This report discuses the 2010 expansion of reporting requirements listed in IRC (Internal Revenue Code) 6041. The controversy in these expansions lies in the burden the expansion imposes on small businesses. The report also describes the pieces of legislation that have amended IRC 6041, and the implications of that legislation along with the consequences of IRC 6041.

Most Elementary and Secondary Education Act (ESEA) programs, including the 21st Century Community Learning Centers (21st CCLC) program, expired at the end of FY2000.1 Included in the No Child Left Behind Act is the reauthorization of the 21st CCLC, with, a new location (Title IV, Part B, 21st Century Schools), and several substantive changes. On December 13 and 18, 2001, respectively, the House and Senate adopted the conference version of H.R. 1, The No Child Left Behind Act. The President signed H.R. 1 into law (P.L. 107-110) on January 8, 2002. This report summarizes the major provisions of the reauthorized 21st CCLC program. The reauthorized program is structured as a formula grant program to states, in response to concerns that a program as large as the 21st CCLC could no longer be equitably administered as a competitive grant program. In addition, the reauthorized program formally endorses an exclusive focus for the 21st CCLC on after-school hours activities for children and youth.

The 105th Congress is undertaking a thorough review of federal laws and policies affecting the nationwide system of federal and state agricultural research laboratories and agencies, the land grant Colleges of Agriculture and related schools of forestry and veterinary medicine, and the continuing education programs of the Cooperative Extension System. In preparation for hearings and subsequent debate on these subjects, this report provides an overview of all the components of the system, its major programs, and its funding.

This report discusses the U.S. Air Force in-flight aerial refueling aircraft program. The KC-135, which makes up the preponderance of the Air Force's tanker force, is among the Air Force's oldest aircraft.

This issue brief discusses the Airport Improvement Program and its complement, the Passenger Facility Charge (PFC). After a brief history of federal support for airport construction and improvement, the report describes AIP funding, its source of revenues, funding distribution, the types of projects the program funds, AIP and PFC policy issues, and the allowable use of AIP funds for airport security purposes.

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 is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Agriculture.

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 about political, economic, and security challenges facing Azerbaijan.

This report is a collection of publications on the subject of multi-national corporations from the years 1970 through 1975.

Biennial budgeting is a concept that may include several variations. It may involve multiyear authorizations, two-year budget resolutions, or two-year appropriations, or some combination of the three. Most proposals incorporate all three factors. This report presents the view of proponent and critics of biennial budgeting.

Thirty-nine black Members serve in the 107th Congress, all in the House of Representatives. In 210 years of congressional history, there have been 107 black Members of Congress: 103 elected to the House and four to the Senate. This report includes alphabetical listing of black members, selected biographical information, and committee assignments during their tenure in office.

This report is about the Broadband Internet Access, The Background and analysis of Broadband. It's importance, and about broadband technologies like Cable, Satellite and other technologies. The status of Broadband Deployment and Development Issues.

This report consists of the bureau of prisons in operations and budget.

This report reviews the nature of Environmental Protection Agency's (EPA's) authority, as well as that of California and other states, to regulate emissions from mobile sources. It includes a discussion fo the applicability of that authority to greenhouse gases (GHGs) and issues related to the California waiver request.

This report discusses selected campaign finance policy issues that may receive attention during the 111th congress. Questions about the health of the presidential public financing system were especially prominent during the 2008 election cycle.

There is a likelihood of large reserves of crude oil and natural gas in the Caspian Sea region, and a consequent large increase in oil and natural gas production from that area. Because diversity of energy sources is a consideration in Congressional deliberations on energy policy, this prospect could play a role in such discussions. However, there are notable obstacles to increases in Caspian Sea region production of oil and gas that may slow development.

This report provides a background on the Child Care and Development Block grant.

This report provides an overview of U.S.-China economic relations, surveys major trade disputes, and lists bills introduced in the 111th Congress that would impact bilateral commercial ties.

This report provides background on China's economic rise; describes its current economic structure; identifies the challenges China faces to keep its economy growing strong; and discusses the challenges, opportunities, and implications of China's economic rise for the United States.

This report discusses the MultiPollutant approaches to controlling Powerplant emissions regarding Clean Air after the Clean Air Interstate Rule(CAIR) decision.

This report covers steps taken by the Obama Administration, in conjunction with Department of Energy, to terminate the Yucca Mountain project.

This report provides a brief history and recent developments regarding the comprehensive nuclear-test-ban treaty (CTBT). The U.N. General Assembly adopted the CTBT in 1996. The report discusses the national positions on testing and the CTBT, The North Korean nuclear test, stockpile stewardship, and CTBT pros and cons.

This report discusses the constitutionality of the creation of an at-large congressional district.

This report discusses the congressional activities that have included ratification of the UNFCCC (1992), enactment of implementing legislation and funding of research and development of climate change.