The 3.8% Medicare Contribution Tax on Unearned Income, Including Real Estate Transactions (open access)

The 3.8% Medicare Contribution Tax on Unearned Income, Including Real Estate Transactions

This reports summarizes a 3.8% Medicare contribution tax on unearned income and provides examples of how it is applied.
Date: May 18, 2012
Creator: Keightley, Mark P.
Object Type: Report
System: The UNT Digital Library
The "8(a) Program" for Small Businesses Owned and Controlled by the Socially and Economically Disadvantaged: Legal Requirements and Issues (open access)

The "8(a) Program" for Small Businesses Owned and Controlled by the Socially and Economically Disadvantaged: Legal Requirements and Issues

This report provides a brief history of the 8(a) Program, summarizes key requirements, and discusses legal challenges alleging that the program's presumption that members of certain racial and ethnic groups are socially disadvantaged violates the constitutional guarantee of equal protection.
Date: October 12, 2012
Creator: Manuel, Kate M. & Luckey, John R.
Object Type: Report
System: The UNT Digital Library
The “8(a) Program” for Small Businesses Owned and Controlled by the Socially and Economically Disadvantaged: Legal Requirements and Issues (open access)

The “8(a) Program” for Small Businesses Owned and Controlled by the Socially and Economically Disadvantaged: Legal Requirements and Issues

This report discusses the "8(a) Program", the Minority Small Business and Capital Ownership Development Program, which is a federal contracting for small businesses providing small businesses with training, technical assistance, and contracting opportunities.
Date: November 26, 2014
Creator: Manuel, K. M.
Object Type: Report
System: The UNT Digital Library
The “8(a) Program” for Small Businesses Owned and Controlled by the Socially and Economically Disadvantaged: Legal Requirements and Issues (open access)

The “8(a) Program” for Small Businesses Owned and Controlled by the Socially and Economically Disadvantaged: Legal Requirements and Issues

From Summary: "This report provides an overview of the Small Business Administration's (SBA's) Minority Small Business and Capital Ownership Development Program. Based on upon authorities given to the SBA by Sections 7(j) and 8(a) of the Small Business Act of 1958, as amended, this program is commonly known as the "8(a) Program."
Date: March 18, 2010
Creator: Luckey, J. R.
Object Type: Report
System: The UNT Digital Library
The 10-20-30 Plan and Persistent Poverty Counties (open access)

The 10-20-30 Plan and Persistent Poverty Counties

This report discusses the 10-20-30 plan of reallocating funds in rural development programs toward counties with systemic poverty levels defined as 20% of the population being at or below poverty level for 30 years. This report explains why targeting funds to persistent poverty counties might be of interest, how "persistent poverty" is defined and measured, and how different interpretations of the definition and different data source selections could yield different lists of counties identified as persistently poor. This report does not compare the 10-20-30 plan's advantages and disadvantages against other policy options, nor does it examine the range of programs or policy goals for which the 1020-30 plan might be an appropriate policy tool.
Date: February 8, 2018
Creator: Dalaker, Joseph
Object Type: Report
System: The UNT Digital Library
The $50 Billion Threshold in the Dodd-Frank Act: Key Findings (open access)

The $50 Billion Threshold in the Dodd-Frank Act: Key Findings

This report provides an overview key findings from the newly issued CRS Report R45036, Bank Systemic Risk Regulation: The $50 Billion Threshold in the Dodd-Frank Act. It includes some background information and a list of bills that may also affect the legislation.
Date: December 14, 2017
Creator: Labonte, Marc & Perkins, David W.
Object Type: Report
System: The UNT Digital Library
401(k) Plans and Retirement Savings: Issues for Congress (open access)

401(k) Plans and Retirement Savings: Issues for Congress

From Summary: "This report describes seven major policy issues with respect to defined contribution plans include: 1. access to employer-sponsored retirement plans; 2. participation in employer-sponsored plans; 3. contribution rates; 4. investment choices; 5. fee disclosure; 6. leakage from retirement savings; converting retirement savings into income."
Date: January 7, 2011
Creator: Topoleski, John J.
Object Type: Report
System: The UNT Digital Library
S. 488, H.R. 1343, and Section 406 of H.R. 10: Encouraging Employee Ownership (open access)

S. 488, H.R. 1343, and Section 406 of H.R. 10: Encouraging Employee Ownership

This report provides background and a policy discussion of similar legislation, S. 488, H.R. 1343 (which passed the House on April 4, 2017), and Section 406 in H.R. 10, the Financial CHOICE Act, which passed the House on June 8, 2017. According to H.R. 1343's sponsor, Representative Randy Hultgren, the legislation is aimed at "eas[ing] the ability of companies to offer ownership to their ... employees."
Date: August 22, 2017
Creator: Shorter, Gary
Object Type: Report
System: The UNT Digital Library
501(c)(3) Organizations: What Qualifies as "Educational"? (open access)

501(c)(3) Organizations: What Qualifies as "Educational"?

Report that discusses the legal definition of the term "educational," as well as the constitutional implications of that definition.
Date: August 21, 2012
Creator: Lunder, Erika K.
Object Type: Report
System: The UNT Digital Library
501(c)(4)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws (open access)

501(c)(4)s and Campaign Activity: Analysis Under Tax and Campaign Finance Laws

This report discusses 501(c)(4) social welfare organizations, including the requirements necessary to maintain 501(c)(4) status and the requirements for annual reporting to the Internal Revenue Service and Federal Election Commission.
Date: May 17, 2013
Creator: Lunder, Erika K. & Whitaker, L. Paige
Object Type: Report
System: The UNT Digital Library
501(c)(4)s and the Gift Tax: Legal Analysis (open access)

501(c)(4)s and the Gift Tax: Legal Analysis

This report discusses whether substantial donations to tax-exempt 501(c)(4) organizations are subject to the federal gift tax.
Date: August 10, 2012
Creator: Luckey, John R. & Lunder, Erika K.
Object Type: Report
System: The UNT Digital Library
S. 1961 and H.R. 4024: Legislative Responses to a Chemical Storage Facility Spill (open access)

S. 1961 and H.R. 4024: Legislative Responses to a Chemical Storage Facility Spill

This report describes and analyzes the Chemical Safety and Preparedness Act and H.R. 4024, the Ensuring Access to Clean Water Act of 2014.
Date: March 26, 2014
Creator: Copeland, Claudia & Tiemann, Mary
Object Type: Report
System: The UNT Digital Library
S. 1961 and H.R. 4024: Legislative Responses to a Chemical Storage Facility Spill (open access)

S. 1961 and H.R. 4024: Legislative Responses to a Chemical Storage Facility Spill

From Summary: "This report describes and analyzes H.R. 4024 and S. 1961, as reported. The bill share a number of broadly similar provisions-both would direct states or the Environmental Protection Agency (EPA) to establish programs to prevent and respond to releases from chemical storage facilities (H.R. 4024) or tanks (S. 1961) located near drinking water sources-but they take different approaches to doing so; S. 1961 would make programmatic changes by amending the Safe Drinking Water Act (SDWA), while H.R. 4024 would amend the Clean Water Act (CWA)."
Date: August 12, 2014
Creator: Copeland, Claudia & Tiemann, Mary
Object Type: Report
System: The UNT Digital Library
The 2001 and 2003 Bush Tax Cuts and Deficit Reduction (open access)

The 2001 and 2003 Bush Tax Cuts and Deficit Reduction

This report uses the context of the current and long-term economic environment to examine the tax cuts implemented by the George W. Bush Administration, including the Economic Growth and Tax Relief Reconciliation Act of 2001 and the Jobs and Growth Tax Relief Reconciliation Act of 2003.
Date: July 18, 2012
Creator: Hungerford, Thomas L.
Object Type: Report
System: The UNT Digital Library
2001 Authorization for Use of Military Force: Issues Concerning Its Continued Application (open access)

2001 Authorization for Use of Military Force: Issues Concerning Its Continued Application

This report discusses the Congress-enacted legislation (2001 AUMF; P.L. 107-40; 50 U.S.C. §1541) to authorize the use of military force against those who perpetrated or provided support for the attacks on September 11, 2001.
Date: April 14, 2015
Creator: Weed, Matthew C.
Object Type: Report
System: The UNT Digital Library
2006 National Ambient Air Quality Standards (NAAQS) for Fine Particulate Matter (PM2.5): Designating Nonattainment Areas (open access)

2006 National Ambient Air Quality Standards (NAAQS) for Fine Particulate Matter (PM2.5): Designating Nonattainment Areas

This report focuses primarily on the NAAQS implementation process for designating geographical nonattainment areas with respect to the tightening of the PM2.5 standards under the 2006 particulates NAAQS, including comparisons with the final designations under the 1997 PM2.5 NAAQS. Also included is a brief overview of states' subsequent obligations for developing and submitting implementation plans (SIPs) for attaining or maintaining compliance with the NAAQS.
Date: October 25, 2012
Creator: Esworthy, Robert
Object Type: Report
System: The UNT Digital Library
The 2006 U.S.-Canada Softwood Lumber Trade Agreement (SLA): In Brief (open access)

The 2006 U.S.-Canada Softwood Lumber Trade Agreement (SLA): In Brief

This report provides information and analysis on the 2006 Softwood Lumber Agreement (SLA) to provide background for current negotiations over softwood lumber.
Date: May 18, 2017
Creator: Hoover, Katie & Fergusson, Ian F.
Object Type: Report
System: The UNT Digital Library
The 2007-2009 Recession: Similarities to and Differences from the Past (open access)

The 2007-2009 Recession: Similarities to and Differences from the Past

According to the National Bureau of Economic Research (NBER), the U.S. economy was in a recession for 18 months from December 2007 to June 2009. It was the longest and deepest recession of the post-World War II era. This report provides information on the patterns found across past recessions since World War II to gauge whether and how this recession might be different.
Date: October 6, 2010
Creator: Labonte, Marc
Object Type: Report
System: The UNT Digital Library
The 2010 Decennial Census: Background and Issues (open access)

The 2010 Decennial Census: Background and Issues

The U.S. Constitution--Article 1, Section 2, clause 3, as modified by Section 2 of the Fourteenth Amendment--requires a population census every 10 years, to serve as the basis for reapportioning seats in the House of Representatives. Decennial census data also are used for within-state redistricting and in certain formulas that determine the annual distribution of more than $400 billion dollars in federal and state funds. This report discusses the major innovations that were planned for the 2010 census, problems encountered with the attempt to automate certain census field operations, the persistent differential census undercount of less advantaged groups in the population, and efforts to ensure an equitable census.
Date: May 24, 2010
Creator: Williams, Jennifer D.
Object Type: Report
System: The UNT Digital Library
The 2010 Deepwater Horizon Oil Spill: Natural Resource Damage Assessment Under the Oil Pollution Act (open access)

The 2010 Deepwater Horizon Oil Spill: Natural Resource Damage Assessment Under the Oil Pollution Act

Report that examines the Natural Resources Damage Assessment (NRDA) process under the Oil Pollution Act (OPA) in the context of the Deepwater Horizon spill.
Date: July 24, 2013
Creator: Vann, Adam & Meltz, Robert
Object Type: Report
System: The UNT Digital Library
2010 Non-Proliferation Treaty (NPT) Review Conference: Key Issues and Implications (open access)

2010 Non-Proliferation Treaty (NPT) Review Conference: Key Issues and Implications

The report includes a short summary of the provisions and goals of the Non-Proliferation Treaty (NPT) and a brief history of past review conferences. It also discusses the key issues that the participants are likely to address during the 2010 conference.
Date: May 3, 2010
Creator: Kerr, Paul K.; Nikitin, Mary Beth; Woolf, Amy F. & Medalia, Jonathan
Object Type: Report
System: The UNT Digital Library
The 2010 Oil Spill: Criminal Liability Under Wildlife Laws (open access)

The 2010 Oil Spill: Criminal Liability Under Wildlife Laws

This report highlights the possible ways to prosecute those who caused the 2010 oil spill in the Gulf of Mexico. The report suggests that prosecution can be done under laws such as the ESA (Endangered Species Act) or the MMPA (Marine Mammal Protection Act) both of which provide for civil and criminal punishment. However, the most likely law to be used will be the MBTA (Migratory Bird Treatment Act) which makes it a crime to kill migratory birds. The report suggests that the MBTA would be the best method to prosecute for criminal liability.
Date: August 31, 2010
Creator: Alexander, Kristina
Object Type: Report
System: The UNT Digital Library
The 2010 Oil Spill: Criminal Liability Under Wildlife Laws (open access)

The 2010 Oil Spill: Criminal Liability Under Wildlife Laws

In April 2010 an explosion occurred on an oil rig in the Gulf of Mexico, reportedly killing 11 people, and, according to federal experts, causing the worst oil spill in U.S. history. Millions of barrels of oil are believed to have leaked into the Gulf of Mexico. As the oil spreads, the implications for harm to wildlife grow. The United States has many laws that protect wildlife from harm. This report discusses three: the Endangered Species Act, the Marine Mammal Protection Act, and the Migratory Bird Treaty Act.
Date: June 28, 2010
Creator: Alexander, Kristina
Object Type: Report
System: The UNT Digital Library
The 2010 Oil Spill: MMS/BOEMRE and NEPA (open access)

The 2010 Oil Spill: MMS/BOEMRE and NEPA

This report reviews the environmental procedures required following the explosion of an oil well on a tract leased by BP from the federal government.
Date: March 2, 2011
Creator: Alexander, Kristina
Object Type: Report
System: The UNT Digital Library