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.

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.

Report that looks at the effects of adding Vietnam to the U.S. Generalized System of Preferences (GSP) as a "developing country."

Report that discusses the American International Group (AIG), which was the largest direct recipient of government financial assistance during the recent financial crisis.

This report provides an overview of selected topics that provide a broad overview of issues that are central to the telecommunications/media convergence debate.

This report focuses on funding for the Veterans Health Administration (VHA). The VHA is primarily a direct service provider of primary care, specialized care, and related medical and social support services to veterans through the nation's largest integrated health care system. Eligibility for VA health care is based primarily on previous military service, disability, and income.

This report examines the purpose and activities of Committee on House Administration as congressional Member organizations (CMO) and the reasons Members form them. It also identifies and describes seven CMO types, and it provides an overview of the historical development of informal Member organizations since the first Congress, focusing on their regulation in the House by the Committee on House Oversight/Committee on House Administration, the rise and fall of legislative service organizations (LSOs), and the House's decision in 1995 to issue regulations for establishing CMOs and governing their behavior. It concludes with a step-by-step guide for House Members and staff who might be interested in forming a CMO.

This report provides background information on the U.S.-Japan alliance and discusses the politics of U.S. basing in Okinawa.

Revised report submitted by the Texas State Law Library to the Texas 83rd regular legislature requesting appropriations to fund programming and activities. It includes an overview of the institution's goals, summaries of appropriations requests for fiscal years 2014 and 2015 -- including plans for additional 5% and 10% cuts in funding -- and supporting documentation.

A weekly publication, the Texas Register serves as the journal of state agency rulemaking for Texas. Information published in the Texas Register includes proposed, adopted, withdrawn and emergency rule actions, notices of state agency review of agency rules, governor's appointments, attorney general opinions, and miscellaneous documents such as requests for proposals. After adoption, these rulemaking actions are codified into the Texas Administrative Code.

This report provides a summary of California's 2012-2015 drought including: comparisons, where applicable, to previous droughts; a summary of the key regulatory requirements that at certain times limit water deliveries (or exports) from the San Joaquin and Sacramento Rivers' Delta; and a brief discussion of California water rights with their relation to different types of federal contracts and their associated water allocations.

This report discusses several programs offered by the U.S. Department of Agriculture (USDA) to help farmers recover financially from natural disasters, including drought and floods. All the programs have permanent authorization, and only one requires a federal disaster designation (the emergency loan program). Most programs receive funding amounts that are "such sums as necessary" and are not subject to annual discretionary appropriations.

The report begins with general summaries about bioenergy and biopower, including potential benefits and challenges, feedstocks, and biopower technologies. It also describes federal support available for biopower and relevant legislative concerns.

This report has three major sections. The first section answers some basic questions about Bitcoin and the operation of the Bitcoin network and its interaction with the current dollar-based monetary system. The second section summarizes likely reasons for and against widespread Bitcoin adoption. The third section discusses legal and regulatory matters that have been raised by Bitcoin and other digital currencies.

This report provides an initial analysis of EPA's final rule -- a prepublication version, known as the Clean Power Plan (CPP), pursuant to Section 111(d) of the Clean Air Act -- summarizing highlights and identifying differences between the final and proposed rules. The topics discussed do not represent an exhaustive list of the differences from the proposed rule or the support or opposition that may be raised by various stakeholders.

This report discusses issues regarding Iran's political history and structure. It also takes a look at economic and defense policy responses for Congress, specifically focusing on Iran's nuclear capabilities.

Report submitted by the Texas Commission on Environmental Quality containing background information on the commission, and summaries of requests for appropriations and expenditures for the fiscal years 2016 and 2017 with supporting documentation.

This report discusses the Comprehensive Nuclear-Test-Ban Treaty (CTBT), as well as the Obama Administration's stated goal of pursuing U.S. ratification of the CTBT, although the Administration has mainly focused on securing Senate consent to ratification of the New Strategic Arms Reduction Treaty (New START).

Each major party in the House has a leadership hierarchy. This report summarizes the election, duties, and responsibilities of the Speaker of the House, the majority and minority leaders, and the whips and whip system.

This report describes selected Bureau of Safety and Environmental Enforcement (BSEE) safety reforms, provides a concise summary of relevant offshore safety milestones, and offers insights about policy discussions related to safety. As part of overseeing DOI safety reforms initiated in 2010, the 113th Congress is placing an emphasis on agency performance associated with implementing reforms to improve safety initiated in 2010.

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This report discusses about the Excise Tax on High-Cost Employer-Sponsored Health Coverage, Cost Estimate and Relationship to the Tax Exclusion for Employer-Sponsored Insurance.

This report provides an overview of Indian water rights settlements and analyzes issues surrounding water rights settlements and the negotiation process, as well as implementation challenges and related issues for Congress.

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.