This report provides a general overview of the child and dependent care tax benefits, focusing on eligibility requirements and benefit calculation. The report also includes some summary data on these benefits which highlight some of the characteristics of claimants.

This report provides background information and discusses potential issues for Congress regarding the Navy's FFG(X) program, a program to procure a new class of guided-missile frigates. The FFG(X) program was initiated as part of the Navy's FY2018 budget submission. The Navy wants to procure the first FFG(X) in FY2020. The Navy's proposed FY2018 budget requests $143.5 million in research and development funding for the program. The FFG(X) program presents several potential oversight issues for Congress. Congress's decisions on the program could affect Navy capabilities and funding requirements and the shipbuilding industrial base.

This report discusses the the case "House of Representatives v. Hargan" which was a case by the Department of Health and Human Services (HHS) appealing the House's decision to end cost-sharing reduction (CSR) payments. Questions regarding the status of the case and possible legal and legislative methods of restoring CSR payments are addressed.

This report discusses the cost-of-living adjustments (COLAs) for Social Security and the upcoming COLA set to begin in January 2018. Calculations used to determine COLA amounts and a brief history of their use is also included.

This report discusses the changing international security environment and how the new realities should effect U.S. defense spending and strategy.