Mortgage debt cancellation can occur when lenders restructure loans, reducing principal balances, or sell properties, either in advance, or as a result, of foreclosure proceedings. Exceptions have been available for taxpayers who are insolvent or in bankruptcy, among others- these taxpayers may exclude canceled mortgage debt income under existing law.

This report discusses Congress' establishment of the Essential Air Service (EAS), a program to ensure that small communities that were served by certificated air carriers before the Airline Deregulation Act of 1978 would continue to receive scheduled passenger service, with subsidies if necessary. Deregulation gave airlines almost total freedom to determine which domestic markets to serve and what airfares to charge, which raised the concern that communities with relatively low passenger levels would lose service as carriers shifted their operations to serve larger and often more profitable markets.

This report provides a brief overview of the development of tactical teams at the state and local level and the concerns raised by their expansion. It then discusses the composition of these teams in the federal government. It concludes with a discussion of potential issues for policymakers to consider if they take up legislation or conduct oversight related to how the federal government uses tactical teams.

This report is a fact sheet on the U.S. catfish industry and foreign trade.

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