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.

This report discusses the continued debate amongst congressional policymakers regarding telecommunications reform. A major point of the ongoing discussion is whether action is needed to ensure unfettered access to the Internet.

This report discusses the current debate over "net neutrality." While there is no single accepted definition of "net neutrality," most agree that any such definition should include the general principles that owners of the networks that compose and provide access to the Internet should not control how consumers lawfully use that network, and they should not be able to discriminate against content provider access to that network.

This report discusses the current political state of Iran, focusing particularly on the influence of the Taliban and other militant groups and on the leadership of Afghan President Hamid Karzai. This report also discusses the U.S.-Iran relationship and U.S. efforts under the Obama Administration to provide military, reconstructive, and stabilization aid.

On February 24, 2011, the Department of Defense (DOD) announced the Boeing Company as the winner of a competition to build 179 new KC-46A aerial refueling tankers for the Air Force. This report discusses the KC-46A acquisition program, which is a subject of intense interest because of the dollar value of the contract and the number of jobs it would create, among other things. This report also discusses several oversight issues that could arise for Congress, including if the contract award followed the DOD's announced competition strategy and metrics. This report also discusses this contract in respect to the FY2011 defense authorization bill and the FY2011 DOD appropriations bill.

This report consists of the alternative Minimum Tax for Individuals.

This report contains a preview of the Asia-Pacific Economic Cooperation (APEC) in Honolulu.

This report covers a major issue for policymakers: whether the United States can sustain its preeminent position in aerospace, given the intentions of numerous foreign manufacturers to enter the small commercial jet aircraft segment by 2016.

This report discusses a number of implementation issues surrounding an economic inflation target. These include what rate of inflation to target, what inflation measure to use, whether to set a point target or range, and what penalties to impose if a target is missed.

This report evaluates design elements of previous Clean Energy Standards (CES) proposals, summarizes the Administration’s CES policy framework, provides state-level baseline CES compliance analysis, and presents several policy options that Congress might consider as part of a CES debate.

This report compares the current federally-supported medical screening and treatment program offered to various persons affected by the terrorist attacks of September 11, 2001, with the federal program established by Title I of P.L. 111-347, the James Zadroga 9/11 Health and Compensation Act of 2010.

This report discusses historical development and legal authorities related to contracting programs for Alaska Native Corporations.

This report discusses legislative action that applied the Budget Control Act (BCA)-mandated spending reduction to FY2012 defense funding legislation was taken by the Senate Appropriations Committee on September 7, 2011, when it adopted discretionary spending ceilings for each of its 12 subcommittees that required the Defense Subcommittee to cut $25.9 billion from the President's request for programs funded by the DOD Appropriations bill. On September 15, the Senate Appropriations Committee reported an amended version of the House-passed DOD Appropriations bill (H.R. 2219) that would cut $29.3 billion from the Administration request.

This report discusses key budgetary issues for FY2011 involving the Energy and Water Development appropriations bill, which provides funding for civil works projects of the Army Corps of Engineers, the Department of the Interior's Bureau of Reclamation, the Department of Energy, and a number of independent agencies.

This report aggregates various issues surrounding federal crime control into five broad themes: violent crime control, combating fraud and theft, drug control, sentencing reform, and state and local justice assistance. Within these themes, the report examines more specific issues that confronted the 111th Congress. Issues discussed under the umbrella of violent crime control include hate crimes, gangs, and gun control. Issues related to the federal government's efforts to combat fraud and theft include identity theft and organized retail crime.

This report reviews how the program works and provides an analysis of recent program funding, recipients, and the role being played by the program in the distribution of federal student aid.

This report summarizes the FY2011 budget request for research & development (R&D) funding, including comparisons to R&D funding requests in the FY2010 budget. Congress will play a central role in defining the nation's R&D priorities, especially with respect to two overarching issues: the extent to which the Federal R&D investment can grow in the context of increased pressure on discretionary spending and how available funding will be prioritized and allocated. This report breaks down in detail the various aspects of the President's FY2011 R&D funding request.

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This report presents current data on estimated ownership of U.S. Treasury securities and major holders of federal debt by country. Federal debt represents the accumulated balance of borrowing by the federal government.

This report surveys the homestead exemption laws of the 50 states and the District of Columbia with an emphasis on the amount of the exemptions and the extent to which debtors may choose between federal and state exemptions.

This report focuses on the United States' relationship with Iran and how the Obama Administration is handling prior administrations' economic sanctions against Iran. However, with subsequent negotiations yielding no firm Iranian agreement to compromise regarding their nuclear program, the Administration has focused on achieving the imposition of additional U.N., U.S., and allied country sanctions whose cumulative effect would be to compel it to accept a nuclear bargain.

This report assesses the variables involved in determining whether or not biopower (i.e., electricity generated from biomass) is a carbon-neutral alternative to fossil fuels as a way to help meet meet U.S. energy demands and reduce U.S. greenhouse gas (GHG) emissions. It includes information about the biomass carbon cycle, GHG accounting for biopower production, recent developments affecting the assessment, and overview of whether or not it can be considered carbon neutral, and legislative implications.

This report presents data regarding the persons killed, missing, and buildings totally or partially damaged after the disaster in Japan. The report discusses the economic impact the disaster had on Japan and the impact on U.S. imports from and exports to Japan.

This report provides an overview of the drug flows in the Americas and U.S. anti-drug assistance programs in the region. It also raises some policy issues for Congress to consider as it exercises oversight of U.S. anti-drug programs and policies in the Western Hemisphere.