This report provides a brief overview of the higher education tax benefits that are currently available to students and their families. The report contrasts higher education tax benefits with traditional student aid, presents a brief history of higher education tax policy over the past 60 years, summarizes key features of the available tax benefits, and provides JCT estimates of revenue losses resulting from individual tax provisions.

This report explores one policy option for promoting residential energy efficiency: tax credits. It begins by providing an overview of the current residential energy-efficiency tax credits. The report then goes on to provide an economic rationale for residential energy-efficiency tax incentives, introducing the concept of "market failures" and "market barriers" which may lead to suboptimal or "economically inefficient" investment in energy-efficiency technologies. The final sections of this report provide an economic analysis of the primary tax incentives for residential energy efficiency and briefly review various policy options.

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This report provides a brief overview of the renewable fuel standard (RFS) program and discusses the process and criteria for EPA to approve a waiver petition. Transportation fuels are required by federal law to contain a minimum amount of renewable fuel each year. The RFS, established by the Energy Policy Act of 2005 (EPAct, P.L. 109-58) and amended by the Energy Independence and Security Act of 2007 (EISA, P.L. 110-140), requires that 15.2 billion gallons of renewable fuels be blended into gasoline and other transportation fuels in 2012.

This report gives a summary of the usage of the War Powers Resolution (WPR) and various issues related to proposals to modify or repeal the resolution. The report summarizes the most recent developments and background, and gives an overview of United Nations actions, and WPR activities in former Yugoslavia/Bosnia, Kosovo, Iraq (post-1991), Haiti, and Somalia. It also includes commentary on the instances formally reported under the WPR, the requirement for consultation with Congress, and the current issues which Congress is considering.