Corporate Inversions: Frequently Asked Legal Questions (open access)

Corporate Inversions: Frequently Asked Legal Questions

This report answers frequently-asked legal questions about corporate inversions. It answers questions relating to the scope and operation of Section 7874, including how key statutory terms have been interpreted by the Internal Revenue Service (IRS). It discusses important Department of Treasury regulations that were finalized in 2015 and 2016, and answers questions about the IRS's authority to issue these regulations. Other questions that are answered relate to legislation introduced in the 114th Congress, the interaction of Section 7874 with tax treaties, and the imposition of an excise tax on corporate insiders who benefit from an inversion.
Date: September 7, 2016
Creator: Lunder, Erika K.
System: The UNT Digital Library
The Future of Internet Governance: Should the U.S. Relinquish Its Authority Over ICANN? (open access)

The Future of Internet Governance: Should the U.S. Relinquish Its Authority Over ICANN?

This report discusses legislation over the future of Internet government that has been introduced in the 113th and 114th Congresses which would prevent, delay, or impose conditions or additional scrutiny on the transition.
Date: August 18, 2015
Creator: Kruger, Lennard G.
System: The UNT Digital Library
Wildfire Spending: Background, Issues, and Legislation in the 114th Congress (open access)

Wildfire Spending: Background, Issues, and Legislation in the 114th Congress

This report provides background information and analysis of funding for federal wildfire suppression operations. It concludes by summarizing relevant legislative proposals introduced in the 114th Congress and discussing their possible implications.
Date: June 26, 2015
Creator: Hoover, Katie; Lindsay, Bruce R.; McCarthy, Francis X. & Tollestrup, Jessica
System: The UNT Digital Library
Lame Duck Sessions of Congress, 1935-2016 (74th-114th Congresses) (open access)

Lame Duck Sessions of Congress, 1935-2016 (74th-114th Congresses)

This report provides an overview of the "Lame Duck" sessions of Congress since 1935 and discusses how they occur, their purpose, and various characteristics and trends of the sessions.
Date: April 6, 2018
Creator: Hudiburg, Jane A.
System: The UNT Digital Library
Latin America and the Caribbean: Key Issues for the 114th Congress (open access)

Latin America and the Caribbean: Key Issues for the 114th Congress

This report provides an overview of U.S. policy toward Latin America and the Caribbean. It begins with an overview of the political and economic environment that affects U.S. relations, and then examines the Obama Administration's policy priorities in the region. The report then examines congressional interests in Latin America, looking at selected regional and country issues.
Date: January 28, 2015
Creator: Sullivan, Mark P.
System: The UNT Digital Library
Cuba: Issues for the 114th Congress (open access)

Cuba: Issues for the 114th Congress

This report is divided into three major sections analyzing Cuba's political and economic environment, U.S. policy toward Cuba, and selected issues in U.S.-Cuban relations. While legislative initiatives are noted throughout the report where appropriate, a final section of the report provides a listing of bills and resolutions introduced in the 114th Congress.
Date: February 27, 2015
Creator: Sullivan, Mark P.
System: The UNT Digital Library
Water Resource Issues in the 114th Congress (open access)

Water Resource Issues in the 114th Congress

This report discusses recent congressional activity and possible topics for the 114th Congress. It provides an overview of the federal role in water resources development, management, and protection, with a focus on projects of the two major federal water resources agencies--Reclamation and the U.S. Army Corps--and related legislation.
Date: January 23, 2015
Creator: Cody, Betsy A.; Stern, Charles V. & Carter, Nicole T.
System: The UNT Digital Library
Freedom of Information Act Legislation in the 114th Congress: Issue Summary and Side-by- Side Analysis (open access)

Freedom of Information Act Legislation in the 114th Congress: Issue Summary and Side-by- Side Analysis

This report provides an overview of two The Freedom of Information Act (FOIA) bills in the 114th Congress, S. 337 and H.R. 653, and provides analysis of certain FOIA-related provisions within each.
Date: February 26, 2015
Creator: Richardson, Daniel J. & Ginsberg, Wendy
System: The UNT Digital Library
Homeland Security Appropriations: FY2015 Action in the 114th Congress (open access)

Homeland Security Appropriations: FY2015 Action in the 114th Congress

This report provides a brief outline of the FY2015 annual appropriations measure for the Department of Homeland Security (DHS) and its enactment by the 114th Congress.
Date: March 16, 2015
Creator: Painter, William L.
System: The UNT Digital Library
Arctic National Wildlife Refuge (ANWR): A Primer for the 114th Congress (open access)

Arctic National Wildlife Refuge (ANWR): A Primer for the 114th Congress

This report discusses the history of the Arctic National Wildlife Refuge (ANWR), the basic issues in the debate over wilderness versus development, the Native interests, and the energy and biological resources at stake.
Date: March 17, 2015
Creator: Corn, M. Lynne; Ratner, Michael & Alexander, Kristina
System: The UNT Digital Library
Food Safety Issues for the 114th Congress (open access)

Food Safety Issues for the 114th Congress

This report discusses pertinent issues for Congress in regards to food safety legislation.
Date: February 13, 2015
Creator: Johnson, Renée
System: The UNT Digital Library
The Section 179 and Bonus Depreciation Expensing Allowances: Current Law and Issues for the 114th Congress (open access)

The Section 179 and Bonus Depreciation Expensing Allowances: Current Law and Issues for the 114th Congress

This report examines the current status, legislative history, and main economic effects (including their efficacy as an economic stimulus tool) of the Section 179 and bonus depreciation allowances. It concludes with a discussion of the key policy issues facing the 114th Congress as it considers what to do with the allowances that expired at the end of 2014.
Date: February 10, 2015
Creator: Guenther, Gary
System: The UNT Digital Library
Terrorism Risk Insurance Legislation in the 114th Congress: Issue Summary and Side-by- Side Analysis (open access)

Terrorism Risk Insurance Legislation in the 114th Congress: Issue Summary and Side-by- Side Analysis

This report briefly outlines the issues involved with terrorism insurance, summarizes extension legislation, and includes a side-by-side comparison of the Terrorism Risk Insurance Act of 2002 (TRIA) and the bills introduced in the 114th and 113th Congresses.
Date: January 7, 2015
Creator: Webel, Baird
System: The UNT Digital Library
International Trade and Finance: Key Policy Issues for the 114th Congress (open access)

International Trade and Finance: Key Policy Issues for the 114th Congress

This report covers policy issues in areas such as: U.S. trade negotiations; U.S. trade and economic relations with regions and countries; international trade institutions; tariff and nontariff barriers; worker dislocation from trade liberalization; trade remedy laws; import and export policies; international investment; economic sanctions; and trade policy functions of the federal government.
Date: January 2, 2015
Creator: Irace, Mary A. & Williams, Brock R.
System: The UNT Digital Library
Terrorism Risk Insurance Legislation in the 114th Congress: Issue Summary and Side-by-Side Analysis (open access)

Terrorism Risk Insurance Legislation in the 114th Congress: Issue Summary and Side-by-Side Analysis

This report briefly outlines the issues involved with terrorism insurance, summarizes extension legislation, and includes a side-by-side comparison of Terrorism Risk Insurance Act of 2002 (TRIA; P.L. 107-297) law and the bills introduced in the 114th and 113th Congresses.
Date: January 20, 2015
Creator: Webel, Baird
System: The UNT Digital Library
Domestic Human Trafficking Legislation in the 114th Congress (open access)

Domestic Human Trafficking Legislation in the 114th Congress

This report discusses domestic human trafficking-related issues that have received legislative action or are of significant interest in the 114th Congress.
Date: February 23, 2015
Creator: Finklea, Kristin; Fernandes-Alcantara, Adrienne L. & Siskin, Alison
System: The UNT Digital Library
Research Tax Credit: Current Law and Policy Issues for the 114th Congress (open access)

Research Tax Credit: Current Law and Policy Issues for the 114th Congress

This report describes the current status of the research tax credit, summarizes its legislative history, discusses policy issues it raises, and describes legislation to modify and extend it.
Date: March 13, 2015
Creator: Guenther, Gary
System: The UNT Digital Library
Domestic Human Trafficking Legislation in the 114th Congress (open access)

Domestic Human Trafficking Legislation in the 114th Congress

This report discusses domestic human trafficking-related issues that have received legislative action or are of significant interest in the 114th Congress.
Date: April 16, 2015
Creator: Finklea, Kristin; Fernandes-Alcantara, Adrienne L. & Siskin, Alison
System: The UNT Digital Library
Domestic Human Trafficking Legislation in the 114th Congress (open access)

Domestic Human Trafficking Legislation in the 114th Congress

This report discusses domestic human trafficking-related issues that have received legislative action or are of significant interest in the 114th Congress.
Date: February 23, 2015
Creator: Finklea, Kristin; Fernandes-Alcantara, Adrienne L. & Siskin, Alison
System: The UNT Digital Library
Cuba: Issues for the 114th Congress (open access)

Cuba: Issues for the 114th Congress

This report is divided into three major sections analyzing Cuba's political and economic environment, U.S. policy toward Cuba, and selected issues in U.S.-Cuban relations. While legislative initiatives are noted throughout the report where appropriate, a final section of the report provides a listing of bills and resolutions introduced in the 114th Congress.
Date: April 17, 2015
Creator: Sullivan, Mark P.
System: The UNT Digital Library
ESEA Reauthorization Proposals in the 114th Congress: Selected Key Issues (open access)

ESEA Reauthorization Proposals in the 114th Congress: Selected Key Issues

This report examines major features of H.R. 5 with respect to current law. It begins by discussing the approach that H.R. 5 takes toward reshaping the Elementary and Secondary Education Act (ESEA) in key areas. Next, the report considers the ESEA by title and part to examine how the ESEA would be reconfigured under H.R. 5, followed by an examination of proposed program authorizations included in H.R. 5.
Date: February 23, 2015
Creator: Skinner, Rebecca R. & Kuenzi, Jeffrey J.
System: The UNT Digital Library
Membership of the 114th Congress: A Profile (open access)

Membership of the 114th Congress: A Profile

This report presents a profile of the membership of the 114th Congress (2015-2016). Statistical information is included on selected characteristics of Members, including data on party affiliation, average age, occupation, education, length of congressional service, religious affiliation, gender, ethnicity, foreign births, and military service.
Date: January 22, 2015
Creator: Manning, Jennifer E.
System: The UNT Digital Library
Congressional Roll Call Votes on the Keystone XL Pipeline (open access)

Congressional Roll Call Votes on the Keystone XL Pipeline

This report provides roll call vote data related to the proposed TransCanada Keystone XL Pipeline that would transport oil sands crude from Canada and shale oil produced in North Dakota and Montana to a market hub in Nebraska for further delivery to Gulf Coast refineries. Voting information is listed chronologically and broken down by chamber, Congress, and type of legislation.
Date: January 22, 2015
Creator: Cunningham, Lynn J. & Cook, Beth
System: The UNT Digital Library
Congressional Roll Call Votes on the Keystone XL Pipeline (open access)

Congressional Roll Call Votes on the Keystone XL Pipeline

This report provides roll call vote data related to the proposed TransCanada Keystone XL Pipeline that would transport oil sands crude from Canada and shale oil produced in North Dakota and Montana to a market hub in Nebraska for further delivery to Gulf Coast refineries. Voting information is listed chronologically and broken down by chamber, Congress, and type of legislation.
Date: February 5, 2015
Creator: Cunningham, Lynn J. & Cook, Beth
System: The UNT Digital Library