WASHINGTON, Oct. 26 -- The Congressional Research Service issued the following In Focus white paper (No. IF12520) entitled "What Is a 'Church' for Federal Tax Purposes?" on Oct. 25, 2023, by legislative attorney Milan N. Ball: * * * What Is a "Church" for Federal Tax Purposes? Entities that are "churches" under Internal Revenue Code (IRC) Section 170(b)(1)(A)(i) also qualify as "religious organizations" under IRC Section 501(c)(3), and thus are generally exempt from the federal income tax und more PR

WASHINGTON, Oct. 25 -- The Congressional Research Service issued the following In Focus white paper (No. IF12047) on 403(b) pension plans on Oct. 24, 2023, by income security analyst Elizabeth A. Myers: * * * 403(b) Pension Plans: Overview and Legislative Developments Introduction A pension is a benefit employers may offer to assist employees in preparing for retirement. Pension plans may be sponsored by private sector (nonprofit and for-profit) employers or public (governmental) employers  more PR

WASHINGTON, Oct. 21 -- The Congressional Research Service issued the following In Focus white paper (No. IF12515) on assisting and evacuating U.S. citizens abroad during the Israel-Hamas conflict and other international crises on Oct. 20, 2023, by foreign affairs analyst Cory R. Gil. Here are excerpts: * * * Assisting and Evacuating U.S. Citizens Abroad During the Israel-Hamas Conflict and Other International Crises The U.S. Department of State (DOS, or the Department) has long provided con more PR

WASHINGTON, Oct. 27 -- The Congressional Research Service issued the following In Focus white paper (No. IF12521) on distribution of IRS audits by income and race on Oct. 25, 2023, by public finance analyst Brendan McDermott. Here are excerpts: * * * Distribution of IRS Audits by Income and Race The Internal Revenue Service (IRS) enforces the federal tax code. Among the ways it does so is by conducting audits to verify the information on a taxpayer's return is accurate and the correct amount more PR

WASHINGTON, Oct. 21 -- The Congressional Research Service issued the following In Focus white paper (No. IF12514) on the DOE appropriations for hydrogen and fuel cell activities, fiscal 2024 on Oct. 19, 2023, by energy policy analyst Martin C. Offutt. Here are excerpts: * * * DOE Appropriations for Hydrogen and Fuel Cell Activities: FY2024 The U.S. Department of Energy (DOE) Hydrogen Program addresses the development of applications that use hydrogen in place of today's fuels to provide mode more PR

WASHINGTON, Oct. 24 -- The Congressional Research Service issued the following In Focus white paper (No. IF12047) on Farm Bill on Oct. 20, 2023, by agricultural policy specialists Jim Monke and Renee Johnson. Here are excerpts: * * * Farm Bill Primer: What Is the Farm Bill? The farm bill is an omnibus, multiyear law that governs an array of agricultural and food programs. It provides an opportunity for policymakers to comprehensively and periodically address agricultural and food issues. In  more PR

WASHINGTON, Oct. 24 -- The Congressional Research Service issued the following In Focus white paper (No. IF12233) entitled "Farm Bill Primer - Budget Dynamics" on Oct. 20, 2023, by agricultural policy specialist Jim Monke. Here are excerpts: * * * Farm Bill Primer: Budget Dynamics Congress may consider a new farm bill in 2023 because provisions authorized in the 2018 farm bill (P.L. 115-334) begin expiring at the end of FY2023 (CRS Report R47659, Expiration of the Farm Bill ). From a budget  more PR

WASHINGTON, Oct. 21 -- The Congressional Research Service issued the following In Focus white paper (No. IF12102) on the Federal Advisory Committee Act - committee establishment and termination on Oct. 19, 2023, by Meghan M. Stuessy, government organization and management analyst: * * * Federal Advisory Committee Act (FACA): Committee Establishment and Termination Federal advisory committees are created by Congress, Presidents, and executive branch agencies to gain expertise and policy advice more PR

WASHINGTON, Oct. 21 -- The Congressional Research Service issued the following In Focus white paper (No. IF12252) on the Federal Advisory Committee Act - meeting requirements on Oct. 19, 2023, by Meghan M. Stuessy, government organization and management analyst: * * * Federal Advisory Committee Act (FACA): Meeting Requirements Federal advisory committees are created by Congress, Presidents, and executive branch agencies to gain expertise and policy advice from individuals outside the federal  more PR

WASHINGTON, Oct. 25 -- The Congressional Research Service issued the following In Focus white paper (No. IF12047) on funding for public elementary and secondary schools on Oct. 24, 2023, by research assistant Isobel Sorenson and education policy specialist Rebecca R. Skinner. Here are excerpts: * * * Funding for Public Elementary and Secondary Schools Congress provides annual appropriations and periodically provides supplemental appropriations for public elementary and secondary schools thr more PR

WASHINGTON, Oct. 21 -- The Congressional Research Service issued the following In Focus white paper (No. IF12516) on fiscal 2024 U.S. Postal Service appropriations on Oct. 19, 2023, by Michelle D. Christensen, government organization and management analyst. Here are excerpts: * * * FY2024 U.S. Postal Service Appropriations Overview The U.S. Postal Service (USPS) generates nearly all of its funding - about $78.5 billion annually according to the USPS's most recent financial report - by charg more PR

WASHINGTON, Oct. 25 -- The Congressional Research Service issued the following In Focus white paper (No. IF10216) on Nepal on Oct. 23, 2023, by Asian policy analyst Maria A. Blackwood and research assistant Joseph O. Yinusa. Here are excerpts: * * * Nepal Overview The Federal Democratic Republic of Nepal is a lower-middle income, relatively small, landlocked state in South Asia. Since parliamentary democracy was restored in 2006 after a four-year period of monarchy, Nepal has faced politica more PR

WASHINGTON, Oct. 26 -- The Congressional Research Service issued the following In Focus white paper (No. IF12520) on the Nordic Countries and U.S. Relations on Oct. 25, 2023, by European affairs specialist Kristin Archick. Here are excerpts: * * * The Nordic Countries and U.S. Relations Political and Economic Overview The five Nordic countries - Denmark, Finland, Iceland, Norway, and Sweden - share deep historical, linguistic, and cultural ties and many political and economic similarities.  more PR

WASHINGTON, Oct. 21 -- The Congressional Research Service issued the following In Focus white paper (No. IF10554) on postsecondary education of Native Americans on Oct. 17, 2023, by education policy specialist Cassandria Dortch. Here are excerpts: * * * Postsecondary Education of Native Americans Since the nation's early years, the United States of America has enacted federal policies intended to provide educational opportunities to Indian peoples. The federal government maintains and suppor more PR

WASHINGTON, Oct. 26 -- The Congressional Research Service issued the following In Focus white paper (No. IF11836) on quantum technology on Oct. 25, 2023, by Asian policy analyst Maria A. Blackwood and research assistant Joseph O. Yinusa: * * * Defense Primer: Quantum Technology Quantum technology translates the principles of quantum physics into technological applications. In general, quantum technology has not yet reached maturity; however, it could hold significant implications for the futu more PR

WASHINGTON, Oct. 26 -- The Congressional Research Service issued the following In Focus white paper (No. IF11360) on Section 307 and imports produced by forced labor on Oct. 25, 2023. The white paper was written by international trade and finance specialists Christopher A. Casey and Cathleen D. Cimino-Isaacs and foreign affairs analyst Michael A. Weber. Here are excerpts: * * * Section 307 and Imports Produced by Forced Labor Section 307 of the Tariff Act of 1930 (19 U.S.C. Sec.1307) prohib more PR

WASHINGTON, Oct. 24 -- The Congressional Research Service issued the following In Focus white paper (No. IF10623) on the State Health Insurance Assistance Program on Oct. 23, 2023, by Kirsten J. Colello, health and aging policy specialist. Here are excerpts: * * * State Health Insurance Assistance Program (SHIP) Background The State Health Insurance Assistance Program (SHIP) provides funding to states for outreach, counseling, and information assistance to Medicare beneficiaries and their  more PR

WASHINGTON, Oct. 27 -- The Congressional Research Service issued the following In Focus white paper (No. IF11702) on the U.S. Coast Guard Health Services on Oct. 25, 2023, by Bryce H. P. Mendez, defense health care policy specialist. Here are excerpts: * * * Defense Health Primer: U.S. Coast Guard Health Services Established in 1790, the U.S. Coast Guard (USCG) is a military service in the Department of Homeland Security (DHS) and a branch of the armed forces of the United States. The role  more PR

WASHINGTON, Oct. 24 -- The Congressional Research Service issued the following In Focus white paper (No. IF11907) on the U.S. Senate Vacancies on Oct. 23, 2023, by American national government specialist Thomas H. Neale: * * * U.S. Senate Vacancies: How Are They Filled? Senate Vacancies in the Constitution and State Law Vacancies in the membership of the U.S. Senate can occur as the result of the resignation, death, or expulsion of a Member, or the refusal of the Senate to seat a Senator-ele more PR

WASHINGTON, Oct. 24 -- The Congressional Research Service issued the following In Focus white paper (No. IF12517) on the U.S.-Japan critical minerals agreement on Oct. 23, 2023, by Kyla H. Kitamura, international trade and finance analyst. Here are excerpts: * * * U.S.-Japan Critical Minerals Agreement On March 28, 2023, the United States and Japan signed a critical minerals agreement (CMA) covering five key minerals related to the production of batteries for clean vehicles (commonly referre more PR

WASHINGTON, Oct. 21 -- The Congressional Research Service issued the following In Focus white paper (No. IF10278) on USDA-certified organic production on Oct. 20, 2023, by agricultural policy specialist Renee Johnson. Here are excerpts: * * * U.S. Farm Policy: USDA-Certified Organic Production Foods produced using recognized organic farming methods, as certified by the U.S. Department of Agriculture (USDA) and bearing the USDA Organic seal (shown here), account for a small but growing share more PR

WASHINGTON, Oct. 26 -- The Congressional Research Service issued the following In Focus white paper (No. IF10046) on worker rights provisions in Free Trade Agreements on Oct. 25, 2023, by international trade and finance specialists Cathleen D. Cimino-Isaacs and M. Angeles Villarreal. Here are excerpts: * * * Worker Rights Provisions in Free Trade Agreements (FTAs) Worker rights have generally been a prominent issue in U.S. FTA negotiations. Some stakeholders believe worker rights provisions more PR

WASHINGTON, Oct. 21 -- The Congressional Research Service issued the following Insight white paper (No. IN11049) on a brief introduction to the National Flood Insurance Program in the 118th Congress on Oct. 19, 2023, by Diane P. Horn, flood insurance and emergency management specialist: * * * A Brief Introduction to the National Flood Insurance Program in the 118th Congress Introduction The National Flood Insurance Program (NFIP) is authorized by the National Flood Insurance Act of 1968 (Tit more PR

WASHINGTON, Oct. 21 -- The Congressional Research Service issued the following Insight white paper (No. IN11831) on election worker safety and privacy on Oct. 20, 2023, by American national government analysts Sarah J. Eckman and Karen L. Shanton. Here are excerpts: * * * Election Worker Safety and Privacy Concerns about election workers' safety and privacy have been reported since the 2020 election in news reports and testimony before House and Senate committees. Some election workers have  more PR

WASHINGTON, Oct. 24 -- The Congressional Research Service issued the following Insight white paper (No. IN12267) on Iran's petroleum exports to China and U.S. sanctions on Oct. 23, 2023. The white paper was written by Middle Eastern affairs specialist Clayton Thomas, foreign policy legislation specialist Dianne E. Rennack and legislative attorney Jennifer K. Elsea. Here are excerpts: * * * Iran's Petroleum Exports to China and U.S. Sanctions Members of Congress have long expressed concern w more PR

WASHINGTON, Oct. 26 -- The Congressional Research Service issued the following Insight white paper (No. IN12268) on military mental health workforce provisions on Oct. 25, 2023, by Bryce H. P. Mendez, defense health care policy specialist. Here are excerpts: * * * FY2024 NDAA: Military Mental Health Workforce Provisions Background Congress authorizes, through the annual National Defense Authorization Act (NDAA), Department of Defense (DOD) mental health programs and services that support se more PR

WASHINGTON, Oct. 25 -- The Congressional Research Service issued the following Insight white paper (No. IN11982) on Responding to Drought in the Colorado River Basin on Oct. 23, 2023, by natural resources policy specialist Charles V. Stern. Here are excerpts: * * * Responding to Drought in the Colorado River Basin: Federal and State Efforts The Colorado River Basin (Figure 1) covers more than 246,000 square miles in seven U.S. states and Mexico. Basin waters are managed and governed by mult more PR

WASHINGTON, Oct. 21 -- The Congressional Research Service issued the following Insight white paper (No. IN12266) on small disadvantaged businesses, disadvantaged business enterprises and minority business enterprises on Oct. 20, 2023, by R. Corinne Blackford, small business and economic development policy analyst: * * * Small Disadvantaged Businesses, Disadvantaged Business Enterprises, and Minority Business Enterprises: Definitions and Differences in Terms Used by Government Programs Governm more PR

WASHINGTON, Oct. 24 -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB11059) on barriers along the U.S. border on Oct. 23, 2023, by deputy assistant director Michael John Garcia and legislative attorney Sean M. Stiff: * * * Barriers Along the U.S. Border: Key Authorities and Recent Developments On October 5, 2023, Secretary of Homeland Security Alejandro Mayorkas invoked Section 102(c) of the Illegal Immigration Reform and Immigrant Responsibility Ac more PR

WASHINGTON, Oct. 27 -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB11062) entitled "Coinbase, Inc. v. Bielski - Federal Trial Courts Must Halt Proceedings During Arbitration Appeals" on Oct. 26, 2023, by legislative attorney Bryan L. Adkins: * * * Coinbase, Inc. v. Bielski: Federal Trial Courts Must Halt Proceedings During Arbitration Appeals In Coinbase, Inc. v. Bielski, the Supreme Court ruled in a 5-to-4 decision that federal district courts mu more PR

WASHINGTON, Oct. 25 -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB11060) on the recent appellate decisions of interest to lawmakers, Oct. 16 - Oct. 22, 2023, on Oct. 23, 2023. The white paper was written by legislative attorneys Bryan L. Adkins, Jimmy Balser, Peter J. Benson and Justin C. Chung: * * * Congressional Court Watcher: Recent Appellate Decisions of Interest to Lawmakers (October 16, 2023-October 22, 2023) The federal courts issue hund more PR

WASHINGTON, Oct. 25 -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB10993) on regulating gender in school sports on Oct. 23, 2023, by legislative attorney Madeline W. Donley: * * * Regulating Gender in School Sports: An Overview of Legal Challenges to State Laws Public debate over the participation of transgender women in women's sports has proliferated in recent years, raising questions of fairness in contexts ranging from the Olympics to elementa more PR

WASHINGTON, Oct. 27 -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB11061) on Supreme Court to hear challenges to Chevron deference on Oct. 26, 2023, by legislative attorney Benjamin M. Barczewski: * * * Chevron at the Bar: Supreme Court to Hear Challenges to Chevron Deference In what has the potential to be one of the most consequential decisions in administrative law, the Supreme Court is scheduled to evaluate the constitutionality of the Chevron more PR

WASHINGTON, Oct. 21 (TNSrep) -- The Congressional Research Service issued the following report (No. R41129) on Oct. 2, 2023, entitled "Navy Columbia Class Ballistic Missile Submarine Program: Background and Issues for Congress" by naval affairs specialist Ronald O'Rourke. Here are excerpts: * * * Summary The Navy's Columbia (SSBN-826) class ballistic missile submarine (SSBN) program is a program to design and build a class of 12 new SSBNs to replace the Navy's current force of 14 aging Ohio more PR

WASHINGTON, Oct. 21 (TNSrep) -- The Congressional Research Service issued the following report (No. R41129) on Oct. 2, 2023, entitled "Navy Columbia Class Ballistic Missile Submarine Program - Background and Issues for Congress:" (Continued from Part 1 of 2) * * * Issues for Congress Risk of Schedule Delay in Designing and Building Lead Boat Overview One oversight issue for Congress is the risk of a delay in designing and building the lead Columbia-class boat. As mentioned earlier, the s more PR