This report briefly describes the Guidance; provides opposing views on the Guidance, including past congressional legislation; summarizes a study on potential corporate costs and benefits of implementing the Guidance; and examines the impact of the Guidance from the perspectives of investors, corporations, and finance professionals.

This report provides background information regarding U.S. policy on "One China". The second part of this report discusses the highlights of key statements by Washington, Beijing, and Taipei.

This report discusses the EPA's federally-mandated program for controlling stormwater discharges from industrial plants and municipalities.

This report focuses on the implications that certain elements of China's military modernization may have for future required U.S. Navy capabilities. The issue for Congress addressed in this report is: How should China's military modernization be factored into decisions about U.S. Navy programs? Congress's decisions on this issue could significantly affect future U.S. Navy capabilities, U.S. Navy funding requirements, and the U.S. defense industrial base, including the shipbuilding industry.

This report describes the relationship between the United States and the Sultanate of Oman, especially with respect to Oman's support of U.S. efforts toward peace in the Middle East, the U.S. free trade agreement with Oman, and Oman's relatively close relations with Iran, the last of which seems incongruous with the other positive aspects of Oman's relationship with the U.S.

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The Social Services Block Grant (SSBG) is a flexible source of funds that states use to support a wide variety of social services activities. States have broad discretion over the use of these funds. In FY2009, the most recent year for which expenditure data are available, the largest expenditures for services under the SSBG were for child care, foster care, and special services for the disabled. This report provides background and funding information about the SSBG.

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This report summarizes by what measures the Constitution requires Congress to determine its own pay, the annual payment adjustment procedure, changes in pay over time since 1789, and related legislation.

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This report outlines the floor procedure in the House of Representatives. The House considers bills and resolutions on the floor under several different sets of procedures governing the time for debate and the opportunities for amendment. Some procedures allow 40 or 60 minutes for debate; others permit debate to continue until a majority of Members vote to end it. Some procedures prohibit most or all floor amendments; others allow Members to offer any amendments that meet the requirements of the House's rules and precedents. Notwithstanding these differences, the rules, precedents, and practices of the House generally are designed to permit the majority to work its will in a timely manner.

This report discusses a plan announced by EPA in January 2005, called the Air Compliance Agreement, intended to produce air quality monitoring data on animal agriculture emissions from a small number of farms, while at the same time protecting all participants (including farms where no monitoring takes place) through a "safe harbor" from liability under certain provisions of federal environmental laws.

This report provides information and analysis relevant for Congress on the following: assessments of U.S.-Turkey relations, Turkish foreign policy, and Turkey's strategic orientation, Turkish efforts to cooperate with the United States against the Islamic State in Syria and Iraq, and key issues regarding Turkey's domestic politics.

This report provides a brief history of tolling on federal roads and relevant current law. It also discusses financial realities on toll roads and tolling policy issues.

This report provides an overview of U.S.-China commercial ties, identifies major issues of contention, describes the Trump Administration's trade policies toward China, and reviews possible outcomes.

This report discusses the current political and economic conditions in Russia, focusing on the impact of Vladimir Putin's leadership and the leadership of his successor, Dmitriy Medvedev, both of which have steered Russia away from progress toward democratization. The report also discusses the state of the economy since the Soviet collapse in 1999, how the recent global economic downturn has affected Russia, the state of Russia's military, and the current relationship between Russia and the United States.

This report provides an overview of the North Korean economy, its external economic relations, reforms, and U.S. policy options.

This report assesses the effects of the absence of intelligence authorization legislation since FY2005. Since FY2005, no annual intelligence authorization bill has been enacted. Although the National Security Act requires intelligence activities to be specifically authorized, this requirement has been satisfied in recent years by one-sentence catch-all provisions in defense appropriations acts authorizing intelligence activities.

This report first provides a brief federal legislative history of identity theft laws. It analyzes the current trends in identity theft, including prevalent identity theft-related crimes, the federal agencies involved in combating identity theft, and the trends in identity theft complaints and prosecutions.

This report discusses the Ebola virus disease (Ebola or EVD), which is a severe, often fatal disease that was first detected near the Ebola River in the Democratic Republic of the Congo (DRC) in 1976.

This report presents a profile of the membership of the 113th Congress (2013-2014). Statistical information is included on selected characteristics of Members, including data on party affiliation, average age, occupation, education, length of congressional service, religious affiliation, gender, ethnicity, foreign births, and military service.

This report examines the original intent and purpose of the Berry Amendment and legislative proposals to amend the application of domestic source restrictions, as well as potential options for Congress.

This report provides an overview of the Employee Retirement Income Security Act (ERISA) preemption, discusses legal challenges to fair share laws, and analyzes the fair share requirements included as part of the Massachusetts Health Care Reform Act.

This report begins with an overview of both the FISC and the FISA Court of Review, including the jurisdiction of these courts, how the judges are appointed, and the FISC's practices and procedures for reviewing and issuing surveillance orders. The report then discusses the scope and underlying legal principles behind congressional regulation of the procedures of the federal courts, and applies those principles with respect to the various proposals to reform the FISA judicial review process.