Lame Duck Sessions of Congress, 1935-2012 (74th-112th Congresses) (open access)

Lame Duck Sessions of Congress, 1935-2012 (74th-112th Congresses)

This report discusses how lame duck sessions occur, and the background of the lame duck sessions between 1940 and 2012. A "lame duck" session of Congress occurs whenever one Congress meets after its successor is elected, but before the term of the current Congress ends.
Date: September 19, 2014
Creator: Beth, Richard S. & Tollestrup, Jessica
System: The UNT Digital Library
Energy Tax Policy: Issues in the 112th Congress (open access)

Energy Tax Policy: Issues in the 112th Congress

The economic rationale for interventions in energy markets helps inform the debate surrounding energy tax policy. This report begins by providing background on the economic rationale for energy market interventions, highlighting various market failures. After identifying possible market failures in the production and consumption of energy, possible interventions are discussed. The report concludes with an analysis of energy tax policy as it stands at the start of the 112th Congress.
Date: September 24, 2012
Creator: Sherlock, Molly F.
System: The UNT Digital Library
Federal Tax Benefits for Manufacturing: Current Law, Legislative Proposals, and Issues for the 112th Congress (open access)

Federal Tax Benefits for Manufacturing: Current Law, Legislative Proposals, and Issues for the 112th Congress

This report examines a key element of current federal support for manufacturing: tax benefits.
Date: September 20, 2012
Creator: Guenther, Gary
System: The UNT Digital Library
Federal Contracting and Subcontracting with Small Businesses: Issues in the 112th Congress (open access)

Federal Contracting and Subcontracting with Small Businesses: Issues in the 112th Congress

This report describes and analyzes measures that Members of the 112th Congress have enacted or proposed in response to particular issues pertaining to small business contracting and subcontracting.
Date: September 11, 2012
Creator: Manuel, Kate M. & Lunder, Erika K.
System: The UNT Digital Library
Immigration Legislation and Issues in the 112th Congress (open access)

Immigration Legislation and Issues in the 112th Congress

This report discusses immigration-related issues that have received legislative action or are of significant congressional interest in the 112th Congress.
Date: September 11, 2012
Creator: Bruno, Andorra
System: The UNT Digital Library
Section 179 and Bonus Depreciation Expensing Allowances: Current Law, Legislative Proposals in the 112th Congress, and Economic Effects (open access)

Section 179 and Bonus Depreciation Expensing Allowances: Current Law, Legislative Proposals in the 112th Congress, and Economic Effects

This report examines the current status, legislative history, and economic effects of the two expensing allowances (Section 179 and Bonus Depreciation Allowance) and also discusses initiatives in the 112th Congress to modify them. Expensing is the most accelerated form of depreciation for tax purposes. Section 179 of the Internal Revenue Code (IRC) allows a taxpayer to expense up to $125,000 of the total cost of new and used qualified depreciable assets it buys and places in service in 2012, within certain limits. In addition, Section 168(k) generally allows taxpayers to expense half the cost of qualified assets bought and placed in service in 2012.
Date: September 10, 2012
Creator: Guenther, Gary
System: The UNT Digital Library
Clean Air Issues in the 112th Congress (open access)

Clean Air Issues in the 112th Congress

Report providing a brief overview of the climate change, power plant, and air quality standard issues, as well as information on other Clean Air Act issues that the 112th Congress has addressed.
Date: September 4, 2012
Creator: McCarthy, James E.
System: The UNT Digital Library
Chemical Facility Security: Issues and Options for the 112th Congress (open access)

Chemical Facility Security: Issues and Options for the 112th Congress

The Department of Homeland Security (DHS) has statutory authority to regulate chemical facilities for security purposes. This report provides a brief overview of the existing statutory authority and the regulation implementing this authority. It describes several policy issues raised in previous debates regarding chemical facility security and identifies policy options for congressional consideration. Finally, the report discusses legislation in the Congress regarding whether funding should be continued to fund these efforts.
Date: September 29, 2011
Creator: Shea, Dana A.
System: The UNT Digital Library