Several published reports indicate that top Israeli decision makers now are seriously considering whether to order a military strike on Iran's nuclear facilities, and if so, when. This report analyzes key factors that may influence current Israeli political decisions relating to a possible strike on Iranian nuclear facilities. For Congress, the potential impact-short- and long-term-of an Israeli decision regarding Iran and its implementation is a critical issue of concern. By all accounts, such an attack could have considerable regional and global security, political, and economic repercussions, not least for the United States, Israel, and their bilateral relationship. This report has many aspects that are the subject of vigorous debate and remain fully or partially outside public knowledge.

In the early 1990s, Congress recognized that several federal agencies had ongoing high performance computing programs, but no central coordinating body existed to ensure long-term coordination and planning. To provide such a framework, Congress passed the High-Performance Computing and Communications Program Act of 1991 to enhance the effectiveness of the various programs. In conjunction with the passage of the act, the White House Office of Science and Technology Policy released Grand Challenges: High-Performance Computing and Communications. Current concerns are the role of the federal government in supporting IT R&D and the level of funding to allot to it. This report also looks at federal budgets for the Networking and Information Technology Research and Development Program.

The federal budget is central to Congress's ability to exercise its "power of the purse." Over the last several fiscal years the imbalance between spending and revenues has grown as a result of the economic downturn and policies enacted in response to financial turmoil. This report discusses how a growing budget deficit will affect the FY2013 budget and government spending.

This report attempts to summarize the current state of knowledge regarding energy storage technologies for both electric power grid and electric vehicle applications. It is intended to serve as a reference for policymakers interested in understanding the range of technologies and applications associated with energy storage, comparing them, when possible, in a structured way to highlight key characteristics relevant to widespread use. While the emphasis is on technology, this report also addresses the significant policy, market, and other non-technical factors that may impede storage adoption. It considers eight major categories of storage technology: pumped hydro, compressed air, batteries, capacitors, superconducting magnetic energy storage, flywheels, thermal storage, and hydrogen.

This report provides an introduction to the Volcker Rule, which is the regulatory regime imposed upon banking institutions and their affiliates under Section 619 of the Dodd-Frank Wall Street Reform and Consumer Protection Act of 2010 (P.L. 111-203).

This report describes the March 25 proposed rule to define "waters of the United States," particularly focused on clarifying the regulatory status of waters located in isolated places in a landscape, the types of waters with ambiguous jurisdictional status following the Supreme Court's ruling. It includes a table comparing the proposal to existing regulatory language.

This report discusses the Fair Labor Standards Act (FLSA), enacted in 1938 (P.L. 75-718), which is the federal legislation that establishes the general minimum wage that must be paid to all covered workers.

This report outlines the U.S. reporting requirements for foreign assets and accounts under the Foreign Account Tax Compliance Act (FATCA) along with the reporting requirements of the Foreign Bank Account Reporting (FBAR) under the Bank Secrecy Act. It also addresses the requirements imposed on foreign financial institutions and the agreements the United States has with other countries to cooperate in information reporting.

This report is a research aid, which lists the Department Of Defense authorization bills and appropriations bills for FY1970-FY2011. It includes key definitions and all the pertinent information on the passage of these bills through the legislative process: bill numbers, report numbers, dates reported and passed, recorded vote numbers and vote tallies, dates of passage of the conference reports with their numbers and votes, vetoes, substitutions, dates of final passage, and public law numbers.

A letter report issued by the Government Accountability Office with an abstract that begins "As of December 2012, the Internal Revenue Service's (IRS) four offshore programs have resulted in more than 39,000 disclosures by taxpayers and over $5.5 billion in revenues. The offshore programs attract taxpayers by offering a reduced risk of criminal prosecution and lower penalties than if the unreported income was discovered by one of IRS's other enforcement programs. For the 2009 Offshore Voluntary Disclosure Program (OVDP), nearly all program participants received the standard offshore penalty--20 percent of the highest aggregate value of the accounts--meaning the account value was greater than $75,000 and taxpayers used the accounts (e.g., made deposits or withdrawals) during the period under review. The median account balance of the more than 10,000 cases closed so far from the 2009 OVDP was $570,000. Participant cases with offshore penalties greater than $1 million represented about 6 percent of all 2009 OVDP cases, but accounted for almost half of all offshore penalties. Taxpayers from these cases disclosed a variety of reasons for having offshore accounts, and more than half of them had accounts at Swiss bank UBS."

A letter report issued by the Government Accountability Office with an abstract that begins "Indian tribes and tribally designated housing entities face both external and internal challenges in carrying out affordable housing activities under the Indian Housing Block Grant (IHBG) program, which was authorized by the Native American Housing Assistance and Self-Determination Act of 1996 (NAHASDA). The most commonly identified external challenges included the often remote location of tribal lands and lack of infrastructure such as running water and sewer systems. Meeting these challenges can significantly increase development costs. For example, one Arizona tribe saw its costs double because materials had to be brought in by helicopter. Tribes also identified differing federal agency requirements, particularly for environmental reviews, as a challenge that delayed projects and increased costs when IHBG and other funds were combined. Further, tribes were concerned that recent changes in federally authorized training and technical assistance could reduce their quality and frequency, in part because of the reduced role of a longstanding provider. The most commonly identified internal challenges were recipients' limited administrative capacity, conflicts within tribes that impact housing priorities and planning, and cultural preferences for certain types of housing. The Navajo Nation's housing entity, the largest …

A letter report issued by the Government Accountability Office with an abstract that begins "Of the approximately $608 million spent by the Department of Commerce's (Commerce) National Institute of Standards and Technology (NIST) in fiscal years 2009 through 2013 on the Manufacturing Extension Partnership (MEP) program, NIST used most of the funds to directly support MEP centers. Specifically, NIST spent about $495 million on awards to centers and spent the rest on contracts, staff, agency-wide overhead charges, and other items, some of which NIST considered direct support and some of which NIST considered administrative spending. Although NIST is not required to track, and has not historically tracked, administrative spending, NIST officials told GAO the agency developed definitions of direct support and administrative spending in fiscal year 2013 in response to congressional interest, then conducted an analysis of fiscal year 2013 federal MEP program spending using those definitions. NIST defines direct support spending as spending that directly supports the MEP center system's work with manufacturing firms, such as awards to centers or contracts to train MEP center staff on how to quickly assess innovative ideas for new products. NIST considers all other spending to be administrative, including spending on performance evaluations …

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO found that the independent public accountant's (IPA) audit of the Patient-Centered Outcomes Research Institute's (PCORI) 2013 and 2012 financial statements was performed in accordance with professional standards, in all material respects. PCORI's IPA provided an unmodified audit opinion on its 2013 and 2012 financial statements and found that PCORI's financial statements were presented fairly, in all material respects. Further, the IPA did not identify any deficiencies in internal control that it considered to be material weaknesses nor any reportable noncompliance with the selected provisions of laws, regulations, contracts, and grant agreements it tested. PCORI did not disagree with the IPA report's conclusions."

A letter report issued by the Government Accountability Office with an abstract that begins "Agencies use a risk-based approach, including workload and threat assessment data, to allocate resources, but most do not fully track those used for export control enforcement activities. As their missions are broader than export controls, agencies can use staff resources for other activities based on need, making tracking resources used solely for export control enforcement difficult. Only Commerce’s Office of Export Enforcement allocates its resources exclusively to export control enforcement as that is its primary mission. Other agencies, such as State and the Treasury, have relatively few export control enforcement staff to track. While several agencies acknowledge the need to better track export enforcement resources and have taken steps to do so, they do not know the full extent of their use of these resources and do not use this information in resource allocation decisions. In some cities, agencies are informally leveraging export enforcement resources through voluntarily created local task forces that bring together enforcement resources to work collectively on export control cases."

Correspondence issued by the Government Accountability Office with an abstract that begins "GAO's review found that DOD's July 2013 report addressed the four elements specified in the House Committee on Armed Services' report. Specifically, the report by the Director of DOD's Corrosion Office addressed the following elements related to corrosion of facilities and infrastructure: (1) identification of key drivers of corrosion costs and recommended strategies for reducing their effect; (2) review of a sampling of facilities that are representative of facility type, military department, and facility age; (3) assessment of at least one planned facility construction program; and (4) inclusion of information from 30 locations (15 site visits and 15 teleconferences) and the examination of program documentation from all the locations, including maintenance and facility engineering processes."

Testimony issued by the Government Accountability Office with an abstract that begins "GAO has reported on actions that the Department of Homeland Security (DHS) has taken to improve the security of the Visa Waiver Program; but, additional risks remain. In May 2011, GAO reported that DHS implemented the Electronic System for Travel Authorization (ESTA), required by the Implementing Recommendations of the 9/11 Commission Act of 2007 (9/11 Act), and took steps to minimize the burden associated with this requirement. DHS requires Visa Waiver Program travelers to submit biographical information and answers to eligibility questions through ESTA prior to travel. DHS made efforts to minimize the burden imposed by this requirement. For example, although travelers formerly filled out a Visa Waiver Program application form for each journey to the United States, ESTA approval is generally valid for 2 years. However, GAO reported that DHS had not fully evaluated security risks related to the small percentage of travelers without verified ESTA approval. In 2010, airlines complied with the requirement to verify ESTA approval for almost 98 percent of Visa Waiver Program passengers prior to boarding, but the remaining 2 percent—about 364,000 travelers—traveled under the program without verified ESTA approval. In May 2011, …

A letter report issued by the Government Accountability Office with an abstract that begins "U.S. agencies have adopted interagency guidance documents that establish PSI policies and procedures and have submitted annual reports; however, these reports do not contain expenditure data for all agencies as required by law. The agencies produced documents that contain general PSI policies and procedures. In addition, DOD and the Department of Homeland Security’s Customs and Border Protection (CBP) developed policies and procedures specifically to guide their agencies’ PSI activities. The annual reports submitted in 2009, 2010, and 2011 met requirements to describe PSI-related activities planned for future years and those that took place in the preceding year. Although the reports included an account of DOD’s PSI expenditures, they did not contain all expenditures for other agencies for PSI activities as required by law."

Testimony issued by the Government Accountability Office with an abstract that begins "Reliance on a global supply chain introduces multiple risks to federal information systems and underscores the importance of threat assessments and mitigation. Supply chain threats are present at various phases of a system’s development life cycle and could create an unacceptable risk to federal agencies. Key supply chain-related threats include"

A letter report issued by the Government Accountability Office with an abstract that begins "Of the 15 selected Department of Defense (DOD) major automated information system (MAIS) programs, 13 had cost information available (2 did not, due to revisions to requirements and changes in scope). Of these 13 programs, 11 experienced changes in their cost estimates, including 7 that experienced increases ranging from 4 to 2,233 percent and 4 that experienced decreases ranging from 4 to 86 percent. Two programs remained unchanged in their cost goals. Additionally, of 14 programs that had schedule information available (1 did not due to revisions to requirements), 13 experienced schedule changes—including 12 that had slippages ranging from a few months to 6 years, and 1 that accelerated its schedule. One program remained on schedule. Further, of 11 programs that had system performance data available, 3 programs met their system performance targets, while 8 did not fully meet their targets."

A letter report issued by the Government Accountability Office with an abstract that begins "To collaborate with state and local law enforcement, the Federal Protective Service (FPS) uses memorandums of understanding (MOU), long-standing working relationships, written guidance to FPS staff, joint operations, and other initiatives. For example, FPS has MOUs ranging from sharing radio frequency usage in Alabama, to a mutual aid agreement with the Metropolitan Atlanta Rapid Transit Authority in Georgia. In some jurisdictions, such as the suburbs of the District of Columbia, FPS has no MOUs but has regular contact and long-standing mutual aid relationships with state and local law enforcement. To collaborate with state and local law enforcement, FPS has guidance that addresses issues such as the scope of law enforcement authorities on federal property and information sharing among jurisdictions. FPS established regional staff positions intended to improve collaboration with other organizations and has engaged in joint operations with state and local law enforcement. By comparison, other federal organizations with law enforcement responsibilities similar to FPS also use a variety of methods, ranging from the Department of Veterans Affairs’ policy to seek MOUs with state and local law enforcement to the Smithsonian Institution’s established relationships with the …

A letter report issued by the Government Accountability Office with an abstract that begins "Hypertension was the most commonly reported medical condition among adults that could result in a health insurer denying coverage, requiring higher-than-average premiums, or restricting coverage. GAO’s analysis found that about 33.2 million adults age 19-64 years old, or about 18 percent, reported hypertension in 2009. Individuals with hypertension reported average annual expenditures related to treating the condition of $650, but maximum reported expenditures were $61,540. Mental health disorders and diabetes were the second and third most commonly reported conditions among adults. Cancer was the condition with the highest average annual treatment expenditures—about $9,000."

A letter report issued by the Government Accountability Office with an abstract that begins "Cancellation of a major Department of Defense (DOD) weapon program can have broad effects. Cancellation of one program can affect the schedules or budgets for related programs as well as the industrial base and local economies. For example, the cancellation of one program has impacted the schedule for the Army's network modernization efforts. DOD stakeholders can provide input to program officials on the potential effects of a cancellation."

This report provides background information and issues for Congress on the Aegis ballistic missile defense (BMD) program, which is carried out by the Missile Defense Agency (MDA) and the Navy, and gives Navy Aegis cruisers and destroyers a capability for conducting BMD operations. Congress's decisions on the Aegis BMD program could significantly affect U.S. BMD capabilities and funding requirements, and the BMD-related industrial base.

This report provides background information and potential issues for Congress on the Navy's irregular warfare (IW) and counterterrorism (CT) operations. The Navy's IW and CT activities pose a number of potential oversight issues for Congress, including the definition of Navy IW activities and how much emphasis to place on IW and CT activities in future Navy budgets.