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The 3.8% Medicare Contribution Tax on Unearned Income, Including Real Estate Transactions
This reports summarizes a 3.8% Medicare contribution tax on unearned income and provides examples of how it is applied.
Date:
May 18, 2012
Creator:
Keightley, Mark P.
Object Type:
Report
System:
The UNT Digital Library
The "8(a) Program" for Small Businesses Owned and Controlled by the Socially and Economically Disadvantaged: Legal Requirements and Issues
This report provides a brief history of the 8(a) Program, summarizes key requirements, and discusses legal challenges alleging that the program's presumption that members of certain racial and ethnic groups are socially disadvantaged violates the constitutional guarantee of equal protection.
Date:
October 12, 2012
Creator:
Manuel, Kate M. & Luckey, John R.
Object Type:
Report
System:
The UNT Digital Library
The “8(a) Program” for Small Businesses Owned and Controlled by the Socially and Economically Disadvantaged: Legal Requirements and Issues
This report discusses the "8(a) Program", the Minority Small Business and Capital Ownership Development Program, which is a federal contracting for small businesses providing small businesses with training, technical assistance, and contracting opportunities.
Date:
November 26, 2014
Creator:
Manuel, K. M.
Object Type:
Report
System:
The UNT Digital Library
The “8(a) Program” for Small Businesses Owned and Controlled by the Socially and Economically Disadvantaged: Legal Requirements and Issues
From Summary: "This report provides an overview of the Small Business Administration's (SBA's) Minority Small Business and Capital Ownership Development Program. Based on upon authorities given to the SBA by Sections 7(j) and 8(a) of the Small Business Act of 1958, as amended, this program is commonly known as the "8(a) Program."
Date:
March 18, 2010
Creator:
Luckey, J. R.
Object Type:
Report
System:
The UNT Digital Library
The 10-20-30 Plan and Persistent Poverty Counties
This report discusses the 10-20-30 plan of reallocating funds in rural development programs toward counties with systemic poverty levels defined as 20% of the population being at or below poverty level for 30 years. This report explains why targeting funds to persistent poverty counties might be of interest, how "persistent poverty" is defined and measured, and how different interpretations of the definition and different data source selections could yield different lists of counties identified as persistently poor. This report does not compare the 10-20-30 plan's advantages and disadvantages against other policy options, nor does it examine the range of programs or policy goals for which the 1020-30 plan might be an appropriate policy tool.
Date:
February 8, 2018
Creator:
Dalaker, Joseph
Object Type:
Report
System:
The UNT Digital Library
The $50 Billion Threshold in the Dodd-Frank Act: Key Findings
This report provides an overview key findings from the newly issued CRS Report R45036, Bank Systemic Risk Regulation: The $50 Billion Threshold in the Dodd-Frank Act. It includes some background information and a list of bills that may also affect the legislation.
Date:
December 14, 2017
Creator:
Labonte, Marc & Perkins, David W.
Object Type:
Report
System:
The UNT Digital Library
401(k) Plans and Retirement Savings: Issues for Congress
From Summary: "This report describes seven major policy issues with respect to defined contribution plans include: 1. access to employer-sponsored retirement plans; 2. participation in employer-sponsored plans; 3. contribution rates; 4. investment choices; 5. fee disclosure; 6. leakage from retirement savings; converting retirement savings into income."
Date:
January 7, 2011
Creator:
Topoleski, John J.
Object Type:
Report
System:
The UNT Digital Library
S. 488, H.R. 1343, and Section 406 of H.R. 10: Encouraging Employee Ownership
This report provides background and a policy discussion of similar legislation, S. 488, H.R. 1343 (which passed the House on April 4, 2017), and Section 406 in H.R. 10, the Financial CHOICE Act, which passed the House on June 8, 2017. According to H.R. 1343's sponsor, Representative Randy Hultgren, the legislation is aimed at "eas[ing] the ability of companies to offer ownership to their ... employees."
Date:
August 22, 2017
Creator:
Shorter, Gary
Object Type:
Report
System:
The UNT Digital Library
501(c)(3) Organizations: What Qualifies as "Educational"?
Report that discusses the legal definition of the term "educational," as well as the constitutional implications of that definition.
Date:
August 21, 2012
Creator:
Lunder, Erika K.
Object Type:
Report
System:
The UNT Digital Library
501(c)(3)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws
From Summary: "This report examines the restrictions imposed on campaign activity by Section 501(c)(3) organizations under the tax and campaign finance laws."
Date:
September 10, 2013
Creator:
Lunder, Erika, L. & Whitaker, L. Paige
Object Type:
Report
System:
The UNT Digital Library
501(c)(4) Organizations and Campaign Activity: Analysis Under Tax and Campaign Finance Laws
This report discusses requirements to maintain 501(c)(4) status, potential tax consequences, and reporting requirements to file with the Internal Revenue Service.
Date:
October 21, 2010
Creator:
Lunder, Erika K. & Whitaker, L. Paige
Object Type:
Report
System:
The UNT Digital Library
501(c)(4)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws
This report discusses 501(c)(4) social welfare organizations, including the requirements necessary to maintain 501(c)(4) status and the requirements for annual reporting to the Internal Revenue Service and Federal Election Commission.
Date:
May 17, 2013
Creator:
Lunder, Erika K. & Whitaker, L. Paige
Object Type:
Report
System:
The UNT Digital Library
501(c)(4)s and the Gift Tax: Legal Analysis
This report discusses whether substantial donations to tax-exempt 501(c)(4) organizations are subject to the federal gift tax.
Date:
August 10, 2012
Creator:
Luckey, John R. & Lunder, Erika K.
Object Type:
Report
System:
The UNT Digital Library
The “1033 Program,” Department of Defense Support to Law Enforcement
This report focuses on the "1033 Program" that grants authority to the Secretary of Defense to give defense material to federal and state agencies. The focal point of the program is mostly for terrorism and illegal drug activities. This report describes how law enforcement agencies may apply to be part of the program and the structure of the program.
Date:
August 28, 2014
Creator:
Else, Daniel H.
Object Type:
Report
System:
The UNT Digital Library
1099 Information Reporting Requirements and Penalties as Modified by the Patient Protection and Affordable Care Act and the Small Business Jobs Act of 2010
This report discuses the 2010 expansion of reporting requirements listed in IRC (Internal Revenue Code) 6041. The controversy in these expansions lies in the burden the expansion imposes on small businesses. The report also describes the pieces of legislation that have amended IRC 6041, and the implications of that legislation along with the consequences of IRC 6041.
Date:
February 25, 2011
Creator:
Pettit, Carol A. & Liu, Edward C.
Object Type:
Report
System:
The UNT Digital Library
1099 Information Reporting Requirements and Penalties as Modified by the Patient Protection and Affordable Care Act and the Small Business Jobs Act of 2010
This report discuses the 2010 expansion of reporting requirements listed in IRC (Internal Revenue Code) 6041. The controversy in these expansions lies in the burden the expansion imposes on small businesses. The report also describes the pieces of legislation that have amended IRC 6041, and the implications of that legislation along with the consequences of IRC 6041.
Date:
March 4, 2011
Creator:
Pettit, Carol A. & Liu, Edward C.
Object Type:
Report
System:
The UNT Digital Library
1099 Information Reporting Requirements and Penalties as Modified by the Patient Protection and Affordable Care Act and the Small Business Jobs Act of 2010
This report discuses the 2010 expansion of reporting requirements listed in IRC (Internal Revenue Code) 6041. The controversy in these expansions lies in the burden the expansion imposes on small businesses. The report also describes the pieces of legislation that have amended IRC 6041, and the implications of that legislation along with the consequences of IRC 6041.
Date:
November 24, 2010
Creator:
Pettit, Carol A. & Liu, Edward C.
Object Type:
Report
System:
The UNT Digital Library
S. 1961 and H.R. 4024: Legislative Responses to a Chemical Storage Facility Spill
This report describes and analyzes the Chemical Safety and Preparedness Act and H.R. 4024, the Ensuring Access to Clean Water Act of 2014.
Date:
March 26, 2014
Creator:
Copeland, Claudia & Tiemann, Mary
Object Type:
Report
System:
The UNT Digital Library
S. 1961 and H.R. 4024: Legislative Responses to a Chemical Storage Facility Spill
From Summary: "This report describes and analyzes H.R. 4024 and S. 1961, as reported. The bill share a number of broadly similar provisions-both would direct states or the Environmental Protection Agency (EPA) to establish programs to prevent and respond to releases from chemical storage facilities (H.R. 4024) or tanks (S. 1961) located near drinking water sources-but they take different approaches to doing so; S. 1961 would make programmatic changes by amending the Safe Drinking Water Act (SDWA), while H.R. 4024 would amend the Clean Water Act (CWA)."
Date:
August 12, 2014
Creator:
Copeland, Claudia & Tiemann, Mary
Object Type:
Report
System:
The UNT Digital Library
The 2001 and 2003 Bush Tax Cuts and Deficit Reduction
This report uses the context of the current and long-term economic environment to examine the tax cuts implemented by the George W. Bush Administration, including the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003.
Date:
July 23, 2012
Creator:
Hungerford, Thomas L.
Object Type:
Report
System:
The UNT Digital Library
The 2001 and 2003 Bush Tax Cuts and Deficit Reduction
This report uses the context of the current and long-term economic environment to examine the tax cuts implemented by the George W. Bush Administration, including the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003.
Date:
July 18, 2012
Creator:
Hungerford, Thomas L.
Object Type:
Report
System:
The UNT Digital Library
2001 Authorization for Use of Military Force: Issues Concerning Its Continued Application
This report discusses the Congress-enacted legislation (2001 AUMF; P.L. 107-40; 50 U.S.C. §1541) to authorize the use of military force against those who perpetrated or provided support for the attacks on September 11, 2001.
Date:
April 14, 2015
Creator:
Weed, Matthew C.
Object Type:
Report
System:
The UNT Digital Library
2006 National Ambient Air Quality Standards (NAAQS) for Fine Particulate Matter (PM2.5): Designating Nonattainment Areas
This report summarizes and describes the EPA's (Environmental Protection Agency) final revisions to the NAAQS (National Ambient Air Quality Standards). The summary also explores how the revisions are contentious in certain areas that may not be meeting those standards which materializes as congressional oversight.
Date:
September 7, 2010
Creator:
Esworthy, Robert
Object Type:
Report
System:
The UNT Digital Library
2006 National Ambient Air Quality Standards (NAAQS) for Fine Particulate Matter (PM2.5): Designating Nonattainment Areas
This report focuses primarily on the NAAQS implementation process for designating geographical nonattainment areas with respect to the tightening of the PM2.5 standards under the 2006 particulates NAAQS, including comparisons with the final designations under the 1997 PM2.5 NAAQS. Also included is a brief overview of states' subsequent obligations for developing and submitting implementation plans (SIPs) for attaining or maintaining compliance with the NAAQS.
Date:
October 25, 2012
Creator:
Esworthy, Robert
Object Type:
Report
System:
The UNT Digital Library