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: August 14, 2012
Creator: Guenther, Gary
Object Type: Report
System: The UNT Digital Library
Gun Control Legislation (open access)

Gun Control Legislation

This report looks at past gun control legislation and also how recent events (such as the shooting in Tucson, Arizona on January 8, 2011 which notably wounded Rep. Gabrielle Giffords) have influenced current legislation. This report concludes with discussion of other salient and recurring gun control issues that have generated past congressional interest.
Date: August 3, 2012
Creator: Krouse, William J.
Object Type: Report
System: The UNT Digital Library
Libya: Transition and U.S. Policy (open access)

Libya: Transition and U.S. Policy

This report discusses the revolution and post-conflict transition in Libya. The crisis was triggered in mid-February 2011 by a chain of events in Benghazi and other eastern cities that quickly spiraled out of Qadhafi's control and resulted in his death. A July election marked a shift from the appointed interim government and may provide more democratic legitimacy and better decision making. The report also looks at the military and economic state of the country, including human rights, Islam and politics, and Libya's oil asses.
Date: August 9, 2012
Creator: Blanchard, Christopher M.
Object Type: Report
System: The UNT Digital Library
Armed Conflict in Syria: U.S. and International Response (open access)

Armed Conflict in Syria: U.S. and International Response

This report looks at the recent conflict in Syria, particularly casualty estimates and an assessment of possible future scenarios. A large part of the report looks at U.S. policy towards Syria, including how Congress will handle humanitarian dilemmas, security of Syrian Weapons of Mass Destruction, and how the country is open to opportunities for terrorism recruitment. It also looks at key developments that have occurred during the conflict, including support of the Asad government, political dynamics, and minority communities. The report ends with a look at the Syrian economy and current/possible sanctions.
Date: August 21, 2012
Creator: Sharp, Jeremy M. & Blanchard, Christopher M.
Object Type: Report
System: The UNT Digital Library
Title X (Public Health Service Act) Family Planning Program (open access)

Title X (Public Health Service Act) Family Planning Program

This report looks at several bills addressing the Family Planning Program (Title X of the Public Health Service Act) which have been introduced in the 112th Congress, including: funding for abortion-providing entities, elimination of the program, and prohibitions on government spending for the program.
Date: August 28, 2012
Creator: Napili, Angela
Object Type: Report
System: The UNT Digital Library
Researching Current Federal Legislation and Regulations: A Guide to Resources for Congressional Staff (open access)

Researching Current Federal Legislation and Regulations: A Guide to Resources for Congressional Staff

This report is designed to introduce congressional staff to selected governmental and nongovernmental sources that are useful in tracking and obtaining information federal legislation and regulations. It includes governmental sources such as the Legislative Information System (LIS), THOMAS, the Government Printing Office's Federal Digital System (FDsys), and U.S. Senate and House websites. Nongovernmental or commercial sources include resources such as HeinOnline and the Congressional Quarterly (CQ) websites. It also highlights classes offered by the Congressional Research Service (CRS) and the Library of Congress Law Library.
Date: August 31, 2012
Creator: Mansfield, Jerry W.
Object Type: Report
System: The UNT Digital Library
Vulnerable Youth: Background and Policies (open access)

Vulnerable Youth: Background and Policies

This report first provides an overview of the youth population and the increasing complexity of transitioning to adulthood for all adolescents. It also provides a separate discussion of the concept of "disconnectedness," as well as the protective factors youth can develop during childhood and adolescence that can mitigate poor outcomes. Further, the report describes the evolution of federal youth policy and provides a brief overview of current federal programs targeted at vulnerable youth. The report then discusses the challenges of coordinating federal programs for youth, as well as federal legislation and initiatives that promote coordination among federal agencies and support programs with a positive youth development focus.
Date: August 29, 2012
Creator: Fernandes-Alcantara, Adrienne L.
Object Type: Report
System: The UNT Digital Library
The Palestinians: Background and U.S. Relations (open access)

The Palestinians: Background and U.S. Relations

This report provides an overview of current issues in U.S.-Palestinian relations. It also contains an overview of Palestinian society and politics and descriptions of key Palestinian individuals and groups—chiefly the Palestine Liberation Organization (PLO), the Palestinian Authority (PA), Fatah, Hamas, and the Palestinian refugee population.
Date: August 17, 2012
Creator: Zanotti, Jim
Object Type: Report
System: The UNT Digital Library
Congress's Contempt Power and the Enforcement of Congressional Subpoenas: Law, History, Practice, and Procedure (open access)

Congress's Contempt Power and the Enforcement of Congressional Subpoenas: Law, History, Practice, and Procedure

This report examines the source of the contempt power, reviews the historical development of the early case law, outlines the statutory and common law basis for Congress's contempt power, and analyzes the procedures associated with inherent contempt, criminal contempt, and the civil enforcement of subpoenas. The report also includes a detailed discussion of two recent information-access disputes that led to the approval of contempt citations in the House against then-White House Chief of Staff Joshua Bolten and former White House Counsel Harriet Miers, as well as Attorney General Eric Holder. Finally, the report discusses both non-constitutional and constitutionally-based limitations on the contempt power.
Date: August 17, 2012
Creator: Garvey, Todd
Object Type: Report
System: The UNT Digital Library
Congress's Contempt Power and the Enforcement of Congressional Subpoenas: A Sketch (open access)

Congress's Contempt Power and the Enforcement of Congressional Subpoenas: A Sketch

This report examines the source of Congress's contempt power, analyzes the procedures associated with inherent contempt, criminal contempt, and the civil enforcement of subpoenas, and discusses the obstacles that face Congress in enforcing a contempt action against an executive branch official.
Date: August 14, 2012
Creator: Garvey, Todd & Dolan, Alissa M.
Object Type: Report
System: The UNT Digital Library
Chinese Tire Imports: Section 421 Safeguards and the World Trade Organization (WTO) (open access)

Chinese Tire Imports: Section 421 Safeguards and the World Trade Organization (WTO)

This report discusses World Trade Organization (WTO) safeguards provisions contained in Article XIX of the General Agreement on Tariffs and Trade (GATT) and the Agreement on Safeguards; the WTO China-specific safeguard and how it differs from preexisting WTO provisions; authorities and procedures set out in Section 421 of the Trade Act of 1974; the International Trade Commission (ITC) determination and the President's decision to provide relief in the 2009 China tires case; and China's WTO case against the U.S. tire safeguard.
Date: August 24, 2012
Creator: Grimmett, Jeanne J.
Object Type: Report
System: The UNT Digital Library
Venezuela: Issues for Congress (open access)

Venezuela: Issues for Congress

This report discusses the current Congressional issues in relation to Venezuela, including background on the political situation and recent developments, the economic conditions, relevant U.S. policies, and the legislative initiatives in the 111th and 112th Congresses. The United States traditionally has had close relations with Venezuela, a major supplier of foreign oil, but there has been friction in relations under the government of populist President Hugo Chávez. U.S. officials have expressed concerns about human rights, Venezuela's military arms purchases, its relations with Cuba and Iran, and its efforts to export its brand of populism to other Latin American countries.
Date: August 30, 2012
Creator: Sullivan, Mark P.
Object Type: Report
System: The UNT Digital Library
Changes in the Arctic: Background and Issues for Congress (open access)

Changes in the Arctic: Background and Issues for Congress

This report discusses the diminishment of Arctic sea ice, the ensuing increase in human activities in the Arctic, and concerns about the region's future. It provides overviews of: Arctic sovereignty claims; commercial shipping through the Arctic; Arctic oil, gas, and mineral exploration; endangered Arctic species; and increased military operations in the Arctic could cause the region in coming years to become an arena of international cooperation, competition, or conflict.
Date: August 1, 2012
Creator: O'Rourke, Ronald
Object Type: Report
System: The UNT Digital Library
National Mortgage Servicing Standards: Legislation in the 112th Congress (open access)

National Mortgage Servicing Standards: Legislation in the 112th Congress

This report analyzes the potential misaligned incentives in the servicer-mortgage holder relationship and the servicing standards that attempt to address each concern, the servicer-borrower relationship and the relevant servicing provisions, as well as the possible implications of reforming the servicing industry.
Date: August 29, 2012
Creator: Hoskins, Sean M.
Object Type: Report
System: The UNT Digital Library
Budget "Sequestration" and Selected Program Exemptions and Special Rules (open access)

Budget "Sequestration" and Selected Program Exemptions and Special Rules

This report looks at the history and current status of sequestration at it relates to Congress, including how it is enacted and special rules that can apply. "Sequestration" is a process of automatic, largely across-the-board spending reductions under which budgetary resources are permanently canceled to enforce certain budget policy goals.
Date: August 9, 2012
Creator: Spar, Karen
Object Type: Report
System: The UNT Digital Library
The Eurozone Crisis: Overview and Issues for Congress (open access)

The Eurozone Crisis: Overview and Issues for Congress

This report provides an overview of the causes, challenges, political dynamics, and other aspects of the Eurozone's economic crisis and discusses the related issues that Congress may address, such as: how this situation will impact the U.S. economy, IMF (International Monetary Fund) involvement, and how the US and Europe will cooperate to solve these issues. The report also contains supplemental figures and charts.
Date: August 29, 2012
Creator: Nelson, Rebecca M.; Belkin, Paul; Mix, Derek E. & Weiss, Martin A.
Object Type: Report
System: The UNT Digital Library
The First Responder Network and Next- Generation Communications for Public Safety: Issues for Congress (open access)

The First Responder Network and Next- Generation Communications for Public Safety: Issues for Congress

This report covers a background of provisions in the Middle Class Tax Relief and Job Creation Act of 2012 for planning, building, and managing a new, nationwide, broadband network for public safety communications.
Date: August 7, 2012
Creator: Moore, Linda K.
Object Type: Report
System: The UNT Digital Library
Science, Technology, Engineering, and Mathematics (STEM) Education: A Primer (open access)

Science, Technology, Engineering, and Mathematics (STEM) Education: A Primer

The term "STEM education" refers to teaching and learning in the fields of science, technology, engineering, and mathematics, including educational activities across all grade levels—from pre-school to post-doctorate—in both formal and informal settings. This report is intended to serve as a primer for outlining existing STEM education policy issues and programs. It includes assessments of the federal STEM education effort and the condition of STEM education in the United States, as well as an analysis of several of the policy issues central to the contemporary federal conversation about STEM education.
Date: August 1, 2012
Creator: Gonzalez, Heather B. & Kuenzi, Jeffrey J.
Object Type: Report
System: The UNT Digital Library
Privacy and Civil Liberties Oversight Board: New Independent Agency Status (open access)

Privacy and Civil Liberties Oversight Board: New Independent Agency Status

This report examines initial responses to the 9/11 Commission's call for a board to oversee adherence to presidential guidelines on information sharing that safeguard the privacy of individuals about whom information is shared, and the implementation of this board.
Date: August 27, 2012
Creator: Hatch, Garrett
Object Type: Report
System: The UNT Digital Library
Drought in the United States: Causes and Issues for Congress (open access)

Drought in the United States: Causes and Issues for Congress

This report describes the physical causes of drought, drought history in the United States, and policy challenges related to drought. It also provides examples of recurrent regional drought conditions.
Date: August 15, 2012
Creator: Folger, Peter; Cody, Betsy A. & Carter, Nicole T.
Object Type: Report
System: The UNT Digital Library
Vietnamese Victims of Agent Orange and U.S.-Vietnam Relations (open access)

Vietnamese Victims of Agent Orange and U.S.-Vietnam Relations

This report examines various estimates of the effects of Agent Orange on Vietnam's people and environment, the history of U.S. policy on the issue, the current cleanup efforts in Vietnam, the various forms of assistance—including U.S. assistance—provided to people with medical conditions associated with dioxin exposure, and the implications for bilateral relations. It concludes with a brief discussion of possible congressional responses to the issue.
Date: August 29, 2012
Creator: Martin, Michael F.
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, and discusses pieces of legislation that dictate procedures for specifically the United States in instances of WTO disputes.
Date: August 28, 2012
Creator: Grimmett, Jeanne J.
Object Type: Report
System: The UNT Digital Library
Iraq: Politics, Governance, and Human Rights (open access)

Iraq: Politics, Governance, and Human Rights

This report discusses politics, governance, and human rights issues in Iraq. Relations among major political factions have worsened substantially since late 2011, threatening Iraq's stability and the perception of the achievements of the long U.S. intervention in Iraq. The report includes an overview of the history and current situation of the Iraqi government and human rights conditions as well as related U.S. actions.
Date: August 21, 2012
Creator: Katzman, Kenneth
Object Type: Report
System: The UNT Digital Library
Moldova: Background and U.S. Policy (open access)

Moldova: Background and U.S. Policy

This report provides information and analysis on Moldova, including its political and economic situation, foreign policy, and on U.S. policy toward Moldova.
Date: August 27, 2012
Creator: Woehrel, Steven
Object Type: Report
System: The UNT Digital Library