WASHINGTON, April 9 -- The Congressional Research Service issued the following report (No. R48485) on April 7, 2025, entitled "Economic Effects of the Tax Cuts and Jobs Act" by economic policy senior specialist Jane G. Gravelle and public finance specialist Donald J. Marples. Here are excerpts: * * * SUMMARY The 2017 tax cuts (P.L. 115-97), popularly referred to as the Tax Cuts and Jobs Act (TCJA), made significant changes to the federal tax system, including reducing taxes on corporations a more PR

WASHINGTON, April 9 -- The Congressional Research Service issued the following report (No. R48485) on April 7, 2025, entitled "Economic Effects of the Tax Cuts and Jobs Act:" (Continued from Part 1 of 2) * * * Effects of the Corporate Tax Cut: A Comparison of S Corporations and C Corporations in Kennedy et al. Kennedy et al. examine the corporate rate cut to determine the effect on output and the distributional effects of the corporate tax by comparing S corporations (which elect to be taxe more PR

WASHINGTON, April 10 -- The Congressional Research Service issued the following report (No. R48449) on March 11, 2025, entitled "House Rules Changes Affecting Floor Proceedings in the 119th Congress (2025-2026)" by Jane A. Hudiburg, Congress and legislative process analyst: * * * SUMMARY As agreed to in the House, H.Res. 5, adopting the rules of the House of Representatives for the 119th Congress (2025-2026), provided amendments to the standing rules that affect floor proceedings. In addition more PR

WASHINGTON, April 10 -- The Congressional Research Service issued the following report (No. R48450) on March 11, 2025, entitled "Housing Cost Burdens in 2023: In Brief." The report is written by housing policy specialist Maggie McCarty, innovation policy lab fellow Mary Daniels and economics specialist Mark P. Keightley. Here are excerpts: * * * Contents Origin of Housing Cost Burden Standards ... 1 Housing Cost Burdens in 2023 ... 2 Housing Cost Burdens by Tenure and Over Time ... 2 D more PR

WASHINGTON, April 10 -- The Congressional Research Service issued the following report (No. R42843) on March 10, 2025, entitled 'Introduction to the Legislative Process in the U.S. Congress' by Congress and legislative process specialist Valerie Heitshusen. Here are excerpts: * * * Summary A bill (or other item of business) may travel through a series of steps in the legislative process - from introduction to committee and floor consideration to possible presidential consideration. However,  more PR

WASHINGTON, April 10 -- The Congressional Research Service issued the following report (No. R44970) on April 9, 2025, entitled "The National Health Service Corps" by health services specialist Elayne J. Heisler. Here are excerpts: * * * SUMMARY The National Health Service Corps (NHSC) provides scholarships and loan repayments to health care providers in exchange for a period of service in a health professional shortage area (HPSA). The program places clinicians at facilities - generally not- more PR

WASHINGTON, April 10 -- The Congressional Research Service issued the following report (No. R44970) on April 9, 2025, entitled "The National Health Service Corps:" (Continued from Part 1 of 2) * * * NHSC Funding The amount of total funds that the NHSC receives determines the number of awards that the program can make. Historically, the NHSC had been exclusively funded as part of HRSA's discretionary appropriation. However, that is no longer completely the case, as the program is now primari more PR

WASHINGTON, April 8 -- The Congressional Research Service issued the following report (No. R48484) entitled "Nontraditional Workers and Retirement Saving: An Overview and Discussion of Policy Issues." The report is written by income security analyst Elizabeth A. Myers, labor policy specialist Sarah A. Donovan and social policy analyst Zhe Li. Here are excerpts: * * * SUMMARY Many factors influence workers' retirement preparedness, including their access to employer-sponsored pension plans. more PR

WASHINGTON, April 8 -- The Congressional Research Service issued the following report (No. R48484) entitled "Nontraditional Workers and Retirement Saving - An Overview and Discussion of Policy Issues:" (Continued from Part 1 of 2) * * * Estimates of Nontraditional Workers' Access to and Participation in Retirement Savings Plans Workers' access to and participation in retirement savings plans are influenced by multiple factors, such as the nature of the work arrangement, whether their employ more PR

WASHINGTON, April 7 -- The Congressional Research Service issued the following report (No. R42853) on March 26, 2025, entitled "Nuclear Energy - Overview of Congressional Issues:" (Continued from Part 1 of 3) * * * CRS Reports CRS Report R45706, Advanced Nuclear Reactors: Technology Overview and Current Issues, by Mark Holt. CRS Report R48364, Considerations for Reprocessing of Spent Nuclear Fuel, by Lance N. Larson and Mark Holt. CRS Report R48362, ITER - An International Nuclear Fusion R more PR

WASHINGTON, April 7 -- The Congressional Research Service issued the following report (No. R42853) on March 26, 2025, entitled "Nuclear Energy - Overview of Congressional Issues:" (Continued from Part 2 of 3) * * * Safety and Regulation The 2011 Fukushima Dai-ichi nuclear plant disaster in Japan, triggered by a 9.0-magnitude earthquake and 45-foot tsunami, greatly increased concerns about safety in the nuclear policy debate. The incident clearly demonstrated the potential consequences of a t more PR

WASHINGTON, April 10 -- The Congressional Research Service issued the following report (No. R47114) entitled "Oversight of Gain-of-Function Research with Pathogens: Issues for Congress" by science and technology policy analyst Todd Kuiken. Here are excerpts: * * * SUMMARY The term gain of function (GOF) refers to any genetic mutation in an organism that confers a new or enhanced ability. Such changes often occur naturally. Additionally, scientists can induce such changes to organisms through more PR

WASHINGTON, April 10 -- The Congressional Research Service issued the following report (No. R47114) entitled "Oversight of Gain-of-Function Research with Pathogens - Issues for Congress:" (Continued from Part 1 of 2) * * * Considerations for Congress GOF research is part of a larger life sciences research enterprise that has produced important societal benefits but that also has inherent risks. As discussed above, multiple federal policies provide guidance and oversight for life sciences re more PR

WASHINGTON, April 7 -- The Congressional Research Service issued the following report (No. R46246) on April 3, 2025, entitled "The SALT Cap: Overview and Analysis" by acting section research manager Grant A. Driessen. Here are excerpts: * * * SUMMARY Taxpayers who itemize their deductions may reduce their federal income tax liabilities by claiming a deduction for certain state and local taxes (SALT) paid, often called the "SALT deduction." The 2017 tax revision (P.L. 115-97, commonly referre more PR

WASHINGTON, April 7 -- The Congressional Research Service issued the following report (No. R48482) on April 3, 2025, entitled "Science and Technology Issues for the 119th Congress" by Emily G. Blevins and Marcy E. Gallo, science and technology policy analysts: * * * SUMMARY Science and technology (S&T) underlie a wide range of issues confronting the nation. The advancement of S&T drives economic growth, helps address national priorities, and improves health and quality of life. The ubiquity a more PR

WASHINGTON, April 7 -- The Congressional Research Service issued the following report (No. R48482) on April 3, 2025, entitled "Science and Technology Issues for the 119th Congress:" (Continued from Part 1 of 2) * * * Information Technology (IT) and Social Media Rapid advancements in IT present several issues for the 119th Congress, such as the accessibility of various types of data by consumers, companies, and law enforcement entities (among others); cybersecurity; legal and policy consider more PR

WASHINGTON, April 8 -- The Congressional Research Service issued the following report (No. R48159) on March 10, 2025, entitled "Selected Potential Considerations with Respect to Marine Carbon Dioxide Removal: In Brief." The report is written by natural resources policy specialist Caitlin Keating-Bitonti, environmental policy specialist Laura Gatz, librarian research senior Claire M. Jordan and natural resources policy analyst Anthony Ro. Marshak. Here are excerpts: * * * Contents Overview  more PR

WASHINGTON, April 9 -- The Congressional Research Service issued the following report (No. R48486) on April 8, 2025, entitled "Tribal Issues Overview, Resources and Glossary: In Brief" by natural resources policy specialist Mariel J. Murray and legislative attorney Mainon A. Schwartz: * * * SUMMARY This report provides a high-level introduction to tribal and other Indigenous issues as well as a brief overview of federal programs, services, and funding for federally recognized Tribes, tribal c more PR

WASHINGTON, April 7 -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB11269) on April 2, 2025, by legislative attorney Jennifer K. Elsea: * * * The Alien Enemy Act: History and Potential Use to Remove Members of International Criminal Cartels On January 20, 2025, President Trump issued an executive order (E.O.) declaring a national emergency pursuant to the International Emergency Economic Powers Act (IEEPA) to address the threat to U.S. national sec more PR

WASHINGTON, April 11 -- The Congressional Research Service issued the following In Focus white paper (No. IF11797) on April 10, 2025, by military ground forces specialist Andrew Feickert. Here are excerpts: * * * The Army's Multi-Domain Task Force (MDTF) The Significance of the Multi-Domain Task Force (MDTF) Congress has expressed concern about the threat to U.S. national security posed by Russia and China. The Army believes to address this threat, it must be able to operate in a multi-doma more PR

WASHINGTON, April 7 -- The Congressional Research Service issued the following In Focus white paper (No. IF12094) on April 2, 2025, by military ground forces specialist Andrew Feickert. Here are excerpts: * * * The Army's XM-30 Mechanized Infantry Combat Vehicle (Formerly Known as the Optionally Manned Fighting Vehicle [OMFV]) Background The Army's Optionally Manned Fighting Vehicle (OMFV) is being designed to replace the M-2 Bradley Infantry Fighting Vehicle (IFV) (see Figure 1 for a notio more PR

WASHINGTON, April 7 -- The Congressional Research Service issued the following In Focus white paper (No. IF12661) on April 2, 2025, by natural resources policy specialist Charles V. Stern. Here are excerpts: * * * Bureau of Reclamation: FY2025 Budget and Appropriations The Bureau of Reclamation (Reclamation), part of the Department of the Interior, is primarily responsible for the construction and operation of hundreds of large dams and water diversion structures in the 17 western Reclamati more PR

WASHINGTON, April 11 -- The Congressional Research Service issued the following In Focus white paper (No. IF11471) on April 10, 2025, by macroeconomic resources policy specialist Marc Labonte and international trade and finance specialist Rebecca M. Nelson: * * * Central Bank Digital Currencies Policymakers have debated whether the Federal Reserve (Fed) should create a central bank digital currency (CBDC) - a "digital dollar." A CBDC would share some of the features of cryptocurrencies (crypt more PR

WASHINGTON, April 8 -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB11280) on April 7, 2025, by deputy assistant director Michael John Garcia: * * * Congressional Court Watcher: Circuit Splits from February 2025 The U.S. Courts of Appeals for the thirteen "circuits" issue thousands of precedential decisions each year. Because relatively few of these decisions are ultimately reviewed by the Supreme Court, the U.S. Courts of Appeals are often the las more PR

WASHINGTON, April 10 -- The Congressional Research Service issued the following In Focus white paper (No. IF12960) on April 9, 2025, by environmental policy specialist Heather McPherron and Legislative Attorney Kristen Hite: * * * Council on Environmental Quality Rescinds NEPA Regulations: Legal and Policy Considerations The National Environmental Policy Act (NEPA; 42 U.S.C. Sec.Sec.4321 et seq.) establishes a national policy with respect to environmental quality and the basic process for int more PR

WASHINGTON, April 9 -- The Congressional Research Service issued the following In Focus white paper (No. IF12959) on April 8, 2025, by cybersecurity policy specialist Chris Jaikaran: * * * The Cybersecurity Information Sharing Act of 2015: Expiring Provisions A decade ago, Congress authorized a cybersecurity information sharing structure that allows the federal government to collect and disseminate threat information, and enabled private sector entities to voluntarily share that information w more PR

WASHINGTON, April 10 -- The Congressional Research Service issued the following In Focus white paper (No. IF11324) on April 9, 2025. The white paper is written by military personnel specialist Kristy N. Kamarck and defense policy analysts Hannah D. Dennis and Nicholas M. Munves. Here are excerpts: * * * Defense Primer: Defense Support of Civil Authorities Introduction Throughout its history, the U.S. military has assisted federal, state, and local authorities in responding to homeland sec more PR

WASHINGTON, April 11 -- The Congressional Research Service issued the following Insight white paper (No. IN11205) on March 10, 2025, by international sanctions and financial crimes specialist Liana W. Rosen and Latin American affairs specialist Clare Ribando Seelke. * * * Designating Cartels and Other Criminal Organizations as Foreign Terrorists: Recent Developments In furtherance of President Donald Trump's executive order (E.O.) Designating Cartels and Other Organizations as Foreign Terrori more PR

WASHINGTON, April 7 -- The Congressional Research Service issued the following Insight white paper (No. IN11205) on March 10, 2025, by international sanctions and financial crimes specialist Liana W. Rosen and Latin American affairs specialist Clare Ribando Seelke. * * * Designating Cartels and Other Criminal Organizations as Foreign Terrorists: Recent Developments In furtherance of President Donald Trump's executive order (E.O.) Designating Cartels and Other Organizations as Foreign Terroris more PR

WASHINGTON, April 11 -- The Congressional Research Service issued the following In Focus white paper (No. IF12963) on April 10, 2025, by health policy analyst Alexandria K. Mickler. Here are excerpts: * * * The Dietary Guidelines for Americans (DGA): Current Status The Dietary Guidelines for Americans (DGA) is a set of federally developed recommendations designed to promote health, prevent diet-related chronic disease, and meet nutrient needs. Due to its impact on federal nutrition policy a more PR

WASHINGTON, April 7 -- The Congressional Research Service issued the following In Focus white paper (No. IF12733) on March 11, 2025, by environmental policy analyst Jonathan D. Haskett. Here are excerpts: * * * Extreme Heat and Climate Change Scientific consensus supports a causal relationship between increasing global temperatures and the incidence of extreme heat. Extreme heat can have a range of serious consequences, with record-breaking temperatures and heatwaves occurring in recent year more PR

WASHINGTON, April 7 -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB11276) on March 10, 2025, by Charles Doyle, American public law senior specialist. * * * Federal Capital Punishment: Recent Executive Action On January 20, 2025, President Trump issued an executive order addressing pursuit of the death penalty as a sentencing possibility in federal capital cases. Attorney General Pamela Bondi released a memorandum implementing President Trump's ord more PR

WASHINGTON, April 10 -- The Congressional Research Service issued the following In Focus white paper (No. IF10340) on April 9, 2025, by natural resources policy analyst Mark K. DeSantis. Here are excerpts: * * * Filming and Photography on Federal Lands Filmmakers and photographers often seek to use federal lands as locations for their works. National parks, national forests, and other federal lands have served as locations for many well-known films, such as Star Wars, Planet of the Apes, and more PR

WASHINGTON, April 7 -- The Congressional Research Service issued the following In Focus white paper (No. IF12426) on April 2, 2025, by Laurie Harris, science and technology policy analyst: * * * Generative Artificial Intelligence: Overview, Issues and Considerations for Congress Generative artificial intelligence (GenAI) refers to AI models, in particular those that use machine learning (ML) and are trained on large volumes of data, that are able to generate new content. In contrast, other AI more PR

WASHINGTON, April 7 -- The Congressional Research Service issued the following In Focus white paper (No. IF12021) on March 10, 2025, by science and technology policy specialist Todd Kuiken. * * * Global Pandemics: Gain-of-Function Research of Concern Gain-of-function (GOF) research is a broad area of scientific inquiry that examines how and why an organism gains a new property or an existing property is altered. The terms gain of function and loss of function refer to any genetic mutation in more PR

WASHINGTON, April 8 -- The Congressional Research Service issued the following In Focus white paper (No. IF11381) on April 7, 2025, by Latin American affairs analyst Karla I. Rios: * * * Guyana: An Overview Located on the northern coast of South America between Suriname and Venezuela, English-speaking Guyana has characteristics similar to other Caribbean nations because of a common British colonial heritage (Guyana became independent in 1966). The country participates in Caribbean regional or more PR

WASHINGTON, April 8 -- The Congressional Research Service issued the following Insight white paper (No. IN11129) on April 7, 2025, by Christopher A. Casey, international trade and finance analyst: * * * The International Emergency Economic Powers Act (IEEPA), the National Emergencies Act (NEA) and Tariffs: Historical Background and Key Issues On April 2, 2025, President Donald J. Trump declared a national emergency and announced that he would be imposing a 10% tariff on most imports to the Un more PR

WASHINGTON, April 7 -- The Congressional Research Service issued the following In Focus white paper (No. IF10676) on March 11, 2025, by Rebecca M. Nelson, international trade and finance specialist. Here are excerpts: * * * The International Monetary Fund The International Monetary Fund (IMF, the Fund) is an international organization that works to ensure the stability of the international monetary system. Founded in 1945, its membership has grown from 30 countries to more than 191. The Unit more PR

WASHINGTON, April 10 -- The Congressional Research Service issued the following In Focus white paper (No. IF11912) on March 10,2025, by health care financing specialist Evelyne P. Baumrucker: * * * Noncitizen Eligibility for Medicaid and CHIP Medicaid and the State Children's Health Insurance Program (CHIP) provide a health care safety net for low-income populations. Noncitizen (i.e., alien in immigration law) eligibility for these programs depends on the noncitizen's immigration status and c more PR

WASHINGTON, April 11 -- The Congressional Research Service issued the following Insight white paper (No. IN12538) on April 10, 2025, by Dominick A. Fiorentino and Taylor N. Riccard, government organization and management analysts: * * * Office of Management and Budget Reporting on Apportionments Congress enacts annual appropriations and other budgetary legislation to provide agencies with budget authority, which allows them to spend federal dollars. To prevent agencies from prematurely exhaus more PR

WASHINGTON, April 7 -- The Congressional Research Service issued the following In Focus white paper (No. IF12169) on April 2, 2025, by financial economics analyst Karl E. Schneider. Here are excerpts: * * * An Overview of Medical Debt: Collection, Credit Reporting and Related Policy Issues Medical debt is a fairly common occurrence for Americans who have received medical care. This InFocus discusses medical debt; how that debt is collected and reported to credit reporting agencies (also call more PR

WASHINGTON, April 8 -- The Congressional Research Service issued the following Insight white paper (No. IN12522) on March 10, 2025, by financial economics analyst Paul Tierno: * * * An Overview of S. 394, GENIUS Act of 2025 On February 4, 2025, Senator Bill Hagerty introduced S. 394, the Guiding and Establishing National Innovation for U.S. Stablecoins Act of 2025, or GENIUS Act, which would establish a regime to regulate stablecoins. Currently, existing state and federal laws and regulations more PR

WASHINGTON, April 9 -- The Congressional Research Service issued the following Insight white paper (No. IN12541) on April 8, 2025, by American national government analyst Barry J. McMillion. Here are excerpts: * * * Recommendation for New U.S. Circuit and District Court Judgeships by the Judicial Conference of the United States (119th Congress) Congress determines through legislative action both the size and structure of the federal judiciary, including the number of U.S. circuit and distric more PR

WASHINGTON, April 9 -- The Congressional Research Service issued the following In Focus white paper (No. IF12958) on April 8, 2025, by Karen M. Sutter, Asian trade and finance specialist. Here are excerpts: * * * Section 301 and China: Mature-Node Semiconductors Title III of the Trade Act of 1974 (Sections 301-310, codified at 19 U.S.C. Sec.Sec.2411-2420) is referred to as "Section 301." It is one of the principal statutory means by which the United States enforces U.S. rights under trade ag more PR

WASHINGTON, April 7 -- The Congressional Research Service issued the following Insight white paper (No. IN12509) on March 11, 2025, by natural resources policy specialist Laura B. Comay: * * * Status of U.S. Offshore Wind Leasing and Permitting: President Trump's January 2025 Wind Leasing Memorandum On January 20, 2025, President Trump issued the memorandum "Temporary Withdrawal of All Areas on the Outer Continental Shelf from Offshore Wind Leasing and Review of the Federal Government's Leasi more PR

WASHINGTON, April 11 -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB11283) on April 10, 2025, by legislative attorney Valerie C. Brannon: * * * Supreme Court Hears Argument on Religious Tax Exemptions When can corporations claim a religious exemption to avoid paying taxes? On March 31, 2025, the Supreme Court heard oral arguments in a case that may address this question: Catholic Charities Bureau, Inc. v. Wisconsin Labor & Industry Review Commissi more PR

WASHINGTON, April 10 -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB11282) on April 9, 2025, by legislative attorney Justin C. Chung: * * * United States v. Miller: Supreme Court Limits Bankruptcy Trustees' Power to Void Tax Payments On March 26, 2025, the Supreme Court in United States v. Miller limited a bankruptcy trustee's ability to void - or recover - a tax payment to the Internal Revenue Service (IRS) made by the debtor prior to the bankrup more PR

WASHINGTON, April 7 -- The Congressional Research Service issued the following In Focus white paper (No. IF12955) on April 2, 2025. The white paper is written by internet and telecommunications policy specialist Patricia Moloney Figliola and telecommunications policy specialists Colby Leigh Pechtol, Jill C. Gallagher and Ling Zhu: * * * Telecommunications and the 119th Congress: A Primer on Programs, Authorities, and Emerging Issues The development and implementation of U.S. telecommunicatio more PR

WASHINGTON, April 7 -- The Congressional Research Service issued the following Insight white paper (No. IN12523) on March 11, 2025, by foreign affairs specialist Michael A. Weber: * * * U.S. Democracy and Human Rights Assistance: Recent Administration Actions On January 20, 2025, President Trump issued an executive order imposing a 90-day "pause" on nearly all U.S. foreign assistance. Secretary of State Marco Rubio later announced a pause and review of Department of State (DOS) and U.S. Agenc more PR

WASHINGTON, April 7 -- The Congressional Research Service issued the following In Focus white paper (No. IF10676) on March 11, 2025. The white paper is written by science and technology policy analyst Rachel Lindbergh and natural resources policy specialists Caitlin Keating-Bitonti and Anna E. Normand. Here are excerpts: * * * U.S. Satellite Capabilities for Tracking the Wildfire Life Cycle Satellite capabilities support virtually every aspect of the wildfire life cycle: characterizing the more PR

WASHINGTON, April 7 -- The Congressional Research Service issued the following In Focus white paper (No. IF10199) on March 11, 2025. The white paper is written by Asian affairs specialist Mark E. Manyin, foreign affairs analyst Daniel J. Longo and international trade and finance specialists Cathleen D. Cimino-Isaacs and Kyla H. Kitamura. Here are excerpts: * * * U.S.-Japan Relations Overview Japan, a U.S. treaty ally since 1952, is an important U.S. partner in several areas, particularly  more PR

WASHINGTON, April 11 -- The Congressional Research Service issued the following In Focus white paper (No. IF10256) on April 10, 2025, by Asian trade and finance specialist Karen M. Sutter. Here are excerpts: * * * U.S.-Taiwan Trade and Economic Relations Taiwan is a top U.S. trade partner and a key link in global technology and manufacturing supply chains. Taiwan's economy is highly dependent on global trade; exports account for about 70% of its gross domestic product (GDP). Taiwan's policie more PR

WASHINGTON, April 8 -- The Congressional Research Service issued the following In Focus white paper (No. IF12936) on March 10, 2025, by Natalie R. Ortiz, government organization and management analyst. Here are excerpts: * * * Using Data to Reduce Improper Payments: An Overview of the Do Not Pay Initiative Payment integrity - ensuring that payments issued by federal agencies are accurate and proper - is a central concern in the stewardship of taxpayers' dollars. The Office of Management and more PR