Tax Administration: Usage and Selected Analyses of the First-Time Homebuyer Credit (open access)

Tax Administration: Usage and Selected Analyses of the First-Time Homebuyer Credit

Correspondence issued by the Government Accountability Office with an abstract that begins "As an important part of the economic stimulus efforts, Congress enacted the First- Time Homebuyer Credit (FTHBC) to assist the struggling real estate market and encourage taxpayers to purchase their first homes. Congress enacted different versions of the FTHBC--as part of the Housing and Economic Recovery Act of 2008 (Housing Act); the American Recovery and Reinvestment Act of 2009 (Recovery Act); and the Worker, Homeownership, and Business Assistance Act of 2009 (Assistance Act). The dollar amounts that can be claimed and rules associated with the credit, including potential repayment, vary depending on the version. Joint Committee on Taxation estimates suggest that the three FTHBC provisions combined may result in total revenue losses to the federal government of about $22 billion through 2019. In response to the request for updated information on the use of the FTHBC, our objectives were to identify (1) the number of FTHBC claims and dollar amounts claimed for each credit version by state and (2) state rankings, using selected statistics, such as the total dollar amount of FTHBC claimed in each state."
Date: September 2, 2010
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Littoral Combat Ship: Actions Needed to Improve Operating Cost Estimates and Mitigate Risks in Implementing New Concepts (open access)

Littoral Combat Ship: Actions Needed to Improve Operating Cost Estimates and Mitigate Risks in Implementing New Concepts

A letter report issued by the Government Accountability Office with an abstract that begins "The Navy plans to spend about $28 billion to buy 55 Littoral Combat Ships (LCS) and at least 64 interchangeable mission packages to perform one of three missions--mine countermeasures, antisubmarine warfare, and surface warfare--in waters close to shore. The Navy has been developing two different LCS seaframes and plans to select one for production in 2010. Due to the small 78-person crew size--40 core crew, 23 for aviation detachment, and typically 15 for mission packages--the Navy is developing new concepts for personnel, training, and maintenance. GAO was asked to assess the extent to which the Department of Defense (DOD) has (1) estimated LCS long-term operating and support costs and (2) developed plans to operate and support LCS. To do so, GAO compared Navy cost estimates to DOD guidance and GAO best practices; and analyzed Navy plans to implement its concepts for personnel, training, and maintenance and the extent these plans included assessments of program risk."
Date: February 2, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Latin America and the Caribbean: Fact Sheet on Leaders and Elections (open access)

Latin America and the Caribbean: Fact Sheet on Leaders and Elections

This fact sheet tracks the current heads of government in Central and South America, Mexico, and the Caribbean. It provides the dates of the last and next elections for the head of government and the national independence date for each country.
Date: April 2, 2010
Creator: Gomez-Granger, Julissa & Sullivan, Mark P.
Object Type: Report
System: The UNT Digital Library
Latin America and the Caribbean: Fact Sheet on Leaders and Elections (open access)

Latin America and the Caribbean: Fact Sheet on Leaders and Elections

This fact sheet tracks the current heads of government in Central and South America, Mexico, and the Caribbean. It provides the dates of the last and next elections for the head of government and the national independence date for each country.
Date: June 2, 2010
Creator: Gomez-Granger, Julissa & Sullivan, Mark P.
Object Type: Report
System: The UNT Digital Library
House Committee on Standards of Official Conduct: A Brief History of Its Evolution and Jurisdiction (open access)

House Committee on Standards of Official Conduct: A Brief History of Its Evolution and Jurisdiction

This report briefly outlines the background of ethics enforcement in the House of Representatives, including the creation of both the Select Committee on Ethics and the Committee on Standards of Official Conduct. The report also focuses on various jurisdictional and procedural changes that the committee has experienced since 1967 and discusses the committee's current jurisdiction and procedures.
Date: August 2, 2010
Creator: Straus, Jacob R.
Object Type: Report
System: The UNT Digital Library
"Don't Ask, Don't Tell": A Legal Analysis (open access)

"Don't Ask, Don't Tell": A Legal Analysis

In recent years, several Members of Congress have expressed interest in amending "Don't Ask, Don't Tell," (DADT) a legislation that requires those of homosexual orientation in the military to keep quiet about their orientation in order to maintain "morale, good order and discipline, and unit cohesion." At least two bills that would repeal the law and replace it with a policy of nondiscrimination on the basis of sexual orientation - H.R. 1283 and S. 3065 - have been introduced in the 111th Congress. This report provides a legal analysis of the various constitutional challenges that have been brought against DADT; for a policy analysis, see CRS Report R40782, "Don't Ask, Don't Tell": Military Policy and the Law on
Date: November 2, 2010
Creator: Feder, Jody
Object Type: Report
System: The UNT Digital Library
FEMA Flood Maps: Some Standards and Processes in Place to Promote Map Accuracy and Outreach, but Opportunities Exist to Address Implementation Challenges (open access)

FEMA Flood Maps: Some Standards and Processes in Place to Promote Map Accuracy and Outreach, but Opportunities Exist to Address Implementation Challenges

A letter report issued by the Government Accountability Office with an abstract that begins "The Federal Emergency Management Agency (FEMA), a component of the Department of Homeland Security (DHS), maps flood hazard areas across the country and makes flood insurance available to more than 20,100 communities through the National Flood Insurance Program. From 2003 through 2008, FEMA spent $1.2 billion in a comprehensive effort to update the nation's flood insurance maps. In 2009, FEMA began an annual review of 20 percent of the nation's flood maps, for which Congress allocated $440 million in 2009 and 2010. As requested, GAO reviewed the actions FEMA has taken to enhance the accuracy of updated flood maps, and FEMA's outreach efforts in conducting flood mapping activities. GAO analyzed FEMA's mapping standards and information systems, tested quality assurance processes, and interviewed FEMA officials and contractors."
Date: December 2, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
State and Local Governments' Fiscal Outlook: March 2010 Update (open access)

State and Local Governments' Fiscal Outlook: March 2010 Update

A letter report issued by the Government Accountability Office with an abstract that begins "Fiscal sustainability presents a national challenge shared by all levels of government. Since 2007, GAO has published long-term fiscal simulations for the state and local government sector. These simulations show that, like the federal government, the state and local government sector faces persistent and long-term fiscal pressures. Using the Bureau of Economic Analysis's National Income and Product Accounts (NIPA) as the primary data source, GAO's model projects the level of receipts and expenditures for the sector until 2060 based on current and historical spending and revenue patterns. GAO assumes the current set of policies in place across federal, state, and local governments remains constant. This update incorporates NIPA data including increased federal grant funding made available to the sector through the American Recovery and Reinvestment Act of 2009. The model simulates the long-term fiscal outlook for the state and local sector as a whole and, while the model incorporates the Congressional Budget Office's economic projections, adjustments are made to capture the budgetary effects of near-term cyclical swings in the economy. Because the model covers the sector in the aggregate, the fiscal outcomes for individual states and …
Date: March 2, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Expeditionary Fighting Vehicle (EFV) Program Faces Cost, Schedule and Performance Risks (open access)

Expeditionary Fighting Vehicle (EFV) Program Faces Cost, Schedule and Performance Risks

Correspondence issued by the Government Accountability Office with an abstract that begins "This letter formally transmits the briefing in response to a congressional request on May 4, 2009, that we review the EFV program. We provided congressional staff a draft copy of this briefing in meeting with them on June 9, 2010. We provided the same draft to the Department of Defense (DOD) for comments. A summary of DOD's comments with our evaluation are also attached, as well as a reprinted copy of DOD's written comments."
Date: July 2, 2010
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Army Corps of Engineers: Budget Formulation Process Emphasizes Agencywide Priorities, but Transparency of Budget Presentation Could Be Improved (open access)

Army Corps of Engineers: Budget Formulation Process Emphasizes Agencywide Priorities, but Transparency of Budget Presentation Could Be Improved

A letter report issued by the Government Accountability Office with an abstract that begins "The U.S. Army Corps of Engineers (Corps) is the world's largest public engineering, design, and construction management agency. In fiscal year 2006 it began incorporating performance information into its budget process, but Congress raised concerns that the criteria used by the Corps to prioritize projects are not transparent and the budget formulation process could achieve a higher return on investment. GAO was asked to (1) describe the information the Corps uses in its budget formulation process and the implications of the process, and (2) evaluate whether the President's recent budget requests for the Corps are presented so that agency priorities are clear and proposed use of funds transparent. GAO reviewed the Corps' internal budget guidance, documentation of its project rankings and budget formulation process, performance review materials, and budget presentation materials. GAO also interviewed Corps and Office of Management and Budget officials."
Date: April 2, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Cyberspace: United States Faces Challenges in Addressing Global Cybersecurity and Governance (open access)

Cyberspace: United States Faces Challenges in Addressing Global Cybersecurity and Governance

A letter report issued by the Government Accountability Office with an abstract that begins "Recent foreign-based intrusions on the computer systems of U.S. federal agencies and commercial companies highlight the vulnerabilities of the interconnected networks that comprise the Internet, as well as the need to adequately address the global security and governance of cyberspace. Federal law and policy give a number of federal entities responsibilities for representing U.S. cyberspace interests abroad, in collaboration with the private sector. More recently, the President appointed a national Cybersecurity Coordinator charged with improving the nation's cybersecurity leadership. GAO was asked to identify (1) significant entities and efforts addressing global cyberspace security and governance issues, (2) U.S. entities responsible for addressing these issues and the extent of their involvement at the international level, and (3) challenges to effective U.S. involvement in global cyberspace security and governance efforts. To do this, GAO analyzed policies, reports, and other documents and interviewed U.S. government and international officials and experts from over 30 organizations."
Date: July 2, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Displaced Iraqis: Integrated International Strategy Needed to Reintegrate Iraq's Internally Displaced and Returning Refugees (open access)

Displaced Iraqis: Integrated International Strategy Needed to Reintegrate Iraq's Internally Displaced and Returning Refugees

A letter report issued by the Government Accountability Office with an abstract that begins "The estimated number of Iraqis who have been internally displaced since February 2006 is about 1.6 million, and numerous Iraqis are in neighboring countries. Tens of thousands of Iraqi families have returned home and the number is slowly increasing. GAO examined (1) conditions in Iraq that pose a challenge to the reintegration of displaced Iraqis, (2) actions the international community is taking to address these conditions and reintegration, and (3) the extent to which the international community has an effective reintegration strategy. GAO analyzed reports and data, met with officials from the U.S. and Iraqi governments and international and nongovernmental organizations, and did fieldwork in Geneva and Baghdad."
Date: December 2, 2010
Creator: United States. Government Accountability Office.
Object Type: Report
System: The UNT Digital Library
Aviation Security: DHS Has Taken Steps to Enhance International Aviation Security and Facilitate Compliance with International Standards, but Challenges Remain (open access)

Aviation Security: DHS Has Taken Steps to Enhance International Aviation Security and Facilitate Compliance with International Standards, but Challenges Remain

Testimony issued by the Government Accountability Office with an abstract that begins "The attempted December 25, 2009, terrorist attack and the October 2010 bomb attempt involving air cargo originating in Yemen highlight the ongoing threat to aviation and the need to coordinate security standards and practices to enhance security with foreign partners, a process known as harmonization. This testimony discusses the Department of Homeland Security's (DHS) progress and challenges in harmonizing international aviation security standards and practices and facilitating compliance with international standards. This testimony is based on reports GAO issued from April 2007 through June 2010, and ongoing work examining foreign airport assessments. For this work, GAO obtained information from DHS and the Transportation Security Administration (TSA) and interviewed TSA program officials, foreign aviation officials, representatives from international organizations such as the International Civil Aviation Organization (ICAO), and industry associations, about ongoing harmonization and TSA airport assessment efforts and challenges."
Date: December 2, 2010
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
U.S. Postal Service: Legislation Needed to Address Key Challenges (open access)

U.S. Postal Service: Legislation Needed to Address Key Challenges

Testimony issued by the Government Accountability Office with an abstract that begins "The U.S. Postal Service's (USPS) financial condition and outlook deteriorated sharply during fiscal years 2007 through 2009. USPS actions to cut costs and increase revenues were insufficient to offset declines in mail volume and revenues. Mail volume declined from 213 billion pieces in fiscal year 2006, to 171 billion pieces in fiscal year 2010--or about 20 percent. Volume declines resulted from the recession and changes in the use of mail as transactions and messages continued to shift to electronic alternatives. In this environment, USPS initiatives to increase revenues had limited results. USPS expects mail volume to decline further to about 150 billion pieces by 2020. This trend exposes weaknesses in USPS's business model, which has relied on growth in mail volume to help cover costs. GAO and others have reported on options for improving USPS's financial condition, including GAO's April 2010 report on USPS's business model (GAO-10-455). Recently, legislation has been introduced that addresses USPS's finances and the need for flexibility to help modernize operations. This testimony discusses (1) updated information on USPS's financial condition and outlook, (2) the need to modernize and restructure USPS, and (3) key …
Date: December 2, 2010
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
The Federal Government's Long-Term Fiscal Outlook: January 2010 Update (open access)

The Federal Government's Long-Term Fiscal Outlook: January 2010 Update

Other written product issued by the Government Accountability Office with an abstract that begins "Since 1992, GAO has published long-term fiscal simulations of what might happen to federal deficits and debt levels under varying policy assumptions. We developed our long-term model in response to a bipartisan request from Members of Congress who were concerned about the long-term effects of fiscal policy. More recently, GAO has also begun publishing separate long-term fiscal simulations for the state and local government sector. GAO runs two simulations: (1) "Baseline Extended" follows the Congressional Budget Office's (CBO) January 2010 baseline estimates for the first 10 years and then simply holds revenue and spending other than large entitlement programs constant as a share of gross domestic product (GDP); and (2) the "Alternative" simulation is based on historical trends and policy preferences. Discretionary spending grows with GDP rather than inflation during the first 10 years, Medicare physician payment rates are not reduced as in CBO's baseline, all tax provisions are extended to 2020, and the alternative minimum tax (AMT) exemption amount is indexed to inflation through 2020; revenues are then brought back to their historical level. This update incorporates CBO's most recent baseline projections that were released …
Date: March 2, 2010
Creator: United States. Government Accountability Office.
Object Type: Text
System: The UNT Digital Library
Conference Committee and Related Procedures: An Introduction (open access)

Conference Committee and Related Procedures: An Introduction

This report is a brief summary of House and Senate procedures for reaching agreement on legislation. It discusses the provisions of House Rule XXII and Senate Rule XXVIII as well as other applicable rules, precedents, and practices. The report focuses on the most common and customary procedures.
Date: December 2, 2010
Creator: Rybicki, Elizabeth
Object Type: Report
System: The UNT Digital Library
European Union Enlargement: A Status Report on Turkey's Accession Negotiations (open access)

European Union Enlargement: A Status Report on Turkey's Accession Negotiations

This report provides a brief overview of the European Union's (EU) accession process; Turkey's path to EU membership; the impact of the Cyprus problem; and a review of the United States' interest in Turkey's future in the European Union.
Date: November 2, 2010
Creator: Morelli, Vincent
Object Type: Report
System: The UNT Digital Library
Seafood Safety: Background and Issues (open access)

Seafood Safety: Background and Issues

Although seafood consumption can contribute to a healthy diet, some fish and shellfish can cause foodborne illnesses or contain environmental contaminants. This report discusses whether current food safety programs are sufficiently protecting consumers, and if not, what changes should be considered.
Date: December 2, 2010
Creator: Upton, Harold F.
Object Type: Report
System: The UNT Digital Library
Hamas: Background and Issues for Congress (open access)

Hamas: Background and Issues for Congress

Hamas, or the Islamic Resistance Movement, is a Palestinian Islamist military and sociopolitical movement that grew out of the Muslim Brotherhood, a Sunni religious and political organization founded in Egypt in 1928 that has branches throughout the world. The United States, Israel, the European Union, and Canada consider Hamas a terrorist organization. The overarching U.S. goal regarding Hamas is to deter, transform, marginalize, or neutralize it so that it no longer presents a threat to Israel's security, to a peaceful and lasting resolution of the Israeli-Palestinian conflict, or to other U.S. interests. This report discusses U.S. efforts and policy debates on these issues.
Date: December 2, 2010
Creator: Zanotti, Jim
Object Type: Report
System: The UNT Digital Library
Screening and Securing Air Cargo: Background and Issues for Congress (open access)

Screening and Securing Air Cargo: Background and Issues for Congress

The October 2010 discovery of two explosive devices being prepared for loading on U.S.-bound all-cargo aircraft overseas has heightened concerns over the potential use of air cargo shipments to bomb passenger and all-cargo aircraft. This incident renewed congressional interest in air cargo security. This report discusses a number of policy issues that may arise regarding air cargo security.
Date: December 2, 2010
Creator: Elias, Bart
Object Type: Report
System: The UNT Digital Library
Dispute Settlement in the World Trade Organization (WTO): An Overview (open access)

Dispute Settlement in the World Trade Organization (WTO): An Overview

This report describes the Understanding on Rules and Procedures Governing the Settlement of Disputes (DSU), which is the World Trade Organization's (WTO) means of resolving disputes arising under WTO agreements. The report includes criticisms of certain flaws in the DSU, as well as WTO Members' suggestions for improvement. The report also describes the Office of the United States Trade Representative (USTR), which represents the United States in WTO disputes. Also discussed are pieces of legislation that dictate procedures for specifically the United States in instances of WTO disputes.
Date: November 2, 2010
Creator: Grimmett, Jeanne J.
Object Type: Report
System: The UNT Digital Library
Average Years of Service for Members of the Senate and House of Representatives, 1st - 111th Congresses (open access)

Average Years of Service for Members of the Senate and House of Representatives, 1st - 111th Congresses

The average tenure of Members of the Senate and House of Representatives at the beginning of each Congress has varied substantially since 1789. The purpose of this report is to provide a Congress-by-Congress summary of the average years of service for Senators and Representatives for the First through the 111th Congresses. The report contains a brief summary of some of the explanations by political scientists and others for the various changes in the average years of service.
Date: November 2, 2010
Creator: Glassman, Matthew Eric & Hemlin, Erin
Object Type: Report
System: The UNT Digital Library

Review of U.S. Human Space Flight Plans Committee

This website contains information about the Review of U.S. Human Space Flight Plans Committee including their final report from October 2009. Acourding to their "About" page, "[t]he "Review of United States Human Space Flight Plans" is to examine ongoing and planned National Aeronautics and Space Administration (NASA) development activities, as well as potential alternatives, and present options for advancing a safe, innovative, affordable, and sustainable human space flight program in the years following Space Shuttle retirement."
Date: March 2, 2010
Creator: United States. National Aeronautics and Space Administration. Review of U.S. Human Space Flight Plans Committee.
Object Type: Website
System: The UNT Digital Library
The Congressional Appropriations Process: An Introduction (open access)

The Congressional Appropriations Process: An Introduction

This report discusses the following aspects of the congressional appropriations process: the annual appropriations cycle; types of appropriations measures; spending ceilings for appropriations associated with the annual budget resolution; and the relationship between authorization and appropriation measures.
Date: December 2, 2010
Creator: Streeter, Sandy
Object Type: Report
System: The UNT Digital Library