The alternative minimum tax (AMT) for individuals was originally enacted to ensure that all taxpayers, especially high-income taxpayers, pay at least a minimum amount of federal taxes. However, the AMT is not indexed for inflation, and this factor, combined with recent reductions in the regular income tax, has greatly expanded the potential impact of the AMT. This report explains legislation for the FY2009 budget compromise, which includes an offset AMT patch.

This report provides information about the Climate Change Legislation in the 109th Congress.climate change and greenhouses were issues in the 109th congress as they have been in the past congress.

This report provides a side-by-side comparison of several bills in the 110th Congress addressing passenger vehicle fuel economy in general and the CAFE program specifically.The report covers CAFE- related Senate and House bills.

The contents of this report include the recent developments, political, economic conditions of Cuba, U.S policy towards Cuba, issues in the U.S -Cuban relations and Legislative issues in the 110th Congress

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This report reviews the status of energy efficiency and renewable energy legislation introduced during the 110th Congress. Action has focused on legislation to increase funding for energy efficiency and renewable energy.

This report reviews the status of energy efficiency and renewable energy legislation introduced during the 110th Congress. Most action has focused on legislation that has been combined into S. 1419, an omnibus energy policy bill. A second area of focus has been on funding-relating bills for energy efficiency and renewable energy.

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.

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This report examines housing-related issues that have become prominent in the 110th Congress. Possibly the most visible issue is the prevalence of subprime loans and growing mortgage default and foreclosure rates. Congress has responded with numerous hearings and legislative proposals both to change the way in which the lending and home-buying industry is regulated and to assist borrowers who are facing default and foreclosure.

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This report discusses key issues in public health and medical preparedness and response.

The 2001 terrorist attacks, Hurricane Katrina, and concerns about an influenza ("flu") pandemic have sharpened congressional interest in the nation's systems to track and respond to public health threats. The 109th Congress passed laws that reauthorized public health and medical preparedness and response programs in the Department of Health and Human Services (HHS), and reorganized parts of the Department of Homeland Security (DHS), including the establishment of an Office of Health Affairs (OHA). This report discusses key issues in public health and medical preparedness and response, citing additional CRS reports and other resources.

This report provides background on the government-sponsored enterprises (GSEs) reform issue, summarizes the provisions of H.R. 3221 and the Senate Banking Committee bill.

This report provides the oversight and implementation on water quality in the 110th Congress.

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