State governments rely on sales and use taxes for approximately one-third (33.6%) of their total tax revenue - or approximately $179 billion in FY2002 .' Local governments derived 12.4% of their tax revenue or $44 .1 billion from local sales and use taxes in FY20012 Both state and local sales taxes are collected by vendors at the time of transaction and are levied at a percentage of a product's retail price. Alternatively, use taxes are not collected by the vendor if the vendor does not have nexus (loosely defined as a physical presence) in the consumer's state . Consumers are required to remit use taxes to their taxing jurisdiction . However, compliance with this requirement is quite low. Because of the low compliance, many observers suggest that the expansion of the internet as a means of transacting business across state lines, both from business to consumer (B to C) and from business to business (B to B), threatens to diminish the ability of state and local governments to collect sales and use taxes . Congress has a role in this issue because commerce between parties in different states conducted over the Internet falls under the Commerce Clause of the Constitution.' …

This report analyzes the First Amendment issues raised by S. 151, 108th Congress, in the versions passed by the Senate and the House. The Senate passed the version reported by the Senate Committee on the Judiciary (S.Rept. 108-2). The House version began as H.R. 1161, which, except for its section 10, was adopted as an amendment (Title V) to H.R. 1104, which the House passed as S. 151, the Child Abduction Prevention Act.

This report provides background information regarding the cases of two U.S. citizens deemed “enemy combatants,” Yaser Esam Hamdi, who has been returned to Saudi Arabia, and Jose Padilla, who remains in military custody. A brief introduction to the law of war pertinent to the detention of different categories of individuals is offered, followed by brief analyses of the main legal precedents invoked to support the President’s actions, as well as Ex parte Milligan, which some argue supports the opposite conclusion. The report concludes that historically, even during declared wars, additional statutory authority has been seen as necessary to validate the detention of citizens not members of any armed forces, casting in some doubt the argument that the power to detain persons arrested in a context other than actual hostilities is necessarily implied by an authorization to use force.

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After the collapse of the Soviet Union in 1991, the United States recognized the independence of all the former Central Asian republics and established diplomatic relations with each by mid-March 1992. This report provides an overview of U.S. policy concerns after the Soviet collapse. The report presents the U.S. policy attention and aid to support conflict amelioration, humanitarian needs, economic development, transport (including energy pipelines) and communications, border controls, democracy, and the creation of civil societies in the South Caucasian and Central Asian states. The United States has some economic and business interests in Central Asia, particularly in oil and natural gas development in Kazakhstan, Turkmenistan, and Uzbekistan.

The United States and its allies are helping Afghanistan emerging from more than 22 years of warfare, although substantial risk to Afghan stability remains. Before the U.S. military campaign against the orthodox Islamist Taliban movement began on October 7, 2001, Afghanistan had been mired in conflict since the Soviet invasion of Afghanistan in 1979. The defeat of the Taliban has enabled the United States and its coalition partners to send forces throughout Afghanistan to search for Taliban and Al Qaeda fighters and leaders that remain at large, including Osama bin Laden. As the war against remaining Al Qaeda and Taliban elements winds down, the United States is shifting its military focus toward stabilizing the interim government, including training a new Afghan national army, and supporting the international security force (ISAF) that is helping the new government provide security.

President Clinton's March visit to South Asia focused primarily on broadening and deepening ties with India. The trip -- which included stops in Bangladesh and Pakistan -- was complicated by the downward spiral in India-Pakistan relations in the past year and Pakistan's military coup. In the course of his visit, the President addressed a number of important U.S. policy issues, including economic reform, nuclear proliferation, South Asia regional stability, terrorism, and democratization. This report will not be updated. For further background, see CRS Issue Brief 93097, India-U.S. Relations; CRS Issue Brief 94041, Pakistan-US Relations; and CRS Report RS20489, Bangladesh: Background and U.S. Relations.

This report briefly discusses the political and economic conditions of Argentina, as well as its relationship with the U.S.

The budget report of the Congressional Budget Office (CBO), The Budget and Economic Outlook: Fiscal Years 2006-2015 (January 25, 2005), included baseline estimates (assuming current policies) for FY2005 through FY2015. Under the baseline assumptions, CBO estimated a FY2006 deficit of $295 billion (2.3% of gross domestic product [GDP]). This is smaller than CBO’s FY2005 baseline deficit estimate ($368 billion, 3.0% of GDP). CBO’s baseline estimates do not include assumptions about possible future legislation that may increase or decrease spending or receipts and therefore change the deficit. The baseline assumptions assume the continuation of current law, including that laws changing the level of future revenues or outlays will go into effect as scheduled.

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The debate about consular identification cards in the United States has centered around the matrícula consular, the consular identification card issued by Mexican consulates to Mexican citizens in the United States. In May 2003, the Treasury Department issued regulations allowing acceptance of the cards as proof of identity for the purpose of opening a bank account, and the cards are accepted for other purposes as well, including issuance of drivers’ licenses.

In FY1998, federal budget receipts exceeded outlays for the first time since 1969. Those surpluses continued through FY2001. At one time, those surpluses had been projected to continue, but conditions have since changed. The economy went into recession in 2001, and a stimulus package was enacted. Since then, the budget has been in deficit. The actual unified budget deficit for FY2004 was $412.1 billion. In January 2005, the Congressional Budget Office projected that there would be a budget deficit of $368 billion in FY2005, and a deficit of $295 billion in FY2006.

As Congress considers reauthorization of federal highway and transit programs and funding, currently provided by the Transportation Equity Act for the 21st Century (TEA-21, P.L. 105-178), one issue being discussed is the role of freight rail in the nation’s transportation system. Economic and trade growth, along with growing congestion on certain parts of the nation’s interstate highway system, has focused attention on the ability of the railroads to divert more truck traffic to rail. However, the railroads are currently operating at close to capacity. Many rail analysts question whether the railroads are making sufficient profit to add adequate capacity to their intermodal network. This raises the issue of whether the government could or should assist the railroads in expanding the capacity of their infrastructure. And if so, how a funding program could be arranged.

On March 1, 2005, the Supreme Court handed down its decision in Cherokee The nation of Oklahoma v. Leavitt. The conflicts in the case (actually two consolidated cases) involved federal agencies’ duty to fund contract support costs for contracts with Indian tribes under the Indian Self-Determination and Education Assistance Act (ISDA).

This report discusses the Japan - U.S. relations. The alliance, with its access to bases in Japan, where about 53,000 U.S. troops are stationed, facilitates the forward deployment of U.S. military forces in the Asia-Pacific, thereby undergirding U.S. national security strategy.

This report provides a reverse chronology of recent events involving India and India-U.S. relations. Sources include, but are not limited to, major newswires, the U.S. Department of State, and Indian news outlets.

A dozen major statutes form the legal basis for the programs of the Environmental Protection Agency (EPA). Many of these have been amended several times. The current provisions of each are briefly summarized in this report. The Pollution Prevention Act (PPA) seeks to prevent pollution through reduced generation of pollutants at their point of origin. The Clean Air Act (CAA) requires EPA to set mobile source limits, ambient air quality standards, hazardous air pollutant emission standards, standards for new pollution sources, and significant deterioration requirements; and to focus on areas that do not attain standards.

A consistent theme of U.S. and other international criticism of Russia is that Russian troops use excessive and indiscriminate force to quell separatism in Chechnya and commit serious human rights abuses. There appeared to be fewer Administration suggestions to Russia that it should open peace talks with “moderate” separatists, more tolerance for Russia’s argument that it primarily was battling terrorism in Chechnya, and some hope that elections and rebuilding in Chechnya could contribute to a “political settlement.” But some in the Administration also argue that Russia is showing declining interest in the adoption of Western democratic and human rights “values,” and that such slippage could ultimately harm bilateral relations.

To present a thorough historical record of the collection and disposition of the assets of Holocaust victims that came into the possession or control of the Government of the United States. The Presidential Advisory Commission on Holocaust Assets in the United States (PCHA), established by the U.S. Holocaust Assets Commission Act of 1998 (P.L. 105-186), is charged with conducting original research into the fate of assets taken from victims of the Holocaust that came into the possession of the U.S. Federal government; reviewing research done by others regarding assets that came to private collections and non-Federal government organizations (especially state governments and financial institutions); and advising the President on policies that should be adopted to make restitution to the rightful owners of stolen property or their heirs. The primary goal is to develop an historical account of those valuables that came into the hands of the Federal government. Original research is conducted in the areas of art and cultural property, gold, and non-gold financial property by teams of researchers headed by experts Jonathan Petropoulos, Marc Masurovsky and Helen Junz.