Three primary categories of legislation pertaining to transfer taxes have been introduced in the 110th Congress. As noted above, the repeal of the estate and generation-skipping taxes is not permanent. One category would make the repeal permanent. (See, H.R. 411 and H.R. 2380). Another category would accelerate the repeal of these transfer taxes. (See, H.R. 25, H.R. 1040, H.R. 1586, H.R. 4042, S. 1025, S. 1040, and S. 1081). The third would reinstate these taxes at lower rates and/or in a manner more considerate of family-owned business. (See, H.R. 1928, H.R. 3170, H.R. 3475, H.R. 4172, H.R. 4235, H.R. 4242, and S. 1994). In this report, the history of the federal transfer taxes has been divided into four parts: (1) the federal death and gift taxes used between 1789 and 1915; (2) the development, from 1916 through 1975, of the modern estate and gift taxes; (3) the creation and refinement of a unified estate and gift tax system, supplemented by a generation-skipping transfer tax; and (4) the phaseout and repeal of the estate and generation-skipping taxes, with the gift tax being retained as a device to protect the integrity of the income tax.

This report introduces the reader to fundamentals of the climate change issue. Part one summarizes current understandings and controversies concerning the science, economics, international cooperation, and other aspects of the climate change policy problem. Part two is a brief update on the status of domestic and international policies. Part three outlines the policy toolbox seen as being available to policymakers to address the challenge as they define the emerging legislative agenda.

This report describes current markets for forest carbon sequestration, the potential for using forest to offset other sources of greenhouse gas emissions, and the drawbacks related to forest carbon sequestration efforts.

This report discusses the ongoing major USDA disaster programs designed to help crop producers recover from the financial effects of natural disasters — federal crop insurance, noninsured assistance program (NAP) payments, and emergency disaster loans.

This report offers an overview and background information regarding the 2007 farm bill. It addresses emerging rural issues and rural programs administered by USDA.

This report discusses the trade preferences and General Agreement on Tariffs and Trade (GATT) most-favored-nation (MFN) requirements, World Trade Organization (WTO) waivers for preferential trade agreements, and WTO waivers for U.S. preference programs.

This report summarizes some of the domestic agriculture and forestry provisions in the Lieberman-Warner Climate Security Act of 2008 (S. 3036, formerly S. 2191), as ordered reported out of the Senate Committee on Environment and Public Works in December 2007.

This report discusses the 2008 Farm Bill, which contains two tax-related proposals for the Conservation Reserve Program.

This report is a guide to one of the regular appropriations bills that Congress considers each year. It is designed to supplement the information provided by the House and Senate Subcommittees on Interior, Environment, and Related Agencies. It summarizes the status of the Interior, Environment, and Related Agencies appropriations bill, its scope, major issues, funding levels, and related congressional activity, and is updated as events warrant. The report lists the key CRS staff relevant to the issues covered and related CRS products.

The Earned Income Tax Credit began in 1975 as a temporary program to return a portion of the Social Security taxes paid by lower-income taxpayers, and was made permanent in 1978. In the 1990s, the program because a major component of federal efforts to reduce poverty, and is now the largest anti-poverty entitlement program. This report contains information on eligibility for the program, credit amount, participation, interaction with other tax provisions, issues, compliance, and more as related to the Earned Income Tax Credit.

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Trade agreements such asthe NAFTA and the GATT Uruguay Round agreements have been approved by majority vote of each House of Congress rather than by twothirds vote of the Senate — that is, they have been treated as congressional-executive agreements rather than astreaties. The congressional-executive agreement has been the vehicle for implementingCongress' long-standing policy ofseeking trade benefitsfor the United States through reciprocal trade negotiations. In a succession of statutes, Congress has authorized the President to negotiate and enter into tariff and nontariff barrier (NTB) agreements for limited periods, while mandating that NTB and free trade area agreements negotiated under this authority could enter into force for the United States only if approved by both Houses in a bill enacted into public law and other statutory conditions were met.

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This report begins with a brief overview of the major features of the Family and Medical Leave Act (FMLA) and its regulations The various proposals that have been made to amend the act since its inception more than a decade ago are then categorized and discussed. It closes with a review of legislative and regulatory activity.

Based on data from the Census Bureau’s Current Population Survey (CPS), 45.7 million people in the United States had no health insurance in 2007 — a decrease of approximately 1.3 million people when compared with 2006. This report briefly examines the characteristics of this uninsured population.

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This report discusses Selected Issues in Patent Policy and the Commercialization of Technology regarding the Bayh-Dole Act.Congressional interest in facilitating U.S. technological innovation led to the passage of P.L. 96-517, Amendments to the Patent and Trademark Act(commonly reffered to ad the Bayh-Dole Act after its two main sponsor).This report discusses the rationale behind the passage of P.L. 96-517, its provsions, and Implementation of the law.

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This report provides an overview of developments and considerations regarding wave, tidal, and in-stream energy generation technology. It summarizes federal involvement in the regulation of this new industry and highlights current issues in the field.

This report frames potential policy questions concerning the U.S. Secret Service's (USSS's) mission and organization through an examination of the USSS history and its statutory authorities, mission, and present activities within the Department of Homeland Security (DHS).

This report provides an overview of U.S.-Mexico economic relations, trade trends, the Mexican economy, NAFTA, and trade issues between the United States and Mexico.

This report addresses some of the implications of the CRA with regard to agency rulemaking in the final months of a presidential administration. It first notes the practice of increased rulemaking activity during this period, and describes how this practice has been addressed by two White House memoranda issued during the current Bush Administration. The report then briefly identifies key elements of the complex set of time periods established by the CRA — elements that define points during the disapproval process at which various actions may occur. This discussion focuses on the CRA provisions for carrying over the disapproval process into a subsequent session of Congress, and indicates how rules submitted at the end of a Congress may be affected by these provisions. Then, the report identifies the dates in previous sessions of Congress after which rules have (since the enactment of the CRA) been subject to these carryover provisions, and identifies some of the rules that may be issued in the final months of the current Bush Administration.