The Social Security system is projected to have long-range funding problems. Although the system’s income currently exceeds its expenditures, its trust funds are projected to be depleted in 2037. Concern about the problem and a belief that the remedy lies partly in economic growth that could be bolstered by changes to the system have led to introduction of a number of bills incorporating varying degrees of reform. This report describes the funding problem in some detail, summarizes many of the reform bills introduced in the 106th Congress, and provides a list of other related CRS reports.

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This report details the Federal Railroad Safety Program, and includes information such as background, statistics, and legislative issues.

This report talks about Electricity regulation and transmission issues. It also includes the history of the California Electricity Crisis.

As in the 105th Congress, many of the 106th Congress bills focus on political party soft money--subjecting contributions, expenditures, or transfers of national political parties to the limitations, prohibitions and reporting requirements of the FECA. Other bills would restrict corporate and labor union soft money. Another major reform proposal would subject certain types of advocacy communications to FECA regulation, either fully or just insofar as disclosure requirements.

This report discuses issues such as Reforming Superfund, defense cleanup compliance, funding measures, beach assessment, air-related risk management plans, and research received congressional attention in the 106th Congress, first session. In the remaining days, there may be action related on water quality programs involving specific water bodies, and funding of environmental programs.

This report summarizes briefly a number of "new approaches," grouped under the following categories: Information: Approaches to improve the quantity and quality of information to enhance the knowledge base underlying environ- mental decisions (e.g., risk assessment, cost-benefit analysis).Public Sector Processes: Approaches to restructure governmental processes for making environmental decisions (e.g., devolution). Incentives: Approaches that emphasize incentives as opposed to regulatory or financial penalties for achieving environmental ends. Approaches that rely on markets and common law for environmental decisions to the extent possible. Approaches to inculcate environmental values in public or private managerial decisions (e.g., sustainability).

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Two major laws govern the dispensation of patents associated with federal research and development (R&D) activities. Both P.L. 96-418, the Stevenson-Wydler Technology Innovation Act, as amended, and P.L. 96-517, Amendments to the Patent and Trademark Act (commonly referred to as "Bayh-Dole" after its two main sponsors, former Senators Birch Bayh and Robert Dole), are the foundation for efforts to utilize patent ownership to encourage the commercialization of technologies and techniques that have their roots in the federal R&D enterprise

On December 17, 1999, President Clinton signed the Work Incentives Improvement Act of 1999 (H.R. 1180; P.L. 106-170). This Act contained revenue provisions extending several popular tax benefits such as the work opportunity tax credit, the welfare to work tax credit, and the applicability of the nonrefundable personal tax credits to the individual alternative minimum tax. To pay for the extension of these tax benefits the Act also included several tax changes that increased revenue. Among these revenue offset provisions was a modification and limitation on the use of the installment method of reporting asset sales for taxpayers who normally use the accrual method of accounting.

The Foreign Sales Corporation (FSC) provisions of the U.S. tax code permit U.S. firms to exempt between 15% and 30% of export income from taxation. FSC was enacted in 1984 to replace another tax benefit for exporting - the Domestic International Sales Corporation (DISC) provisions. U.S. trading partners had charged that DISC was an export subsidy, and so violated the General Agreement on Tariffs and Trade (GATT). In 1998 the European Union (EU) complained to the World Trade Organization (WTO, GATT's successor) that FSC itself is an export subsidy and violates the agreements on which the WTO is based. A WTO panel subsequently supported the EU. Under WTO procedures

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 passes each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Legislative Branch Appropriations.

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 passes each year. It is designed to supplement the information provided by the House and Senate Appropriations Subcommittees on Legislative Branch Appropriations.

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This report provides a brief overview of the U.S. international tax system, the mechanics of FSC’s partial tax exemption, and how FSC fits into the overall U.S. tax structure.

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 passes each year. It is designed to supplement the information provided by the House and Senate Defense Appropriations Subcommittees.

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 passes each year. It is designed to supplement the information provided by the Subcommittees on Transportation of the House and Senate Committees on Appropriations.

From FY1989 through FY2001 (to date), nineteen appropriations or farm disaster acts have provided $38 billion in emergency funding for U.S. Department of Agriculture (USDA) programs. Nearly $27 billion, or about 70 percent of the total amount, has been provided for FY1999-FY2001 alone. Since FY1989, the vast majority of the funds has been paid directly to farmers, primarily in the form of “market loss payments” (just under $17 billion, all since FY1999) to compensate for low farm commodity prices, and disaster payments($15.6 billion) paid to any producer who experienced a major crop loss caused by a natural disaster. The remaining $5.4 billion has funded a wide array of other USDA programs, including other forms of farm disaster assistance, farm loans, overseas food aid, food and nutrition programs, and rural development assistance.

This report examines the history of federal funding for Head Start, which has provided comprehensive early childhood development services to low-income children since 1965.