Conservation Reserve Payments and Self-Employment Taxes (open access)

Conservation Reserve Payments and Self-Employment Taxes

Farmers enrolling their land in the Department of Agriculture's Conservation Reserve Program (CRP) receive payments for refraining from farming their property and for engaging in certain conservation practices mandated by the Department of Agriculture. These payments are described in the contract with the Department of Agriculture as "rental payments." Farmers would like to treat the income as "rental income" because it would not be subject to self-employment taxes, but the Internal Revenue Service (IRS) insists that under certain conditions, the payments are income from the trade or business of farming and thus subject to self-employment taxes.
Date: May 1, 2000
Creator: Morris, Marie B.
Object Type: Report
System: The UNT Digital Library
The National Debt: Who Bears Its Burden? (open access)

The National Debt: Who Bears Its Burden?

This report discusses the burden of a national debt, the view among economists, the federal budget deficits, and the financial burden that future generations will inherit, a larger privately owned capital stock and a higher level of income.
Date: May 1, 2003
Creator: Labonte, Marc & Makinen, Gail
Object Type: Report
System: The UNT Digital Library
China and "Falun Gong" (open access)

China and "Falun Gong"

“Falun Gong,” also known as “Falun Dafa,”1 combines an exercise regimen with meditation and moral tenets. The “Falun Gong” movement has led to the largest and most protracted public demonstrations in China since the democracy movement of 1989. On April 25, 1999, an estimated 10,000 to 30,000 adherents assembled in front of Zhongnanhai, the Chinese Communist Party leadership compound, and participated in a silent protest against state repression of their activities. On July 21, 1999, the People’s Republic of China (PRC) government, fearful of the spread of social unrest, outlawed the movement and began to arrest Falun Gong protesters.
Date: May 1, 2002
Creator: Lum, Thomas
Object Type: Report
System: The UNT Digital Library
Hearings in the House of Representatives: A Guide for Preparation and Procedure (open access)

Hearings in the House of Representatives: A Guide for Preparation and Procedure

The report describes provisions of House rules that pertain to hearings, and citations to these rules are included for reference.
Date: May 1, 2000
Creator: Sachs, Richard C.
Object Type: Report
System: The UNT Digital Library
War on Drugs: Legislation in the 108th Congress and Related Developments (open access)

War on Drugs: Legislation in the 108th Congress and Related Developments

None
Date: May 1, 2003
Creator: Eddy, Mark
Object Type: Report
System: The UNT Digital Library
NATO Enlargement (open access)

NATO Enlargement

None
Date: May 1, 2003
Creator: Gallis, Paul E.
Object Type: Report
System: The UNT Digital Library
Diesel Fuel and Engines: An Analysis of EPA's New Regulations (open access)

Diesel Fuel and Engines: An Analysis of EPA's New Regulations

This report reviews the final regulations on diesel fuel and diesel engine emissions signed by Environmental Protection Agency Administrator Carol Browner December 21, 2000 and promulgated January 18, 2001. This report examines the rule’s potential impacts on fuel supply, summarizes the issues related to pollution controls, discusses potential impacts on the economy, and discusses issues raised by the timing and implementation schedule of the proposed rule.
Date: May 1, 2001
Creator: Yacobucci, Brent D.; McCarthy, James E.; Fischer, John W.; Segarra, Alejandro E. & Kumins, Lawrence C.
Object Type: Report
System: The UNT Digital Library
Safe Drinking Water Act: Implementation and Issues (open access)

Safe Drinking Water Act: Implementation and Issues

None
Date: May 1, 2003
Creator: Tiemann, Mary
Object Type: Report
System: The UNT Digital Library
Immigration and Naturalization Service: Restructuring Proposals in the 107th Congress (open access)

Immigration and Naturalization Service: Restructuring Proposals in the 107th Congress

Summary The events of September 11 brought the Immigration and Naturalization Service (INS) to the forefront of the nation’s attention. Although all 19 hijackers entered the country legally, three overstayed their visas. And, on March 11, 2002, INS sent student visa notifications for two of the (now deceased) 19 hijackers to the aviation school they attended, provoking an intensification of long-standing criticism of INS for weak management controls, among other things. An underlying theme of criticism concerns what many believe are overlapping and unclear chains of command with respect to INS’s service and enforcement functions. There appears to be a consensus among the Administration, Congress, and commentators that the immigration system, primarily INS, is in need of restructuring. There also appears to be a consensus among interested parties that INS’s two main functions — service and enforcement — need to be separated. There has not been a consensus, however, with regard to how the restructuring should take place.
Date: May 1, 2002
Creator: Seghetti, Lisa M.
Object Type: Report
System: The UNT Digital Library
The Former Soviet Union and U.S. Foreign Assistance (open access)

The Former Soviet Union and U.S. Foreign Assistance

This report discusses The Former Soviet Union and U.S. Foreign Assistance. Seeking to encourage a transition to democracy and free-market economics in the states of the former Soviet Union (FSU) – Russia, Ukraine, Moldova, Belarus, Georgia, Armenia, Azerbaijan, Kazakhstan, Kyrgyzstan, Turkmenistan, Uzbekistan, and Tajikistan – the United States, since December 1991, has offered roughly $8.2 billion in grants for economic and technical assistance to the region. Most of the grant assistance has been provided through the Agency for International Development (USAID).
Date: May 1, 2003
Creator: Tarnoff, Curt
Object Type: Report
System: The UNT Digital Library
North Korea's Nuclear Weapons Program (open access)

North Korea's Nuclear Weapons Program

None
Date: May 1, 2003
Creator: Niksch, Larry A.
Object Type: Report
System: The UNT Digital Library
Libya (open access)

Libya

None
Date: May 1, 2003
Creator: Mark, Clyde R.
Object Type: Report
System: The UNT Digital Library
Korea: U.S.-Korean Relations - Issues for Congress (open access)

Korea: U.S.-Korean Relations - Issues for Congress

None
Date: May 1, 2003
Creator: Niksch, Larry A.
Object Type: Report
System: The UNT Digital Library
Exempting Food and Agriculture Products from U.S. Economic Sanctions: Status and Implementation (open access)

Exempting Food and Agriculture Products from U.S. Economic Sanctions: Status and Implementation

Falling agricultural exports and declining commodity prices led farm groups and agribusiness firms to urge the 106th Congress to pass legislation exempting foods and agricultural commodities from U.S. economic sanctions against certain countries. In completing action on the FY2001 agriculture appropriations bill, Congress codified the lifting of unilateral sanctions on commercial sales of food, agricultural commodities, medicine, and medical products to Iran, Libya, North Korea, and Sudan, and extended this policy to apply to Cuba (Title IX of H.R. 5426, as enacted by P.L. 106-387; Trade Sanctions Reform and Export Enhancement Act of 2000). Related provisions place financing and licensing conditions on sales to these countries. Those that apply to Cuba, though, are permanent and more restrictive than for the other countries. Other provisions give Congress the authority in the future to veto a President's proposal to impose a sanction on the sale of agricultural or medical products.
Date: May 1, 2003
Creator: Jurenas, Remy
Object Type: Report
System: The UNT Digital Library
NATO's Decision-Making Procedure (open access)

NATO's Decision-Making Procedure

None
Date: May 1, 2003
Creator: Gallis, Paul E.
Object Type: Report
System: The UNT Digital Library
National Park Management and Recreation (open access)

National Park Management and Recreation

None
Date: May 1, 2003
Creator: Hardy-Vincent, Carol
Object Type: Report
System: The UNT Digital Library
Social Security: Brief Facts and Statistics (open access)

Social Security: Brief Facts and Statistics

This document provides facts and statistics about Social Security that are frequently requested by Members of Congress and their staffs. Its purpose is to provide quick answers to basic questions about the program. It should not be treated as a guide to Social Security. The reader is advised to consult other publications for explanations of how eligibility and benefits are determined and how the program is financed. Among them are two pamphlets published by the Social Security Administration (SSA) entitled Basic Facts About Social Security and Understanding Social Security which are contained in the Congressional Research Service (CRS) Info Pack IP 153S, Social Security: An Introduction. SSA also issues numerous other pamphlets on various aspects of the program as well as a lengthy Handbook on Social Security. For other possible sources that provide data and basic descriptive material, see the references listed at the end of this document.
Date: May 1, 1998
Creator: Koitz, David Stuart
Object Type: Report
System: The UNT Digital Library
Value-Added Tax as a New Revenue Source (open access)

Value-Added Tax as a New Revenue Source

Some Members of Congress have expressed interest in the feasibility of using a value-added tax (VAT) to either replace all or part of the income tax, finance health care reform, or to fund America’s war effort. A VAT is imposed at all levels of production on the differences between firms’ sales and their purchases from all other firms. Policymakers may be interested in the following aspects of a VAT: revenue yield, international comparison of composition of taxes, vertical equity, neutrality, inflation, balance-of-trade, national saving, administrative cost, intergovernmental relations, size of government, and public opinion.
Date: May 1, 2003
Creator: Bickley, James M.
Object Type: Report
System: The UNT Digital Library
A Value-Added Tax Contrasted with a National Sales Tax (open access)

A Value-Added Tax Contrasted with a National Sales Tax

Proposals to replace all or part of the income tax, proposals for national health care, and a proposal to finance America’s war effort have sparked congressional interest in the possibility of a broad-based consumption tax as a new source of revenue. A value-added tax (VAT) or a national sales tax (NST) have been frequently discussed as possible new tax sources. Both the VAT and the NST are taxes on the consumption of goods and services and are conceptually similar. Yet, these taxes also have significant differences. This issue brief discusses some of the potential policy implications associated with these differences.
Date: May 1, 2003
Creator: Bickley, James M.
Object Type: Report
System: The UNT Digital Library
Flat Tax Proposals and Fundamental Tax Reform: An Overview (open access)

Flat Tax Proposals and Fundamental Tax Reform: An Overview

This report discusses the idea of replacing our current income tax system with a flat-rate tax, including background and analysis and various Congressional proposals.
Date: May 1, 2003
Creator: Bickley, James M.
Object Type: Report
System: The UNT Digital Library
Taxpayer Protection and IRS Accountability Act of 2002, H.R. 3991 (open access)

Taxpayer Protection and IRS Accountability Act of 2002, H.R. 3991

None
Date: May 1, 2002
Creator: Morris, Marie B.
Object Type: Report
System: The UNT Digital Library
Trilateral Commission (open access)

Trilateral Commission

None
Date: May 1, 1981
Creator: Library of Congress. Congressional Research Service.
Object Type: Report
System: The UNT Digital Library
National Emergency Powers (open access)

National Emergency Powers

This report the National Emergencies Act (50 U.S.C. 1601-1651) that eliminated or modified some statutory grants of emergency authority, required the President to declare formally the existence of a national emergency and to specify what statutory authority, activated by the declaration, would be used, and provided Congress a means to countermand the President's declaration and the activated authority being sought.
Date: May 1, 2006
Creator: Relyea, Harold C.
Object Type: Report
System: The UNT Digital Library
Canada-U.S. Relations (open access)

Canada-U.S. Relations

This report provides a short overview of Canada’s political scene, its economic conditions, and its recent security and foreign policy, focusing particularly on issues that may be relevant to U.S. policymakers. This brief country survey is followed by several summaries of current bilateral issues in the political, trade, and environmental arenas.
Date: May 1, 2006
Creator: Ek, Carl W.
Object Type: Report
System: The UNT Digital Library