This report examines the economic arguments for and against small business tax subsidies in the context of current congressional proposals to expand them. It begins with a brief description of current federal tax subsidies for small firms, moves on to consider the principal economic arguments for and against these subsidies, and concludes with a discussion of proposals in the 108th Congress to expand small business tax subsidies and their likely economic effects.

This report summarizes the current developments in U.S-PRC relations, including current and pending congressional actions involving the PRC. It also points out U.S. Policy Trends and Key Issues in U.S- PRC Relations.

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This report discusses the anxieties within Congress in the wake of the Enron scandal. Moreover, the report notes that the 108th Congress is not likely to pass legislative reform as extreme as the 107th Congress, but will still confront issues of accounting reform. The report also highlights what the 108th Congress plans to reform.

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This report provides information about the Child Nutrition and Women, Infant and children (WIC) Legislation in the 108th and 109th Congresses.

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This report discusses select changes and amendments made by the House and the Senate to the Individuals with Disabilities Education Act (IDEA).

Under House Rule X, clause 6, each standing and select committee of the House (except the Appropriations Committee) is required to submit an operating budget request for its necessary expenses over the two years of a Congress. Each committee chair normally introduces a House resolution to provide his or her committee with the requisite funds for the two years of the Congress.

CRS Report for Congress entailing information about changes being made to the law because of the Individuals with Disabilities Act (IDEA). Topics include, eligibility by jurisdiction, safeguarding, evaluation and Individualized Education Programs (IEPS), etc..

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This report discusses the President, House and Senate tax proposals. Beyond the comprehensive tax proposals, both the House and the Senate have considered a range of targeted tax proposals. One of the first tax-related measures considered during the 108th Congress would provide tax reductions to armed services personnel. Congress has also initiated reconsideration of legislation not completed in the 107th Congress: tax incentives for charitable giving deductions, pension diversification, energy taxation, and tax shelters.

This report discusses the President, House and Senate tax proposals. Beyond the comprehensive tax proposals, both the House and the Senate have considered a range of targeted tax proposals. One of the first tax-related measures considered during the 108th Congress would provide tax reductions to armed services personnel. Congress has also initiated reconsideration of legislation not completed in the 107th Congress: tax incentives for charitable giving deductions, pension diversification, energy taxation, and tax shelters.

Under provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA, P.L. 107-16, enacted June 7, 2001), the estate tax and generation-skipping transfer tax are scheduled to be repealed in 2010 but reinstated in 2011. This is because all tax cut provisions of EGTRRA are scheduled to sunset on December 31, 2010. This report tracks actions in the 108th Congress to permanently repeal — or retain but alter — the estate tax.

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This report provides budgeting and priority-setting issues of 108th congress related to federal research and development.

This report provides the information related to the fishery, aquaculture, and marine mammal issues in the 108th Congress