The alternative minimum tax (AMT) for individuals was originally enacted to ensure that all taxpayers, especially high-income taxpayers, pay at least a minimum amount of federal taxes. However, the AMT is not indexed for inflation, and this factor, combined with recent reductions in the regular income tax, has greatly expanded the potential impact of the AMT. This report explains legislation for the FY2009 budget compromise, which includes an offset AMT patch.

This report provides information on Arctic National Wildlife Refuge (ANWR) and its Controversies for the 110th Congress.

This report provides a brief overview of the climate change issue as well as other Clean Air Act issues of interest in the 110th Congress.

This report provides information about the Comparison of Selected Legislation in the 110th Congress on Corporate Average Fuel Economy (CAFE).

This report gives an overview of Cuba's issues for the 110th Congress. The contents include the most recent developments, political and economic conditions, U.S. policy towards Cuba, issues in the U.S.- Cuban relations, legislations in the 109th congress, and legislative initiatives in the 110th Congress.

This report covers the contentious travel restrictions between the U.S. and Cuba from the 1960s to the present time. It includes background on the restrictions, enforcement of restrictions, and arguments for or against maintaining travel restrictions. It also provides background on relevant legislative initiatives during the 106th through the 111th Congresses.

This report discusses the designation of spending as emergency, which has had significance in both procedural and budgetary terms.

This report will identify and discuss oversight issues and legislation introduced in the 110th Congress to address specific concerns related to how ESA is implemented and how endangered species are managed.

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This report briefly discusses the context in which federal budget process changes are made and identifies selected reform proposals by major category.

Aquaculture — the farming of fish, shellfish, and other aquatic animals and plants in a controlled environment — is expanding rapidly abroad, with more modest advances in the United States. This report discusses the federal laws and regulations that guide the management of resources in open ocean and near-shore coastal areas.

This report presents Freedom of Information Act (FOIA) amendments of 110th Congress.

This report discusses Freedom of Information Act (FOIA) amendments proposed by the 109th and 110th Congress.

This report presents a side-by-side comparison of the major provisions of those bills and includes a glossary of common terms.

This report provides a side by side comparison of the HEA reauthorization proposals in the Senate-passed version of S. 1642 and the House-passed version of H.R. 4137 to current law

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This report discusses the journalists' privilege, provides and overview of the law, describes the Grand Jury Subpoena related to the Judith Miller case, and gives an overview of the congressional response in the 109th and 110th Congresses.

This report discusses the state of judicial security in the United States and the legislation introduced in the 110th Congress that would enhance judicial security.

This report discusses the current framework for federal judicial security, legislative efforts in the 110th Congress to improve judicial security, other proposals for reform, and the Fiscal Year 2008 budget for judicial security.

This report provides an overview of U.S. relations with Latin America and the Caribbean and focuses on the role of Congress and congressional concerns.

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This report begins by providing background on agency purchase card programs. It then discusses identified weaknesses in agency purchase card controls that have contributed to card misuse, and examines legislation introduced in the 110th Congress that would address these weaknesses.