This report discusses tax issues related to corporate expatriation, inversions, and mergers.

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Bees, both commercially managed honey bees and wild bees, play an important role in global food production. In the United States alone, the value of insect pollination to U.S. agricultural production is estimated at $16 billion annually, of which about three-fourths is attributable to honey bees. Worldwide, the contribution of bees and other insects to global crop production for human food is valued at about $190 billion. Given the importance of honey needs and other bee species to food production, many have expressed concern about whether a "pollinator crisis" has been occurring in recent decades. This report details selected bee species, the importance of bee pollination, changes in bee populations, managed honey bees, wild bee species, factors affecting bee health, identified future needs, issues for Congress, and related figures/

This report reviews the issues surrounding the medical devices tax within the framework of basic principles surrounding the choice of commodities to tax under excise taxes. The next section describes the tax and its legislative origins. After that, the report analyzes the arguments for retaining and repealing the tax.

On June 18, 2014, the Environmental Protection Agency (EPA) proposed regulations (the "Clean Power Plan") addressing carbon dioxide (CO2) emissions from existing fossil fuel-fired electric generating units. This report briefly discusses this proposal.