This report explains the major provisions of the federal estate and gift transfer taxes for transfers by nonresident aliens in 2014. This discussion highlights the different tax rules for estates of nonresident aliens as compared to the estates of U.S. citizens and resident aliens.

This report explores strategies to control greenhouse gas (GHG) emissions and options to address the cost issue in four parts. First, the basic economic tradeoff between controlling the quantity of GHG emissions and the program's compliance costs is introduced and explained. Second, the five dimensions of the cost issue that have arisen so far in the climate change debate are identified and discussed. Third, a representative sample of proposed approaches to address cost concerns is compared and analyzed according to the five cost dimensions identified previously. Finally, the proposed options are summarized and opportunities to combine or merge different approaches are analyzed.

The first two sections of this report discuss the primary emission allowance distribution methods: auctions and no-cost distribution to covered sources. These sections examine the potential benefits and concerns of these allocation mechanisms. The final section identifies different options and policy considerations for Congress when determining to whom and for what purpose to distribute the value of the emission allowances.

This report focuses on options for protecting structures and for protecting wildlands and natural resources from wildfires. It begins with a brief overview of the nature of wildfires, followed by a discussion of protecting structures. Then, it discusses wildfire damages to wildlands and natural resources, fuel treatment options and their benefits and limitations, and public involvement in federal decisions.

The report discusses the U.S. Fire Administration (USFA), which is an entity within the Federal Emergency Management Agency (FEMA) of the Department of Homeland Security (DHS).

None

None

This report describes the legislative history of the Senate's PAYGO rule, explains its current features, and reviews Senate actions under the rule .

This report provides background information on options for technologies that could reduce the Navy's dependence on oil for its ships, as well as four general strategies for reducing the Navy's dependence on oil for its ships: reducing energy use on Navy ships; alternative hydrocarbon fuels; nuclear propulsion; and sail and solar power.

This report is designed to assist Congress as it evaluates the many different defense reform proposals suggested by the variety of stakeholders and institutions within the U.S. national security community. It includes an outline of the strategic context for defense reform, both in the Goldwater-Nichols era and today. It then builds a framework to understand the DOD management challenge, and situates some of the most-discussed reform proposals within that framework. It concludes with some questions Congress may ponder as it exercises oversight over the Pentagon.

This report provides background on the statutory creation of federal offices of inspector general (OIGs) and provides historical context for contemporary debates about the strengths and limitations of the offices. Federal inspectors general (IGs) are authorized to combat waste, fraud, and abuse within their affiliated federal entities; to execute their missions, OIGs conduct and publish audits and investigations--among other duties.

The first section of this report provides an overview of the consideration of FY2017 legislative branch appropriations, with subsections covering each action. It is followed by a section on prior year actions and funding, which contains historical tables. The report then addresses the FY2017 budget requests, requested administrative language, and selected funding issues for individual legislative branch agencies and entities.

This report presents the Administration's request for supplemental appropriations for the Zika response. It includes sections outlining Congressional actions, the emergency supplemental appropriations request for Zika response efforts -- by both U.S. health and human services agencies and international assistance programs -- and information about unobligated Ebola response funds.

This report provides an overview of emergency and major disaster declarations and explains how they might be used in the aftermath of a terrorist incident that does not involve a fire or an explosion, such as high casualty mass shootings or chemical gas attacks. This report also provides an overview of Stafford Act assistance provided for past terrorist incidents.

This report provides a brief discussion of the debate on comprehensive sex education and abstinence education, highlights evaluations of both types of programs, describes youth programs that address teen pregnancy, and examines the new teen pregnancy prevention initiative included in the Obama Administration's FY2010 budget.

This report discusses offsets in relation to a greenhouse gas emissions cap-and-trade program. The first section of this report provides an overview of offsets by discussing different types of offset projects and describing how the offsets would likely be used in an emission reduction program. The next section discusses the supply of offsets that might be available in an emission trading program. The subsequent sections examine the potential offset benefits and the potential concerns associated with offsets. The final section offers considerations for Congress.

This report discusses the Environmental Protection Agency's (EPA) efforts to increase drinking water security, Bioterrorism Preparedness and Response Act of 2002, and EPA and Department of Homeland Security (DHS) water infrastructure security roles.

This report focuses on options for protecting structures, wildlands, and natural resources from wildfires. It begins with a brief overview of the nature of wildfires, followed by a discussion of protecting structures. Then it discusses wildfire damages to wildlands and natural resources; fuel treatment options and their benefits and limitations; and public involvement in federal decisions.

This report discusses the current political state of Afghanistan, as well as the Afghan government. This report also discusses Afghanistan's relationship with the United States, particularly U.S. efforts to urge President Hamid Karzai to address corruption within the Afghan government.

This report discuses the federal minimum wage and the various groups of workers who are covered and not covered by minimum wage requirements. Arguments for and against raising the federal minimum wage are also discussed.

This report discusses the Corporation for National and Community Service (CNCS) which authorizes grants for service programs such as Americorps and VISTA. The FY2017 appropriations amount for CNCS is $1.030 billion, which is $65 million less than the FY2016 amount of $1.095 billion. Amounts of funding for each program of CNCS is included.

This report discuses the National Flood Insurance Program and private flood insurance which meets federal guidelines in Special Flood Hazard Areas (SFHA). Related legislation in the 115th Congress and options for privatizing flood insurance are also discussed.

The first two sections of this report discuss the primary emission allowance distribution methods: auctions and no-cost distribution to covered sources. These sections examine the potential benefits and concerns of these allocation mechanisms. The final section identifies different options and policy considerations for Congress when determining to whom and for what purpose to distribute the value of the emission allowances.

This report discusses a myriad of issues have been raised in the current Social Security debate, in particular the question of whether and how the nation’s financial markets might be used to reform the system.