This report discusses the alternative minimum tax (AMT) for individuals that was originally enacted to ensure that all taxpayers, especially high-income taxpayers, pay at least a minimum amount of federal taxes.

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 passes each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on the District of Columbia Appropriations.

This report is intended to provide a summary of legislative attempts to address issues of energy development and preservation in the Refuge from the 95th Congress through the 110th Congress, with emphasis on the 107th through 110th Congresses.

The report discusses the FY 2001 Grants, FY 2002 Grants, FY 2003 Grants and FY 2004 Grants. It also points out the distribution of Fire Grants and Program Evaluation.

This report discusses the firefighting activities that are traditionally the responsibility of states and local communities. The report also talks about the funding for firefighters, which is provided mostly by state and local governments. However, during the 106th Congress, many in the fire community asserted that local fire departments require and deserve greater support from the federal government.

This report discusses Attorney General Jeff Sessions' memorandum on federal marijuana enforcement policy sent to all U.S. Attorneys that immediately rescinds guidance documents specific to marijuana enforcement. It provides background on the memorandum, the relevant regulations, and implications of withdrawing previous guidance.

This report provides an overview of the current debate over whether a holder of a patent essential to an industry standard, who has promised to license such patented technology on fair, reasonable, and non-discriminatory (FRAND) terms, may nevertheless obtain an injunction from a federal court or an exclusion order from the International Trade Commission against infringing products that implement the industry standard. The report first summarizes several fundamental principles of patent law, then discusses the relationship between standard-setting organizations and FRAND licensing.

This report provides an overview of the recent tragedy in Bangladesh and the Bangladesh economic environment and culture. It also notes the responses to the tragedy, to date, from Congress, the Administration, the ILO, the Bangladesh government, and the private sector.

This report discusses biennial budgeting, which includes several variations. It may involve multiyear authorizations, two-year budget resolutions, two-year appropriations, or some combination of the three.

Background of birthright citizenship to alien parents in the U.S. The report ends with a detail of amendments in the 112th Congress that would amend the Constitution to exclude from citizenship at birth persons born in the United States whose parents are unlawfully present in the United States or are non-immigrant aliens.

This report looks at the history and current status of sequestration at it relates to Congress, including how it is enacted and special rules that can apply. "Sequestration" is a process of automatic, largely across-the-board spending reductions under which budgetary resources are permanently canceled to enforce certain budget policy goals.

Report that reviews the relationship between the United States, Taiwan, and China, and comprehensively reviews the evolution of the "one China" issue as it has been articulated in key statements by Washington, Beijing, and Taipei.

This report provides legal background on the Clean Power Plan rule (CPP) to regulate emissions of greenhouse gases (GHGs), its Clean Air Act (CAA) framework under Section 111, and climate-related lawsuits that have preceded the present litigation over the CPP. It then gives an overview of the participants in the current litigation, including two groups of Members of Congress, who have offered briefs in support of the petitioners and the respondents, respectively.

The report discusses about Oceanic conditions, climate, and weather events that can impact fishery resources and/or commercial infrastructure such as boats, shore side processing, and ports. It also points out about commercial fishery failure determinations.

This report describes the re-authorization of the Commodity Futures Trading Commission (CFTC), created in 1974.

This report describes the competition requirements currently governing the procurement activities of federal agencies. It addresses several issues, including what contracts are subject to competition requirements, what constitutes full and open competition for government contracts, and the circumstances permitting agencies to award contracts on the basis of other than full and open competition. It also briefly describes the benefits and drawbacks of competition, situates recent reform efforts within their historical context, and discusses how the policy debates surrounding competition in federal contracting can shape legislative responses.

The report discusses the legislation that has been introduced that would expand the statutory exemption for computer employees to include workers whose job duties include network or database analysis and workers who manage or train employees who qualify for the exemption.

The recent online publication of classified defense documents by the organization WikiLeaks and subsequent reporting by the New York Times and other news media have focused attention on whether such publication violates U.S. criminal law. The Justice Department and Department of Defense are investigating the circumstances to determine whether any prosecutions will be undertaken in connection with the disclosure. This report discusses the statutory prohibitions that may be implicated, including the Espionage Act; the extraterritorial application of such statutes; and the First Amendment implications related to such prosecutions against domestic or foreign media organizations and associated individuals. The report provides a summary of recent legislation relevant to the issue as well as some previous efforts to criminalize the unauthorized disclosure of classified information.

Restrictions on travel to Cuba have been a key and often contentious component in U.S. efforts to isolate Cuba's communist government since the early 1960s. In January 2011, the Obama Administration announced policy changes further easing restrictions on travel and remittances. In the first session of the 112th Congress, there were several attempts aimed at rolling back the Obama Administration's actions easing restrictions on travel and remittances. Several initiatives were also introduced that would further ease or lift such restrictions altogether. This report discusses the details of these policy changes.

This report gives an historical overview of debt limits, discusses how the total debt of the federal government can increase and how the current economic slowdown has led to higher deficits and thereby a series of debt limit increases, as well as legislation related to these increases.

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This report consists of selected list of references.

This report summarizes S. 2155 and highlights major policy proposals of the bill, as reported by committee.

This report focuses on four broad policy issues within both the ESEA and IDEA, which potentially create differing expectations or requirements for schools and teachers educating students with disabilities.