This report provides an analysis of the tax exclusion for canceled mortgage debt income.

This is a report about the Arecibo Ionospheric Observatory.

This report discusses the Implementation and issues related to Broadband Infrastructure Programs in the American Recovery and Reinvestment Act of 2009.

This report addresses several frequently asked questions related to the Budget Control Act (BCA) and the federal annual budget.

This report discusses the budget reconciliation process that has been one of the chief tools used by Congress during the period covering from 1980 to the present to implement major changes in budget policy. Following a brief overview of the budget reconciliation process, this report provides information on the timing of House and Senate action on reconciliation measures.

This report reviews current actions (as of January 2015) of selected federal departments and agencies to adapt their own missions, infrastructure, operations, and personnel to projected climate change.

This report reviews current actions (as of January 2015) of selected federal departments and agencies to adapt their own missions, infrastructure, operations, and personnel to projected climate change plans.

This report discusses the background of cluster munitions in the U.S. military, and the current Department of Defense (DOD) and Obama Administration stances on the topic. It also discusses the two major international initiatives to address cluster munitions: the Convention on Cluster Munitions (CCM) and negotiations under the U.N. Convention on Prohibitions or Restrictions on the Use of Certain Conventional Weapons (CCW).

This report provides information about The Introduction of Congressional Appropriations Process. Congress has developed certain rules and practices for the consideration of appropriate measures, referred to as Congressional Appropriations Process.

Congress annually considers several appropriations measures, which provide funding for numerous activities, for example, national defense, education, and homeland security, as well as general government operations. Congress has developed certain rules and practices for the consideration of appropriations measures, referred to as the congressional appropriations process. This report looks at this process as well as the three types of appropriates measures: regular appropriations bills, continuing resolutions, and supplemental appropriations bills.

This report specifically examines certain encryption issues that have been raised in the investigation of the December 2, 2015, terrorist attack in San Bernardino, CA. This report highlights certain issues that policymakers may examine as they follow the ongoing dispute between law enforcement and technology companies, and it focuses on questions related to the government's request.

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A look at legislative reforms that have been passed and are in process in the wake of the Deepwater Horizon oil spill on April 20, 2010.

This report provides a basic overview of interim continuing resolutions (CRs) and highlights some specific issues pertaining to operations of the Department of Defense (DOD) under a CR.

This report discusses the trend of depreciation of the dollar since 2002. This raises concern among some in Congress and the public that the dollar's decline is a symptom of broader economic problems, such as a weak economic recovery, rising public debt, and a diminished standing in the global economy. However, a falling currency is not always a problem, but possibly an element of economic adjustments that are, on balance, beneficial to the economy.

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This report discusses domestic human trafficking-related issues that have received legislative action or are of significant interest in the 114th Congress.

This report discusses domestic human trafficking-related issues that have received legislative action or are of significant interest in the 114th Congress.

This report describes the evolution of congressional enforcement of congressional rules of conduct and summarizes the disciplinary action taken by the House Committee on Standards of Official Conduct and the Senate Select Committee on Ethics. It also discusses the recommendations of the House Special Task Force on Ethics and related proposals as well as selected other recent changes.

This report examines major features of H.R. 5 with respect to current law. It begins by discussing the approach that H.R. 5 takes toward reshaping the Elementary and Secondary Education Act (ESEA) in key areas. Next, the report considers the ESEA by title and part to examine how the ESEA would be reconfigured under H.R. 5, followed by an examination of proposed program authorizations included in H.R. 5.

This report serves as a primer on the EU. Despite the UK's vote to leave the EU, the UK remains a full member of the bloc until it completes withdrawal negotiations and officially exits the EU (expected to occur in March 2019). As such, this report largely addresses the EU and its institutions as they currently exist. It also briefly describes U.S.-EU political and economic relations that may be of interest in the 115th Congress.

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This report provides background on free trade areas (FTAs) -- arrangements among two or more countries under which they agree to eliminate tariffs and nontariff barriers on trade in goods among themselves -- why countries form them, and how they relate to U.S. trade policy. It also discusses recent developments, the economic impact of FTAs, the relation of FTAs to the World Trade Organization (WTO) and debate points, as well as general conclusions and implications for Congress.

This report presents, first, a brief history, economic rationale, and legal background leading to the establishment of the U.S. Generalized System of Preferences (GSP) program, which provides non-reciprocal, duty-free tariff treatment to certain products imported from designated beneficiary developing countries (BDC's). A brief comparison of GSP programs worldwide, especially as they compare to the U.S. system, is also presented. Second, the report presents a discussion of U.S. implementation of the GSP, along with the present debate surrounding its renewal and legislative developments to date. Third, an analysis of the U.S. program's effectiveness and the positions of various stakeholders is presented. Fourth, implications of the expiration of the U.S. program and possible options for Congress are discussed.