Early in the 109th Congress, both S. 6, the Family and Community Protection Act of 2005, and S. 94, the Good Samaritan Hunger Relief Tax Incentive Act, have been introduced to encourage gifts of food by businesses for charitable purposes. While current law provides a deduction only to C corporations, these bills would expand the tax break to all business entities. The value of the existing deduction is the corporation’s basis in the donated product plus one half of the amount of appreciation, as long as that amount is less than twice the corporation’s basis in the product.

Spurred in part by occasional warnings of potential terrorist threats in the post- 9/11 era, some policymakers have intensified their focus on continuity of operations (COOP) issues. COOP planning is a segment of federal government contingency planning linked to continuity of government (COG). Together, COOP and COG are designed to ensure survival of a constitutional form of government and the continuity of essential federal functions. This report focuses primarily on executive branch COOP activities.

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This report is on U.S. Taxation of Overseas Investment and Income: Background and Issues in 2005.

This report covers the progress made in Afghan stabilization immediately following the war that brought the 2004 government to power. The report discusses decreased levels of insurgency, the lack of Al Qaeda's presence, and the increased amounts of freedom Afghan citizens are now enjoying under the new government. Moreover, the report summarizes the remaining obstacles to stability in the region.

This report briefly discusses the political and economic conditions of Argentina, as well as its relationship with the U.S.

The budget report of the Congressional Budget Office (CBO), The Budget and Economic Outlook: Fiscal Years 2006-2015 (January 25, 2005), included baseline estimates (assuming current policies) for FY2005 through FY2015. Under the baseline assumptions, CBO estimated a FY2006 deficit of $295 billion (2.3% of gross domestic product [GDP]). This is smaller than CBO’s FY2005 baseline deficit estimate ($368 billion, 3.0% of GDP). CBO’s baseline estimates do not include assumptions about possible future legislation that may increase or decrease spending or receipts and therefore change the deficit. The baseline assumptions assume the continuation of current law, including that laws changing the level of future revenues or outlays will go into effect as scheduled.

The term "soft money" generally refers to unregulated funds for election related activities that are not subject to the Federal Election Campaign Act's (FECA) source restrictions, contribution limits, and disclosure requirements. The Bipartisan Campaign Reform Act of 2002, which amended FECA and became effective on November 6, 2002, restricts the raising and spending of soft money. This report contains information on a summary of campaign financing, recent developments, background and analysis, definitions of Hard and Soft money in federal elections, political party soft money, soft money spent on issue advocacy, corporate and labor union soft money, the Bipartisan Campaign Reform Act of 2002, and additional related materials.

This report analyzes the establishment and organizational requirements set forth in the presidential mandate, and its relationship to the Federal Advisory Committee Act (FAFCA). On March 31, 2005, the commission submitted its final report to the President, which contained 74 recommendations for reforming the U.S. intelligence community.

The debate about consular identification cards in the United States has centered around the matrícula consular, the consular identification card issued by Mexican consulates to Mexican citizens in the United States. In May 2003, the Treasury Department issued regulations allowing acceptance of the cards as proof of identity for the purpose of opening a bank account, and the cards are accepted for other purposes as well, including issuance of drivers’ licenses.

This report provides background information regarding the cases of two U.S. citizens deemed “enemy combatants,” Yaser Esam Hamdi, who has been returned to Saudi Arabia, and Jose Padilla, who remains in military custody. A brief introduction to the law of war pertinent to the detention of different categories of individuals is offered, followed by brief analyses of the main legal precedents invoked to support the President’s actions, as well as Ex parte Milligan, which some argue supports the opposite conclusion. The report concludes that historically, even during declared wars, additional statutory authority has been seen as necessary to validate the detention of citizens not members of any armed forces, casting in some doubt the argument that the power to detain persons arrested in a context other than actual hostilities is necessarily implied by an authorization to use force.

In FY1998, federal budget receipts exceeded outlays for the first time since 1969. Those surpluses continued through FY2001. At one time, those surpluses had been projected to continue, but conditions have since changed. The economy went into recession in 2001, and a stimulus package was enacted. Since then, the budget has been in deficit. The actual unified budget deficit for FY2004 was $412.1 billion. In January 2005, the Congressional Budget Office projected that there would be a budget deficit of $368 billion in FY2005, and a deficit of $295 billion in FY2006.

The Endangered Species Act (ESA)1 receives significant congressional attention. The associated power and reach of its comprehensive protection for species identified as endangered or threatened with extinction has ignited concern that there be appropriate bounds on this power. The following discussion provides an overview and background on the various features of the ESA that contribute to its stature and yet spark an ongoing debate over its implementation.

The Endangered Species Act (ESA)1 receives significant congressional attention. The associated power and reach of its comprehensive protection for species identified as endangered or threatened with extinction has ignited concern that there be appropriate bounds on this power. The following discussion provides an overview and background on the various features of the ESA that contribute to its stature and yet spark an ongoing debate over its implementation.

A dozen major statutes form the legal basis for the programs of the Environmental Protection Agency (EPA). Many of these have been amended several times. The current provisions of each are briefly summarized in this report. The Pollution Prevention Act (PPA) seeks to prevent pollution through reduced generation of pollutants at their point of origin. The Clean Air Act (CAA) requires EPA to set mobile source limits, ambient air quality standards, hazardous air pollutant emission standards, standards for new pollution sources, and significant deterioration requirements; and to focus on areas that do not attain standards.

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On March 1, 2005, the Supreme Court handed down its decision in Cherokee The nation of Oklahoma v. Leavitt. The conflicts in the case (actually two consolidated cases) involved federal agencies’ duty to fund contract support costs for contracts with Indian tribes under the Indian Self-Determination and Education Assistance Act (ISDA).

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This report includes a brief description regarding funding for the arts and humanities as a perennial issue in Congress. Although arts funding represents less than 1% of the Bush Administration’s FY2006 total estimated budget authority, Congress continues to address the concern of whether federal funding is crucial to sustain arts institutions.

This report addresses Congress’ oversight authority over individual federal judges or Supreme Court Justices. Congressional oversight authority, although broad, is limited to subjects related to the exercise of legitimate congressional power. First the report addresses the general powers and limitations on Congress’ oversight authority. Second, the report examines the Senate approval process for the nominations of individual judges or Justices, and the Senate’s ability to obtain information on judges or Justices during that process. The report also considers the limits of existing statutory authority for judicial discipline and how Congress has influenced such procedures. It discusses the issue of how far the congressional investigatory powers can be exercised regarding possible judicial impeachments. Finally, it treats investigations regarding the individual actions of a judge outside of the above contexts, such as how a judge imposes sentences under the United States Sentencing Guidelines.

The House passed H.R. 6, the Energy Policy Act of 2005, on April 21, 2005 (249-183). The legislation includes a “safe harbor” provision to protect methyl tertiary-butyl ether (MTBE) refiners from product liability suits, which was retained after a close vote on an amendment to drop the language (213-219). In the 108th Congress, there was opposition to this provision in the Senate. It is unclear how its inclusion may affect Senate passage of an energy bill in the 109th Congress. House Republicans have indicated that a compromise will be sought to satisfy the other body. Language in the House-passed bill would also authorize opening of the Arctic National Wildlife Refuge (ANWR) to exploration and development. An amendment to delete the ANWR provisions from H.R. 6 was defeated (200-231).

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