Summary of major differences between congressional research service and office of personnel management (OPM) studies...

Preface -- Basic Methodology. Congressional Research Service (CRS) ; Office of Personnel Management (OPM) ; Overall Results -- Data Bases. CRS ; OPM ; Comments -- Typical Private Pension Plan Provisions -- Replacement Rate Analysis. CRS ; OPM ; Results ; Comments ; Distribution of Income -- Cost Analysis. Non-Federal Pension Plans ; Social Security ; Civil Service Retirement System -- Economic Assumptions -- Demographic Assumptions. Mortality Improvement ; Career Salary Progression ; Social Security ; Disability Rates ; Joint and Survivor Benefits ; Retirement Rates -- Appendix A: Estimated Real Interest Rates (9153-1984).,Civil Service Retirement Team.,CRS 85-755 EPW,"May 22, 1985.",SuDoc# LC 14. 18/3

Proposed federal linked deposit program to assist small businesses

It has been suggested that a Federal program of credit assistance, modeled after Ohio's Linked Deposit Program, be established to assist small businesses. This report describes the operation of the Ohio Linked Deposit Program, presents cases for and against the proposal, and provides an overall evaluation of the proposal.,James M. Bickley, Analyst in Public Finance, Economics Division.,CRS 85-748 E,"May 16, 1985.",SuDoc# Lc 14. 18/3

Unemployment insurance loans

The Social Security Amendments of 1983 (P.L 98-21) established several temporary fiscal relief provisions that were aimed at providing incentives to strengthen the solvency of State Unemployment Insurance (UI) programs. These provisions allowed States meeting certain conditions to defer interest payments on UI loans, receive a discounted interest rate, and receive a partial cap on Federal Unemployment Tax Act (FUTA) tax credit reductions. Most of these provisions expired on September 30, 1985. This paper describes these provisions.,Emmett D. Carson, Analyst in Social Legislation, Education and Public Welfare Division.,CRS 86-543 EPW,"February 4, 1986.",SuDoc# 14. 18/3

Outdoor advertising control along federal-aid highways

The original legislation created a Federal program to control advertising along federally funded highways was enacted in 1958, but major restructuring occurred in 1965 trhough enactment of Highway Beautification act. Current proposals now before Congress, if enacted, may remove some of the obstacles which have slowed the removal of billboards along Federal-aid highways. This report reviews the Federal program for controlling outdoor advertising along Federal-aid highways: the status of the current program, its evolution, and proposed amendments.,Current Program -- Before the Highway Beautification Act of 1965 -- Highway Beautification Act. 1968 Amendments ; 1974 Amendments ; 1978 Amendments -- Status of Removal Program -- Proposals for Change. Administration Bills ; Gorton Bill.,Malcolm M. Simmons, Specialist, Environment and Natural Resources Policy Division.,CRS 86-605 ENR,"May 2, 1986.",SuDoc# 14. 18/3

The concept of "secular humanism" in the context of elementary and secondary education

This paper provides a discussion of the range of meanings for the concept of "Secular humanism," as applied to the curriculum of elementary and secondary schools. Included is an outline of Federal education legislation in which this term has been used.,Abstract -- Alternative Perspectives on the Meaning of "Secular Humanism". "Secular Humanism" as "Scheme" ; "Secular Humanism" as "Unintended Consequence" ; "Secular Humanism" as "Religion" -- The Topic of "Secular Humanism" in Federal Education Legislation. Education Amendments of 1976 ; Education for Economic Security Act (1984) ; The "Protection of Pupil Rights" or "Hatch" Amendment.,Wayne Riddle, Specialist in Education, Education and Public Welfare Division,CRS 86-545 EPW,"January 31, 1986.",SuDoc# 14. 18/3

Pesticide regulation

Introduction -- Registration -- Reregistration. Data Call-In (DCI) ; HR 2482 Schedule and Fees ; Outstanding Issues -- Inert Ingredients of Pesticide Formulations. HR 2482 -- Special Review/RPAR. HR 2482 -- Removal of a Registration: Cancellation and Suspension. HR 2482 -- Tolerances for Pesticide Residues -- Federal Preemption of State and Local Jurisdictions. Pesticide Residue Tolerances ; Political Subdivisions -- Pesticides and Groundwater -- Data Compensation.,CRS 86-796 ENR,"Agust 5, 1986.",SuDoc# LC 14. 18/3

Magnet schools assistance

This paper provides an overview of the provisions, the background and legislative history, and current status of the new Magnet Schools Assistance program. This program will support magnet schools (those offering a special curriculum to attract voluntarily students from different racial backgrounds) in desegregating school districts. Current issues affecting the program include debate over a prohibition against using any of its funds for magnet school courses the substance of which is "secular humanism," and unsuccessful efforts by the Reagan Administration to rescind its FY 1985 funding.,James B. Stedman, Specialist in Education, Education and Public Welfare Division.,CRS 85-746 EPW,"May 31, 1985.",SuDoc# 14. 18/3

The balanced budget and emergency deficit control act of 1985

This paper details the effects of the Balanced Budget and Emergency Deficit Control Act of 1985 (P.L. 99-177), more generally referred to as the Gramm-Rudman-Hollings Act, on transportation programs in which the Federal Government is involved.,Kenneth R. DeJarnette, Specialist in Transportation, Economics Division.,CRS 86-574 E,"January 30, 1986.",SuDoc# 14. 18/3

Restrictive rental practices and families with children

Exclusionary and restrictive rental practices against families with children are not new. In recent years the phenomenon has been more carefully examined, partly due to the slow growth in the number of available rental units. This paper examines the restrictions placed on such families, and describes some of the proposals that have been advanced to make housing more available to them.,CRS 86-746 E,"July 1, 1986.",SuDoc# LC 14. 18/3

The U.S. filipino population, by congressional district

Table 1 of this CRS Report gives the total population of each 99th Congress district and the number and percent of the population who are of Filipino origin or descent, as self-identified in the 1980 census. The districts are ranked according to these numbers and percents, with one being the highest rank. Table 2 ranks 99th Congress districts in descending order, from the district with the largest number of Filipinos to the district with the smallest number. Table 3 ranks 99th Congress districts in descending order, from the district with the highest percent of Filipinos in the total population to that with the lowest percent.,CRS 86-760 GOV,"July 9, 1986.",SuDoc# LC 14. 18/3

Sheltered workshops for persons with handicaps

The Federal Government certifies sheltered workshops to pay wages below the statutory minimum wage to handicapped persons with impaired earning capacity. The 99th Congress amended the Fair Labor Standards Act (FLSA) to simplify the provisions related to certification of sheltered workshops and to provide procedures to help assure fair remuneration for these handicapped workers.,Abstract -- Introduction -- Background on the 1986 Amendments to the FLSA -- The 1986 Amendments to the FLSA.,CRS 87-362 EPW,"April 22, 1987.",SuDoc# 14. 18/3

Mergers and acquisitions

Every profession develops specialized vocabularies; these serve to rid its internal discourse of cumbersome usages and to render complex ideas and practices in simple, concise terms, which, simplicity notwithstanding, may be perfectly opaque to the laymen. The field of corporate mergers and acquisitions describes its own participants and transactions with a set of terms which, if not lurid, is extremely colorful. A striking number of these terms derive from predation, crime, and warfare; some observers have cited this violent lexicon as evidence of a need for reform. This glossary presents short definitions of a selection of terms associated with mergers and acquisitions which have appeared in the extensive literature on the subject.,CRS 86-786 E,"July 16, 1986.",SuDoc# LC 14. 18/3

Farm income taxation under the house tax reform bill (H.R. 3838)

The House tax reform bill, H.R. 3838, makes some major changes in the tax provisions that most affect the way farm income is taxed. The investment tax credit is repealed, a new depreciation system is provided, restrictions are imposed on deducting preproduction expenses, a new minimum tax aimed at tax shelter investors is included, and tax rates are generally reduced. This report examines these and other provisions in the House tax bill.,Abstraction -- Introduction. Overview of HR 3838 -- Capital Gains -- Capital Recovery System -- Expensing Capital Costs -- The Minimum Tax -- Other Provisions. Limitation on Nonbusiness Interest Deduction ; Deductions for Fertilizer, Land-clearing, and Conservation Expenses ; Estimated Tax Rules ; "Netting" by Cooperatives ; Miscellaneous Provisions.,Jack Taylor, Specialist in Public Finance, Economics Division.,CRS 86-509 E,"January 7, 1986.",SuDoc# 14. 18/3

National sales tax

A national sales tax has been frequently discussed as a possible new tax source to reduce projected large budgetary deficits. This report contains estimates that a national sales tax with a comprehensive tax base could yield up to $22.44 billion for each 1 percent levied, based on data for fiscal year 1987.,CRS 86-790 E,"July 23, 1986.",SuDoc# LC 14. 18/3