Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law (open access)

Federal Estate, Gift, and Generation-Skipping Taxes: A Description of Current Law

This report contains an explanation of the major provisions of the Federal estate, gift, and generation-skipping transfer taxes. The discussion divides the Federal estate tax into three components: the gross estate, deductions from the gross estate, and computation of the tax, including allowable tax credits.
Date: January 15, 2002
Creator: Luckey, John R.
Object Type: Report
System: The UNT Digital Library
2001 Tax Cut: Description, Analysis, and Background (open access)

2001 Tax Cut: Description, Analysis, and Background

A major tax cut, H.R. 1836, was enacted in June 2001, but contained sunsetted provisions. The House will consider, the week of April 15, making those tax provisions permanent. This report summarizes the provisions of the bill, analyzes effects, and considers the development of the legislation.
Date: April 12, 2002
Creator: Brumbaugh, David L.; Gravelle, Jane G.; Maguire, Steven; Talley, Louis Alan & Lyke, Bob
Object Type: Report
System: The UNT Digital Library
"Junk E-mail": An Overview of Issues and Legislation Concerning Unsolicited Commercial Electronic Mail ("Spam") (open access)

"Junk E-mail": An Overview of Issues and Legislation Concerning Unsolicited Commercial Electronic Mail ("Spam")

Unsolicited commercial e-mail (UCE), also called “spam” or “junk e-mail,” aggravates many computer users. Not only can it be a nuisance, but its cost may be passed on to consumers through higher charges from Internet service providers who must upgrade their systems to handle the traffic. Proponents of UCE insist it is a legitimate marketing technique and protected by the First Amendment. Legislation to place limits on UCE was considered by the last two Congresses, but no bill cleared Congress. Several bills have been introduced in the 107th Congress. H.R. 718 was reported from the House Energy and Commerce Committee and the House Judiciary Committee (H. Rept. 107-41, Parts 1 and 2). The two versions are quite different. S. 630 was ordered reported from the Senate Commerce Committee.
Date: May 28, 2002
Creator: Smith, Marcia S.
Object Type: Report
System: The UNT Digital Library
Telemarketing: Dealing With Unwanted Telemarketing Calls (open access)

Telemarketing: Dealing With Unwanted Telemarketing Calls

This report provides summaries of the federal laws and regulations particular to telemarketing, the establishment of a national do-not-call registry, and the options that are available to consumers to limit the calls that they receive from telemarketers and to report questionable telemarketing practices to local or federal authorities. The report also lists sources of additional information with addresses, phone numbers, and Internet sites (if available).
Date: May 30, 2002
Creator: Riehl, James R.
Object Type: Report
System: The UNT Digital Library
Telemarketing: Dealing With Unwanted Telemarketing Calls (open access)

Telemarketing: Dealing With Unwanted Telemarketing Calls

This report provides summaries of the federal laws and regulations particular to telemarketing, the establishment of a national do-not-call registry, and the options that are available to consumers to limit the calls that they receive from telemarketers and to report questionable telemarketing practices to local or federal authorities. The report also lists sources of additional information with addresses, phone numbers, and Internet sites (if available).
Date: October 8, 2002
Creator: Riehl, James R.
Object Type: Report
System: The UNT Digital Library
Telemarketing: Dealing With Unwanted Telemarketing Calls (open access)

Telemarketing: Dealing With Unwanted Telemarketing Calls

This report provides summaries of the federal laws and regulations particular to telemarketing, the establishment of a national do-not-call registry, and the options that are available to consumers to limit the calls that they receive from telemarketers and to report questionable telemarketing practices to local or federal authorities. The report also lists sources of additional information with addresses, phone numbers, and Internet sites (if available).
Date: December 30, 2002
Creator: Riehl, James R.
Object Type: Report
System: The UNT Digital Library
Intelligence Issues for Congress (open access)

Intelligence Issues for Congress

This report discusses the U.S. Intelligence Community's status and priorities in the wake of the September 11, 2001 terrorist attacks.
Date: October 1, 2002
Creator: Best, Richard A., Jr.
Object Type: Report
System: The UNT Digital Library
Selected Tax Law Changes Effective January 1, 2002 (open access)

Selected Tax Law Changes Effective January 1, 2002

This report is a listing of the tax changes which were enacted during 2001 and effective at the beginning of 2002
Date: January 4, 2002
Creator: Morris, Marie B.
Object Type: Report
System: The UNT Digital Library
Intelligence Issues for Congress (open access)

Intelligence Issues for Congress

This report discusses the U.S. Intelligence Community's status and priorities in the wake of the September 11, 2001 terrorist attacks.
Date: October 11, 2002
Creator: Best, Richard A., Jr.
Object Type: Report
System: The UNT Digital Library
Homeland Security: The Department of Defense's Role (open access)

Homeland Security: The Department of Defense's Role

This report is categorized into four categories: (I) Background, (II) Deterrence, (III) Response to Terrorist Incidents and (IV) Technology Research and Development.
Date: October 18, 2002
Creator: Bowman, Steven R.
Object Type: Report
System: The UNT Digital Library
Homeland Security Act of 2002: Legislative History and Pagination Key (open access)

Homeland Security Act of 2002: Legislative History and Pagination Key

This report presents an abbreviated legislative history of the Homeland Security Act of 2002, providing information on the sequence of events leading up to passage and references to related legislative proposals.
Date: November 26, 2002
Creator: Gressle, Sharon S.
Object Type: Report
System: The UNT Digital Library
Selected Procedural Safeguards in Federal, Military, and International Courts (open access)

Selected Procedural Safeguards in Federal, Military, and International Courts

This report compares selected procedural safeguards employed in criminal trials in federal criminal court with parallel protective measures in military general courts-martial, military commissions as authorized under the Military Order of November 13, and, as a possible benchmark of international standards, the Rome Statute of the International Criminal Court.
Date: January 30, 2002
Creator: Elsea, Jennifer K.
Object Type: Report
System: The UNT Digital Library
Western Hemisphere Institute for Security Cooperation (open access)

Western Hemisphere Institute for Security Cooperation

This report provides background on the purpose, structure, and other aspects of the new Institute for Security Cooperation.
Date: April 10, 2002
Creator: Grimmett, Richard F.
Object Type: Report
System: The UNT Digital Library
Health Insurance: Federal Data Sources for Analyses of the Uninsured (open access)

Health Insurance: Federal Data Sources for Analyses of the Uninsured

Given the various reasons individuals lack health insurance coverage, analysis of the effectiveness of a proposal to reduce the number of uninsured (such as those discussed above) requires examining characteristics of individuals with and without health insurance coverage. Numerous sources of data have emerged over time that support estimates of the uninsured. However, each data source differs in how it collects information from individuals, as well as the amount of information it collects related to health insurance status. This report outlines the major advantages and limitations of four federally administered surveys — in providing estimates of the uninsured population.
Date: February 7, 2002
Creator: Peterson, Chris L. & Devere, Christine
Object Type: Report
System: The UNT Digital Library
Farm Commodity Legislation: Chronology, 1933-2002 (open access)

Farm Commodity Legislation: Chronology, 1933-2002

This report discusses legislation regarding commodities and price supports. Since 1933, Congress has required the U.S. Department of Agriculture (USDA) to administer various price and income support programs for U.S. farmers. Some standing authority for these programs is provided by three permanent laws, from 1938, 1948, and 1949. However, Congress frequently alters the basic provisions of these laws. The omnibus law now guiding farm support (through 2007) is the Farm Security and Rural Investment Act of 2002.
Date: May 31, 2002
Creator: Becker, Geoffrey S.
Object Type: Report
System: The UNT Digital Library
Invasive Non-Native Species: Background and Issues for Congress (open access)

Invasive Non-Native Species: Background and Issues for Congress

This report compares an approach based on a species-by-species assessment, vs. one based on pathways of entry. It also assesses the choice of an emphasis on prevention vs. post hoc control and intra-state quarantine. It describes existing federal laws and federal agency roles, federal interagency cooperation, and the federal interaction with state governments. Finally, it outlines effects, costs, and issues surrounding 47 selected harmful non-native species.
Date: November 25, 2002
Creator: Corn, M. L.; Buck, Eugene H.; Rawson, Jean; Segarra, Alex & Fischer, Eric
Object Type: Report
System: The UNT Digital Library

Millennial Housing Commission

The mission of the Commission is to identify, analyze, and develop recommendations that highlight the importance of housing, improve the housing delivery system, and provide affordable housing for the American people, including recommending possible legislative and regulatory initiatives.
Date: August 31, 2002
Creator: Millennial Housing Commission
Object Type: Website
System: The UNT Digital Library

White House Commission on Complementary and Alternative Medicine Policy

A growing number of Americans are using alternative approaches to health promotion and medical treatment. People are looking to health care providers to treat the whole person, not only illness. Because of public interest in and use of unconventional health care, the President established the White House Commission on Complementary and Alternative Medicine Policy. Executive Order 13147 authorizing the Commission was issued on March 7, 2000.
Date: March 1, 2002
Creator: White House Commission on Complementary and Alternative Medicine Policy
Object Type: Website
System: The UNT Digital Library
Internet Commerce and State Sales and Use Taxes (open access)

Internet Commerce and State Sales and Use Taxes

State governments rely on sales and use taxes for approximately one-third (32.3%) of their total tax revenue – or approximately $174 billion in FY2000. Local governments derived 16.4% of their tax revenue or $51.6 billion from local sales and use taxes in FY1999. Both state and local sales taxes are collected by vendors at the time of transaction and are levied at a percentage of a product’s retail price. Alternatively, use taxes are not collected by vendors if they do not have nexus (loosely defined as a physical presence) in the consumer’s state. Consumers are required to remit use taxes to their taxing jurisdiction. However, compliance with this requirement is quite low. Because of the low compliance, many observers suggest that the expansion of the internet as a means of transacting business across state lines, both from business to consumer (B to C) and from business to business (B to B), threatens to diminish the ability of state and local governments to collect sales and use taxes. Congress has a role in this issue because commerce between parties in different states conducted over the Internet falls under the Commerce Clause of the Constitution. Congress can either take an active or …
Date: January 18, 2002
Creator: Maguire, Steven
Object Type: Report
System: The UNT Digital Library
Internet Commerce and State Sales and Use Taxes (open access)

Internet Commerce and State Sales and Use Taxes

State governments rely on sales and use taxes for approximately one-third (32.3%) of their total tax revenue – or approximately $174 billion in FY2000. Local governments derived 16.4% of their tax revenue or $51.6 billion from local sales and use taxes in FY1999. Both state and local sales taxes are collected by vendors at the time of transaction and are levied at a percentage of a product’s retail price. Alternatively, use taxes are not collected by vendors if they do not have nexus (loosely defined as a physical presence) in the consumer’s state. Consumers are required to remit use taxes to their taxing jurisdiction. However, compliance with this requirement is quite low. Because of the low compliance, many observers suggest that the expansion of the internet as a means of transacting business across state lines, both from business to consumer (B to C) and from business to business (B to B), threatens to diminish the ability of state and local governments to collect sales and use taxes. Congress has a role in this issue because commerce between parties in different states conducted over the Internet falls under the Commerce Clause of the Constitution. Congress can either take an active or …
Date: January 18, 2002
Creator: Maguire, Steven
Object Type: Report
System: The UNT Digital Library
Homeland Security: Coast Guard Operations - Background and Issues for Congress (open access)

Homeland Security: Coast Guard Operations - Background and Issues for Congress

This report discusses the Coast Guard's new homeland-security operations in the wake of the 9/11 attacks, which raise potential issues for Congress regarding the adequacy of Coast Guard assets and funding, the Coast Guard’s legal authorities, the Coast Guard’s location within the executive branch, and coordination between the Coast Guard and other agencies.
Date: February 19, 2002
Creator: O'Rourke, Ronald
Object Type: Report
System: The UNT Digital Library
Homeland Security: Coast Guard Operations - Background and Issues for Congress (open access)

Homeland Security: Coast Guard Operations - Background and Issues for Congress

This report discusses the Coast Guard's new homeland-security operations in the wake of the 9/11 attacks, which raise potential issues for Congress regarding the adequacy of Coast Guard assets and funding, the Coast Guard’s legal authorities, the Coast Guard’s location within the executive branch, and coordination between the Coast Guard and other agencies.
Date: February 19, 2002
Creator: O'Rourke, Ronald
Object Type: Report
System: The UNT Digital Library
Homeland Security: Coast Guard Operations - Background and Issues for Congress (open access)

Homeland Security: Coast Guard Operations - Background and Issues for Congress

This report discusses the Coast Guard's new homeland-security operations in the wake of the 9/11 attacks, which raise potential issues for Congress regarding the adequacy of Coast Guard assets and funding, the Coast Guard’s legal authorities, the Coast Guard’s location within the executive branch, and coordination between the Coast Guard and other agencies.
Date: February 19, 2002
Creator: O'Rourke, Ronald
Object Type: Report
System: The UNT Digital Library
Global Climate Change: Market-Based Strategies to Reduce Greenhouse Gases (open access)

Global Climate Change: Market-Based Strategies to Reduce Greenhouse Gases

This report discusses global climate change and the possibility that human activities are releasing gases, including carbon dioxide (CO2), at rates that could affect global climate change.
Date: October 1, 2002
Creator: Parker, Larry
Object Type: Report
System: The UNT Digital Library