This report discusses the tax climate for businesses, while economic stimulus proposals dominate the congressional debate. During 2009, it is anticipated that congressional deliberations will once again turn towards the extension of several expiring business tax provisions, energy taxation, tax shelters, and international taxation, while continuing to examine opportunities to stimulate the economy.

This report will provide an overview of the Securities Act of 1933 as it may be applied to mortgage-backed securities issued by private industry participants.

Battelle—Pacific Northwest Division operates numerous research and development laboratories in Richland, Washington, including those associated with the Pacific Northwest National Laboratory (PNNL) on the Department of Energy’s Hanford Site that have the potential for radionuclide air emissions. The National Emission Standard for Hazardous Air Pollutants (NESHAP 40 CFR 61, Subparts H and I) requires an assessment of all effluent release points that have the potential for radionuclide emissions. Potential emissions are assessed annually. Sampling, monitoring, and other regulatory compliance requirements are designated based upon the potential-to-emit dose criteria found in the regulations. The purpose of this document is to describe the facility radionuclide air emission sampling program and provide current and historical facility emission point system performance, operation, and design information. A description of the buildings, exhaust points, control technologies, and sample extraction details is provided for each registered or deregistered facility emission point. Additionally, applicable stack sampler configuration drawings, figures, and photographs are provided.

This project was developed to conduct research to improve the efficacy of captive broodstock programs and advance hatchery reform throughout the Columbia river basin. The project has three objectives: (1) maintain adaptive life history characteristics in Chinook salmon, (2) improve imprinting in juvenile sockeye salmon, and (3) match wild phenotypes in Chinook and sockeye salmon reared in hatcheries. A summary of the results are as follows: Objective 1: Adult and jack Chinook salmon males were stocked into four replicate spawning channels at a constant density (N = 16 per breeding group), but different ratios, and were left to spawn naturally with a fixed number of females (N = 6 per breeding group). Adult males obtained primary access to females and were first to enter the nest at the time of spawning. Jack male spawning occurred primarily by establishing satellite positions downstream of the courting pair, and 'sneaking' into the nest at the time of spawning. Male dominance hierarchies were fairly stable and strongly correlated with the order of nest entry at the time of spawning. Spawning participation by jack and adult males is consistent with a negative frequency dependent selection model, which means that selection during spawning favors the rarer …

This report discusses various issues that impact the retirement income of Americans. About half of all workers in the United States participate in an employer-sponsored retirement plan of some kind, a proportion that has remained relatively stable over the past thirty years. Because the majority of assets held in retirement accounts are invested in stocks, trends in stock prices have a significant impact on households' retirement account balances.

This project was focused upon developing a unique material technology for use in PEM fuel cell bipolar plates. The carbon/carbon composite material developed in this program is uniquely suited for use in fuel cell systems, as it is lightweight, highly conductive and corrosion resistant. The project further focused upon developing the manufacturing methodology to cost-effectively produce this material for use in commercial fuel cell systems. United Technology Fuel Cells Corp., a leading fuel cell developer was a subcontractor to the project was interested in the performance and low-cost potential of the material. The accomplishments of the program included the development and testing of a low-cost, fully molded, net-shape carbon-carbon bipolar plate. The process to cost-effectively manufacture these carbon-carbon bipolar plates was focused on extensively in this program. Key areas for cost-reduction that received attention in this program was net-shape molding of the detailed flow structures according to end-user design. Correlations between feature detail and process parameters were formed so that mold tooling could be accurately designed to meet a variety of flow field dimensions. A cost model was developed that predicted the cost of manufacture for the product in near-term volumes and long-term volumes (10+ million units per year). Because …

The success of captive broodstock programs depends on high in-culture survival, appropriate development of the reproductive system, and the behavior and survival of cultured salmon after release, either as adults or juveniles. Continuing captive broodstock research designed to improve technology is being conducted to cover all major life history stages of Pacific salmon. Accomplishments detailed in this report are listed below by major objective. Objective 1: This study documented that captively reared Chinook exhibited spawn timing similar to their founder anadromous population. An analysis of spawn timing data of captively reared Chinook salmon that had received different levels of antibiotic treatment did not suggest that antibiotic treatments during the freshwater or seawater phase of the life cycle affects final maturation timing. No effect of rearing density was found with respect to spawn timing or other reproductive behaviors. Objective 2: This study investigated the critical period(s) for imprinting for sockeye salmon by exposing juvenile salmon to known odorants at key developmental stages. Molecular assessments of imprinting-induced changes in odorant receptor gene expression indicated that regulation of odorant expression differs between coho and sockeye salmon. While temporal patterns differ between these species, exposure to arginine elicited increases in odorant receptor mRNA expression …

The anode ablation rate is investigated as a function of anode diameter for a carbon nanotube arc plasma. It is found that anomalously high ablation occurs for small anode diameters. This result is explained by the formation of a positive anode sheath. The increased ablation rate due to this positive anode sheath could imply greater production rate for carbon nanotubes.

This report contains a background introduction on the Committee on Foreign Investment (CFIUS) in the United States.

We discuss a class of gauge mediated supersymmetry breaking models with conformal invariance above the messenger mass scale (conformal gauge mediation). The spectrum of the supersymmetric particles including the gravitino is uniquely determined by the messenger mass. When the conformal fixed point is strongly interacting, it predicts a light gravitino of mass m{sub 3/2} < O(10) eV, which is attractive since such a light gravitino causes no problem in cosmology.

None

This report covers the recent background of the Exon-Florio provision with special regards to issues faced in the 112th Congress. The Exon-Florio provision grants the President the authority to block proposed or pending foreign acquisitions of "persons engaged in interstate commerce in the United States" that threaten to impair the national security.

This report discusses the federal minimum wage in American Samoa. Under the Fair Labor Standards Act (FLSA), the minimum wage for the islands is fixed by a commission established by the Secretary of Labor. The minimum wage for fish processing is currently $3.26 an hour. Were Congress to extend the general (federal) minimum wage to American Samoa (and raise it to $7.25 an hour, as is currently proposed), the fish processing industry might absorb the increase, change the way it processes tuna, or migrate to other low-wage countries.

This report discusses professional football players' injuries and health conditions that might have long-term consequences for their health.

None

None

A letter report issued by the Government Accountability Office with an abstract that begins "In 2006, several mining tragedies led the Congress to pass the Mine Improvement and New Emergency Response Act of 2006 (MINER Act). The law required underground coal mine operators to develop emergency response plans that contain several components designed to improve accident preparedness and response, including providing a refuge of air to miners trapped underground after an accident and wireless communications systems. The Mine Safety and Health Administration (MSHA) is responsible for approving the plans and ensuring their implementation. GAO examined (1) the effectiveness of the approval process, (2) the status of implementation of the plans, and (3) MSHA's efforts to enforce and oversee implementation. To address these questions, GAO reviewed a nonprobability sample of emergency response plans, analyzed MSHA data, and interviewed MSHA officials and members of the mining community."

None

Presidential elections in Afghanistan were held on October 9, 2004, with heavy turnout and minimal violence. Karzai was declared the winner on November 3, 2004 with about 55% of the vote. Parliamentary, provincial, and district elections were to be held in April-May 2005, but parliamentary and provincial elections are now to be held September 18, 2005; district elections are put off until 2006. See CRS Report RL30588, Afghanistan: Post-War Governance, Security, and U.S. Policy.

A letter report issued by the Government Accountability Office with an abstract that begins "CAFs have been discussed as a new mechanism for financing federal capital assets. As envisioned, CAFs would have two goals. First, CAFs would potentially improve decision making by reflecting the annual cost for the use of capital in program budgets. Second, they would help ameliorate at the subunit level the effect of large increases in budget authority for capital projects (i.e., spikes), without forfeiting congressional controls requiring the full cost of capital assets to be provided up-front. Through discussions with budget experts and by working with two case studies, the Departments of Agriculture and of the Interior, we are able to describe in this report (1) how CAFs would likely operate, (2) the potential benefits and difficulties of CAFs, including alternative mechanisms for obtaining the benefits, and (3) several issues to weigh when considering implementation of CAFs."

The Off Gas Condensate Tank (OGCT) at the Defense Waste Processing Facility (DWPF) collects the condensate from the off-gas system of the melter. The condensate stream contains entrained solids that collect in the OGCT. Water from the OGCT is re-circulated to the Steam Atomized Scrubber and quencher and may provide a mechanism for re-introducing the particulates into the off-gas system. These particulates are thought to be responsible for plugging the downstream High Efficiency Mist Eliminator filters. Therefore, the OGCT needs to be periodically cleaned to remove the build-up of entrained solids. Currently, the OGCT is cleaned by adding nominally 12 wt% nitric acid with agitation to slurry the solids from the tank. Samples from the OGCT were sent to the Savannah River National Lab (SRNL) for characterization and to conduct tests to determine the optimum nitric acid concentration and residence time to allow more effective cleaning of the OGCT. This report summarizes the chemical and radionuclide results and the results from the nitric acid dissolution testing at 50% and 12% obtained for the OGCT sample.

This report gives an overview of Dairy policy issues and the contents include Dairy forward pricing pilot program, Milk Income Loss Contract (MILC) payments, Milk protein concentrate trade issues, and dairy price support program

A letter report issued by the Government Accountability Office with an abstract that begins "GAO has identified spare parts supply as a long-standing Department of Defense (DOD) management problem. In December 2003, GAO reported on problems with Operation Iraqi Freedom (OIF) logistics support including shortages of spare parts and supplies in Iraq. This report expands on that effort by assessing (1) what supply shortages were experienced by U.S. forces in Iraq between October 2002 and September 2004 and what impact the shortages had on their operations, (2) what primary deficiencies in the supply system contributed to any identified supply shortages, and (3) what actions DOD has taken to improve the timely availability of supplies for current and future operations. To address these objectives, GAO judgmentally selected nine items based on lessons learned and after-action reports that represented possible shortages with operational impacts."

The question of whether to permanently repeal the federal estate tax or to reform it remains a topic of congressional interest.This report presents a variety of data measuring the payment of estate and gift taxes to help inform the debate.