General Explanation of Tax Legislation Enacted in ...


Book Description

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.




Terrorist Material Support


Book Description

There are 2 fed. material support statutes have been at the heart of the Justice Dept¿s. terrorist prosecution efforts. One provision outlaws providing material support for the commission of certain designated offenses that might be committed by terrorists. The other outlaws providing material support to certain terrorist org. They share a common definition of the term ¿material support,¿ some aspects of which have come under constitutional attack. Contents of this report: (1) Introduction; (2) Background; (3) Support of Designated Terrorist Org.: Attempt, Conspiracy, Aiding and Abetting; Material Support; Other Constitutional Challenges; Terrorist Org.; Consequences of Charge or Conviction; Extraterritorial Jurisdiction; Civil Actions; (4) Support of Terrorism.




Family Policy Matters


Book Description

Drawing on hundreds of studies in the last 20 years, the new edition of Family Policy Matters brings a fresh perspective to family policy, underscoring why it is needed, and outlining how policymaking should be approached. Author Karen Bogenschneider proposes a theoretical framework for conceptualizing policy issues in a way that holds the potential for overcoming controversy and identifying common ground. This new edition includes updates on the most current research, including: *new issues that have changed the political landscape for families (e.g. strengthening marriage initiative, same-sex marriage); *an updated section on state statutes or Governor's orders that require family impact analysis; *a new chapter on the history of family policy in this century; *a new appendix on how to conduct a family impact analysis; and *two new case studies on writing family policy newsletters for state policymakers and teaching family impact analysis to the general public. *Instructor's Manual with sample syllabi for both undergraduate and graduate courses, suggested readings, assignments, and class activities, discussion questions, daily lesson plans, instructor insights, special presentations to enrich one's class, and PowerPoint slides. The targeted audience includes researchers interested in seeing their research and ideas acted upon in the policy world; family professionals who work to connect research and policymaking; and instructors interested in making family policy come alive for undergraduate and graduate students. This book is an ideal textbook for family policy courses.




A National Strategy for the Elimination of Hepatitis B and C


Book Description

Hepatitis B and C cause most cases of hepatitis in the United States and the world. The two diseases account for about a million deaths a year and 78 percent of world's hepatocellular carcinoma and more than half of all fatal cirrhosis. In 2013 viral hepatitis, of which hepatitis B virus (HBV) and hepatitis C virus (HCV) are the most common types, surpassed HIV and AIDS to become the seventh leading cause of death worldwide. The world now has the tools to prevent hepatitis B and cure hepatitis C. Perfect vaccination could eradicate HBV, but it would take two generations at least. In the meantime, there is no cure for the millions of people already infected. Conversely, there is no vaccine for HCV, but new direct-acting antivirals can cure 95 percent of chronic infections, though these drugs are unlikely to reach all chronically-infected people anytime soon. This report, the second of two, builds off the conclusions of the first report and outlines a strategy for hepatitis reduction over time and specific actions to achieve them.







Report on the Telephone Records Program Conducted Under Section 215 of the USA Patriot Act and on the Operations of the Foreign Intelligence Surveillance Court


Book Description

The Privacy and Civil Liberties Oversight Board (PCLOB) is an independent bipartisan agency within the executive branch established by the Implementing Recommendations of the 9/11 Commission Act of 2007. The Board is comprised of four part-time members and a full-time chairman, all appointed by the President and confirmed by the Senate. On June 5, 2013, the British newspaper The Guardian published the first of a series of articles based on unauthorized disclosures of classified documents by Edward Snowden, a contractor for the National Security Agency ("NSA"). The article described an NSA program to collect millions of telephone records, including records about purely domestic calls. Over the course of the next several days, there were additional articles regarding this program as well as another NSA program referred to in leaked documents as "PRISM." These disclosures caused a great deal of concern both over the extent to which they damaged national security and over the nature and scope of the surveillance programs they purported to reveal. In response to the congressional and presidential requests, the Board immediately initiated a study of the 215 and 702 programs and the operation of the FISA court. This Report contains the results of the Board's 215 program study as well as our analysis and recommendations regarding the FISC's operation.




Gun Control Legislation


Book Description

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.




Anticipatory Policymaking


Book Description

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.