None

None

This report discusses the Legislative Developments and Policy Issues in the 110th Congress related to Campaign Finance.

None

This report describes the history of conscience clauses as they relate to abortion law and provides a legal analysis of the effects of such laws. The report also reviews recent proposed regulations to implement some of the conscience clause laws.

None

This report describes the structure and objectives of the Gulf Security Dialogue; briefly assesses its regional implications; summarizes related proposed arms sales; provides an overview of congressional notification and review procedures; and analyzes recent related activity in the Administration and Congress.

This report discusses the reasons that Iran is considered a threat to U.S. security, including Iran's nuclear program, involvement with terrorist organizations, and involvement with neighboring countries' local governments. The report also discusses ways which the U.S. hopes to modify Iran's behavior with sanctions, and the effectiveness of these sanctions.

Recent and projected large deficits and the need for revenue to offset spending or tax reduction proposals generated congressional and executive branch interest in different proposals to reduce the tax gap; and consequently, raise additional revenue. Proposals in the 110th Congress to require brokers to report adjusted basis on publicly traded securities sold by individuals are examined in this report.

This report discusses the nature of extenders, as temporary provisions and as tax benefits. Descriptions of the extenders are included.

None

This report discusses the Past Legislative Proposals, Abbreviated History, Statistical Trends and Issues and Observations. It also includes a table that shows the charitable giving by food concerns.

None

None

Aquaculture — the farming of fish, shellfish, and other aquatic animals and plants in a controlled environment — is expanding rapidly abroad, with more modest advances in the United States. This report discusses the federal laws and regulations that guide the management of resources in open ocean and near-shore coastal areas.

The Mortgage Forgiveness Debt Relief Act of 2007, P.L. 110-142, signed into law on December 20,2007, temporarily excludes qualified COD income. Thus, the act allows taxpayers who do not qualify for the existing exceptions to exclude COD income. The provision is effective for debt discharged before January 1, 2010. The Emergency Economic Stabilization Act of 2008, P.L. 110-343, extends the exclusion of COD income to debt discharged before January 1, 2013.

This report describes Flexible Spending Accounts (FSAs), the basis for their tax treatment, and data on their use. The report concludes with a brief discussion of recent presidential and legislative proposals affecting FSAs.

This report explains how the electoral college works in contemporary presidential elections.

None

This report deals with the Causes and Policy Implications of Troubled Mortgage Resets in the Subprime and Alt-A Markets of Alternative Mortgages.

This report describes the issues that Congress has debated relating to The Secure Rural Schools and Community Self-Determination Act of 2000 (P.L. 106-393), which may again arise when the program expires in 2011, and explains the changes enacted for the program.

This report discusses the United States counterterrorism cooperation with China after the terrorist attacks on September 11, 2001. This effort raised short-term policy issues about how to elicit cooperation and how to address China's concerns about military action (Operation Enduring Freedom). Longer-term questions have concerned whether counterterrorism has strategically transformed bilateral relations and whether China's support has been valuable and not obtained at the expense of other U.S. interests.

As financial conditions have deteriorated over the past year, the Federal Reserve (FeD) has greatly increased its lending to financial firms. It has also expanded the scope of eligible borrowers to include non-bank financial firms. Some have asked why these loans have not restored financial stability, and if the purchase of up to $700 billion of distressed assets through the recently enacted Troubled Asset Relief Program (TARP) might lead to a different result. Financial assistance to financial firms entails considerable risks to taxpayers. This report analyzes the risks and possible benefits of federally-assisted loans to banks and financial firms, especially in light of the financial crisis that came to a head in September 2008.

U.S. aid to the Palestinians has fluctuated considerably over the past three years, largely due to Hamas's changing role within the Palestinian Authority (PA). Since Hamas's forcible takeover of the Gaza Strip in June 2007, the U.S. has dramatically boosted aid levels to bolster the PA and President Mahmoud Abbas vis-à-vis Hamas. Because of congressional concerns that, among other things, U.S. funds might be diverted to Palestinian terrorist groups, much of this assistance is subject to legislative restrictions. Experts advise that PA stability hinges on, now more than ever, improved security, economic development, Israeli cooperation, and the continuation of high levels of foreign assistance.