This report provides brief summaries of four types of tax-advantaged accounts for healthcare and compares them with respect to eligibility, contribution limits, use of funds, and other characteristics for tax year 2010. It includes textual analysis related to changes based on the enactment of the Patient Protection and Affordable Care Act (P.L. 111-148 as amended), as well as participation levels in the accounts.

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This report discusses political, economic, and security challenges facing Azerbaijan, including the unsettled conflict in the breakaway Nagorno Karabakh region. A table provides basic facts and biographical information. Related products include CRS Report RL33453, Armenia, Azerbaijan, and Georgia: Political Developments and Implications for U.S. Interests, by Jim Nichol.

Trade is one of the more enduring issues in contemporary U.S.-Latin America relations. Latin America is far from the largest U.S. regional trade partner, but historically is the fastest growing one. The United States has implemented comprehensive reciprocal trade agreements with most of its important trade partners in Latin America. Agreements with Panama and Colombia have been signed but not implemented, pending congressional action. Countries south of the Caribbean Basin have been reluctant to enter into such a deal because it does not meet their primary negotiation objectives. This report looks at the status, implications, and alternatives to current free trade agreements in the region.

In the spring of 2009, the Department of Homeland Security (DHS) issued new guidance on immigration-related worksite enforcement. According to 2008 estimates, there are some 8.3 million unauthorized workers in the U.S. civilian labor force. Enforcement activity by the Department of Labor (DOL) is also relevant to a discussion of federal efforts to curtail unauthorized employment.

This report focuses on the role of the Clerk of the House of Representatives and the Secretary of the Senate in implementing the new lobbying registration and disclosure requirements and provides an overview of the guidance document they have jointly issued.

This report provides background information regarding military assistance in securing America's borders. The report discusses the role of Armed Forces that provide support to law enforcement and immigration authorities.

This report provides an overview of organized retail crime rings, their operations, and goods targeted. It then examines the domestic impact of organized retail crime (ORC) in the arenas of the economy, public health and safety, and domestic security. The report also outlines current efforts by retailers, resale markets, and the federal government to combat ORC. It then analyzes various policy issues that the 111th Congress may wish to consider, including whether current federal resources provided for the investigation of ORC are adequate, whether to amend the U.S. Code to criminalize ORC, and whether to regulate resale marketplaces that may be utilized as fences for criminals to sell stolen goods.

This report discusses the implementation of trucking provisions set forth by NAFTA that would have opened the border states to cross-border trucking competition in 1995 and all of North America in 2000. The full implementation of the provisions has been stalled because of concern with the safety of Mexican trucks.

This report describes disability compensation, which is a benefit Congress provides to American veterans and their dependents through the United States Department of Veterans Affairs (VA). Disability compensation is a monthly cash benefit program for veterans currently impaired from past service-connected activities.

This report discusses a recurring Senate issue regarding what kinds of questions are appropriate for Senators to pose to a Supreme Court nominee appearing at hearings before the Senate Judiciary Committee. Particularly at issue has been whether, or to what extent, questions by committee members should seek out a nominee's personal views on current legal or constitutional issues or on past Supreme Court decisions that have involved those issues.

This report discusses the possibility of increasing the number of Navy surface ships powered by nuclear energy, including the Navy's planned CG(X) cruiser. The report explores a 2006 Navy study that discusses budget considerations, the cost of a nuclear-powered ship compared to a ship powered by crude oil, and other suggestions relating to this proposed expansion. The overall report has a specific emphasis on the planned CG(X) cruiser, and how the implementation of this cruiser may be delayed by current budget proposals.

Following World War II, the United States led efforts to establish an open and nondiscriminatory trading system with the expressed goal of raising the economic well-being of all countries and bolstering world peace. These efforts culminated in the creation of the General Agreement on Tariffs and Trade (GATT) in 1948, a provisional agreement on tariffs and trade rules that governed world trade for 47 years. The World Trade Organization (WTO) succeeded the GATT in 1995 and today serves as a permanent body that administers the rules and agreements negotiated and signed by 153 participating parties, as well as a forum for dispute settlement and negotiations. The purpose of this report is to analyze some of the main issues in any debate on U.S. participation in the WTO and to address some of the criticisms leveled at the organization. Academic studies indicate that the United States benefits from broad reductions in trade barriers worldwide, but some workers and industries might not share in those gains. Decisions in the WTO are made by member governments, which determine their negotiating positions, file dispute challenges, and implement their decisions. However, some argue that smaller countries are left out of decision-making and that governments tend …

This report provides an overview of U.S.-China economic relations, surveys major trade disputes, and lists bills introduced in the 111th Congress that could affect bilateral commercial ties.

This report provides an overview of the Defense Base Act (DBA) and the systems used to provide DBA insurance at the Department of State (DOS), the U.S. Agency for International Development (USAID), the Department of Defense (DOD), and the U.S. Army Corps of Engineers (USACE). Also included are criticisms of the current DOD DBA policy raised by GAO and Army auditors as well as responses to those criticisms by DOD and USACE. The report concludes with a discussion of several DBA reform options suggested by the House of Representatives in recent legislation and analyzed by DOD.

This report briefly describes current responsibilities and selection mechanisms for 15 House and Senate party leadership posts and provides tables with historical data, including service dates, party affiliation, and other information for each.

This report discusses prior writings by Supreme Court nominee Elena Kagan on the interaction of defamation law and the First Amendment of the Constitution. It is based on two articles on defamation law written by Kagan during her academic career at the University of Chicago Law School and the Harvard Law School. The most recent of these articles is from 2000, and Kagan has not revisited this topic in any published writings since then. Thus, these two articles appear to represent her most extensive examination of the interaction between the First Amendment and defamation law.

One provision of the 1913 individual income tax that generated a great deal of confusion was the taxation of income from the sale of property (i.e., capital gains income). This initial confusion has led to almost 100 years of legislative debates over capital gains. Beginning in 1922 capital gains were first subject to lower tax rates than ordinary income. This preferential treatment has continued throughout most of the history of the income tax. Proposals dealing with the taxation of capital gains have ranged from the outright elimination of capital gains taxation to the reduction of capital gains tax rates for certain classes of taxpayers to the elimination of the preferential tax treatment. This report discusses the manner in which capital gains are taxed, including rates and revenue figures. It also examines various economic issues regarding such taxes.

In light of Elena Kagan's nomination to serve as an Associate Justice of the United States Supreme Court, this report analyzes then-Professor Kagan's views of executive power and the doctrine of separation of powers as laid most extensively out in her 2001 Harvard Law Review article Presidential Administration.

This report discusses the Aegis ballistic missile defense (BMD) program. Under current Missile Defense Agency (MDA) and Navy plans, the number of BMD-capable Navy Aegis ships is schedule to grow from 20 at the end of FY2010 to 38 at the end of FY2015. This report discusses the concerns some have over BMD expansion, as well as BMD funding issues.

This report covers the 2007 Department of Defense (DOD) major procurement initiative to replace most up-armored High Mobility, Multi-Wheeled Vehicles (HMMWVs) with Mine-Resistant, Ambush-Protected (MRAP) vehicles. It looks at the cost and subsequent budgets of this initiative. Among potential issues for congressional consideration are the status of older, unused MRAPS in Afghanistan that are reportedly not being used because of their size and weight; possible redundancies with the MRAP, M-ATV, and the Joint Light Tactical Vehicle (JLTV) programs; and actual Marine M-ATV requirements.

This report discusses the $64 billion in requested supplemental appropriations for FY2010, which includes $2.8 billion for Haiti earthquake-related reconstruction and foreign aid and $243 million for activities related to the Deepwater Horizon oil spill and more.

This report discusses the U.S. Navy's efforts in recent years to strengthen its ability to carry out irregular warfare (IW) counterterrorism (CT) activities. Some of the activities and organizations explored in this report are the creation of the Navy Expeditionary Combat Command (NECC), the Navy's riverine force, the Navy Irregular Warfare Office, and the Global Maritime Partnership. The report also discusses what potential oversight issues the Navy's IW and CT activities pose for Congress, including budget priorities.

This report is an introductory overview of the legal framework governing trade-related measures. The agreements and laws selected for discussion are those most commonly implicated by U.S. trade interests, but there are U.S. trade obligations beyond those reviewed in this report.