House Practice


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How Our Laws are Made


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General Explanation of Tax Legislation Enacted in ...


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JCS-5-05. Joint Committee Print. Provides an explanation of tax legislation enacted in the 108th Congress. Arranged in chronological order by the date each piece of legislation was signed into law. This document, prepared by the staff of the Joint Committee on Taxation in consultation with the staffs of the House Committee on Ways and Means and the Senate Committee on Finance, provides an explanation of tax legislation enacted in the 108th Congress. The explanation follows the chronological order of the tax legislation as signed into law. For each provision, the document includes a description of present law, explanation of the provision, and effective date. Present law describes the law in effect immediately prior to enactment. It does not reflect changes to the law made by the provision or subsequent to the enactment of the provision. For many provisions, the reasons for change are also included. In some instances, provisions included in legislation enacted in the 108th Congress were not reported out of committee before enactment. For example, in some cases, the provisions enacted were included in bills that went directly to the House and Senate floors. As a result, the legislative history of such provisions does not include the reasons for change normally included in a committee report. In the case of such provisions, no reasons for change are included with the explanation of the provision in this document. In some cases, there is no legislative history for enacted provisions. For such provisions, this document includes a description of present law, explanation of the provision, and effective date, as prepared by the staff of the Joint Committee on Taxation. In some cases, contemporaneous technical explanations of certain bills were prepared and published by the staff of the Joint Committee. In those cases, this document follows the technical explanations. Section references are to the Internal Revenue Code unless otherwise indicated.







A Failure of Initiative


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Gun Control Legislation


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Congress has continued to debate the efficacy and constitutionality of federal regulation of firearms and ammunition, with strong advocates arguing for and against greater gun control. While several dozen gun control-related proposals have been introduced in recent Congresses, only a handful of those bills received significant legislative action. The 109th Congress, for example, passed two bills with firearmsrelated provisions that were enacted into law. P.L. 109-72 prohibits certain types of lawsuits against firearm manufacturers and dealers to recover damages related to the criminal or unlawful use of their products by other persons, and P.L. 109-295 includes a provision that prohibits federal officials from seizing any firearm from private persons during a major disaster or emergency, if possession of that firearm was not already prohibited under federal or state law. Nevertheless, the 110th Congress could possibly reconsider several gun control proposals that were considered as part of appropriations and crime legislation in the previous Congress. During the 109th Congress, the House amended the Children's Safety Act of 2005 (H.R. 3132) to prohibit the transfer or possession of a firearm to or by any person convicted of a sex offense against a minor. The House also amended Secure Access to Justice and Court Protection Act of 2005 (H.R. 1751) to authorize certain federal court judges and officials to carry firearms for personal protection. The Senate passed a different version of H.R. 1751 that included similar provisions, as well as provisions designed to clarify and expand the Law Enforcement Officers Safety Act (P.L. 108-277) -- a law that gives concealed carry privileges to qualified on-duty and retired law enforcement officers. None of those provisions were enacted into law, however. In addition, the House Judiciary considered four gun-related bills: the ATFE Modernization and Reform Act of 2006 (H.R. 5092), the Firearms Corrections and Improvement Act (H.R. 5005), the Firearm Commerce Modernization Act (H.R. 1384), and the NICS Improvement Act of 2005 (H.R. 1415). H.R. 5092 was passed by the House. The 109th Congress, moreover, maintained a fee prohibition for Brady background checks and other funding limitations and conditions related to gun enforcement in the FY2006 DOJ appropriations (P.L. 109-108). Those limitations and conditions have been continued into FY2007 under continuing resolutions. They are often referred to as the "Tiahrt amendment," for their sponsor in the FY2004 appropriations cycle, Representative Todd Tiahrt. Issues addressed in those bills, as well as the Tiahrt funding limitations and conditions, could be reconsidered in the 110th Congress. Senator Charles Schumer, for example, has introduced a bill (S. 77) that would repeal portions of the Tiahrt amendment that limit the sharing of firearm trace data. Other gun control-related issues that may reemerge in the 110th Congress include (1) retaining Brady background check records for approved transactions to enhance terrorist screening, (2) more strictly regulating certain long-range fifty caliber rifles, (3) further regulating certain firearms previously defined in statute as "assault weapons," and (4) requiring background checks for firearm transfers at gun shows. This report will updated to reflect legislative action.




Reining in the Imperial Presidency


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Documents the various abuses that occurred during the Bush Admin. relating to the House Judiciary Committee¿s review and jurisdiction, and to develop a comprehensive set of recommendations to prevent the recurrence of these or similar abuses in the future. Contents: Preface: ¿Deconstructing the Imperial Presidency,¿ which describes and critiques the key war power memos that gave rise to the concept of broad-based, unreviewable, and secret presidential powers in time of war. Also describes specific abuses of the Imperial Presidency relating to Judiciary Comm. inquiries. Includes a comprehensive set of 47 policy recommendations designed to respond to the abuses and excesses of the Bush Imperial Presidency.




Anticipatory Policymaking


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Public policy analysts and political pundits alike tend to describe the policymaking process as a reactive sequence in which government develops solutions for clearly evident and identifiable problems. While this depiction holds true in many cases, it fails to account for instances in which public policy is enacted in anticipation of a potential future problem. Whereas traditional policy concerns manifest themselves through ongoing harms, "anticipatory problems" are projected to occur sometime in the future, and it is the prospect of their potentially catastrophic impact that generates intense speculation and concern in the present. Anticipatory Policymaking: When Government Acts to Prevent Problems and Why It Is So Difficult provides an in depth examination of the complex process through which United States government institutions anticipate emerging threats. Using contemporary debates over the risks associated with nanotechnology, pandemic influenza, and global warming as case study material, Rob A. DeLeo highlights the distinctive features of proactive governance. By challenging the pervasive assumption of reactive policymaking, DeLeo provides a dynamic approach for conceptualizing the political dimensions of anticipatory policy change.







Guide to the Presidency SET


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Guide to the Presidency is the leading reference source on the persons who have occupied the White House and on the institution of the presidency itself. Readers turn to this guide for its vast array of factual information about the institution and the presidents, as well as for its analytical chapters that explain the structure and operations of the office and the president's relationship to co-equal branches of government, Congress and the Supreme Court. This new edition is updated to include: A new chapter on presidential power Coverage of the expansion of presidential power under President George W. Bush