This report examines debates regarding what constitutes an "unfunded federal mandate" and the Unfunded Mandates Reform Act of 1995's (UMRA) implementation. It focuses on UMRA's requirement that the Congressional Budget Office (CBO) issue written cost estimate statements for federal mandates in legislation, its procedures for raising points of order in the House and Senate concerning unfunded federal mandates in legislation, and its requirement that federal agencies prepare written cost estimate statements for federal mandates in rules. It also assesses UMRA's impact on federal mandates and arguments concerning UMRA's future, focusing on UMRA's definitions, exclusions, and exceptions which currently exempt many federal actions with potentially significant financial impacts on nonfederal entities.

This report provides background information on Environmental Protection Agency (EPA) regulatory activity during the Obama Administration to help address these issues. It examines major or controversial regulatory actions taken by or under development at EPA since January 2009, providing details on the regulatory action itself, presenting an estimated timeline for completion of the rule (including identification of related court or statutory deadlines), and, in general, providing EPA's estimates of costs and benefits, where available. The report includes tables that show which rules remain under development, and an appendix that describes major or controversial rules that are now final.

This report discusses the Patient Protection and Affordable Care Act (ACA, P.L. 111-148) and the Reconciliation Act of 2010 (P.L. 111-152) that impose a fee on certain for-profit health insurers, starting in 2014.

This report offers a preliminary analysis of major policy issues and potential implications that appear to be most relevant as the House and Senate prepare for the ruling and decide whether or how to respond.

This report discusses the security environment of the world, how it has changed since the Cold War, and implications of the security environment for defense. The report also discusses issues for Congress concerning potential reassessment of U.S. defense.

This report discusses the Supreme Court's rejection of cases submitted by two detainees at Guantanamo Bay (Ali Hamza Ahmad Suliman al Bahlul & Abd Al-Rahim Hussein Al-Nashiri) challenging the current military commission system under the Military Commissions Act (MCA). It discusses the merits of the cases, the various legal proceedings regarding them, and case law related to the issue.

This report discusses possible legislation (the Taylor Force Act) that would affect U.S. aid payments to the Palestinian Authority. It provides background on the concerns that money might go toward payments to families accused of terrorism by Israel, as well as a discussion of proposed bills.

This report explores the U.S. Court of Appeals for the Seventh Circuit's "Subway" ruling which rejected a proposed settlement of a class-action suit brought against Subway for falsely advertising the length of their sandwiches; the settlement required them to inspect sandwich lengths and pay the plaintiff's attorney fees, but it only benefited the lawyers and not consumers. The report discusses the case's broader significance to class action litigation, tort reform, and consumer rights.

This is a chart of the maximum fines and terms of imprisonment that may be imposed as a consequence of conviction for violation of the federal Controlled Substances Act (CSA) and other drug supply and drug demand related laws. It lists the penalties for: heroin, cocaine, crack, PCP, LSD, marihuana (marijuana), amphetamine, methamphetamine, listed (precursor) chemicals, paraphernalia, date rape drugs, rave drugs, designer drugs, ecstasy, drug kingpins, as well as the other substances including narcotics and opiates assigned to Schedule I, Schedule II, Schedule III, Schedule IV, and Schedule V of the Controlled Substances Act and the Controlled Substances Import and Export Act (Title II and Title III of the Comprehensive Drug Abuse and Control Act).

This report discusses the World Trade Organization (WTO) Doha Round of multilateral trade negotiations, begun in November 2001, which has entered its 11th year. The report includes background on Doha and the significance fo the negotiations as well as a breakdown of issues on the Doha agenda and the role of the Congress.

This report discusses the Trans-Pacific Partnership Agreement (TPP), a free trade agreement that includes nations on both sides of the Pacific. Original members of the TPP were Brunei, Chile, New Zealand, and Singapore. The United States, Australia, Peru, and Vietnam have committed themselves to joining and expanding this group. This report discusses similar trade partnerships, the importance of Asia to U.S. trade and security interests, and U.S. participation in the TPP.

This report describes the Keystone XL pipeline proposal and the process required for federal approval. It summarizes key arguments for and against the pipeline put forth by the pipeline's developers, federal agencies, environmental groups, and other stakeholders. The report discusses potential consistency challenges faced by the State Department in reviewing the pipeline application given its recent prior approvals of similar pipeline projects. Finally, the report reviews the constitutional basis for the State Department's authority to issue a Presidential Permit, and opponents' possible challenges to this authority.

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. The report also includes discussion of election fraud and corruption in Afghanistan.

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Income tax rates are at the center of many recent policy debates over taxes. Some policymakers argue that raising tax rates, especially on higher income taxpayers, to increase tax revenues is part of the solution for long-term debt reduction. This report examines the top tax rates since 1945 and analyzes the ways in which tax rates affect economic growth.

Under the Clean Water Act (CWA), an applicant for a federal license or permit to conduct any activity that may result in a discharge to waters of the United States must provide the federal agency with a Section 401 certification. This report discusses the certification, which provides states with two distinct powers: one, the power indirectly to deny federal permits or licenses by withholding certification; and two, the power to impose conditions upon federal permits by placing limitations on certification.

The Americans with Disabilities Act (ADA) provides broad nondiscrimination protection for individuals with disabilities in employment, public services, public accommodations and services operated by private entities, transportation, and telecommunications. Enacted in 1990, the ADA is a civil rights statute that has as its purpose “to provide a clear and comprehensive national mandate for the elimination of discrimination against individuals with disabilities.” It has been the subject of numerous lower court decisions, and the Supreme Court has decided 20 ADA cases, most recently United States v. Georgia. This report examines the Supreme Court decisions on the ADA.

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Charities and other entities seeking tax attempt status as organizations must apply to the Internal Revenue Service. This report provides an overview of the application process.

This report discusses the debate concerning an agricultural guest worker program and the impact such a program might have on U.S. workers. Guest worker programs are meant to assure employers (e.g., fruit, vegetable, and horticultural specialty growers) of an adequate supply of labor when and where it is needed, while not adding permanent residents to the U.S. population. They include mechanisms -- such as the H-2A program's labor certification process -- intended to avoid adversely affecting the wages and working conditions of similarly-employed U.S. workers.

This report analyzes National Science Foundation funding trends and selected closely-related STEM (science, technology, engineering, and math) education policy issues to provide fiscal and policy context. It concludes with an analysis of potential policy options.

This report discuses the case of "Smith v. Obama" where a military officer sued President Obama for overstepping his bounds as President by waging war on the Islamic State without a Congressional declaration of war. The case was dismissed due to lack of jurisdiction by the court.

This report provides answers to some of the most frequently asked questions concerning the federal individual income tax, including the number of returns filed, average tax per return, and income tax as percentage of adjusted gross income. This report will be updated as the Internal Revenue Service (IRS) releases new or revised statistics.

This report examines recent trends in retirement saving and the policy implications. The aging of the American population and the impending retirement of the "baby boom" will place significant strains over the next several decades on both Social Security and on retirees' own financial resources. With continued increases in average life expectancies, retirees in the 21st century will have to stretch their savings and other assets over longer periods of retirement than were experienced by their parents and grandparents.