Health care Flexible Spending Accounts (FSAs) are benefit plans established by employers to reimburse employees for health care expenses such as deductibles and copayments. FSAs are usually funded by employees through salary reduction agreements, although employers are permitted to contribute as well. The contributions to and withdrawals from FSAs are tax-exempt. This report discusses two recent bills, the Patient Protection and Affordable Care Act (ACA) and the Health Care Cost Reduction Act of 2012, both of which limits contributions to FSAs and redefines over the counter (OTC) drugs,

This report discusses the history and current state of Syria's chemical and biological weapon programs and possible U.S. government programs that could be used to dismantle stockpiles if the Assad regime were to collapse.

This report provides an overview of Arctic-related issues for Congress, including sovereignty claims; commercial shipping through the Arctic; oil, gas, and mineral exploration; endangered species; and increased military operations in the region. It includes background information on the region and on a variety of issues for which Congress may want to consider legislation.

This report discusses funding issues for Congress regarding the Aegis ballistic missile defense (BMD) program, which is carried out by the Missile Defense Agency (MDA). It looks at the background of the program and why it is necessary.

This report provides background information and issues for Congress on the Aegis ballistic missile defense (BMD) program, which is carried out by the Missile Defense Agency (MDA) and the Navy, and gives Navy Aegis cruisers and destroyers a capability for conducting BMD operations Issues for Congress concerning the Aegis BMD program include demands for BMD capable Aegis ships, demands for Aegis ships in general, the U.S. economic impact of shifting four Aegis ships to Rota, Spain, U.S. vs. European naval contributions to European BMD, the capability of the SM-3 Block IIB Aegis BMD interceptor, and technical risk in the Aegis program.

This report discusses the Navy's plan to develop and design a class of 12 next-generation ballistic missile submarines, or SSBN(X)s, as replacements for the 14 Ohio class SSBNs currently in operation. The report explores certain related issues for Congress, including the affordability of the project and its potential impact on other Navy shipbuilding programs, alternatives to the program, and which shipyard or shipyards will build the proposed ships.

This report describes the Keystone XL pipeline project, as proposed by TransCanada in its May 4, 2012, Presidential Permit application, and the process and procedures that the State Department is obligated to complete in processing that permit application. It also summarizes issues that arose during the 2008 permit application process, particularly those that may affect the current permit application. This report also summarizes key arguments that have been raised, both for and against the pipeline, by the pipeline’s developers, state and federal agencies, environmental groups, and other stakeholders. Finally, the report reviews the constitutional basis for the State Department’s authority to issue a Presidential Permit, and opponents’ possible challenges to this authority.

This report examines the potential implications of a prospective Trans-Pacific Partnership Agreement (TPP) on the U.S. textile manufacturing industry. The TFP is a proposed regional free trade agreement (FTA) currently under negotiation among 11 Pacific Rim countries.

This report examines the shared interests and outstanding disputes between Sudan and South Sudan after separating into two countries. It gives an overview of political, economic, and humanitarian conditions in the two countries, with a focus on possible implications for U.S. policy and congressional engagement.

This report discusses historical national security-related presidential transition activities, provides a representative sampling of national security issues a new Administration may encounter, and offers considerations and options relevant to each of the five phases of the presidential election period. Each phase has distinct challenges and opportunities for the incoming Administration, the outgoing Administration, and Congress. This report is intended to provide a framework for national security considerations during the current election period and will be updated to reflect the election outcome.

This report is a look at the funding for the National Institute of Standards and Technology (NIST), a laboratory of the Department of Commerce. NIST is mandated to provide technical services to facilitate the competitiveness of U.S. industry. In 2007, the Advanced Technology Program (ATP) was terminated and replaced by the Technology Innovation Program (TIP). However, no funding was appropriated for TIP in the FY2012 appropriations legislation and NIST is "...currently taking the necessary actions for an orderly shutdown." In April 2009, the current President stated his decision to double the budget of key science agencies, including NIST, over the next 10 years. While additional funding has been forthcoming, it remains to be seen how support for internal R&D at NIST will evolve and how this might affect financing of extramural efforts such as MEP. The dispensation of funding for NIST programs may influence the way by which the federal government supports technology development for commercial application.

This report summarizes the Emergency Planning and Community Right-to-Know Act (EPCRA) and the major regulatory programs that mandate reporting by industrial facilities of releases of potentially hazardous chemicals to the environment, as well as local planning to respond in the event of significant, accidental releases.

The Department of Defense (DOD) spends billions of dollars per year on fuel, and is pursuing numerous initiatives for reducing its fuel needs and changing the mix of energy sources that it uses. DOD's energy initiatives pose several potential oversight issues for Congress, and have been topics of discussion and debate at hearings on DOD's proposed FY2013 budget.

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Report that discusses Defense of Marriage Act (DOMA) and legal challenges to it. It reviews legal principles applied to determine the validity of a marriage contracted in another state and surveys the various approaches employed by states to address same-sex marriage. It also examines previous Congressional resolutions proposing a constitutional amendment and limiting federal courts' jurisdiction to hear or determine any question pertaining to the interpretation of DOMA.

This report provides background information and the elements of the child support enforcement.

U.S. attention to terrorism in Latin America intensified in the aftermath of the September 2001 terrorist attacks on New York and Washington, with an increase in bilateral and regional cooperation. Over the past several years, policymakers have been concerned about Iran's increasing activities in Latin America, particularly its relations with Venezuela, although there has been disagreement over the extent and significance of Iran's relations with the region. In the 112th Congress, several initiatives have been introduced related to terrorism issues in the Western Hemisphere regarding Mexico, Venezuela, and the activities of Iran and Hezbollah, and several oversight hearings have been held.

Report that discusses FY2013 budget cuts for the Department of Defense (DOD), including the pros and cons.

Report that contains information on how to ascertain if an individual is eligible for Disaster Unemployment Assistance (DUA) benefits.

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