Science: Key Points

This report discusses the climate change science, that though often is portrayed as controversial there is a broad scientific agreement over many points. The report provides data on long-term temperature observations, estimate of human-related versus solar contributions to global temperature change over the 20th century, estimated top 20 emitting nations of greenhouse gases in 2010, and sea ice extent in Arctic (September) and Antarctica (April), 1979 to 2012
Date: September 10, 2013
Creator: Leggett, Jane A.
System: The UNT Digital Library
Climate Change Legislation in the 113th Congress (open access)

Climate Change Legislation in the 113th Congress

Report regarding legislative actions that explicitly address climate change issues. The provisions in these bills fall into six general categories: carbon price (i.e., tax or fee) on greenhouse (GHG) emissions; other mechanisms intended to encourage mitigation of GHG emissions (e.g., sequestration of emissions); research on climate change-related issues; adaptation activities related to expected climate change impacts; support for international climate change-related activities; and action that limits or prohibits climate change-related authorities, efforts, or considerations.
Date: September 16, 2013
Creator: Ramseur, Jonathan L.
System: The UNT Digital Library
Federal Permitting and Oversight of Export of Fossil Fuels (open access)

Federal Permitting and Oversight of Export of Fossil Fuels

This report reviews federal laws and the regulatory regime governing the export of natural gas, crude oil, and coal.
Date: September 17, 2013
Creator: Vann, Adam; Shedd, Daniel T. & Murrill, Brandon J.
System: The UNT Digital Library
The President's Emergency Plan for AIDS Relief (PEPFAR), U.S. Global HIV/AIDS, Tuberculosis, and Malaria Programs: A Description of Permanent and Expiring Authorities (open access)

The President's Emergency Plan for AIDS Relief (PEPFAR), U.S. Global HIV/AIDS, Tuberculosis, and Malaria Programs: A Description of Permanent and Expiring Authorities

This report explains which authorities within the Leadership and Lantos-Hyde Acts are set to expire and which are permanent. The report in the Appendix A offers a side-by-side comparison of the Leadership Act in its original form and the Lantos-Hyde Act, which amends the Leadership Act and other legislation.
Date: September 27, 2013
Creator: Salaam-Blyther, Tiaji
System: The UNT Digital Library
Private Health Plans Under the ACA: In Brief (open access)

Private Health Plans Under the ACA: In Brief

This report provides short descriptions of health plans that may be offered inside and outside of exchanges, and includes information about interaction with other selected ACA provisions. The descriptions are displayed in a side-by-side format to facilitate comparison of exchange and nonexchange plans.
Date: September 19, 2013
Creator: Fernandez, Bernadette & Mach, Annie L.
System: The UNT Digital Library
Across-the-Board Rescissions in Appropriations Acts: Overview and Recent Practices (open access)

Across-the-Board Rescissions in Appropriations Acts: Overview and Recent Practices

This report provides information on the main components of across-the-board rescissions and recent practices between FY2008 through FY2013.
Date: September 20, 2013
Creator: Tollestrup, Jessica
System: The UNT Digital Library