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This report gives a brief overview of the evolution of the U.S. Supreme Court's interpretation of the Establishment Clause of the First Amendment in regards to sectarian schools at all levels. It analyzes the categories of aid that have been addressed by the Court and also explains which categories have been held to be constitutionally permissible or impermissible, both at the elementary and secondary school level and at the college level. The report also briefly discusses H.R. 1 of the 111th Congress, economic stimulus legislation that includes provisions that would provide assistance to institutions of higher education for modernization, renovation, and repair of facilities.

This report examines three main categories of tax reform: fundamental tax reform, tax reform based on the elimination of the individual alternative minimum tax (AMT), and proposals for reforming the corporate income tax in the 111th Congress.

This report summarizes several emergency management and homeland security programs, and identifies and analyzes potential issues for the 111th Congress. These issues include the purpose and number of assistance programs; the evaluation of the use of grant funding; the determination of eligible grant recipients; the programs' funding amounts; and the programs; funding distribution methodologies.