Advanced search Help
Clear all search criteria
Only 1/2! You are seeing results from the Public Collection, which is half the size of the Full Collection. Sign in to search everything (see eligibility).
-
Adaptation and Evaluation of Video Games to Reduce Sexual Violence on Campus
"During the fall of 2014, Prevention Innovations Research Center Directors, Sharyn Potter and Jane Stapleton, were awarded funding from the National Institute of Justice to develop a video game that could teach college students how to identify and intervene in situations where sexual violence is occurring or has the potential to occur. Over the course of 11 months, and with the help of undergraduate students from a variety of majors, two video games were conceptualized: (1) an adventure game and (2) a multiplayer trivia game to act as a precursor to the adventure game. Prototypes for the two games were then designed and tested between Fall 2015 and Fall 2017. During this period, approximately 738 undergraduate participants were involved in various aspects of the game testing, including providing focus group feedback and participating in a pilot study consisting of a pretest, posttest, and follow-up survey. Student input was invaluable to the success of the game prototypes. With participants' help, we concluded that gameplay shows promise as an effective way to introduce the concept of bystander intervention and increase bystander attitudes and efficacy in situations of sexual and relationship violence and stalking for first-year college students."
National Criminal Justice Reference Service (U.S.); United States. Department of Justice
Potter, Sharyn J.
2108-08
-
Journal of Military Learning [October 2018]
This October 2018 edition of the Journal of Military Learning contains the following articles: "Foundational Theories and Approaches to Ethics Education within the U.S. Military:
A Literature Review" by Stephanie K. Erwin and Leslie Kirsch; "Using Digital Textbooks to Improve Student Learning: Lessons for Military Educators" by Col. Liam Collins, PhD, U.S. Army; Maj. Jake A. Miraldi, U.S. Army; and Maj. John Spencer, U.S. Army; "What Our Professional Military Leaders Need to Know: Enhancing the Professional Military Educational Structure" by Jonathan E. Czarnecki, PhD; "Incorporating Reflection Exercises to Identify Soft Skills in Army Education" by Michael Kirchner, PhD, and Kimberly O'Connor, JD; "U.S. Air Force Military Training Instructor and Instructor Trainer Competencies: Training the Instructors of the Next Generation of Airmen" by Laura Barron, PhD; Lt. Col. James Young, PhD, U.S. Air Force; Mark Rose, PhD; and James Johnson, PhD; "The Intersection of Leadership and Emotions: Lessons and Actions Leading to Change" by Wes Smith, EdD; Troy Messer, EdD; Jeff Sun, PhD; Megan Pifer, PhD; "Educating Soldiers in a Virtual Environment" by Thomas E. Hennefer, PhD; and "The Army Learning Coordination Council as a Change Catalyst Exportable Educational Change Management for the Twenty-First Century" by Col. Thomas Bolen, U.S. Army, and Vince Carlisle, PhD. There is also one book review and a comments and announcements section in this issue.
Army University Press (U.S.)
2018-10
-
Turkey's Currency Crisis [August 30, 2018]
"Since the global financial crisis of 2008-2009, interest rates in advanced economies have been at historical lows. International investors increasingly turned to emerging markets to seek higher rates of return on their investments. Turkey was an attractive destination due to economic reforms in the early 2000s, vibrant growth (6.9% annually on average between 2010 and 2017, compared to 3.8% globally), and its large domestic market (it has a population of about 80 million people). Turkish banks and large firms borrowed heavily from foreign investors, typically in U.S. dollars. Easy access to foreign financing supported Turkey's large annual current account deficits (a broad measure of the trade balance), averaging 5.5% of GDP per year between 2010 and 2017 and among the largest in the world."
Library of Congress. Congressional Research Service
Nelson, Rebecca M.
2018-09-30
-
Hong Kong: Recent Developments and U.S. Relations [August 23, 2018]
"The Hong Kong Special Administrative Region (HKSAR, or Hong Kong) is a city located off the southern coast of China's Guangdong Province. More than 90% of Hong Kong's population is ethnically Chinese. The first language of the vast majority is Cantonese, a dialect of Chinese, and because of its long history as a British colony (1842 to 1997), the people of Hong Kong ('Hong Kongers') have a cultural and social identity distinct from that of Mainland China ('Mainlanders'). Hong Kong has a unique legacy in Asia of laissez-faire economics and the rule of law, part of their common law legacy from the British, along with an entrepreneurial economy, and passionate support for universal human rights."
Library of Congress. Congressional Research Service
Martin, Michael F.
2018-09-23
-
Immigration: Progress and Challenges in the Management of Immigration Courts and Alternatives to Detention Program, Statement of Rebecca Gambler, Director, Homeland Security and Justice, Testimony Before the Committee on Homeland Security and Governmental Affairs, U.S. Senate
"This statement addresses (1) EOIR's [Executive Office for Immigration Review] caseload, including the backlog, and how EOIR manages immigration court operations, including hiring, workforce planning, and technology use; and (2) participation in and the cost of the ATD [Alternatives to Detention] program and the extent to which ICE [Immigration and Customs Enforcement] has measured the performance of the ATD program. This statement is based on two reports and a testimony GAO [Government Accountability Office] issued from November 2014 through April 2018, as well as actions agencies have taken, as of September 2018, to address resulting recommendations. For the previous reports and testimony, GAO analyzed EOIR and ICE data, reviewed documentation, and interviewed officials."
United States. Government Accountability Office
2018-09-18
-
MMWR: Morbidity and Mortality Weekly Report, September 14, 2018
The Morbidity and Mortality Weekly Report (MMWR) Series is prepared by the Centers for Disease Control and Prevention (CDC). [It] is the agency's primary vehicle for scientific publication of timely, reliable, authoritative, accurate, objective, and useful public health information and recommendations. This issue of MMWR contains the following: "Pain Awareness Month -- September 2018"; "Prevalence of Chronic Pain and High-Impact Chronic Pain Among Adults -- United States, 2016"; "Sexual Risk Behavior Differences Among Sexual Minority High School Students -- United States, 2015 and 2017"; "Sentinel Surveillance for Congenital Rubella Syndrome -- India, 2016-2017"; "Notes from the Field: Enterovirus A71 Neurologic Disease in Children -- Colorado, 2018"; "Notes from the Field: Mumps Outbreak Associated with Cheerleading Competitions -- North Texas, December 2016-February 2017"; "Erratum: Vol. 65, No. 15"; and "QuickStats: Age-Adjusted Death Rates for Lung Cancer, by Urbanization of County of Residence -- National Vital Statistics System, United States, 2006 and 2016."
Centers for Disease Control and Prevention (U.S.)
2018-09-17
-
S. Rept. 115-323: Further Revised Allocation to Subcommittees of Budget Totals for Fiscal Year 2019, August 16, 2018
"The Committee on Appropriations submits the following report revising the section 302(b) allocation to its subcommittees for fiscal year 2019 set forth in Senate Report 115-260 (May 24, 2018) and revised in Senate Report 115-267 (June 6, 2018), Senate Report 115-273 (June 13, 2018), Senate Report 115-279 (June 18, 2018), Senate Report 115-280 (June 20, 2018), Senate Report 115-287 (June 27, 2018), and Senate Report 115-288 (June 28, 2018). Section 302(e) of the Congressional Budget Act of 1974, as amended, provides that at any time after a committee reports its allocations such committee may report to its House an alteration of such allocations. This report is submitted pursuant to this section."
United States. Government Publishing Office
2018-09-16
-
S. Rept. 115-317: Justice Against Corruption on K Street Act of 2018, Report of the Committee on Homeland Security and Governmental Affairs United States Senate to Accompany S. 2896, August 15, 2018
From the Purpose and Summary: "S. 2896, the Justice Against Corruption on K Street Act of 2018, or the 'JACK Act', seeks to provide greater transparency and accountability in lobbying disclosures related to the commission of certain crimes of character. The bill requires lobbyists to publicly disclose any convictions for bribery, extortion, embezzlement, illegal kickbacks, tax evasion, fraud, conflicts of interest, making false statements, perjury, or money laundering."
United States. Government Publishing Office
2018-09-15
-
National Terrorism Advisory System Bulletin [September 14, 2018]
On September 14, 2018, "Secretary of Homeland Security Kirstjen M. Nielsen reissued the National Terrorism Advisory System (NTAS) Bulletin pertaining to the terror threat to the U.S. homeland. After carefully considering the current threat environment, as well as input from the Department's intelligence and law enforcement partners, Secretary Nielsen determined it is necessary to extend the NTAS Bulletin at this time. Terrorist groups continue to inspire, enable and direct their followers to spread chaos using homemade weapons and by striking soft targets and crowded places. They also remain focused on conducting more sophisticated attacks using conventional weapons as well as new technologies and tactics. DHS is committed to staying a step ahead of our enemies, and an informed and vigilant public remains one of the Department's greatest assets in protecting the homeland. This marks the seventh iteration of the Bulletin on the homegrown terrorism threat since the first Bulletin was released in December 2015."
United States. Department of Homeland Security
2018-09-14
-
EMR-ISAC: InfoGram, Volume 18 Issue 37, September 13, 2018
The Emergency Management and Response Information Sharing and Analysis Center's (EMR-ISAC) InfoGram is a weekly publication of information concerning the protection of critical infrastructures relevant to members of the Emergency Services Sector. This issue includes the following articles: "Free online hazmat training for rural, volunteer and remote responders"; "Quick-thinking paramedic makes life-saving suggestion"; "National test of IPAWS Public Alert and Warning System September 20"; and "'State of 911' Webinar: Coordinating 911 and DoD Activities".
Emergency Management and Response-Information Sharing and Analysis Center (U.S.)
2018-09-13
-
Positive Train Control: Most Railroads Expect to Request an Extension, and Substantial Work Remains Beyond 2018, Statement of Susan Fleming, Director, Physical Infrastructure, Testimony Before the Subcommittee on Railroads, Pipelines, and Hazardous Materials, Committee on Transportation and Infrastructure, House of Representatives
"Forty railroads including Amtrak, commuter, and freight railroads are currently required by statute to implement PTC [positive train control], a communications-based system designed to slow or stop a train that is not being operated safely. PTC must be interoperable, meaning trains can operate seamlessly on the same PTC-equipped track, including 'tenants' that operate on track owned by another 'host' railroad. Although the deadline for PTC implementation is December 31, 2018, railroads may receive a maximum 2 -year extension to December 31, 2020, if they meet certain statutory criteria. GAO [Government Accountability Office] was asked to review railroads' PTC implementation progress. This statement discusses (1) railroads' implementation progress and FRA's [Federal Railroad Administration] steps to assist them and (2) how railroads and FRA plan to approach the 2018 and 2020 deadlines. GAO analyzed railroads' most recent quarterly reports covering activities through June 30, 2018; sent a brief questionnaire to all 40 railroads; and interviewed officials from FRA and 16 railroads, selected in part based on those identified as at-risk by FRA."
United States. Government Accountability Office
2018-09-13
-
Electronic Health Records: Clear Definition of the Interagency Program Office's Role in VA's New Modernization Effort Would Strengthen Accountability, Statement of Carol C. Harris, Director, Information Technology Management Issues, Testimony Before the Subcommittee on Technology Modernization, Committee on Veterans' Affairs, House of Representatives
"The National Defense Authorization Act for Fiscal Year 2008 included provisions that VA [Veterans Affairs] and DOD [Department of Defense] jointly develop and implement electronic health record systems or capabilities and accelerate the exchange of health care information. The act also required that these systems be compliant with applicable interoperability standards. Further, the act established a joint Interagency Program Office to act as a single point of accountability for the efforts, with the function of implementing, by September 30, 2009, electronic health record systems that allow for full interoperability. This testimony discusses GAO's [Government Accountability Office] previously reported findings on the establishment and evolution of the Interagency Program Office over the last decade. In developing this testimony, GAO summarized findings from its reports issued in 2008 through 2018, and information on the departments' actions in response to GAO's recommendations."
United States. Government Accountability Office
2018-09-13
-
Summary of the Reengagement of Detainees Formerly Held at Guantanamo Bay (GTMO), Cuba
"The Director of National Intelligence submits this summary consistent with direction in the Fiscal Year 2012 Intelligence Authorization Act, Section 307, which states: (a) ' The Director of National Intelligence, in consultation with the Director of the Central Intelligence Agency and the Director of the Defense Intelligence Agency, shall make publicly available an unclassified summary of, (1) Intelligence relating to recidivism of detainees currently or formerly held at the Detention Facility at Guantanamo Bay, Cuba, by the Department of Defense; and (2) An assessment of the likelihood that such detainees will engage in terrorism or communicate with persons in terrorist organizations."
United States. Office of the Director of National Intelligence
2018-09-13
-
Southwest Border Migration FY2018 [webpage]
"The August Southwest Border Apprehension/Inadmissible numbers are a clear indicator that the migration flows are responding to gaps in our nation's legal framework. While the overall numbers are consistent with an expected seasonal increase, the number of family unit apprehensions increased 38%, approximately 3,500 more than July. In August, the number of family units apprehended represented 34% of all Southwest Border apprehensions, an increase from an average of 25% for the year."
U.S. Customs and Border Protection
2018-09-13
-
Hurricane Key Messages for Employers, Workers, and Volunteers
"The Centers for Disease Control and Prevention (CDC) and Agency for Toxic Substances and Disease Registry (ATSDR) are working with federal, state and local agencies as well as global health partners in response to Hurricanes Harvey, Irma, and Maria. Protecting the health and safety of responders and volunteers by preventing diseases, injuries, and fatalities is a National Institute for Occupational Safety and Health (NIOSH) Emergency Preparedness and Response Program priority. This document focuses on key messages for employers, workers, and volunteers responding to Hurricanes Harvey, Irma, and Maria. It will be updated as new information becomes available and will be distributed regularly. Please share this document with others as appropriate."
National Institute for Occupational Safety and Health; Centers for Disease Control and Prevention (U.S.)
2018-09-13
-
Senate Confirmation Votes on U.S. Supreme Court Nominations: Overview [September 13, 2018]
"After the Senate Judiciary Committee reports a Supreme Court nomination, it is placed on the Senate Executive Calendar (to be considered in executive session). Senate consideration of a Supreme Court nomination includes floor debate on the nomination, as well as a final vote by the Senate on whether to approve it. When floor debate on a nomination ends, the presiding officer puts the question of confirmation to a vote. A roll call vote to confirm requires a simple majority of Senators present and voting, a quorum being present. Since 1967, beginning with the confirmation of Thurgood Marshall, every Senate vote on whether to confirm a Supreme Court nomination has been by roll call (prior to 1967, most confirmation votes were by voice vote)."
Library of Congress. Congressional Research Service
McMillion, Barry J.
2018-09-13
-
Nordic Countries and U.S. Relations [September 13, 2018]
"The five Nordic countries--Denmark, Finland, Iceland, Norway, and Sweden--share deep historical, linguistic, and cultural ties and many political and economic similarities. They are all stable democracies with parliamentary systems of government and are largely regarded as open, egalitarian societies. They also are prosperous market economies with relatively high standards of living."
Library of Congress. Congressional Research Service
2018-09-13
-
Executive Order 13848: Imposing Certain Sanctions in the Event of Foreign Interference in a United States Election
"I, DONALD J. TRUMP, President of the United States of America, find that the ability of persons located, in whole or in substantial part, outside the United States to interfere in or undermine public confidence in United States elections, including through the unauthorized accessing of election and campaign infrastructure or the covert distribution of propaganda and disinformation, constitutes an unusual and extraordinary threat to the national security and foreign policy of the United States. Although there has been no evidence of a foreign power altering the outcome or vote tabulation in any United States election, foreign powers have historically sought to exploit America's free and open political system. In recent years, the proliferation of digital devices and internet-based communications has created significant vulnerabilities and magnified the scope and intensity of the threat of foreign interference, as illustrated in the 2017 Intelligence Community Assessment. I hereby declare a national emergency to deal with this threat."
United States. White House Office; United States. Executive Office of the President
Trump, Donald, 1946-
2018-09-12
-
Preliminary Estimate of Direct Spending and Revenue Effects of S. 3021, the America's Water Infrastructure Act of 2018, as Posted on the Website of the House of Representatives on September 10, 2018
"CBO [Congressional Budget Office] estimates that implementing the legislation would decrease direct spending by $333 million over the 2019-2028 period mostly because it would direct the Department of Energy to sell 5 million barrels of oil from the Strategic Petroleum Reserve in 2028, which would increase net offsetting receipts by $340 million."
United States. Congressional Budget Office
2018-09-12
-
FY2019 Appropriations for the Department of Energy [September 12, 2018]
"The Department of Energy (DOE) is funded through the Energy and Water Development appropriations bill. The President's FY2019 budget request is $30.4 billion for the DOE, approximately $4.2 billion (12%) less than the FY2018 enacted level of $34.6 billion (see P.L. 115-141 and Title III of Division D, Explanatory Statement on page H2481). Conference report H.Rept. 115-929 to accompany H.R. 5895, which includes the FY2019 Energy and Water appropriations bill in a three-bill 'minibus' funding bill, was filed on September 10, 2018. According to the joint explanatory statement, the report would fund DOE at $35.7 billion--$1.1 billion above the FY2018 enacted level and $5.3 billion above the request. Proposed changes to the DOE budget are illustrated in Figure 1, which compares the FY2018 enacted levels to the FY2019 request and FY2019 conference report."
Library of Congress. Congressional Research Service
Clark, Corrie E.
2018-09-12
-
Costs of Government Interventions in Response to the Financial Crisis: A Retrospective [September 12, 2018]
"In September 2008, the crisis reached panic proportions. Fannie Mae and Freddie Mac, government-sponsored enterprises (GSEs) that supported a large proportion of the mortgage market, were taken into government conservatorship. Lehman Brothers, a major investment bank, declared bankruptcy. The government acquired most of the equity in American International Group (AIG), one of the world's largest insurers, in exchange for an emergency loan from the Federal Reserve (Fed). These firms were seen by many, either at the time or in hindsight, as 'too big to fail' firms whose failure would lead to contagion that would cause financial problems for counterparties or would disrupt the smooth functioning of markets in which the firms operated. One example of such contagion was the failure of a large money market fund holding Lehman Brothers debt that caused a run on many similar funds, including several whose assets were sound."
Library of Congress. Congressional Research Service
Webel, Baird; Labonte, Marc
2018-09-12
-
Congressional Budget Office Cost Estimate: H.R. 6175 Maritime Safety Act of 2018
"H.R. 6175 would require the Coast Guard (USCG) to pursue a variety of activities aimed at improving maritime safety. Using information from the agency, CBO [Congressional Budget Office] estimates that meeting the bill's requirements would cost $5 million over the 2019-2023 period; any such spending would be subject to the availability of appropriated funds. Enacting the bill would not affect direct spending or revenues; therefore, pay-as-you-go procedures do not apply. CBO estimates that enacting H.R. 6175 would not increase net direct spending or on-budget deficits in any of the four consecutive 10-year periods beginning in 2029. H.R. 6175 contains no intergovernmental mandates as defined in the Unfunded Mandates Reform Act (UMRA). H.R. 6175 would impose private-sector mandates on shipping companies that operate freight vessels regulated by the USCG. CBO estimates that the incremental costs of the requirements in H.R. 6175 would be small and would fall below the annual threshold for private-sector mandates established in UMRA ($160 million in 2018, adjusted annually for inflation)."
United States. Congressional Budget Office
2018-09-11
-
Congressional Budget Office Cost Estimate: S. 3047 Opioid Act of 2018
"S. 3047 would direct Customs and Border Protection (CBP), the Postal Service, and other federal agencies to collaborate to develop technology to detect certain drugs that enter the United States in the mail. Using information provided by CBP, CBO [Congressional Budget Office] estimates that it would cost roughly $100 million over the 2019-2021 period to deploy drug detection systems at international mail facilities. The costs of the bill fall within budget function 750 (administration of justice) and are shown in the following table. Estimated outlays are based on the historical rate of spending for similar programs."
United States. Congressional Budget Office
2018-09-11
-
Congressional Budget Office Cost Estimate: H.R. 6374 Fitness Information Transparency Act of 2018
"H.R. 6374 would direct the Department of Homeland Security (DHS), within 180 days of enactment, to issue uniform fitness (or conduct) standards for hiring contract employees that must be followed by all DHS agencies. Within one year of enactment, DHS would have to provide contractors with monthly updates on the status of their employees' fitness determinations and collect quarterly data on processing times for fitness investigations. Using information from DHS, CBO [Congressional Budget Office] estimates that implementing those provisions would cost about $1 million in fiscal year 2019 and less than $500,000 annually thereafter; such spending would be subject to the availability of appropriated funds. Most costs would be for technological enhancements to a system to provide accurate monthly updates on the status of contract employees' fitness determinations. DHS currently employs thousands of contract employees."
United States. Congressional Budget Office
2018-09-11
-
Section 232 Investigations: Overview and Issues for Congress [September 11, 2018]
"On March 8, 2018, President Trump issued two proclamations imposing duties on U.S. imports of certain steel and aluminum products, using presidential powers granted under Section 232 of the Trade Expansion Act of 1962. Section 232 authorizes the President to impose restrictions on certain imports based on an affirmative determination by the Department of Commerce (Commerce) that the targeted products are being imported into the United States 'in such quantities or under such circumstances as to threaten to impair the national security.' Section 232 investigations and actions are important for Congress, as the Constitution gives it primary authority over international trade matters. In the case of Section 232, Congress has delegated the President broad authority to impose limits on imports in the interest of U.S. national security. The statute does not require congressional approval of any presidential actions that fall within its scope. In the Crude Oil Windfall Profit Tax Act of 1980, however, Congress amended Section 232 by creating a joint disapproval resolution provision under which Congress could override presidential actions in the case of adjustments to petroleum or petroleum product imports."
Library of Congress. Congressional Research Service
Fefer, Rachel F.; Jones, Vivian Catherine; Hammond, Keigh E.; Murrill, Brandon J.; Platzer, Michaela D.; Williams, Brock R.
2018-09-11
-
3D-Printed Guns: An Overview of Recent Legal Developments [September 11, 2018]
"As has been widely reported, a company called Defense Distributed has been embroiled in a multi-year legal battle related to its online dissemination of computer files for 3D printing of non-metallic firearms. These files contain code that ostensibly allows for the automatic generation of plastic firearms and components by anyone with access to a 3D printer. On August 27, 2018, a federal court in Seattle granted a preliminary order or injunction that blocks the government from allowing Defense Distributed to disseminate the files on the Internet for the foreseeable future. Nevertheless, shortly after entry of the order, the company expressed its intention to sell the blueprints online and ship them to individual purchasers, which it views as permissible under the court's ruling. In light of these developments, this Sidebar addresses the various legal questions that have arisen with respect to the recent litigation over 3D printed guns by providing an overview of the issues and developments that have culminated in the injunction."
Library of Congress. Congressional Research Service
Foster, Michael A.
2018-09-11
-
National Flood Insurance Program (NFIP), Reinsurance, and Catastrophe Bonds [September 11, 2018]
"Insurance generally serves to transfer risk from one entity who does not want to bear that risk to another entity that does. An initial insurance purchase, such as homeowners buying a policy to cover damage to their home, however, is often only the first transfer of that risk. The initial (or primary) insurer may then transfer (or cede) some or all of this risk to another company or investor, such as a reinsurer. Reinsurers may also further transfer (or retrocede) risks to other reinsurers. Such risk transfers are, on the whole, a net cost for primary insurers, just as purchasing insurance is a net cost for homeowners. The Homeowner Flood Insurance Affordability Act of 2014 (P.L. 113-89) revised the authority of the National Flood Insurance Program (NFIP) to secure reinsurance from 'private reinsurance and capital markets.' Risk transfer to the private market could reduce the likelihood of the Federal Emergency Management Agency (FEMA) borrowing from the Treasury to pay claims. In addition, it could allow the NFIP to recognize some of its flood risk up front through premiums it pays for risk transfers rather than after-the-fact borrowing, and could help the NFIP to reduce the volatility of its losses over time. However, because reinsurers charge premiums to compensate for the assumed risk as well as the reinsurers' costs and profit margins, the primary benefit of reinsurance is to manage risk, not to reduce the NFIP's longterm fiscal exposure."
Library of Congress. Congressional Research Service
Horn, Diane P.; Webel, Baird
2018-09-11
-
U.S. - Taiwan Trade Relations [September 11, 2018]
"With a population of 23 million people, Taiwan has evolved to become a highly developed, dynamic, and globally competitive economy. In 2017, Taiwan's gross domestic product (GDP) on a purchasing power parity (PPP) basis was $1.2 trillion, making it the world's 21st largest economy. Its per capita GDP on a PPP basis (a common measurement of living standards) was 15% greater than Japan's and about 75% of the U.S. level. In 2017, Taiwan was the world's 18th largest trading economy. The World Economic Forum ranked Taiwan as the world's 15th most competitive economy in 2017. Taiwan is a major global producer of information and communications technology (ICT) products (e.g., notebook PCs, tablets, smartphones, and computer peripherals) and semiconductors."
Library of Congress. Congressional Research Service
Morrison, Wayne M.
2018-09-11
-
Tax Policy and Disaster Recovery [September 11, 2018]
"The Internal Revenue Code contains a number of permanent disaster-related tax provisions. These include provisions providing that qualified disaster relief payments and certain insurance payments are excluded from income, and thus not subject to tax. Taxpayers are also able to deduct casualty losses and defer gain on involuntary conversions (an involuntary conversion occurs when property or money is received in payment for destroyed property). The Internal Revenue Service can also provide administrative relief to taxpayers affected by disasters by delaying filing and payment deadlines, waiving underpayment of tax penalties, and waiving the 60-day requirement for retirement plan rollovers. The availability of certain tax benefits is triggered by a federal disaster declaration. Before 2017, casualty losses were generally deductible. However, changes made in the 2017 tax revision (P.L. 115-97) restrict casualty loss deductions to federally declared disasters."
Library of Congress. Congressional Research Service
Sherlock, Molly F.
2018-09-11
-
Disaster Relief Fund: Monthly Report Through August 31, 2018
"P.L. 115-141 requires that the FEMA Administrator provide a report b y the fifth business day of each month on the Disaster Relief Fund (DRF) that includes a funding summary, a table delineating the DRF funding activities each month by state and event, a summary of the funding for the catastrophic events, and the funds exhaust date, or end-of-fiscal-year balance. Consequently, the following report elements are included: 1. Appendix A is an appropriations summary that includes a synopsis of the amount of appropriations made available by source, the transfers executed, the previously allocated funds recovered, and the commitments, allocations, and obligations. 2. Appendix B presents details on the DRF funding activities delineated by month. 3. Appendix C presents Hurricanes Sandy, Harvey, Irma, and Maria obligations and estimates by spending categories. 4. Appendix D presents funding summaries for the current active catastrophic events including the allocations, obligations, and expenditures. 5. Appendix E presents the fund exhaustion date, or end-of-fiscal- year balance. 6. Appendix F presents a bridge table that provides explanation for the monthly and baseline change for all activities to include details for catastrophic events."
United States. Federal Emergency Management Agency
2018-09-10
