This report discusses how the estate and gift tax works and examines various policy options. The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16) repeals the estate tax after 2009. In the 108th Congress, some policymakers have proposed eliminating the sunset provision in the EGTRRA, thus making repeal of the estate tax permanent.

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This report begins with an overview of Individuals with Disabilities Education Act (IDEA). It then discusses the distinction made in IDEA between medical services and health services. The report then summarizes the provisions in law that link Medicaid funding to IDEA. Next the report provides an overview of the complexities of Medicaid eligibility and covered services. Following that discussion, the report analyzes possible reasons why Medicaid appears to cover relatively little of IDEA health-related costs. Finally the report outlines possible legislative approaches with respect to Medicaid and IDEA.

This report discusses the child tax credit was initially enacted as part of the Taxpayer Relief Act of 1997. Congress passed the credit because it believed that the tax structure did not adequately reflect a family’s reduced ability to pay taxes as family size increased. The Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) increases the child tax credit from its prior law level of $500 to $1,000.

This report discusses the "discharge rule" of the House of Representatives, which allows a measure to come to the floor for consideration, even if the committee of referral does not report it and the leadership does not schedule it. The rule permits either (1) the committee of referral to be discharged from the measure itself; or (2) the Committee on Rules to be discharged from a special rule for considering the measure.

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This report is a brief sketch of the death penalty, terms of imprisonment, fines, sentencing guidelines, forfeitures, civil penalties and other sanctions associated with the proscriptions of the federal Controlled Substances Act and related statutes.

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Stock analysts provide research on companies and make recommendations on their stocks. When analysts are employed by brokerage firms and provide information for the firms’ retail and institutional clients, they are called sell-side analysts. Analysts who work specifically for institutional investors like mutual and pension funds are known as buy-side analysts. Because of their widespread presence in the national media, sell-side analysts’ recommendations have become part of the public domain and they can have significant influence on stock prices. This report examines the performance of the stock analysts in the Enron case.

This report provides background on water quality trading and the EPA policy.

This report contains an explanation of the major provisions of the Federal estate, gift, and generation-skipping transfer taxes. The discussion divides the Federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits.

This report contains an explanation of the major provisions of the Federal estate, gift, and generation-skipping transfer taxes. The discussion divides the Federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits.

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This report discusses the trade provisions of omnibus farm legislation, passed and signed into law in May 2002. The measure includes a trade title reauthorizing, through 2007, the major foreign food aid and agricultural export programs. It also contains other provisions affecting agricultural trade, including new country-of-origin labeling requirements for meat, seafood, and produce; and increased domestic farm subsidies with possible implications for U.S. trade relations.

This report lists these 39 resolutions, provides the Security Council vote on each, and sets out the complete text of each resolution. In addition, a number of relevant U.N. documents are included. The texts of the 24 resolutions adopted in 1990 and 1991 may be found in two CRS reports, 90-513 and 91-395.

THis report provides a brief overview of major issues underlying the debate about possible structural reforms or improvements to the current Medicare system. Medicare is a nationwide health insurance program for the aged and certain disabled persons.

Appropriations are one part of a complex federal budget process that includes budget resolutions, appropriations (regular, supplemental, and continuing) bills, rescissions, and budget reconciliation bills. This report is a guide to one of the 13 regular appropriations bills that Congress considers each year. It summarizes the current legislative status of the bill, its scope, major issues, funding levels, and related legislative activity.

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This report is divided into two parts. The first gives a brief history of the flag protection issue, from the enactment of the Flag Protection Act in 1968 through current consideration of a constitutional amendment. The second part briefly summarizes the two decisions of the United States Supreme Court, Texas v. Johnson and United States v. Eichman, that struck down the state and federal flag protection statutes as applied in the context punishing expressive conduct.

This report discusses the ongoing congressional interest in the pace of U.S. technological advancement due to its influence on U.S. economic growth, productivity, and international competitiveness. Because technology can contribute to economic growth and productivity increases, congressional interest has focused on how to augment private-sector technological development. Legislative activity over the past decade has created a policy for technology development, albeit an ad hoc one. Because of the lack of consensus on the scope and direction of a national policy, Congress has taken an incremental approach aimed at creating new mechanisms to facilitate technological advancement in particular areas and making changes and improvements as necessary.

This report provides background on the Low-Income Home Energy Assistance program (LIHEAP), originally established in 1981 by Title XXVI of P.L. 97-35 and reauthorized several times. It is a block grant program under which the federal government gives states, the District of Columbia, U.S. territories and commonwealths, and Indian tribal organizations (referred to as grantees) annual grants to operate multi-component home energy assistance programs for needy households.