This report analyzes the most recently available public data from the Internal Revenue Service's (IRS) Statistics of Income (SOI) to provide an overview of who claims itemized deductions, what they claim them for, and the amount in deductions claimed. In addition, the revenue loss associated with several of the larger deductions is presented using data from the Joint Committee on Taxation's (JCT's) tax expenditure estimates. This report concludes with a brief discussion of the implications of various policy options to reform or limit itemized deductions.

This report discusses efforts to restore power in Puerto Rico after Hurricane Maria decimated the island's electricity infrastructure. Challenges in power restoration due to the extent of the damage, supply deliveries, timing of the storm after Hurricane Harvey and Irma, and the electric company's financial crisis along with recommendations for strengthening the electric system are discussed.

This report begins with an overview of patent law. It then discusses the Supreme Court's role in the development of patent law generally before examining the Court's recent decisions in detail. Finally, the report closes with a preview of developments in patent law that are on the horizon, such as the continued viability of certain administrative proceedings related to the validity of patents, which is the subject of two cases scheduled to be heard during the Court's upcoming term, as well as patent reform activity in the legislative and executive arenas.

This report presents background information and issues for Congress concerning the Navy's force structure and shipbuilding plans. The current and planned size and composition of the Navy, the rate of Navy ship procurement, and the prospective affordability of the Navy's shipbuilding plans have been oversight matters for the congressional defense committees for many years. The Navy's proposed FY2018 budget, as amended on May 24, 2017, requests the procurement of nine new ships, including one Gerald R. Ford (CVN-78) class aircraft carrier, two Virginia-class attack submarines, two DDG-51 class destroyers, two Littoral Combat Ships (LCSs), one TAO-205 class oiler, and one towing, salvage, and rescue ship.

This report presents an overview of the Food and Drug Administration Reauthorization Act (FDARA) of 2017 by title and section, providing a narrative context for each title, as well as a brief description of each section.

This report focuses on those policies contained in the 2014 farm bill that support agriculture-based renewable energy, especially biofuels. The introductory sections of this report briefly describe how USDA bioenergy policies evolved and how they fit into the larger context of U.S. biofuels policy. Then, each of the bioenergy provisions of the 2014 farm bill are defined in terms of their function, goals, administration, funding, and implementation status. In an appendix at the end of this report, Table A-1 presents data on 2014 farm bill budgetary authority for energy provisions, while Table A-2 presents the original budget authority for Title IX programs under the previous 2008 farm bill. A third table (Table A-3) provides a side-by-side comparison of Title IX energy-related provisions for current versus previous law.