This report describes the current federal tax structure and provides some statistics on the tax system as a whole, as of 2017.

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 provides a basic overview of interim continuing resolutions (CRs) and highlights some specific issues pertaining to operations of the Department of Defense (DOD) under a CR.

This report discuses the United States Fire Administration (USFA) and their funding for fiscal year 2017 in comparison with recent years. The Administration's FY2017 budget proposed $42.3 million for USFA, a 3.8% decrease from the FY2016 level.

This report contains three tables that, together, provide an overview of the American Health Care Act (AHCA) provisions, as amended by the five manager's amendments and the amendment referenced in H.Res. 254. Table 1 includes provisions that apply to the private health insurance market, Table 2 includes provisions that affect the Medicaid program, and Table 3 includes provisions related to public health and taxes. Each table contains a column identifying whether the AHCA provision is related to an ACA provision (e.g., whether the AHCA provision repeals an ACA-related provision). In addition to the three tables, the report includes more detailed summaries of each AHCA provision and two graphics showing the effective dates of AHCA provisions. Figure 1 covers AHCA provisions related to the private health insurance market, public health, and taxes. Figure 2 covers AHCA provisions related to the Medicaid program. A table identifying key CRS policy staff appears at the end of the report.

This report discusses the dispute between Qatar and several of its Gulf State and Arab neighbors led by Saudia Arabia which has resulted in the isolation of Qatar by Saudia Arabia, UAE, Bahrain, and Egypt. The Saudi-led coalition has accused Qatar of supporting terrorism because of their support for the Muslim Brotherhood. Potential implications of the dispute for the United States are then discussed.

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 briefly addresses questions about the extent to which the executive branch may unilaterally renegotiate the North American Free Trade Agreement (NAFTA) and implement amendments to the agreement in domestic law without further action from Congress.

This report discusses the use and rules regarding invoking Fifth Amendments rights during Congressional investigations in the wake of the use of the Fifth Amendment by former national security adviser Michael Flynn during Congressional investigations.

This report discusses the Federal Workers Compensation Act (FECA) which governs disability and death benefits for federal employees who are injured, become ill, or are killed on the job. Key policy issues facing the program, including the disproportionate share of claims and program costs attributed to postal workers, the payment of FECA benefits after retirement age, the overall level of FECA disability benefits as compared with those offered by the states, the administration of the FECA program, and the costs associated with prescriptions for compounded medications are also discussed. A legislative history of the FECA program is provided in Appendix B.

This report first provides a general overview of the current Earned Income Tax Credit (EITC) credit. The report then summarizes the key legislative changes to the credit and provides analysis of some of the congressional intentions behind these changes. An overview of the current structure of the EITC can be found in Appendix A at the end of this report.

This report discusses the recent developments in the Cuba's political and economic environment. It also discusses the U.S. - Cuba relations and U.S. policy toward Cuba.

This report provides an overview and highlights of the State Department Foreign Operations and Related Appropriations request with an account-by-account comparison of the FY2017 request to the House and Senate committee-passed bills and FY2016 estimates in Appendix A. Appendix B provides the International Affairs 150 function funding levels.

This report discusses deeming resolutions which are used by Congress as a substitute when budget resolution bills are not passed.

This report discusses the case "United States v. Ubaldo" which concerns whether a gun smuggler who smuggled guns from a foreign country through the United States and then into another foreign country can be charged with a federal crime. The Ninth Circuit Court of Appeals upheld the conviction for conspiracy and causing the importation of weapons in violation of the Arms Export Control Act and ban on importing military firearms.

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 provides a broad overview of selected banking-related issues, including prudential regulation, consumer protection, "too big to fail" (TBTF) banks, community banking, regulatory agency structures and independence, and recent market and economic trends. It is not an exhaustive look at all bank policy issues, nor is it a detailed examination of any one issue. Rather, it provides concise background and analyses of certain prominent issues that have been the subject of recent discussion and debate. In addition, this report provides a list of Congressional Research Service reports that examine specific bills, including the Financial CHOICE Act (H.R. 10) and bills proposing to provide regulatory relief for banks.

This report discusses the "To Big To Fail" (TBTF) system of the government intervening and bailing out certain companies whose collapse is deemed too disruptive to the American financial market to let occur. This report discusses the economic issues raised by TBTF, broad policy options, and policy changes made by the relevant Dodd-Frank provisions.

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 three types of housing assistance offered by the Veterans Administration (VA): the loan guaranty program, direct loan programs, and Specially Adapted Housing program. Each ones origins, operations, and funding methods are included. The report also has a section that discusses the default and foreclosure of VA-guaranteed loans.

This report discusses the Army's Infantry Brigade Combat Teams (IBCTs) and three programs meant to address identified needs for improved transport, reconnaissance, and firepower. The three new initiatives are all concerned with developing and acquiring new vehicles of three types known as the Ground Mobility Vehicle (GMV), the Light Reconnaissance vehicle (LRV), and the Mobile Protected Firepower (MPF) vehicle. Issues of Congressional interest include affordability and funding sources, deployability, and sustainability.

This report highlights a series of Supreme Court rulings that have examined separation-of-powers-based limitations on the Exceptions Clause, congressional jurisdiction stripping, and the ability of Congress to amend laws with the purpose of directly impacting litigation. The Court's jurisprudence largely begins with the Reconstruction-era case "United States v. Klein", and leads to "Patchak v. Zinke", which is scheduled for oral argument before the Supreme Court in November 2017.

This report provides U.S. war casualty statistics. It includes data tables containing the number of casualties among American military personnel who served in principal wars and combat operations from 1775 to the present. It also includes data on those wounded in action and information such as race and ethnicity, gender, branch of service, and cause of death. The tables are compiled from various Department of Defense (DOD) sources. Wars covered include the Revolutionary War, the War of 1812, the Mexican War, the Civil War, the Spanish-American War, World War I, World War II, the Korean War, the Vietnam Conflict, and the Persian Gulf War. Military operations covered include the Iranian Hostage Rescue Mission; Lebanon Peacekeeping; Urgent Fury in Grenada; Just Cause in Panama; Desert Shield and Desert Storm; Restore Hope in Somalia; Uphold Democracy in Haiti; Operation Enduring Freedom (OEF); Operation Iraqi Freedom (OIF); Operation New Dawn (OND); Operation Inherent Resolve (OIR); and Operation Freedom's Sentinel (OFS).