This report discusses trade issues in the 109th Congress. For over 50 years, U.S. trade officials have negotiated multilateral trade agreements to achieve lower trade barriers and rules to cover international trade. During the 108th Congress, U.S. officials negotiated and Congress approved four bilateral free-trade agreements with Australia, Chile, Morocco, and Singapore.

This report discusses policy and legislation regarding fish and marine mammals. These animals are important resources in open ocean and nearshore coastal areas. Commercial and sport fishing are jointly managed by the federal government and individual states. Many laws and regulations guide the management of these resources by federal agencies.

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Cuba under Fidel Castro remains a hard-line communist state with a poor record on human rights that has deteriorated significantly since 2003. With the cutoff of assistance from the former Soviet Union, Cuba experienced severe economic deterioration from 1989 to 1993. While there has been some improvement since 1994, as Cuba has implemented limited reforms, the economy remains in poor shape. This report discusses the most recent development in Cuba, including political and economic conditions and the U.S. policy towards Cuba. It also considers the issues in U.S.-Cuban Relations.

This report includes recent developments in federal child care programs and tax provisions. The report discusses several federal programs that support child care or related services, primarily for low-income working families. In addition, the tax code includes provisions specifically targeted to assist families with child care expenses. The report presents the legislative activity in the 108th Congress in regard to child care legislature and provisions.

This report provides an overview of federal food safety activities and issues of concern to congress.

In this report several other Clean Water Act issues are likely to receive congressional attention, through oversight hearings and possibly in legislative proposals. Among the topics of interest is whether and how the Administration will revise the current program for restoration of pollution-impaired waters (the Total Maximum Daily Load, or TMDL program), in view of controversy over regulatory changes made during the Clinton Administration and continuing disagreement among states, cities, industry, and environmental advocates about program effectiveness and efficiency.

This report contains the information related to the fishery, aquaculture, and marine mammal legislation enacted by the 108th Congress

This report discusses the re authorization of transit programs funded by the Federal Transit Administration’s (FTA).

Churches and other Internal Revenue Code (IRC) Section 501(c)(3) tax-exempt organizations can lose their tax-exempt status if they participate in a political campaign. The Houses of Worship Free Speech Restoration Act, H.R. 235 (108th Congress) would permit churches to engage in limited types of political campaign activity, in unlimited amounts, without jeopardizing their tax-exempt status. This report provides an overview of current tax and campaign finance law relevant to this legislation, a discussion of how H.R. 235 (108th Congress) would amend current law, and a comparison of H.R. 235 (108th Congress) to H.R. 2357 (107th Congress).

This report provides information about the Budgeting and Priority-Setting Issues, 108th Congress on Federal Research and Development. Federal R & D funding priorities change over time, reflecting presidential and national preferences.

This report discusses the President, House and Senate tax proposals. Beyond the comprehensive tax proposals, both the House and the Senate have considered a range of targeted tax proposals. One of the first tax-related measures considered during the 108th Congress would provide tax reductions to armed services personnel. Congress has also initiated reconsideration of legislation not completed in the 107th Congress: tax incentives for charitable giving deductions, pension diversification, energy taxation, and tax shelters.

This report compares H.R. 1085, as reported to the House, and S. 610, as passed by the Senate, with current law. Both bills would provide enhanced flexibilities for human resources management at NASA by creating a new Chapter 98 on NASA in Title 5 of the United States Code.

This report discusses Congresses plans for the Individuals with Disabilities Education Act (IDEA) and the amendments made to the due process and provision of free appropriate public education (FAPE). On November 21, 2003, the Senate agreed to limited consideration of S. 1248 to certain amendments such as attorney's fees.