This report describes the fundamentals of the Immigration and Nationality Act (INA), which was enacted in 1952 and significantly amended since, most recently by the Illegal Immigration Reform and Immigrant Responsibility Act of 1996.

Married couples filing joint tax returns are liable individually and as a couple for all taxes due on the return with a limited exemption for innocent spouses. This report discusses joint and several liability, which has been the subject of much criticism and calls for reform or elimination.

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This report provides a side-by-side comparison of the reported versions of H.R.2621 and S. 1269, 105th Congress bills that would provide the President with trade negotiating authority and accord certain resulting agreements and implementing bills expedited legislative consideration.

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This report summarizes legislation in Congress that President Clinton suggested concerning trade in Africa. Specifically, President Clinton called on Congress during his State of the Union address to pass the legislation.

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This report is a guide to the annual Foreign Operations appropriations bill, where Congress reviews the U.S. foreign aid budget and influences executive branch foreign policy making generally. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Foreign Operations.

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Because of wide-spread interest in possible amendments to the Endangered Species Act (ESA), CRS has received numerous requests for an analysis and critique of S.1180 and H.R. 2351. This report analyzes those bills. HR. 2351 was introduced on July 31, 1997 and S. 1180 on September 16, 1997. Each bill is discussed under various topic headings. The Senate bill will be described first, since it has been reported.

The Environmental Quality Incentives Program (EQIP) provides farmers with financial and technical assistance to plan and implement soil and water conservation practices. EQIP was enacted in 1996 and most recently amended by the Farm Security and Rural Investment Act of 2002 (Section 2301 of P.L. 107-171). It is a mandatory spending program (i.e., not subject to annual appropriations), administered by the Natural Resources Conservation Service (NRCS). EQIP is guaranteed a total of $6.1 billion from FY2002 through FY2007 from the Commodity Credit Corporation (CCC), making it the largest conservation cost-sharing program.

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 Foreign Operations.

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This report provides a side-by-side comparison of the reported versions of H.R. 2621 and S. 1269, 105 Congress bills that would provide the President with trade negotiating authority and accord certain resulting agreements and implementing bills expedited -- or “fast-track” -- legislative consideration.

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Married couples filing joint tax returns are liable individually and as a couple for all taxes due on the return with a limited exemption for innocent spouses. This report discusses joint and several liability, which has been the subject of much criticism and calls for reform or elimination.

The 104th Congress replaced the Targeted Jobs Tax Credit (TJTC, 1978-1994) with the Work Opportunity Tax Credit (WOTC) in section 1201 of the Small Business Job Protection Act of 1996 (P.L. 104-188). This document provides basic facts about the WOTC.

In February 1997, the Clinton Administration submitted the second of five annual reports on the Administration's Comprehensive Trade and Development Policy for Africa as required by section 134 of the Uruguay Round Agreements Act (House Document 103-3415, Vol. 1.). On April 24, 1997, members of the African Trade and Investment Caucus introduced a bill, H.R. 1432, on U.S.-Africa trade and investment issues. In his State of the Union address in January 1998, President Clinton called on Congress to pass the trade legislation.