Taliban Government in Afghanistan: Background and Issues for Congress [November 2, 2021] [open pdf - 2MB]
From the Summary: "On September 7, 2021, the Taliban announced a 'caretaker government' to rule Afghanistan. The announcement came weeks after the Taliban, a Sunni Islamist extremist movement that ruled most of Afghanistan from 1996 until 2001, retook effective control of the country with the collapse of the U.S.-backed former Afghan government and its security forces amid the U.S. military departure. The Taliban's return to power comes almost 20 years after a U.S.-led military campaign deposed the group in response to its harboring of the international Islamist terrorist group Al Qaeda, which carried out the September 11, 2001, attacks. [...] As the Biden Administration and the 117th Congress consider the new situation in Afghanistan, a range of U.S. policy tools is potentially available. The prospect of U.S. recognition of, and establishment of diplomatic relations with, the Taliban government could provide some leverage over a Taliban that claims to want international legitimacy. Only the President may extend formal recognition to another government, but Congress can restrain, condition, or otherwise influence the implementation of recognition decisions."
CRS Report for Congress, R46955
Congressional Research Service: https://crsreports.congress.gov/