WASHINGTON, May 1 (TNSLrpt) -- The Congressional Research Service issued the following Insight white paper (No. IN12686) on April 30, 2026, by public finance analyst Nicholas E. Buffie. Here are excerpts: * * * The 2/37ths Limitation on Itemized Deductions In July 2025, as part of the FY2025 reconciliation law (P.L. 119-21), Congress enacted a new limitation on itemized tax deductions for high-income taxpayers. This Insight describes itemized tax deductions, explains how the new limitation w more PR

WASHINGTON, April 29 (TNSLrpt) -- The Congressional Research Service issued the following In Focus white paper (No. IF11741) on April 27, 2026, by military ground forces specialist Andrew Feickert and U.S. Army Fellow Ebrima M'Bai. Here are excerpts: * * * The Army's Armored Multi-Purpose Vehicle (AMPV) Background The Army Armored Multi-Purpose Vehicle (AMPV) is 'the replacement for the M113 family of vehicles within the Armored Brigade Combat Team [ABCT], comprising approximately 30 perce more PR

WASHINGTON, April 29 (TNSLrpt) -- The Congressional Research Service issued the following Insight white paper (No. IN12684) on April 28, 2026, by health policy specialists Kavya Sekar and Alexandria K. Mickler. Here are excerpts: * * * Changes to CDC Vaccine Recommendations in 2025 and 2026 Since U.S. Department of Health and Human Services (HHS) Secretary Robert F. Kennedy Jr. (hereinafter, HHS Secretary) was sworn in on February 13, 2025, HHS has changed several long-standing federal vacci more PR

WASHINGTON, April 29 (TNSLrpt) -- The Congressional Research Service issued the following In Focus white paper (No. IF12505) on April 27, 2026, by Asian affairs specialist Susan V. Lawrence. Here are excerpts: * * * China Primer: China's Political System The People's Republic of China (PRC, or China) is the only Communist Party-led state among the five permanent members of the United Nations Security Council and among the G-20 major economies. This report provides a brief introduction to its more PR

WASHINGTON, April 29 (TNSLrpt) -- The Congressional Research Service issued the following In Focus white paper (No. IF10177) on April 28, 2026, by international trade and finance specialist Cathleen D. Cimino-Isaacs and Asian trade and finance specialist Karen M. Sutter. Here are excerpts: * * * Committee on Foreign Investment in the United States (CFIUS) The Committee on Foreign Investment in the United States (CFIUS) is an interagency body chaired by the Secretary of the Treasury. It serve more PR

WASHINGTON, April 28 (TNSLrpt) -- The Congressional Research Service issued the following report (No. R47605) on April 24, 2026, entitled "Connecting Older Adults to Information on Benefits and Services" by senior research librarian Tamar B. Breslauer: * * * SUMMARY Older adults often contact congressional offices with questions about federal benefits, programs, and services. This report assists Members and congressional staff helping older adults navigate this landscape by connecting them to more PR

WASHINGTON, April 28 (TNSLrpt) -- The Congressional Research Service issued the following report (No. R47605) on April 24, 2026, entitled "Connecting Older Adults to Information on Benefits and Services:" (Continued from Part 1 of 2) * * * Personal Finance and Tax/18 Personal Finance Several agencies - the Consumer Financial Protection Bureau (CFPB), Federal Bureau of Investigation (FBI), Federal Deposit Insurance Corporation (FDIC), Federal Trade Commission (FTC), National Credit Union Ad more PR

WASHINGTON, May 1 (TNSLrpt) -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB11424) on April 30, 2026, by legislative attorney Joanna R. Lampe: * * * Department of Justice Eases Control of Medical Marijuana On April 23, 2026, the Department of Justice (DOJ) issued a final order easing some controls of medical marijuana under the Controlled Substances Act (CSA). Specifically, the order provides that marijuana and its derivatives are now controlled in more PR

WASHINGTON, May 1 (TNSLrpt) -- The Congressional Research Service issued the following In Focus white paper (No. IF10335) on April 29, 2026, by military personnel specialist Kristy N. Kamarck. Here are excerpts: * * * Defense Primer: DODEA Domestic School System The Department of Defense Education Activity (DODEA) manages federally funded, domestic and overseas school systems that provide pre-kindergarten (pre-K) through grade 12 education, primarily for the children of active duty serviceme more PR

WASHINGTON, May 1 (TNSLrpt) -- The Congressional Research Service issued the following Insight white paper (No. LSB11425) on April 30, 2026, by public finance analyst Nicholas E. Buffie. Here are excerpts: * * * The 2/37ths Limitation on Itemized Deductions On January 16, 2026, in Sirius Solutions, L.L.L.P. v. Commissioner, a divided three-judge panel for the U.S. Court of Appeals for the Fifth Circuit (Fifth Circuit) rejected the Tax Court's interpretation of the limited partner exception t more PR

WASHINGTON, April 29 (TNSLrpt) -- The Congressional Research Service issued the following In Focus white paper (No. IF12627) on April 28, 2026, by financial economics analyst Raj Gnanarajah and defense logistics and resource management policy analyst Cameron M. Keys: * * * Defense Primer: FY2025 Department of Defense Audit Results The Chief Financial Officers Act of 1990 (P.L. 101-576) requires annual audits of financial statements for federal executive agencies, among other requirements. Und more PR

WASHINGTON, April 28 (TNSLrpt) -- The Congressional Research Service issued the following Insight white paper (No. IN12683) on April 27, 2026, by Congress and legislative process analyst Drew C. Aherne. Here are excerpts: * * * The FY2027 Mandatory Spending Sequester On April 3, 2026, the Office of Management and Budget (OMB) submitted its report on the FY2027 mandatory sequester to Congress. On the same day, President Trump issued a sequestration order directing agencies to implement the re more PR

WASHINGTON, May 1 (TNSLrpt) -- The Congressional Research Service issued the following Insight white paper (No. IN12685) on April 29, 2026, by public finance specialists Donald J. Marples and Nicholas E. Buffie: * * * The General Business Credit The general business tax credit represents the sum of 41 separate business credits specified in Internal Revenue Code (IRC) Section 38(b). Each of these component credits is computed separately under its own IRC section, and then all of the credits ar more PR

WASHINGTON, April 29 (TNSLrpt) -- The Congressional Research Service issued the following report (No. R48863) on April 23, 2026, entitled "Local and Regional Project Assistance Program: Background and Selected Considerations" by transportation policy analyst Jennifer J. Marshall. Here are excerpts: * * * SUMMARY Local and Regional Project Assistance (LRPA) is a competitive grant program for transportation projects of significant local and regional impact. The name of the program and grant re more PR

WASHINGTON, April 29 (TNSLrpt) -- The Congressional Research Service issued the following report (No. R48863) on April 23, 2026, entitled "Local and Regional Project Assistance Program - Background and Selected Considerations:" (Continued from Part 1 of 2) * * * Trends This section of the report evaluates trends regarding funding, capital and planning grant awards, and modal split of grant awards since the beginning of the program in FY2009 through FY2025. This section also examines policy c more PR

WASHINGTON, May 1 (TNSLrpt) -- The Congressional Research Service issued the following In Focus white paper (No. IF13210) on April 29, 2026, by natural resources policy specialist Anthony R. Marshak: * * * The Magnuson-Stevens Fishery Conservation and Management Act (MSA): Issues for the 119th Congress The Magnuson-Stevens Fishery Conservation and Management Act, as amended (MSA; 16 U.S.C. Sec.1801 et seq.), is the primary law authorizing the conservation and management of U.S. federal marine more PR

WASHINGTON, April 29 (TNSLrpt) -- The Congressional Research Service issued the following In Focus white paper (No. IF13034) on April 28, 2026. The white paper is written by naturaL resources policy specialist Laura B. Comay, energy policy specialist Corrie E. Clark and public finance specialist Donald J. Marples: * * * Offshore Wind: Status and Issues for the 119th Congress The Outer Continental Shelf Lands Act, as amended (OCSLA, 43 U.S.C. Sec.1337(p)), authorizes the Secretary of the Inte more PR

WASHINGTON, April 29 (TNSLrpt) -- The Congressional Research Service issued the following In Focus white paper (No. IF12835) on April 27, 2026, by natural resources policy specialists Laura B. Comay and Anthony R. Marshak. Here are excerpts: * * * The Rice's Whale: Conservation Efforts, Implications for Ocean Sectors, and Considerations for Congress The Rice's whale (Balaenoptera ricei; Figure 1) is a recently described species of baleen whale (i.e., whales that contain baleen plates in thei more PR

WASHINGTON, May 1 (TNSLrpt) -- The Congressional Research Service issued the following Legal Sidebar white paper (No. LSB11423) on April 29, 2026, by legislative attorney Hannah Solomon-Strauss: * * * Trump v. Barbara: Supreme Court Considers Birthright Citizenship On April 1, 2026, the Supreme Court heard oral arguments in Trump v. Barbara. The question before the Court was whether Executive Order 14160 (E.O. 14160, or the E.O.), "Protecting the Meaning and Value of American Citizenship," is more PR

WASHINGTON, May 1 (TNSLrpt) -- The Congressional Research Service issued the following In Focus white paper (No. IF13212) on April 30, 2026, by natural resources policy specialists Anna E. Normand and Nicole T. Carter. Here are excerpts: * * * U.S. Army Corps of Engineers: FY2027 Appropriations Congress generally funds and provides related policy direction to the civil works activities of the U.S. Army Corps of Engineers (USACE) in annual Energy and Water Development appropriations acts and  more PR

WASHINGTON, May 1 (TNSLrpt) -- The Congressional Research Service issued the following In Focus white paper (No. IF11991) on April 29, 2026, by military ground forces specialist Andrew Feickert and U.S. Army fellow Ebrima M'Bai. Here are excerpts: * * * The U.S. Army's Long-Range Hypersonic Weapon (LRHW): Dark Eagle What Is the Army's Long-Range Hypersonic Weapon? The Army's Long-Range Hypersonic Weapon (LRHW) - also known as Dark Eagle (Figure 1) - with a reported range of 1,725 miles, con more PR

WASHINGTON, April 29 (TNSLrpt) -- The Congressional Research Service issued the following In Focus white paper (No. IF12397) on April 28, 2026, by military ground forces specialist Andrew Feickert and U.S. Army Fellow Ebrima M'Bai. Here are excerpts: * * * U.S. Army's Maneuver Short-Range Air Defense (MSHORAD) System - SGT Stout Background The Army is developing a new maneuver short-range air defense system (M-SHORAD) to perform short-range air defense (SHORAD). On June 14, 2024, the Army d more PR

WASHINGTON, April 29 (TNSLrpt) -- The Congressional Research Service issued the following In Focus white paper (No. IF10209) on April 27, 2026, by Asian affairs specialist Mark E. Manyin and international trade and finance specialist Liana Wong. Here are excerpts: * * * U.S.-Vietnam Relations Since the establishment of diplomatic relations between the United States and the Socialist Republic of Vietnam in 1995, overlapping strategic and economic interests have led the two countries to expand more PR

WASHINGTON, April 29 (TNSLrpt) -- The Congressional Research Service issued the following In Focus white paper (No. IF13057) on April 28, 2026, by legislative attorney April J. Anderson: * * * What Is Disparate-Impact Discrimination? Many federal antidiscrimination laws encompass two theories of discrimination: disparate treatment and disparate impact. Disparate-treatment discrimination involves intentional harm based on race, sex, disability, or some other proscribed motive. Disparate-impact more PR