This report provides an overview of the federal tax treatment of same-sex married couples, with a focus on the federal income tax.

This report outlines the history of various efforts, including legislative efforts and count cases, and describes one bill currently before Congress, the Justice for Former American Hostages in Iran Act of 2015.

This report discusses the recently finalized Joint Comprehensive Plan of Action (JCPOA) that attempts to ensure that Iran's nuclear program can be used for purely peaceful purposes, in exchange for a broad suspension of U.S., European Union (EU), and United Nations sanctions.

This report analyzes mass shootings for a 15-year period (1999-2013). CRS analysis of the FBI SHR dataset and other research indicates that offenders committed at least 317 mass shootings, murdered 1,554 victims, and nonfatally wounded another 441 victims entirely with firearms during that 15-year period. The prevalence of mass shooting incidents and victim counts fluctuated sporadically from year to year.

This report provides an overview of Pemex and the content and prospects for Mexico's energy reforms, before discussing specific issues facing Mexico's oil and gas industry. It then examines the U.S.-Mexico energy relationship through the lenses of trade and energy cooperation. It concludes by suggesting several oversight issues for Congress related to what the enactment of energy reform might portend for Mexico's economic development, the U.S. energy matrix, and bilateral or North American energy cooperation.

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This report briefly examines legislative issues regarding Violence against women, which includes random acts of violence as well as sustained abuse over time, can be physical, psychological, or sexual in nature.

This report discusses the Uniformed and Overseas Citizens Absentee Voting Act (UOCAVA), under which members of the uniformed services and U.S. citizens who live abroad are eligible to register and vote absentee in federal elections. It discusses recent improvements to UOCAVA, as the result of controversy surrounding ballots received in Florida from absentee voters in the 2000 presidential election. The report also discusses related legislation, such as the National Defense Authorization Act for FY2010, which provided for a major overhaul of UOCAVA.

This is the 2015 Clean Air Status and Trends Network (CASTNET) measurements. These sites managed measure acidic pollutants and ambient ozone concentrations in rural settings.

This report discusses the recent defeat of 5 proposed constitutional amendments in Burma that arguably could have advanced democratic reforms in which Congress has shown an interest.

This report provides an overview of California's farm economy, specifically examining the current state of the water supply and the use of irrigation water.

This document contains responses to CASTET's network plans during 2015.

This report provides background and funding information for Victims of Crime Act (VOCA) programs and the Crime Victims Fund (CVF). It describes the process through which CVF funds are allocated and explains how the CVF impacts the annual budget for DOJ. It then provides an analysis of selected issues that Congress may consider regarding the CVF and the federal budget.

Foreign direct investment in the United States in 2014 dropped by more than half from the amount recorded in 2013, reflecting in part a large stock buyback by a major U.S. communications firm. This report provides an economic analysis of foreign direct investment in the United States.

This report provides an overview of Iran's foreign policy, which has been a subject of numerous congressional hearings and of sanctions and other legislation for many years. The report analyzes Iranian foreign policy as a whole and by region. The regional analysis discusses those countries where Iranian policy is of U.S. concern.

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This report briefly looks at the history of the Organization of American States (OAS) and its principal institutional bodies, and examines the organization's funding and current priorities. It also discusses a number of policy issues that have drawn congressional interest in recent years, including the reintegration of Cuba into the inter-American system, the application of the Inter-American Democratic Charter, potential reforms of the inter- American human rights system, the management and budget of the OAS, and the establishment of regional organizations that could serve as possible alternatives to the OAS.

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This report discusses the windfall elimination provision (WEP) reduces the Social Security benefits of workers who also have pension benefits from employment not covered by Social Security. Its purpose is to remove an advantage or “windfall” these workers would otherwise receive as a result of the interaction between the Social Security benefit formula and the workers’ relatively small portion of their careers in Social Security-covered employment.

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This document provides information the TCEQ water districts.

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The United States and South Korea have cooperated in the peaceful use of nuclear energy for over 50 years. This cooperation includes commercial power reactor projects as well as research and development work on safety, safeguards, advanced nuclear reactors, and fuel cycle technologies. This report discusses the new civilian nuclear cooperation agreement between the United States and South Korea.

This report is intended to assist Congress as it considers what, if any, action to take to curb profit shifting. It is one of several CRS products related to the subject of profit sharing.