This compilation of tables has been assembled to describe individual State variations in the major components of State-local tax systems and to allow comparisons on the extent to which tax revenues are utilized in financing State and local governments. All data are from the Census Bureau series on governmental finances.

In its proposed amendments to the Federal program for the education of disadvantaged children, under chapter 1 of the Education Consolidation and Improvement Act, the Reagan Administration has recommended that a 2 percent "absorption factor" be applied to the allocation of funds. Thus, children counted for the distribution of basic grants would be considered only to the extent that they exceed 2 percent of a county's total school-age population. This report provides an analysis of the effects of this proposed formula change.

On September 26, 1985 tax reform proposals for use in mark up in the Committee on Ways and Means were announced. The Administration has also proposed some changes in its May 28, 1985 tax reform, including the elimination of indexing of inventories. This report updates effective tax rates in "Effects of Business Tax Provisions in the Administration's Tax Proposal," Congressional Research Service Report No. 85-783 E, June 6, 1985 to incorporate these proposals.

The President's steel import restraint program has as its goal limiting imports of steel to 18.5 percent of the U.S. market for finished steel products and 20.2 percent for all steel products. One year after the announcement of the program, it appears that the goal for all steel products will only partially be achieved for the 1986-89 period. The import market share for all steel products could be reduced, but only to about 22.6 percent of the U.S. market. The ultimate success of the program hinges on the results of negotiations of voluntary export restraint agreements with countries or regions not presently subject to them.

The Federal Internal Revenue Code has a number of provision pertaining to education. Some of these provisions refer explicitly to "educational institution" or "student" or the like, while others without such references still have implications for education. This report provides summaries of certain of these provisions, short legislative histories, data on how they affect education, tax expenditure revenue loss estimates, and mention of how they would be affected by President Reagan's May 1985, tax reform proposals.

Maria H. Grimes, Specialist, Environment and Natural Resources Policy,CRS 85-1013 ENRnn"October 15, 1985."nnSuDoc # LC 14. 18/3

This paper examines changes in the distribution of total money income among families with children from 1968 to 1984. The paper supplements the discussion of this topic contained in "Children in Poverty" (Ways and Means Committee Print 99-8). Using data from the Bureau of the Census' Current Population Surveys, families with children are divided into five groups (quintiles) based on their income. The paper then examines changes in 1) the average income received by each group and 2) the share of total money income received by each group.

Prepared for House Committee on Merchant Marine and Fisheries Subcommittee on Fisheries and Wildlife Conservation and the Environment by Eugene H. Buck, Specialist in Natural Resources Policy, Environment and Natural Resources Policy Division and David M. Sale, Legislative Attorney, American Law Division,CRS 85-1024 ENRnn"March 25, 1985."nnSuDoc # LC 14. 18/3

Introduction -- Background -- Current Situation -- Proposed Solutions. Formation of Risk Retention Groups ; Release from Liability for Actions Taken before a Specified Date ; Exemptions from Joint and Several Liability and Releases from Liability ; Providing a Ceiling on Liability ; Indemnification or Exemption of Response Contractors ; Further Study -- Remaining Problems -- Appendix A: EPA Federal Register Notice of August 21, 1985, Concerning Liability Coverage Requirements Under RCRA,James McCarthy, Specialist in Environmental Policy, Environmental and Natural Resources Policy Division and Robert Meltz, Legislative Attorney, American Law Division,CRS 85-1010 ENRnn"October 18, 1985."nnSuDoc # LC 14. 18/3

Vincent E. Treacy, Legislative Attorney, American Law Division,CRS 87-196 Ann"July 11, 1986"n"Updated February 20, 1987."nnSuDoc # LC 14. 18/3

David Koitz, Specialist in Social Legislation, Education and Public Welfare Division,CRS 87-14 EPWnn"January 10, 1987."nnSuDoc # LC 14. 18/3

This report lists the tentative 1988 Presidential primary and caucus dates for the selection of delegates to the national nominating conventions.

This report lists the tentative 1988 Congressional Primary dates, chronologically and by state.

The Tax Reform Act of 1986 made five changes in the taxation of minor children's income: changes in the personal exemption, changes in the standard deduction, changes in the taxation of unearned income of children under age 14, changes in the taxation of grantor trusts, and changes in the tax return filing requirements. This report summarizes these changes.

This report discusses three characteristics of the current tax treatment of State-local bonds which have contributed to their use for private purposes: lack of State-local financial responsibility for debt service; State-local initiative in defining public purpose; and flexibility in who can use bond proceeds. Which of these characteristics would be changed by each of the major reform proposals are identified, and their ability to separate public from private bonds is evaluated. An alternative proposal is discussed.

In 1986, Congress, overturning a Supreme Court decision, authorized courts to award attorney's fees to prevailing plaintiffs in actions or proceedings brought under the Education of the Handicapped Act. This report examines whether retroactive application of the 1986 Act, to the data of the Supreme Court decision, is constitutional.

This report summarizes recent changes in the treatment of tax-exempt bonds issued by State and local governments. While many former rules have been retained in amended form, some new restrictions have been added.

Abide with me -- Alas! and did my saviour -- All hail the power -- All to Christ I owe -- America -- Am I a soldier of the cross -- Annie Laurie -- Arise, my soul, arise -- Asleep in Jesus -- At the cross -- At the door -- Auld lang syne -- Awake, my soul, strecht every -- Awake, my soul, to joyful lays -- Battling for the right -- Beulah land - Behold a stranger at the door -- Beyond the smiling -- Blessed assurance -- Blest be the tie that binds -- Blow ye the trumpet -- Bringing in the sheaves -- Come, every soul oppressed -- Come, holy spirit -- Come, let us join our -- Come, thou almighty king -- Come, thou fount -- Come, we that love the lord -- Come, ye disconsolate -- Coronation -- Depth of mercy -- Did Christ o'er sinners -- Down life's dark vale we wander -- Doxology -- Draw me nearer -- Even me -- Every day and hour -- Father! whate'er of earthly -- Forever with the lord -- Friends of freedom -- From every stormy wind -- From Greenland's icy mountains -- God be with you -- Go, labor on -- God is love -- God is the refuge -- Guide me, o thou great Jehovah -- Hallelujah, 'tis done -- Happy day -- Hark! ten thousand harps -- Hasten, sinner, to be wise -- Have courage, my boy -- He leadeth me -- He that goeth forth -- Hold the fort -- Holy, holy, holy! Lord god -- Holy spirit, faithful guide -- Home, sweet home -- Ho! my comrades, see the signal -- How dear to my heart -- How firm a foundation -- How sweet the name of Jesus -- I am far from my home -- I am praying for you -- I am thine, o lord -- I have a saviour, he's pleading -- I hear the saviour say -- I heard the voice of Jesus say -- I love to tell the story -- I love to steal awhile away -- I think, when I read -- I was a wandering sheep -- I would not live alway -- I'm a pilgrim -- In the Christian's home in glory -- In the cross of Christ I glory -- It is well with my soul -- I've found a friend in Jesus -- I've reached the land of corn -- Jesus, and shall it ever be -- Jesus calls us o'er the tumult -- Jesus, I my cross have taken -- Jesus is calling -- Jesus is tenderly calling thee -- Jesus, keep me near the cross -- Jesus loves even me -- Jesus loves me! this I know -- Jesus, lover of my soul -- Jesus, my lord, to thee I cry -- Jesus paid it all -- Jesus, saviour, pilot me -- Jesus shall reign -- Jesus, tender shepherd -- Jesus, thy name I love -- Jewels -- Joy to the world -- Just as I am -- Lord, I hear of showers of blessing -- Lord, Jesus, I love to be perfectly -- Love divine, all love excelling -- Majestic sweetness -- Maxwelton's braes are bonnie -- 'Mid pleasures and palaces -- Must Jesus bear the cross alone -- My ain countrie -- My country! 'tis of thee -- My days are gliding swiftly be -- My faith looks up to thee -- My hope is built on nothing less -- My Jesus, I love thee -- My soul, be on the thy guard -- Near the cross -- Nearer, my god, to thee -- Nothing but the blood of Jesus -- O god, our help -- O happy day, that fixed my choice -- Oh, could I speak -- Oh, think of the home -- Oh, say, can you see, by the dawn's -- Oh, turn ye -- Old folks at home -- Only trust him -- Pass me not -- Praise god from whom all -- Rescue the perishing -- Rest for the weary -- Revive us again -- Rocked in the cradle of the deep -- Rock of ages, cleft for me -- Safe in the arms of Jesus -- Saved by grace -- Saviour, like a shepherd lead us -- Saviour, more than life to me -- Shall we meet beyond -- Shining shore -- Should auld acquaintance be forgot -- Sing them over again to me -- Some day the silver cord will break -- Sowing in the morning -- Sparkling and bright -- Stand up, stand up for Jesus -- Steal away -- Sweet hour of prayer -- Swing low, sweet chariot -- Sun of my soul -- Take me as I am -- Take my heart, o father -- Take my life and let it be -- Take the name of Jesus with you -- The army of temperance is gathering -- The cross is not greater -- The cross that he gave may be -- The the name of Jesus with you -- The army of temperance is gathering -- The cross is not greater -- The cross that he gave me be -- The great physician -- The lily of the valley -- The mistakes of my life have been -- The morning light is breaking -- The old oaken bucket -- The precious name -- The solid rock -- The star-spangled banner -- The sweetest name -- There are lonely hearts to cherish -- There is a fountain filled with blood -- There is a green hill far away -- There is no name so sweet on earth -- Throw out the life-line -- 'Tis the promise of god -- To-day the saviour calls -- Way down upon the Swanee River -- We are marching along -- We are marching on with shield -- We're marching to Zion -- We praise thee, o god -- What a friend we have in Jesus -- What can wash away my stain -- When he cometh, when he cometh -- When Jesus comes -- When I survey the wondrous cross -- When peace, like a river -- Where is my boy to-night -- Where is my wandering boy -- While the days are going by -- Whiter than snow -- Why do you wait, dear brother -- Wonderful words of life -- Ye Christian heralds -- Yield not to temptation -- You're starting to-day on life's.

published by the German Evangelical Synod of Nort,Includes index.,Singet dem Herrn : Liederbuch für Jugendvereine und Sonntagschulen / herausgegeben von der Deutschen Evangelischen Synode von Nord-Amerika.--St. Louis, Mo. : Eden Publishing House, 1909.