The 109th Congress is examining the role of groups organized under section 527 of the Internal Revenue Code (IRC) that are involved in federal elections but are not operating under the requirements and restrictions of federal election law. Although such groups only recently emerged into public awareness, in 2004, they were widely seen as major players in the presidential election, with more than $400 million spent seeking to influence the outcome. Strictly speaking, the term “527” refers to a section of the Internal Revenue Code, which was added in 1975 to provide tax-exempt status to federal, state, and local political organizations, as defined in that statute. The controversy over these 527 groups arises from two factors: the different definitions used in federal election law and tax law as to what constitutes election-related activity and, further, the lack of certainty as to what election law itself regulates or may permissibly regulate. This report discusses these groups in detail, as well as related legislation.

This report discusses air pollutants (petroleum, natural gas, and coal), which account for about two-thirds of U.S. electricity generation. These gases include several pollutants that directly pose risks to human health and welfare. The report also discusses the utilities that are subject to an array of environmental regulations.

This report discusses the ongoing debate about whether or not to approve energy development in the Arctic National Wildlife Refuge (ANWR). Current law forbids energy leasing in the Refuge. This report addresses several legislative options on the issue, as well as policymakers' arguments for and against development, especially in the wake of increasing terrorism since 2000-2001.

This report discusses the ongoing debate about whether or not to approve energy development in the Arctic National Wildlife Refuge (ANWR). Current law forbids energy leasing in the Refuge. This report addresses several legislative options on the issue, as well as policymakers' arguments for and against development, especially in the wake of increasing terrorism since 2000-2001.

This report discusses about Bankruptcy Abuse Prevention and Consumer Protection Act of 2005.

This brief focuses on several issues affecting Bureau of Land Management (BLM) and Forest Service (FS) lands that are of interest to the 109th Congress, and does not comprehensively cover issues primarily affecting other federal lands.

This report discusses how the federal support for child care comes in many forms, ranging from grant programs to tax provisions. It also points out how some programs serve as specifically dedicated funding sources for child care services, while for others, child care is just one of many purposes for which funds may be used.

Child nutrition programs and the Special Supplemental Nutrition Program for Women, Infants, and Children are typically subject to periodic comprehensive reviews, when several appropriations and other authorities expire and have to be reauthorized.

This report discusses major decisions on clean air issues facing the courts and the executive branch in 2006. One focus will be EPA's recent proposal to strengthen air quality standards for fine particles. Other issues of continuing interest are EPA's 2005 decisions limiting interstate transport of air pollution and establishing cap-and-trade systems for emissions from coal fired power plants, and the agency's proposed changes to New Source Review.

This report gives a brief overview of U.S. law as it relates to the crime of money laundering by identifying bills in the 109th Congress that have amended definitions or sentencing for money laundering and predicated offenses.

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This report reviews the status of energy efficiency and renewable energy legislation introduced during the 109th Congress. Action in the second session has focused on appropriations bills; the first session focused on omnibus energy policy bill H.R. 6 and several appropriations bills. this report describes several major pieces of legislation, including the Energy Policy Act of 2005 and the Transportation Equity Act. For each bill listed in this report, a brief description and a summary of action are given, including references to committee hearings and reports. Also, a selected list of hearings on renewable energy is included.

This report provides an overview of key environmental issues that are receiving or may receive attention in the 109th Congress. The sections on specific issues contain references to more detailed and extensive CRS reports on the subjects covered.

This report provides an overview of key environmental issues receiving attention in the 109th Congress.

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Fish and marine mammals are important resources in open ocean and nearshore coastal areas. Many laws and regulations guide the management of these resources by federal agencies. This report contains information on commercial and sport fisheries, aquaculture, and marine mammals and issues related to the 109th Congress.

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This report provides committee funding requests for the 109th Congress and authorizations for House committees in the 104th - 108th Congresses.

This report provides committee funding requests and authorizations as adopted pursuant to primary expense authorizations for House committees in the 104th-112th Congresses.