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Pages
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Title
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Farm income taxation under the house tax reform bill (H.R. 3838)
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Date
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1986
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Summary
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The House tax reform bill, H.R. 3838, makes some major changes in the tax provisions that most affect the way farm income is taxed. The investment tax credit is repealed, a new depreciation system is provided, restrictions are imposed on deducting preproduction expenses, a new minimum tax aimed at tax shelter investors is included, and tax rates are generally reduced. This report examines these and other provisions in the House tax bill.
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Title
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Life care communities: Description and current issues
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Date
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1985
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Summary
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Life care communities are designed for elderly persons and provide housing, nursing home care, and a range of services, usually for the remainder of the resident's life. This paper describes life care communities, discusses some demographic characteristics of life care residents, and summarizes financial arrangements and pricing policies used by life care providers. It also discusses problems that have risen in some life care communities, and Federal and State legislative and other Federal activities related to life care communities.
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Title
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Regional and local impacts of commercial airport relocation: A summary analysis of some factors
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Date
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1984
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Summary
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Economic impacts of relocating a commercial airport from one area to another within a metropolitan region may be felt by the locality being left, by the locality receiving the activity, and by the larger metropolitan region containing the two locations. This paper provides a brief analysis of factors associated with economic impacts for the affected areas. The analysis is based on generalized assumptions for economic conditions in the respective areas prior to the hypothetical relocation.
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Title
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Mergers and acquisitions: A glossary of terms
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Date
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1986
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Summary
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Every profession develops specialized vocabularies; these serve to rid its internal discourse of cumbersome usages and to render complex ideas and practices in simple, concise terms, which, simplicity notwithstanding, may be perfectly opaque to the laymen. The field of corporate mergers and acquisitions describes its own participants and transactions with a set of terms which, if not lurid, is extremely colorful. A striking number of these terms derive from predation, crime, and warfare; some observers have cited this violent lexicon as evidence of a need for reform. This glossary presents short definitions of a selection of terms associated with mergers and acquisitions which have appeared in the extensive literature on the subject.
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Title
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Population programs of aid: Background of legislation -- 99th congress
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Date
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1986
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Summary
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The 99th Congress considered various proposals concerning U.S. aid to family planning programs abroad. Congress appropriated $239.3 million for FY 1986 (after Gramm-Rudman-Hollings sequestration) and $234.6 million for FY 1987 for AID population assistance activities. In addition Congress addressed a number of policy issues including whether the United States should cut off assistance to organizations which support voluntary abortions or abortion related activities with non-U.S. funds; whether the United States should fund international organizations operating in countries like China where there are widespread reports of coercive family planning measures; and whether AID should change its policy of informed choice in favor of a policy allowing a larger share of funds for groups that promote only natural family planning methods.
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Title
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The 1982 tax return data and supply-side response to the tax cut: Manifestation or mirage?
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Date
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1984
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Summary
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This paper examines the recent claims that the published 1982 tax return data show that the tax cut in the Economic Recovery Tax Act of 1981 induced upper-income taxpayers to relay less heavily on tax shelters and to pay more, not less, income tax. The report indicates that the tax return data neither prove nor disprove these claims because they do not enable separating other effects, for example, normal income growth and short-term tax planning activities, from the long-term incentive effects of the tax cut. The implications for tax equity are also discussed.
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Title
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The dairy provisions of the 1985 farm bill
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Date
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1986
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Summary
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The new omnibus farm law, the Food Security act of 1985, extends the dairy price support program for five years, authorizes reductions in the support rate after 1986, and establishes a new, voluntary program paying farmers to quit dairying. This report summarizes these and other dairy provisions in the legislation.
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Title
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Carbon dioxide, the greenhouse effect, and climate: A primer
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Date
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1984
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Summary
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The report summarizes the present state of knowledge with respect to research and assessment of carbon dioxide effects, articulating the areas of emerging consensus and continuing disagreement, and focusing attention on the crucial uncertainties. Key scientific, technical, and social issues of contemporary carbon dioxide/climate debate are identified, and the implications and options for dealing with the possible effects of carbon dioxide-induced climatic change are outlined.
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Title
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"Unstated interest" and the tax treatment of property sales
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Date
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1984
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Summary
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The Deficit Reduction Act of 1984 changed the way IRS is to determine the correct interest and principal components in debt instruments that do not provide for a market rate of interest. This paper describes these new rules for "unstated" and "imputed" interest on mortgages and briefly discusses the controversy they have generated.
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Title
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Budget estimates for fiscal year 1987
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Date
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1986
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Summary
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The various budget proposals and estimates for fiscal year 1987 from the Administration and Congress are included and discussed in this report.
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Title
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Sheltered workshops for persons with handicaps: Background information and recent legislative changes
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Date
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1987
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Summary
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The Federal Government certifies sheltered workshops to pay wages below the statutory minimum wage to handicapped persons with impaired earning capacity. The 99th Congress amended the Fair Labor Standards Act (FLSA) to simplify the provisions related to certification of sheltered workshops and to provide procedures to help assure fair remuneration for these handicapped workers.
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Title
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Statutes authorizing sanctions against countries supporting international terrorism
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Date
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1986
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Summary
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This report identifies federal statutes that impose or may be used to impose sanctions on countries found to be supporting international terrorism. Two types of statutes are included: (1) those in which Congress has chosen to make certain prohibitions come into play once a nation has been identified as a country supporting international terrorism and (2) those broader delegated authorities that might be used by the President to impose sanctions against such countries but that are not limited to such use. While there may be additional statutes that may be relevant to the situation in question, the report lists what appear to be major sources of authority in this area.
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Title
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The farm credit system: Formation, capitalization, and structure
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Date
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1985
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Summary
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The Farm Credit System was established during the period 1916-1933 to meet the unique credit needs of agricultural producers, and to address the financial problems they faced during the deteriorating agricultural economic situation of the 1920s and early 1930s. This paper reviews the structure of the Farm Credit System; the legislation that established it; the System's initial capitalization by the Federal Government and subsequent steps that led to private ownership; and the current status of the System's revolving funds held by the U.S. Treasury.
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Title
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Tax reform act of 1986 (P.L. 99-514): Comparison of new with prior tax law
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Date
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1987
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Summary
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The Tax Reform Act of 1986 (P.L. 99-514) was signed into law on October 22, 1986. This report provides a brief chronology of the Act, a summary of the major changes in individual and business taxation, and a side-by-side comparison of the major individual and business tax provisions of the Act as they compare to prior law. The report also includes an extensive listing of CRS products that treat many issues relating to the Tax Reform Act of 1986 in greater detail.
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Title
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Regulation of mortgage broker industry
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Date
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1987
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Summary
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Mortgage brokers seem to be largely uncovered by comprehensive regulation, either state or federal. Some states have recently made some efforts at regulation; some federal agencies have certain authority that impacts upon the industry; and the industry itself is said to have engaged in certain self-policing activities.
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Title
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The U.S. filipino population, by congressional district
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Date
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1986
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Summary
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Table 1 of this CRS Report gives the total population of each 99th Congress district and the number and percent of the population who are of Filipino origin or descent, as self-identified in the 1980 census. The districts are ranked according to these numbers and percents, with one being the highest rank. Table 2 ranks 99th Congress districts in descending order, from the district with the largest number of Filipinos to the district with the smallest number. Table 3 ranks 99th Congress districts in descending order, from the district with the highest percent of Filipinos in the total population to that with the lowest percent.
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