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Lobbyists and interest groups play an active role in the American legislative process. Information on lobbyist registrations and on interest groups in general is available from a variety of online and printed sources, including files available for public inspection. This report is a guide for locating governmental sources that maintain files on lobby groups, their registrations, and finances. Also included in this report are nongovernmental sources that offer background information on the lobbyists and interest groups who focus on legislation in Washington.

This report is intended to provide information about the direct assistance for education expenses provided through the federal income tax system, thereby placing HEA student aid programs in a broader context.

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Mortgage debt cancellation can occur when lenders restructure loans, reducing principal balances, or sell properties, either in advance, or as a result, of foreclosure proceedings. If a lender forgiver or cancels such debt, current tax law treats it as cancellation of debt (COD) income subject to tax. There are exceptions for taxpayers may exclude canceled mortgage debt income under existing law.

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This report compares only the major provisions in the House-and Senate-passed versions of the 2007 farm bill with each other and with current law.

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This report will briefly address the existing law relating to quarantine and isolation, with an emphasis on the interaction of state and federal laws and international agreements.

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For some time there has been a growing sense of urgency to develop and deploy effective missile defenses against a range of long and short range ballistic missile threats. Although many might believe this to be relative new to U.S. national security objectives, such interest has been ongoing since the 1960s, and many current technologies being investigated date their start to the early 1980s. This effort has been challenging technically and politically controversial. Some $110 billion has been spent since the mid-1980s; Congress appropriated $9.3 billion in FY2006. Many observers expect that the 110th Congress will review the current technology and BMD test program in 2007. This report provides a brief overview of U.S. efforts to date.

This report provides background on hedge funds and private equity and summarizes the tax issues.

This report provides a general analysis and overview of current foreclosure issues addressed in the bills cited above. It begins with a description of the behavior of aggregate foreclosure rates. The behaviors of foreclosure rates are placed in the context of activity in the housing and mortgage market to illustrate any relationships. The foreclosure process is then explained, first from the point of view of a traditional financial lending institution, and then from the viewpoint of securitization when loans are sold in secondary markets. Finally, this report collects information from other studies to obtain an estimate of the average foreclosure costs. A brief discussion of the effect uniform foreclosure legislation may have on costs follows.

This report discusses the renewable energy portfolio standard (RPS), under which retail electricity suppliers (electric utilities) must provide a minimum amount of electricity from renewable energy resources or purchase tradable credits that represent an equivalent amount of renewable energy production. The minimum requirement is often set as a percentage share of retail electricity sales.

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This report provides an overview of the current issues on homosexuals and U.S. military policy. It also discusses about recruiting, JROTC, ROTC and campus Policies.

This report analyzes the advantages and disadvantages of proposals to limit portfolio size.

This report discusses the information related to recent developments and U.S interests in Georgia.