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Defense Primer: Defense Appropriations Process [Updated December 23, 2019]
From the Document: "The Constitution gives Congress the power of the purse in Article I, Section 9, which provides that 'No money shall be drawn from the Treasury, but in Consequence of Appropriations made by Law.' To fulfill this duty, Congress annually considers appropriations measures, which provide funding for numerous activities--such as national defense, education, and homeland security--consistent with policies and priorities established through legislation such as the National Defense Authorization Act. The congressional appropriations process includes various rules and practices that Congress has adopted to distinguish appropriations measures and facilitate their consideration. These measures generally provide funding authority in response to the President's budget request for a fiscal year (October 1 through September 30)."
Library of Congress. Congressional Research Service
Saturno, James; McGarry, Brendan W.
2019-12-23
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Defense Primer: Defense Working Capital Funds [Updated December 23, 2019]
From the Document: "Since 1870, the U.S. military has used working capital funds to procure and provide materiel and commercial products and services to its forces. Authorized under 10 U.S.C. §2208, a Defense Working Capital Fund (DWCF) is a type of 'revolving fund' that is intended to operate as a self-supporting entity to fund business-like activities (e.g., acquiring parts and supplies, equipment maintenance, transporting personnel, research and development) for the Department of Defense (DOD). DWCF transactions move hundreds of billions of dollars within DOD annually. According to DOD Financial Management Regulation (FMR) 7000.14-R, 'revolving fund' accounts finance a 'continuing cycle of business-type operations' by incurring 'obligations and expenditures that generate receipts.' DWCFs are designed to break even over the long term through fees charged for products and services provided. These funds are widely used across the DOD in an effort to provide continuous base-support services, utilities, and industrial capabilities."
Library of Congress. Congressional Research Service
Herrera, G. James
2019-12-23
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Army Corps of Engineers: FY2020 Appropriations [Updated December 23, 2019]
From the Document: "Congress generally funds the civil works activities of the U.S. Army Corps of Engineers (USACE) in annual Energy and Water Development appropriations acts. These activities include planning and construction of water resource projects and operation and maintenance of navigation improvements and certain multipurpose and flood control works (e.g., dams). For USACE civil works in FY2020, President Trump requested $4.96 billion, inclusive of a May 13, 2019, amendment to the original request. [...] Congress typically funds USACE above the President's request. For FY2020, Congress provided $7.65 billion (54% above the FY2020 request and 9% above FY2019 enacted) in Division C, Title I of H.R. 1865, Further Consolidated Appropriations Act, 2020, as signed by the President on December 20, 2019."
Library of Congress. Congressional Research Service
Carter, Nicole T.; Normand, Anna E
2019-12-23
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National Flood Insurance Program: Selected Issues and Legislation in the 116th Congress [Updated December 23, 2019]
From the Document: "The National Flood Insurance Program (NFIP) was established by the National Flood Insurance Act of 1968 (NFIA; 42 U.S.C. §4001 et seq.), and was most recently reauthorized until September 30, 2020 (P.L. 116-93). The general purpose of the NFIP is both to offer primary flood insurance to properties with significant flood risk, and to reduce flood risk through the adoption of floodplain management standards. A longer-term objective of the NFIP is to reduce federal expenditure on disaster assistance after floods. The NFIP also engages in many 'non-insurance' activities in the public interest: it disseminates flood risk information through flood maps, requires community land use and building code standards, and offers grants and incentive programs for household- and community-level investments in flood risk reduction. Unless reauthorized or amended by Congress, the following will occur on September 30, 2020: (1) the authority to provide new flood insurance contracts will expire and (2) the authority for NFIP to borrow funds from the Treasury will be reduced from $30.425 billion to $1 billion. Issues that Congress may consider in the context of reauthorization include (1) NFIP solvency and debt; (2) premium rates and surcharges; (3) affordability of flood insurance; (4) increasing participation in the NFIP; (5) the role of private insurance and barriers to private sector involvement; (6) non-insurance functions of the NFIP such as floodplain mapping and flood mitigation; and (7) future flood risks, including future catastrophic events."
Library of Congress. Congressional Research Service
Horn, Diane P.; Webel, Baird
2019-12-23
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Proposed Equal Rights Amendment: Contemporary Ratification Issues [Updated December 23, 2019]
From the Summary: "The proposed Equal Rights Amendment to the U.S. Constitution (ERA) declares that 'equality of rights under the law shall not be denied or abridged by the United States or any State on account of sex….' The ERA was approved by Congress for ratification by the states in 1972; the amendment included a customary, but not constitutionally mandated, seven-year deadline for ratification. Between 1972 and 1977, 35 state legislatures, of the 38 required by the Constitution, voted to ratify the ERA. Despite a congressional extension of the deadline from 1979 to 1982, no additional states approved the amendment during the extended period, at which time the amendment was widely considered to have expired. After 23 years in which no additional state voted to ratify the ERA, the situation changed when Nevada and Illinois approved the amendment, in March 2017 and May 2018, respectively. In addition, a change in party control of the Virginia legislature in the 2019 elections raised hopes among ERA supporters that this state might also vote to ratify, which would bring the number of approvals to 38, the requirement set by Article V for validation of a proposed amendment as part of the Constitution. In the context of these developments, ERA proponents have renewed efforts to restart the ratification process. These actions center on the assertion that because the amendment did not include a ratification deadline 'within the amendment text', it remains potentially viable and eligible for ratification indefinitely."
Library of Congress. Congressional Research Service
Neale, Thomas H.
2019-12-23
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Trade Promotion Authority (TPA) [Updated December 23, 2019]
From the Overview: "The Trade Promotion Authority (TPA), previously known as 'Fast-Track Authority,' is the time-limited authority that Congress uses to set trade negotiating objectives, to establish notification and consultation requirements, and to consider implementing legislation for certain reciprocal trade agreements under expedited procedures, provided that they meet certain statutory requirements. [...] The Bipartisan Congressional Trade Priorities and Accountability Act of 2015 (TPA) (P.L. 114-26) was signed by then-President Obama on June 29, 2015, after a contentious legislative debate. TPA is authorized through July 1, 2021."
Library of Congress. Congressional Research Service
Fergusson, Ian F.
2019-12-23
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Introduction to the National Flood Insurance Program (NFIP) [Updated December 23, 2019]
From the Introduction: "The National Flood Insurance Program (NFIP) was created by the National Flood Insurance Act of 1968 (NFIA). [...] This report provides introductory information on key components of the NFIP, ranging from floodplain mapping to the standard flood insurance forms. This report will be updated as significant revisions are made to the NFIP through legislation or administrative action. However, this report does not provide detail on current or future legislative issues for Congress, which are covered in a separate report. The Congressional Research Service also has a separate report on flood insurance and other federal disaster assistance programs."
Library of Congress. Congressional Research Service
Horn, Diane P.; Webel, Baird
2019-12-23
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Fifth Circuit Holds the Individual Mandate Unconstitutional: Implications for Congress [December 23, 2019]
From the Document: "On December 18, 2019, the U.S. Court of Appeals for the Fifth Circuit (Fifth Circuit) issued its decision in 'Texas v. United States' on the constitutionality of the Patient Protection and Affordable Care Act's (ACA's) requirement for individuals to maintain health insurance (the so-called 'individual mandate') and the continued validity of the remainder of the Act. The Fifth Circuit affirmed a district court ruling that Congress lacked the constitutional authority to enact the individual mandate, as amended by the subsequent 2017 tax revision, but declined to resolve a broader issue: what happens now to the ACA's remaining provisions? The Fifth Circuit reversed the district court's decision on this severability question and sent the case back to the district court to 'explain with precision how particular portions of the ACA as it exists post-2017 rise or fall on the constitutionality of the individual mandate.' This Sidebar provides background on 'Texas'; discusses the Fifth Circuit's decision; highlights potential effects of the decision and possible next steps for the case; and identifies legislative options for Congress."
Library of Congress. Congressional Research Service
Staman, Jennifer A.; Shen, Wen S.; Liu, Edward C.
2019-12-23
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Navy Virginia (SSN-774) Class Attack Submarine Procurement: Background and Issues for Congress [December 20, 2019]
From the Introduction: "This report provides background information and issues for Congress on the Virginia-class nuclear-powered attack submarine (SSN) program. The Navy's proposed FY2020 budget requests $9,925.5 million (i.e., about $9.9 billion) in procurement and advance procurement (AP) funding for the program. Decisions that Congress makes on procurement of Virginia-class boats could substantially affect U.S. Navy capabilities and funding requirements, and the U.S. shipbuilding industrial base."
Library of Congress. Congressional Research Service
O'Rourke, Ronald
2019-12-20
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Navy Force Structure and Shipbuilding Plans: Background and Issues for Congress [December 20, 2019]
From the Introduction: "This report presents background information and issues for Congress concerning the Navy's force structure and shipbuilding plans. The current and planned size and composition of the Navy, the rate of Navy ship procurement, and the prospective affordability of the Navy's shipbuilding plans have been oversight matters for the congressional defense committees for many years. [...] The issue for Congress is whether to approve, reject, or modify the Navy's proposed FY2020 shipbuilding program and the Navy's longer-term shipbuilding plans. Decisions that Congress makes on this issue can substantially affect Navy capabilities and funding requirements, and the U.S. shipbuilding industrial base."
Library of Congress. Congressional Research Service
O'Rourke, Ronald
2019-12-20
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Navy Frigate (FFG[X]) Program: Background and Issues for Congress [Updated December 20, 2019]
From the Introduction: "This report provides background information and discusses potential issues for Congress regarding the Navy's FFG(X) program, a program to procure a new class of 20 guided-missile frigates (FFGs). The Navy's proposed FY2020 budget requests $1,281.2 million for the procurement of the first FFG(X). The FFG(X) program presents several potential oversight issues for Congress. Congress's decisions on the program could affect Navy capabilities and funding requirements and the shipbuilding industrial base. This report focuses on the FFG(X) program."
Library of Congress. Congressional Research Service
O'Rourke, Ronald
2019-12-20
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Changes in the Arctic: Background and Issues for Congress [Updated December 20, 2019]
From the Summary: "The diminishment of Arctic sea ice has led to increased human activities in the Arctic, and has heightened interest in, and concerns about, the region's future. The United States, by virtue of Alaska, is an Arctic country and has substantial interests in the region. Record low extents of Arctic sea ice over the past decade have focused scientific and policy attention on links to global climate change and projected ice-free seasons in the Arctic within decades. These changes have potential consequences for weather in the United States, access to mineral and biological resources in the Arctic, the economies and cultures of peoples in the region, and national security. Although there is significant international cooperation on Arctic issues, the Arctic is increasingly being viewed by some observers as a potential emerging security issue. Some of the Arctic coastal states, particularly Russia, have taken actions to enhance their military presences in the high north. U.S. military forces, particularly the Navy and Coast Guard, have begun to pay more attention to the region in their planning and operations."
Library of Congress. Congressional Research Service
O'Rourke, Ronald; Comay, Laura B.; Folger, Peter (Peter Franklin) . . .
2019-12-20
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China Naval Modernization: Implications for U.S. Navy Capabilities--Background and Issues for Congress [Updated December 20, 2019]
From the Summary: "In an international security environment of renewed great power competition, China's military modernization effort, including its naval modernization effort, has become the top focus of U.S. defense planning and budgeting. China's navy, which China has been steadily modernizing for roughly 25 years, since the early to mid-1990s, has become a formidable military force within China's near-seas region, and it is conducting a growing number of operations in more-distant waters, including the broader waters of the Western Pacific, the Indian Ocean, and waters around Europe. China's navy is viewed as posing a major challenge to the U.S. Navy's ability to achieve and maintain wartime control of blue-water ocean areas in the Western Pacific--the first such challenge the U.S. Navy has faced since the end of the Cold War--and forms a key element of a Chinese challenge to the long-standing status of the United States as the leading military power in the Western Pacific."
Library of Congress. Congressional Research Service
O'Rourke, Ronald
2019-12-20
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Lebanon: Protests and Appointment of New Prime Minister-Designate [Updated December 20, 2019]
From the Document: "On December 19, Lebanese President Michel Aoun appointed Hassan Diab--an engineering professor at the American University of Beirut--as prime minister-designate. Diab will replace former Prime Minister Saad Hariri, who resigned on October 29 following nationwide mass protests. While Diab was backed by a simple majority in Lebanon's parliament, he lacks support from some key constituencies, and may struggle to form a new government. Protestors have opposed Diab's nomination, and security and economic conditions in the country continue to deteriorate. Instability in Lebanon could create opportunities for actors of concern to the United States, including Hezbollah and Iran."
Library of Congress. Congressional Research Service
Humud, Carla E.
2019-12-20
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Presidential Funerals and Burials: Selected Resources [Updated December 20, 2019]
From the Summary: "This fact sheet is a brief resource guide for congressional staff on funerals and burials for Presidents of the United States. It contains an overview of past practices for presidential funerals and selected online information resources related to official and ceremonial protocols, past presidential funerals, congressional documents, and other documents and books."
Library of Congress. Congressional Research Service
Kreiser, Maria; Wilson, Carol
2019-12-20
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Do Warrantless Searches of Electronic Devices at the Border Violate the Fourth Amendment? [December 20, 2019]
From the Document: "The Fourth Amendment commands that searches and seizures be reasonable, and generally requires the government to secure a warrant based on probable cause before arresting or searching an individual. But the Supreme Court has long recognized that the government may conduct routine inspections and searches of individuals entering at the U.S. border without a warrant or any individualized suspicion of criminal activity. In recent decades, some federal courts have applied the 'border search exception' to allow relatively limited, manual searches at the border of electronic devices such as computers and cell phones. Courts, however, have disagreed over whether more intrusive, forensic examinations of such devices require heightened suspicion of criminal activity. [...] This Legal Sidebar examines the application of the Fourth Amendment's border search exception to searches of electronic devices and the district court's decision in 'Alasaad' limiting the government's border search authority."
Library of Congress. Congressional Research Service
Smith, Hillel R.
2019-12-20
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Iran's Nuclear Program: Status [Updated December 20, 2019]
From the Summary: "Iran's nuclear program began during the 1950s. The United States has expressed concern since the mid-1970s that Tehran might develop nuclear weapons. Iran's construction of gas centrifuge uranium enrichment facilities is currently the main source of proliferation concern. Gas centrifuges can produce both low-enriched uranium (LEU), which can be used in nuclear power reactors, and weapons-grade highly enriched uranium (HEU), which is one of the two types of fissile material used in nuclear weapons."
Library of Congress. Congressional Research Service
Kerr, Paul K.
2019-12-20
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Mexico: Organized Crime and Drug Trafficking Organizations [Updated December 20, 2019]
From the Summary: "Mexican drug trafficking organizations (DTOs) pose the greatest crime threat to the United States and have 'the greatest drug trafficking influence,' according to the annual U.S. Drug Enforcement Administration's (DEA's) 'National Drug Threat Assessment'. These organizations work across the Western Hemisphere and globally. They are involved in extensive money laundering, bribery, gun trafficking, and corruption, and they cause Mexico's homicide rates to spike. They produce and traffic illicit drugs into the United States, including heroin, methamphetamine, marijuana, and powerful synthetic opioids such as fentanyl, and they traffic South American cocaine. Over the past decade, Congress has held numerous hearings addressing violence in Mexico, U.S. counternarcotics assistance, and border security issues."
Library of Congress. Congressional Research Service
Beittel, June S.
2019-12-20
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Cuba: U.S. Policy Overview [Updated December 20, 2019]
From the Document: "Since the early 1960s, when the United States imposed a trade embargo on Cuba, the centerpiece of U.S. policy toward Cuba has consisted of economic sanctions aimed at isolating the government. In 2014, the Obama Administration initiated a major policy shift moving away from sanctions toward engagement and the normalization of relations. [...] President Trump unveiled a new policy toward Cuba in 2017, introducing new sanctions and rolling back some of the Obama Administration's efforts to normalize relations. By 2019, the Trump Administration had largely abandoned the previous Administration's policy of engagement by increasing economic sanctions significantly to pressure the Cuban government on its human rights record and its support for the regime of Nicolás Maduro in Venezuela. It also took actions to allow lawsuits against those trafficking in property confiscated by the Cuban government and tightened restrictions on travel to Cuba, including the termination of cruise ship travel from the United States. With these actions, U.S. policy toward Cuba has again shifted to a policy of strong economic pressure."
Library of Congress. Congressional Research Service
Sullivan, Mark P.
2019-12-20
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U.S.-China Strategic Competition in South and East China Seas: Background and Issues for Congress [Updated December 20, 2019]
From the Introduction: "This report provides background information and issues for Congress regarding U.S.-China strategic competition in the South China Sea (SCS) and East China Sea (ECS). In an international security environment described as one of renewed great power competition, the South China Sea (SCS) has emerged as an arena of U.S.-China strategic competition. U.S.-China strategic competition in the SCS forms an element of the Trump Administration's more confrontational overall approach toward China, and of the Administration's efforts for promoting its construct for the Indo-Pacific region, called the Free and Open Indo-Pacific (FOIP). [...] The issue for Congress is whether the Trump Administration's strategy for competing strategically with China in the SCS and ECS is appropriate and correctly resourced, and whether Congress should approve, reject, or modify the strategy, the level of resources for implementing it, or both. Decisions that Congress makes on these issues could substantially affect U.S. strategic, political, and economic interests in the Indo-Pacific region and elsewhere."
Library of Congress. Congressional Research Service
O'Rourke, Ronald
2019-12-20
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Algeria [Updated December 19, 2019]
From the Document: "Large peaceful protests forced Algeria's long-standing president to resign in early 2019 and continue to prompt questions about the country's political stability and future. Abdelmadjid Tebboune was declared the winner of presidential elections held on December 12, with historically low turnout of 40%. A previous cabinet minister and prime minister (for a short time in 2017), Tebboune ran as an independent and is seen by some observers as close to military leaders; Algeria's two largest political parties endorsed a rival candidate. Protesters have continued to take to the streets, decrying the election process as illegitimate, Tebboune as representing political continuity, and military leaders for steering the transition process in recent months. Dozens of protesters have been arrested since mid-2019 on various, often vague charges. Police and protesters clashed violently on election day."
Library of Congress. Congressional Research Service
Arieff, Alexis
2019-12-19
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Bolivia: Presidential Resignation and Aftermath [Updated December 19, 2019]
From the Document: "On November 10, 2019, Bolivia's Evo Morales of the Movement Toward Socialism (MAS) party resigned his presidency and sought asylum in Mexico. He ultimately received refugee status in Argentina. Bolivia's military had suggested Morales consider resigning to prevent violence after weeks of protests alleging fraud in the October 20, 2019, election. Three individuals in line to succeed Morales (the vice president and the presidents of the senate and the chamber of deputies) also resigned. Opposition Senator Jeanine Añez, formerly second vice president of the senate, declared herself senate president and then interim president on November 12, 2019. Bolivia's constitutional court recognized her succession. After a period of protests and state violence, the MAS-led Congress unanimously approved a law to annul the October elections, select a new electoral tribunal, and have that tribunal convene new elections. The Trump Administration and Congress have expressed concerns regarding irregularities and manipulation in Bolivia's election, violence following the election and Morales's resignation, and the expectation for the interim government to convene free and fair elections as soon as possible."
Library of Congress. Congressional Research Service
Seelke, Clare Ribando
2019-12-19
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Renewed Great Power Competition: Implications for Defense-Issues for Congress [Updated December 19, 2019]
From the Summary: "Many observers have concluded that the post-Cold War era of international relations--an era that began in the late 1980s and early 1990s, and that was sometimes also referred to as the unipolar moment, with the United States as the unipolar power--began to fade in 2006-2008, and that by 2014, the international environment had shifted to a fundamentally different situation of renewed great power competition with China and Russia and challenges by these two countries and others to elements of the U.S.-led international order that has operated since World War II. [...] The issue for Congress is how U.S. defense funding levels, strategy, plans, and programs should respond to the shift in the international environment from the post-Cold War era to the era of renewed great power competition. Congress's decisions on these issues could have significant or even profound implications for U.S. defense capabilities and funding requirements."
Library of Congress. Congressional Research Service
O'Rourke, Ronald
2019-12-19
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Defense Primer: U.S. Policy on Lethal Autonomous Weapon Systems [Updated December 19, 2019]
From the Document: "Lethal autonomous weapon systems (LAWS) are a special class of weapon systems that use sensor suites and computer algorithms to independently identify a target and employ an onboard weapon system to engage and destroy the target without manual human control of the system. Although these systems generally do not yet exist, it is believed they would enable military operations in communications-degraded or -denied environments in which traditional systems may not be able to operate. Contrary to a number of news reports, U.S. policy does not prohibit the development or employment of LAWS. Although the United States does not currently have LAWS in its inventory, some senior military and defense leaders have stated that the United States may be compelled to develop LAWS in the future if potential U.S. adversaries choose to do so. At the same time, a growing number of states and nongovernmental organizations are appealing to the international community for regulation of or a ban on LAWS due to ethical concerns. Developments in both autonomous weapons technology and international discussions of LAWS could hold implications for congressional oversight, defense investments, military concepts of operations, treaty-making, and the future of war."
Library of Congress. Congressional Research Service
Sayler, Kelley M.
2019-12-19
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Defense Primer: Naval Forces [Updated December 19, 2019]
From the Document: "U.S. naval forces give the United States the ability to convert the world's oceans--a global commons that covers more than two-thirds of the planet's surface--into a medium of maneuver and operations for projecting U.S. power ashore and otherwise defending U.S. interests around the world. The ability to use the world's oceans in this manner--and to deny other countries the use of the world's oceans for taking actions against U.S. interests--constitutes an immense asymmetric advantage for the United States."
Library of Congress. Congressional Research Service
O'Rourke, Ronald
2019-12-19
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Defense Primer: Geography, Strategy, and U.S. Force Design [Updated December 19, 2019
From the Document: "The goal of preventing the emergence of regional hegemons in Eurasia is a major reason why the U.S. military is structured with force elements that enable it to deploy from the United States, cross broad expanses of ocean and air space, and then conduct sustained, large-scale military operations upon arrival in Eurasia or the waters and airspace surrounding Eurasia. Force elements associated with this objective include, among other things: [1] An Air Force with significant numbers of long-range bombers, long-range surveillance aircraft, and aerial refueling tankers. [2] A Navy with significant numbers of aircraft carriers, nuclear-powered (as opposed to non-nuclear-powered) attack submarines, large surface combatants, large amphibious ships, and underway replenishment ships. [3] Significant numbers of long-range Air Force airlift aircraft and Military Sealift Command sealift ships for transporting ground forces personnel and their equipment and supplies rapidly over long distances. Consistent with a goal of being able to conduct sustained, large-scale military operations in Eurasia or the oceans and airspace surrounding Eurasia, the United States also stations significant numbers of forces and supplies in forward locations in Europe, the Persian Gulf, and the Asia-Pacific."
Library of Congress. Congressional Research Service
O'Rourke, Ronald
2019-12-19
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Foreign Interference in NIH Research: Policy Implications [December 19, 2019]
From the Document: "Recent congressional hearings and media reports have raised the issue of foreign interference in research funded by the National Institutes of Health (NIH), the primary federal agency for biomedical research and development (R&D). An NIH investigation, conducted in partnership with the Federal Bureau of Investigation (FBI), uncovered numerous potential violations of laws and policies (some confirmed, others subject to ongoing investigation), including [1] scientists involved in the NIH peer review process sharing details of research proposals with foreign entities; [2] failure of scientists to disclose foreign ties or funding from foreign governments; and [3] research fraud, involving scientists signing employment contracts and earning salary from both U.S. and foreign institutions for concurrent positions."
Library of Congress. Congressional Research Service
Sekar, Kavya
2019-12-19
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Hong Kong's Legislative Council (Legco) [Updated December 19, 2019]
From the Document: "The United States-Hong Kong Policy Act of 1992 (22 U.S.C. 5701, P.L. 102-383) states, 'Support for democratization is a fundamental principle of United States foreign policy.' The development of Hong Kong's Legislative Council, or Legco, has been a fundamental part of Hong Kong's complex and incomplete process of democratization, and as such has become a key concern of some U.S. policymakers. As currently constituted, some of Legco's members are elected via a democratic process, and others are selected by a restricted mandate. Under the 1990 Chinese law establishing the governance system for the Hong Kong Special Administrative Region (HKSAR) of the People's Republic of China (PRC), known as the 'Basic Law,' 'the ultimate aim' is the election of 'all the members of the Legislative Council' (as well as the Chief Executive) by universal suffrage 'in accordance with the principle of gradual and orderly progress.' As a result, Legco plays a critical role in both an assessment of democratization in Hong Kong, as well as progress toward democratization."
Library of Congress. Congressional Research Service
Martin, Michael F.
2019-12-19
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H.R. 1865 and the Look-Through Treatment of Payments Between Related Controlled Foreign Corporations [December 19, 2019]
From the Document: "The House amendment to the Senate amendment to H.R. 1865, the Further Consolidated Appropriations Act, 2020, extended certain expiring provisions, including a number that were last extended through 2019 by the Consolidated Appropriations Act of 2016 (P.L. 114-113). Among these provisions are the look-through rules, which allow certain payments between related corporations to be excluded. The Joint Committee on Taxation estimates that extending the look-through rules for a year will cost $0.7 billion. The look-through rules were originally enacted in the Tax Increase Prevention and Reconciliation Act of 2005 (P.L. 109-222), for 2006 through 2008, and subsequently extended."
Library of Congress. Congressional Research Service
Gravelle, Jane
2019-12-19
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Justice for United States Victims of State Sponsored Terrorism Act: Eligibility and Funding [Updated December 19, 2019]
From the Document: "Since 1996, the Foreign Sovereign Immunities Act (FSIA) has authorized U.S. courts to order state sponsors of terrorism--namely, Iran, Sudan, North Korea, and Syria, and previously Libya, Iraq, and Cuba--to pay monetary damages to terrorism victims. Courts have since awarded an estimated $90 billion against these states. Although these states have largely not participated in this litigation at the merits phase, some of these states have appeared in court to attempt to prevent plaintiffs from collecting their assets."
Library of Congress. Congressional Research Service
Elsea, Jennifer K.
2019-12-19
