A letter report issued by the Government Accountability Office with an abstract that begins "The Internal Revenue Service (IRS) is implementing three tax system changes during the 2007 filing season that potentially could impact compliance by taxpayers as well as IRS's service to taxpayers. These changes are (1) the telephone excise tax refund (TETR), which can be requested by all individuals and entities that paid the excise tax regardless of whether they have an obligation to file a tax return, (2) the option to deposit refunds into up to three accounts, hereafter referred to as the split refund option, and (3) the extension of some tax provisions that had expired, hereafter referred to as the extender provisions. Because the 2007 filing season may be complicated by these changes, the Senate Committee on Finance asked GAO to determine the effects of these changes on compliance and taxpayer service including (1) the number of individuals or entities affected by these changes, (2) how the changes were expected to affect compliance and the results of compliance activities to date, and (3) the impact of the changes on returns processing and taxpayer service. GAO analyzed IRS documents and data from IRS databases and interviewed …

A letter report issued by the Government Accountability Office with an abstract that begins "As people age, their physical, visual, and cognitive abilities may decline, making it more difficult for them to drive safely. Older drivers are also more likely to suffer injuries or die in crashes than drivers in other age groups. These safety issues will increase in significance because older adults represent the fastest-growing U.S. population segment. GAO examined (1) what the federal government has done to promote practices to make roads safer for older drivers and the extent to which states have implemented those practices, (2) the extent to which states assess the fitness of older drivers and what support the federal government has provided, and (3) what initiatives selected states have implemented to improve the safety of older drivers. To conduct this study, GAO surveyed 51 state departments of transportation (DOT), visited six states, and interviewed federal transportation officials."

A letter report issued by the Government Accountability Office with an abstract that begins "In light of the pressing need for rental housing affordable to low-income households and concerns that the Department of Housing and Urban Development (HUD) may not be committed to maintaining its Section 8 project-based housing stock--a key source of such housing--Congress directed GAO to assess HUD's efforts to preserve its project-based housing and recommend ways to improve these efforts. This report discusses (1) patterns in the volume and characteristics of HUD's Section 8 project-based properties; (2) tools and incentives that are available to encourage property owners to stay in the program; and (3) the views of property owners, managers, and industry representatives on HUD's preservation efforts. To address these issues, GAO analyzed HUD data, reviewed pertinent legislation and regulations, and interviewed HUD officials and industry representatives."

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This report discusses a plan announced by EPA in January 2005, called the Air Compliance Agreement, that would produce air quality monitoring data on animal agriculture emissions from a small number of farms, while at the same time protecting all participants (including farms where no monitoring takes place) through a “safe harbor” from liability under certain provisions of federal environmental laws.

The 2001 recession was unusually mild and brief by historical standards. At 120 months, the expansion that preceded it had been the longest in U.S. history. Is this a coincidence? A body of research concludes that it is not. This report discusses several theories for what caused this phenomenon.

This report is about new directions from the Arctic National Wildlife Refuge in the 110th Congress.

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We used the code PSUADE to calibrate Prout-Tompkins kinetic parameters for pure recrystallized TNT. The calibration was based on ALE3D simulations of a series of One Dimensional Time to Explosion (ODTX) experiments. The resultant kinetic parameters differed from TNT data points with an average error of 28%, which is slightly higher than the value of 23% previously calculated using a two-point optimization. The methodology described here provides a basis for future calibration studies using PSUADE. The files used in the procedure are listed in the Appendix.

According to the Environmental Protection Agency, the release of waste from animal feedlots to surface water, groundwater, soil, and air is associated with a range of human health and ecological impacts and contributes to the degradation of the nation's surface waters. This report provides background on the revised environmental rules, the previous Clean Water Act rules and the Clinton Administration proposal, and perspectives of key interest groups on the proposal and final regulations. It also identifies several issues that could be of congressional interest as the implementation of the revised rules proceeds.

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This report is on The Anticipated Effects of Depository Institutions Paying Interest on Checking Accounts.

This report reviews recent incidents of fraud and deception relating to seafood and examines several policy issues. Congress may become involved in oversight of how federal agencies are addressing these issues, and legislation related to these concerns may be introduced.

This report reviews the types of air emissions from livestock and poultry operations and their human health and environmental impacts. It then discusses provisions of several federal laws concerned with environmental impacts, beginning with the Clean Water Act, because protecting water resources has been the primary regulatory focus regarding livestock and animal operations.

On June 30th, 2006, the Environmental Protection Agency proposed regulations that would revise a 2003 Clean Water Act rule governing waste discharges from large confined animal feeding operations. This proposal was necessitated by a 2005 federal court decision, resulting from challenges brought by agriculture industry groups and environmental advocacy groups, that vacated parts of the 2003 rule and remanded other parts of analysis and clarification.

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This report describes the development of HMIS, summarizes information released in the AHAR, describes previous attempts to count the homeless, and reports on the continuing progress of HMIS.

(A) Synthesis, Characterization, and Fundamental Properties of Bimetallic DENs. AuAg alloy and core/shell bimetallic DENs were synthesized and characterized. Selective extraction was used as a structural characterization tool for these bimetallic nanoparticles. This is significant because there are few easily accessible methods for structure elucidation of bimetallic nanoparticles in this size regime. As a first step towards the synthesis of catalytically active, bimetallic heterogeneous materials we reported the incorporation of Au and Pd monometallic DENs and AuPd bimetallic DENs into amorphous titania networks. The compositional fidelity of the original DENs, and to some extent their size, is retained following dendrimer removal. Gas-phase catalytic activity for CO oxidation is higher for the bimetallic catalysts than for the corresponding Pd-only and Au-only monometallics. (B) Electrocatalysts based on dendrimer-encapsulated nanoparticles. Platinum dendrimer-encapsulated nanoparticles (DENs) were prepared within fourth-generation, hydroxyl-terminated, poly(amidoamine) dendrimers and immobilized on glassy carbon electrodes using an electrochemical immobilization strategy. X-ray photoelectron spectroscopy, electron microscopy, and electrochemical experiments confirm that the Pt DENs are about 1.4 nm in diameter and that they remain within the dendrimer following surface immobilization. The resulting Pt DEN films were electrocatalytically active for the oxygen reduction reaction (ORR). The films are also robust, surviving up to …

With a few exceptions (such as milk), the products of animal agriculture are not eligible for the price and income supports that Congress historically has written into farm bills for major row crops such as grains, cottons, and oilseeds. However, the meat and poultry industries do look to the federal government for leadership and support in prompting their exports, resolving trade disputes, and reassuring markets that their products are safe, of high quality, and disease free. Farm bills can contain policy guidance and resources to help achieve these objectives.

Since the enactment of the individual income tax in 1913, the appropriate taxation of capital gains income has been a perennial topic of debate in Congress. Almost immediately after the passage of the Revenue Act of 1913, legislative steps were initiated to change and modify the tax treatment of capital gains and losses. This report discusses different tax treatments and revenue acts since 1913. - Updated April 11, 2007