Online Copyright Infringement and Counterfeiting: Legislation in the 112th Congress (open access)

Online Copyright Infringement and Counterfeiting: Legislation in the 112th Congress

The global nature of the Internet offers expanded commercial opportunities for intellectual property (IP) rights holders but also increases the potential for copyright and trademark infringement. This report discusses the following recent draconian legislation in regard to this topic: the Preventing Real Online Threats to Economic Creativity and Theft of Intellectual Property Act (PROTECT IP Act); the Stop Online Piracy Act (SOPA); and the Online Protection and Enforcement of Digital Trade Act (OPEN Act).
Date: January 10, 2012
Creator: Yeh, Brian T.
System: The UNT Digital Library
Section 179 and Bonus Depreciation Expensing Allowances: Current Law, Legislative Proposals in the 112th Congress, and Economic Effects (open access)

Section 179 and Bonus Depreciation Expensing Allowances: Current Law, Legislative Proposals in the 112th Congress, and Economic Effects

This report examines the current status, legislative history, and economic effects of the two expensing allowances (Section 179 and Bonus Depreciation Allowance) and also discusses initiatives in the 112th Congress to modify them. Expensing is the most accelerated form of depreciation for tax purposes. Section 179 of the Internal Revenue Code (IRC) allows a taxpayer to expense up to $125,000 of the total cost of new and used qualified depreciable assets it buys and places in service in 2012, within certain limits. In addition, Section 168(k) generally allows taxpayers to expense half the cost of qualified assets bought and placed in service in 2012.
Date: September 10, 2012
Creator: Guenther, Gary
System: The UNT Digital Library
Workforce Investment Act (WIA) Reauthorization Proposals in the 112th Congress: Comparison of Major Features of Current Law and H.R. 4297 (open access)

Workforce Investment Act (WIA) Reauthorization Proposals in the 112th Congress: Comparison of Major Features of Current Law and H.R. 4297

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Date: August 10, 2012
Creator: Bradley, David H. & Collins, Benjamin
System: The UNT Digital Library