WASHINGTON, Nov. 1 -- The Congressional Research Service issued the following fact sheet (No. 98-684) on Latin America and the Caribbean leaders and elections on Oct. 31, 2023, by research librarians Carla Y. Davis-Castro and Travis A. Ferrell. Here are excerpts: * * * Latin America and the Caribbean: Fact Sheet on Leaders and Elections This report provides the results of recent presidential elections in Latin America and the Caribbean. Below are three tables, organized by region, that inclu more PR

WASHINGTON, Nov. 1 -- The Congressional Research Service issued the following In Focus white paper (No. IF11548) on assisting and evacuating U.S. citizens abroad during the Israel-Hamas conflict and other international crises on Oct. 30, 2023, by foreign affairs analyst Cory R. Gill. 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; the Department) has long provided consul more PR

WASHINGTON, Nov. 2 -- The Congressional Research Service issued the following In Focus white paper (No. IF10590) on child welfare on Oct. 27, 2023, by social policy analyst Emilie Stoltzfus. Here are excerpts: * * * Child Welfare: Purposes, Federal Programs, and Funding The Work of Child Welfare Agencies Children depend on adults - usually their parents - to protect and support them. The broadest mission of public child welfare agencies is to strengthen families so that children can depend  more PR

WASHINGTON, Nov. 3 -- The Congressional Research Service issued the following In Focus white paper (No. IF12524) entitled "Corporate Taxation - Profit Shifting, Transfer Pricing and Cost Sharing' on Nov. 1, 2023, by economic policy senior specialist Jane G. Gravelle: * * * Corporate Taxation: Profit Shifting, Transfer Pricing, and Cost Sharing Recent events have highlighted the issue of corporate profit shifting using transfer pricing and cost sharing methods. In its October 11, 2023, 8-K fil more PR

WASHINGTON, Nov. 1 -- The Congressional Research Service issued the following In Focus white paper (No. IF11887) on the Federal Tax Gap on Oct. 30, 2023, by public finance analyst Gary Guenther. Here are excerpts: * * * Federal Tax Gap: Size, Contributing Factors, and the Debate over Reducing It Nature of the Federal Tax Gap The federal tax gap is a measure of overall taxpayer noncompliance in a specified period. The Internal Revenue Service (IRS) provides two estimates of the federal tax g more PR

WASHINGTON, Nov. 3 -- The Congressional Research Service issued the following In Focus white paper (No. IF12525) on the IRS business systems modernization program on Nov. 2, 2023, by public finance analyst Gary Guenther: * * * The IRS Business Systems Modernization Program: An Overview The Internal Revenue Service (IRS) collects 95% of the funds needed to operate federal government programs and agencies. In FY2022, the agency collected $4.9 trillion in taxes, processed 263 million tax returns more PR

WASHINGTON, Nov. 2 -- The Congressional Research Service issued the following In Focus white paper (No. IF12523) on repatriation of Native American remains and cultural items on Nov. 1, 2023, by natural resources policy analyst Mark K. DeSantis: * * * Repatriation of Native American Remains and Cultural Items: Requirements for Agencies and Institutions Federal agencies, museums, and other institutions have, over time, acquired human remains and cultural items related to the indigenous peoples more PR

WASHINGTON, Nov. 1 -- The Congressional Research Service issued the following In Focus white paper (No. IF12522) on the Secure the Border Act on Oct. 30, 2023, by legislative attorney Hillel R. Smith: * * * The Secure the Border Act (H.R. 2): Asylum-Related Reforms On May 11, 2023, the House passed the Secure the Border Act of 2023 (H.R. 2). The bill would, among other things, make significant changes to federal immigration laws with respect to border security, asylum, and detention. On Sept more PR

WASHINGTON, Oct. 31 -- The Congressional Research Service issued the following Insight white paper (No. IN12270) on current status of an IRS free direct electronic filing option on Oct. 30, 2023, by public finance analyst Gary Guenther: * * * Current Status of an IRS Free Direct Electronic Filing Option Individuals have two options when they file a federal income tax return and related forms: a paper return or an electronic return. Electronic filing (e-filing) involves preparing a return usin more PR

WASHINGTON, Oct. 31 -- The Congressional Research Service issued the following Insight white paper (No. IN12274) on fiscal 2024 emergency supplemental funding request on Oct. 30, 2023, by defense infrastructure policy analyst Luke A. Nicastro and defense logistics and resource management policy analyst Cameron M. Keys. Here are excerpts: * * * FY2024 Emergency Supplemental Funding Request: Defense Appropriations Background On October 20, 2023, the Biden Administration submitted to Congress  more PR

WASHINGTON, Oct. 31 -- The Congressional Research Service issued the following Insight white paper (No. IN12271) on HUD Pathways to Removing Obstacles to Housing competition on Oct. 27, 2023, by economic development policy analyst Joseph V. Jaroscak: * * * HUD Pathways to Removing Obstacles to Housing (PRO Housing) Competition The Consolidated Appropriations Act, 2023 provided $85 million in funds to establish a competitive grant program for communities to identify and remove barriers to affo more PR

WASHINGTON, Nov. 3 -- The Congressional Research Service issued the following Insight white paper (No. IN12028) on implications of the FCC-approved Ligado Network for the Department of Defense on Nov. 1, 2023, by Kelley M. Sayler, advanced technology and global security specialist: * * * Implications of the FCC-Approved Ligado Network for the Department of Defense On April 20, 2020, the Federal Communications Commission (FCC) unanimously approved an application by Ligado Networks LLC (Ligado) more PR

WASHINGTON, Oct. 31 -- The Congressional Research Service issued the following Insight white paper (No. IN12272) on North Korea Reopens on Oct. 25, 2023, by Asian affairs specialist Mark E. Manyin and senior research librarian Keigh E. Hammond. Here are excerpts: * * * North Korea Reopens (Selectively) At the start of the COVID-19 pandemic in early 2020, North Korea (officially the Democratic People's Republic of Korea, or DPRK) almost completely sealed off its borders and refrained from vir more PR

WASHINGTON, Oct. 31 -- The Congressional Research Service issued the following Insight white paper (No. IN12273) on the U.S. military posture in the Indo-Pacific on Oct. 30, 2023, by defense infrastructure policy analyst Luke A. Nicastro and research assistant Ilana Krill. Here are excerpts: * * * FY2024 NDAA: U.S. Military Posture in the Indo-Pacific Background According to the 2022 National Security Strategy, "no region will be of more significance to the world and to everyday Americans t more PR

WASHINGTON, Nov. 2 -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB11071) on NetChoice v. Bonta and First Amendment limits on protecting children online on Nov. 1, 2023, by legislative attorney Peter J. Benson: * * * NetChoice v. Bonta and First Amendment Limits on Protecting Children Online On September 18, 2023, in NetChoice v. Bonta, the U.S. District Court for the Northern District of California preliminarily enjoined enforcement of the Califor more PR

WASHINGTON, Oct. 31 -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB11064) on the recent appellate decisions of interest to lawmakers, Oct. 23 - Oct. 29, 2023, on Oct. 30, 2023, by deputy assistant director Michael John Garcia and legislative attorney Rosemary W. Gardey: * * * Congressional Court Watcher: Recent Appellate Decisions of Interest to Lawmakers (October 23, 2023-October 29, 2023) The federal courts issue hundreds of decisions every week more PR

WASHINGTON, Nov. 1 -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB11065) on the Twenty-First Amendment and the End of Prohibition, part 1 on Oct. 31, 2023, by attorney-adviser Brandon J. Murrill: * * * The Twenty-First Amendment and the End of Prohibition, Part 1: Introduction This Legal Sidebar is the first in a six-part series that discusses the Twenty-First Amendment to the Constitution. The Twenty-First Amendment repealed the Eighteenth Amendm more PR

WASHINGTON, Nov. 1 -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB11066) on the Twenty-First Amendment and the End of Prohibition, part 2 on Oct. 31, 2023, by attorney-adviser Brandon J. Murrill: * * * The Twenty-First Amendment and the End of Prohibition, Part 2: The Wickersham Commission and the Repeal Movement This Legal Sidebar is the second in a six-part series that discusses the Twenty-First Amendment to the Constitution. The Twenty-First Am more PR

WASHINGTON, Nov. 1 -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB11067) on the Twenty-First Amendment and the End of Prohibition, part 3 on Oct. 31, 2023, by attorney-adviser Brandon J. Murrill: Here are excerpts: * * * The Twenty-First Amendment and the End of Prohibition, Part 3: Drafting and State Ratification This Legal Sidebar is the third in a six-part series that discusses the Twenty-First Amendment to the Constitution. The Twenty-First A more PR

WASHINGTON, Nov. 1 -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB11068) on the Twenty-First Amendment and the End of Prohibition, part 4 on Oct. 31, 2023, by attorney-adviser Brandon J. Murrill: * * * The Twenty-First Amendment and the End of Prohibition, Part 4: State Power over Alcohol and the Commerce Clause This Legal Sidebar is the fourth in a six-part series that discusses the Twenty-First Amendment to the Constitution. The Twenty-First Ame more PR

WASHINGTON, Nov. 1 -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB11069) on the Twenty-First Amendment and the End of Prohibition, part 5 on Oct. 31, 2023, by attorney-adviser Brandon J. Murrill: * * * The Twenty-First Amendment and the End of Prohibition, Part 5: State Power over Alcohol and Individual Rights This Legal Sidebar is the fifth in a six-part series that discusses the Twenty-First Amendment to the Constitution. The Twenty-First Amendm more PR

WASHINGTON, Nov. 1 -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB11070) on the Twenty-First Amendment and the End of Prohibition, part 6 on Oct. 31, 2023, by attorney-adviser Brandon J. Murrill: * * * The Twenty-First Amendment and the End of Prohibition, Part 6: State and Federal Regulation of Alcohol Sales This Legal Sidebar is the last in a six-part series that discusses the Twenty-First Amendment to the Constitution. The Twenty-First Amendmen more PR

WASHINGTON, Nov. 3 (TNSrep) -- The Congressional Research Service issued the following report (No. 94-803) entitled "Social Security: Cost-of-Living Adjustments" by acting section research manager Paul S. Davies and senior research librarian Tamar B. Breslauer. Here are excerpts: * * * Summary To compensate for the effects of inflation, Social Security recipients usually receive an annual cost-of-living adjustment (COLA). According to parameters outlined in the Social Security Act (42 U.S.C. more PR