501(c)(3) Hospitals and the Community Benefit Standard (open access)

501(c)(3) Hospitals and the Community Benefit Standard

This report examines the standard under which hospitals qualify for tax-exempt charitable status under federal law, recent inquiries made by Congress and the IRS into whether hospitals are conducting sufficient activities to justify their exemption, and section 6007 of S. 1796.
Date: November 10, 2009
Creator: Lunder, Erika K. & Liu, Edward C.
System: The UNT Digital Library
501(c)(4)s and the Gift Tax: Legal Analysis (open access)

501(c)(4)s and the Gift Tax: Legal Analysis

This report discusses whether substantial donations to tax-exempt 501(c)(4) organizations are subject to the federal gift tax.
Date: August 10, 2012
Creator: Luckey, John R. & Lunder, Erika K.
System: The UNT Digital Library
Accelerated Vehicle Retirement for Fuel Economy: "Cash for Clunkers" (open access)

Accelerated Vehicle Retirement for Fuel Economy: "Cash for Clunkers"

This report outlines the key provisions of the Consumer Assistance to Recycle and Save (CARS) program, discusses the initial impact of the program and some of the concerns raised by Senators. It also summarizes similar programs in other countries.
Date: August 10, 2009
Creator: Yacobucci, Brent D. & Canis, Bill
System: The UNT Digital Library
The Advanced Technology Program (open access)

The Advanced Technology Program

The Advanced Technology Program (ATP) was created by P.L. 100-418, the Omnibus Trade and Competitiveness Act of 1988, to encourage public-private cooperation in the development of pre-competitive technologies with broad application across industries. This activity has been targeted for elimination as a means to cut federal spending. This report discusses the ATP and related issues of federal appropriations (or the lack thereof).
Date: August 10, 1999
Creator: Schacht, Wendy H.
System: The UNT Digital Library
Advertising by the Federal Government: An Overview (open access)

Advertising by the Federal Government: An Overview

This report looks at what government agencies are spending on advertising, including the difficulties of estimating advertising expenditures and the restrictions on government advertising.
Date: March 10, 2011
Creator: Kosar, Kevin R.
System: The UNT Digital Library
Advisory Bodies Created by the President and by Congress 1955 Through July 15, 1970 (open access)

Advisory Bodies Created by the President and by Congress 1955 Through July 15, 1970

This report addresses advisory bodies created by the president and by congress between 1955 and July 15, 1970.
Date: September 10, 1970
Creator: Cambio, Edward & Dalrymple, Helen
System: The UNT Digital Library
Afghanistan Casualties: Military Forces and Civilians (open access)

Afghanistan Casualties: Military Forces and Civilians

This report collects statistics from a variety of sources on casualties sustained during Operation Enduring Freedom (OEF), which began on October 7, 2001, and is ongoing. OEF actions take place primarily in Afghanistan; however, OEF casualties also include American casualties in Pakistan, Uzbekistan, Guantanamo Bay (Cuba), Djibouti, Eritrea, Ethiopia, Jordan, Kenya, Kyrgyzstan, the Philippines, Seychelles, Sudan, Tajikistan, Turkey, and Yemen.
Date: May 10, 2012
Creator: Chesser, Susan G.
System: The UNT Digital Library
Agricultural Policy, Food Policy, Nutrition Policy, and World Food Problems: A Select Bibliography, 1969-1974 (open access)

Agricultural Policy, Food Policy, Nutrition Policy, and World Food Problems: A Select Bibliography, 1969-1974

This report provides a bibliography of resources related to agricultural, nutritional, and food policy and world food problems that were published between 1969 and 1974.
Date: September 10, 1974
Creator: Chapman, Cynthia B.
System: The UNT Digital Library
Agriculture and Related Agencies: FY2013 Appropriations (open access)

Agriculture and Related Agencies: FY2013 Appropriations

This report discusses the Agriculture appropriations bill—formally known as the Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, which provides funding for the following agencies: the U.S. Department of Agriculture (USDA), the Food and Drug Administration (FDA), the Commodity Futures Trading Commission (CFTC).
Date: July 10, 2012
Creator: Monke, Jim
System: The UNT Digital Library
Agriculture and Related Agencies: FY2014 and FY2013 (Post-Sequestration) Appropriations (open access)

Agriculture and Related Agencies: FY2014 and FY2013 (Post-Sequestration) Appropriations

This report considers the Agriculture and Related Agencies appropriations bill. Moreover, the report includes a list of the largest discretionary items that add up to 20.88 billion. The list includes information on the budgets of agricultural research, rural development, and the FDA.
Date: March 10, 2014
Creator: Monke, Jim
System: The UNT Digital Library
Air Quality and Transportation Enhancement Provisions in the Intermodal Surface Transportation Efficiency Act of 1991 (open access)

Air Quality and Transportation Enhancement Provisions in the Intermodal Surface Transportation Efficiency Act of 1991

This report describes how the Congestion Mitigation and Air Quality Program (CMAQ) and enhancement programs function, examines the policy issues surrounding them, and summarizes relevant provisions in major legislation to reauthorize ISTEA in the 105th Congress.
Date: June 10, 1998
Creator: Bearden, David M.
System: The UNT Digital Library
Alcohol Beverages: Labeling and Health Claims (open access)

Alcohol Beverages: Labeling and Health Claims

This report concerns rules created in 2003 by the Alcohol and Tobacco and Trade Bureau that prohibits manufacturers from advertising substantive health benefits from alcoholic beverages. Moreover, the report covers the history and debate on this issue and of the Bureau.
Date: April 10, 2003
Creator: Porter, Donna V.
System: The UNT Digital Library
The Alternative Minimum Tax for Individuals: Legislative Initiatives in the 110th Congress (open access)

The Alternative Minimum Tax for Individuals: Legislative Initiatives in the 110th Congress

This report discusses the alternative minimum tax (AMT) for individuals that was originally enacted to ensure that all taxpayers, especially high-income taxpayers, pay at least a minimum amount of federal taxes.
Date: January 10, 2007
Creator: Esenwein, Gregg A.
System: The UNT Digital Library
Amendments to the Foreign Intelligence Surveillance Act (FISA) Set to Expire February 28, 2011 (open access)

Amendments to the Foreign Intelligence Surveillance Act (FISA) Set to Expire February 28, 2011

This report discusses the Foreign Intelligence Surveillance Act (FISA) which provides a statutory framework by which government agencies may, when gathering foreign intelligence investigation, obtain authorization to conduct electronic surveillance or physical searches, utilize pen registers and trap and trace devices, or access specified business records and other tangible things. Authorization for such activities is typically obtained via a court order from the Foreign Intelligence Surveillance Court (FISC), a specialized court created to act as a neutral judicial decision maker in the context of FISA.
Date: February 10, 2011
Creator: Liu, Edward C.
System: The UNT Digital Library
The American Opportunity Tax Credit: Overview, Analysis, and Policy Options (open access)

The American Opportunity Tax Credit: Overview, Analysis, and Policy Options

This report provides both an in-depth description of the American Opportunity Tax Credit, an analysis of its economic impact, and an overview of various policy options.
Date: July 10, 2014
Creator: Crandall-Hollick, Margot L.
System: The UNT Digital Library
The American Opportunity Tax Credit: Overview, Analysis, and Policy Options (open access)

The American Opportunity Tax Credit: Overview, Analysis, and Policy Options

This report provides both an in-depth description of this tax credit and an analysis of its economic impact. This report is organized to first provide an overview of the American Opportunity Tax Credit (AOTC), followed by a legislative history that highlights the evolution of education tax credits from proposals in the 1960s through the recent extension of the AOTC at the end of 2012. This report then analyzes the credit by looking at who claims the credit, the effect education tax credits have on increasing college attendance, and administrative issues with the AOTC. Finally, this report concludes with a brief overview of various policy options, including tax law changes proposed in Chairman Camp's tax reform bill3 and in the President's FY2015 budget request.
Date: July 10, 2014
Creator: Crandall-Hollick, Margot L.
System: The UNT Digital Library
The American Steel Industry: A Changing Profile (open access)

The American Steel Industry: A Changing Profile

The U.S. steel industry has faced increasing difficulties since the late 1990s. About 40 U.S. steel producers have gone into bankruptcy. While different companies and parts of the industry have been affected to different degrees, the two types of domestic producers of raw steel, integrated mills and minimills, have both supported restrictions on imports, which they say have undermined the ability of the U.S. industry to produce steel economically. This report reviews industry developments and the economic situation of the steel industry, including legacy cost aspects of its problems.
Date: November 10, 2003
Creator: Cooney, Stephen
System: The UNT Digital Library
The Americans with Disabilities Act: HIV Infection is Covered Under the Act (open access)

The Americans with Disabilities Act: HIV Infection is Covered Under the Act

This report includes significant decision advancing the rights of individuals who have asymptomatic HIV infection.
Date: July 10, 1998
Creator: Jones, Nancy Lee
System: The UNT Digital Library
Animal Waste and Hazardous Substances: Current Laws and Legislative Issues (open access)

Animal Waste and Hazardous Substances: Current Laws and Legislative Issues

This report describes the provisions of the Superfund law and Emergency Planning and Community Right-to-Know Act (EPCRA), and enforcement actions under these laws that have increasingly been receiving attention. Congressional scrutiny in the form of legislative proposals and a House hearing in the 109th Congress are discussed.
Date: September 10, 2013
Creator: Copeland, Claudia
System: The UNT Digital Library
Anti-Terrorist/Anti-Money Laundering Information-Sharing by Financial Institutions under FINCEN's Regulations (open access)

Anti-Terrorist/Anti-Money Laundering Information-Sharing by Financial Institutions under FINCEN's Regulations

This report discusses Information-sharing programs developed by Treasury's Financial Crimes Enforcement Network (FINCEN) designed to aid law enforcement investigation and prosecution of money laundering and terrorist financing.
Date: December 10, 2014
Creator: unknown
System: The UNT Digital Library
Anticircumvention under the Digital Millennium Copyright Act and Reverse Engineering: Recent Legal Developments (open access)

Anticircumvention under the Digital Millennium Copyright Act and Reverse Engineering: Recent Legal Developments

Defines the Digital Millennium Copyright Act (DMCA) and practice of reverse engineering. The report is categorized into five categories, (I) Background, (II) Exceptions to the copyright monopoly: reverse engineering, (lll) Lexmark International v. Static Control Components, Inc, (lV) Chamberlain Group, Inc. v. Skylink Technologies, Inc, and (V) Conclusion
Date: December 10, 2004
Creator: Jeweler, Robin
System: The UNT Digital Library
APEC - Asia Pacific Economic Cooperation: Free Trade and Other Issues (open access)

APEC - Asia Pacific Economic Cooperation: Free Trade and Other Issues

As a result of an initiative by Australia in 1989, the United States joined with eleven other Asia/Pacific nations in creating APEC, the Asia Pacific Economic Cooperation organization. This report discusses the annual Ministerial Meeting of APEC in Seattle, held from November 17 - 19, 1993.
Date: November 10, 1993
Creator: Nanto, Dick K.
System: The UNT Digital Library
Appropriations and Fund Transfers in the Affordable Care Act (ACA) (open access)

Appropriations and Fund Transfers in the Affordable Care Act (ACA)

Implementation of the Patient Protection and Affordable Care Act (Affordable Care Act, or ACA) is having a significant impact on federal mandatory — also known as direct — spending. Most of the projected spending under the law is for expanding health insurance coverage. This report summarizes all the mandatory appropriations and Medicare trust fund transfers in the ACA and provides details on the status of obligation of these funds.
Date: October 10, 2014
Creator: Redhead, C. Stephen
System: The UNT Digital Library
Appropriations for FY1999: Military Construction (open access)

Appropriations for FY1999: Military Construction

This report is a guide to one of the 13 regular appropriations bills that congress passes each year. It summarizes the current legislative status of the bill, its scope, major issues, funding levels and related legislative activity.
Date: November 10, 1998
Creator: Tyszkiewicz, Mary T.
System: The UNT Digital Library