Summary and legal analysis of historic preservation tax incentives under the internal revenue code

Introduction -- Illustration of the Investment Tax Credit at Work -- Summary of the Historic Preservation Legislation and Tax Incentive Legislation. National Historic Preservation Act of 1966 ; Tax Reform Act of 1976 ; Revenue Act of 1978 ; Economic Recover Act of 1981 ; Deficit Reduction Act of 1984/Tax Reform Act of 1984 -- Historic Preservation Today - A Guide to Tax Incentives. The Roles of the IRS and the NPS in the Historic Preservation Process ; Current Application of the Investment Tax Credit for Qualified Rehabilitation Expenditures ; Historic Preservation Easements or Restrictions -- Judicial Review of Historic and Landmark Preservation Ordinances -- The Future of Tax Incentives for Historic Preservation -- Conclusion -- Appendices.,CRS 85-813 Ann"June 12, 1985."nnSuDoc # LC 14. 18/3

Alternative energy taxes

A range of energy tax alternatives are discussed in this report. These tax alternatives cover the recent proposals for taxing energy to raise Treasury revenue and to achieve other energy policy goals. Each is evaluated in the context of various measures of economic impacts, varying from regional to macroeconomic, from ease of administration to income distribution.,CRS 86-630 ENR,March 24, 1986,SuDoc# LC 14. 18/3

The general liability category of commercial insurance

This report analyses some of the available data to identify some of the reasons for the "crisis" of affordability and availability of the General Liability category of commercial insurance. Four possible reasons are identified: while there have apparently been dramatic increases in premium rates, premium income in the General Liability category is rising slowly relative to losses; insurers are writing less of these lines in comparison with other lines; the high and rising cost of litigation; and the relatively sharp swings in under- writing experience. These explanations do not necessarily cover the broad spectrum of and interaction between the legal, social, and other factors influencing the General Liability insurance market.,CRS 86-628 E,April 18, 1986,SuDoc# LC 14. 18/3

U.S. Agricultural Trade: An Overview

The U.S. agricultural trade performance has deteriorated over the past six years. The value of exports has fallen some 40 percent, cutting into what had been a healthy agricultural trade surplus. This report examines the reasons behind the deteriorating agricultural trade performance, recent policy changes to increase U.S. agricultural trade competitiveness, and a number of other options likely to be considered by the 100th Congress.

Immunity for witnesses testifying before congressional committees

When a witness before a congressional committee asserts his fifth amendment privilege against self-incrimination, the committee may obtain a court order which compels him to testify and grants him immunity against the use of his testimony and information derived from that testimony in a subsequent criminal prosecution. He may still be prosecuted on the basis of other evidence.,Jay R. Shampansky, Legislative Attorney, American Law Division,CRS 86-1026 A,"December 10, 1986.",SuDoc# 14. 18/3

Selected provisions of legislation in the 99th congress affecting the homeless

Introduction -- HR 1, Housing Act of 1985 -- HR 770, Homeless Assistance Act of 1985 -- HR 1422, Homeless Persons Housing and Supportive Services Act of 1985 -- HR 1479, (amends the Public Health Service regarding community mental health grants) -- HR 1526, Homeless Emergency Relief Act of 1985 -- HR 1669, National Endowment for the Homeless Act -- HR 1774, Housing for the Handicapped Act of 1985 -- HR 2410, Health Professions Educational Assistance Amendments of 1985 -- S 394, Homeless Housing Assistance Act of 1985 -- S 739, National Endowment for the Homeless Act, S 1142, Domestic Food Assistance Act.,Sharon House, Coordinator, Education and Public Welfare Division,CRS 85-831 EPW,"July 5, 1985.",SuDoc# 14. 18/3

Housing and housing finance

The microthesaurus identifies terms on housing and housing finance in the Legislative Indexing Vocabulary. It also includes terms on real estate and land use. The terms may be used in searching the CRS Bibliographic Data Base, the Bill Digest files, and the Major Issues System on SCORPIO.

Drug and alcohol abuse

The Anti-Drug Abuse Act of 1986, P.L. 99-570, authorizes a wide-ranging Federal effort to prevent and control substance abuse. This paper describes the background and development of Federal support for substance abuse education, prevention, and treatment programs and activities, including provisions for such support in P.L. 99-570.

The speaker of the house

The Speaker of the U.S. House of Representatives is widely viewed as symbolizing the power and authority of the House of Representatives. This report, designed to aid in responding to student and constituent requests, summarizes the duties and the influence of the Speaker. The Speaker is most prominently the presiding officer of the House chamber, but he also fulfills at least two other roles. He is the leader of the majority political party in the House, and he is an elected Member of the House, representing a congressional district. This report discusses each of the Speaker's roles and examines why they combine to make the Speaker a powerful and respected institutional leader. The report concludes with a brief bibliography.

Accelerated depreciation, the investment tax credit, and their required ratemaking treatement in the public utility industry

This report provides a background discussion of accelerated depreciation, the investment tax credit, and their required ratemaking treatment in the public utility industry. "Excess deferred taxes," which result from the tax rate decrease in the Tax Reform Act of 1986, are also discussed. The report summarizes the legislative history and discusses the extent to which the required ratemaking treatments are consistent with the underlying economic effects of the tax benefits. A final section provides data on the amounts of accumulated deferred income taxes and investment tax credits in the electric, telephone, and gas utility industries since enactment of the tax provisions.

Retiree benefits security act of 1987

S. 548, 100th Congress, would protect life and health insurance benefits of retirees who worked for debtor corporations that file for reorganization under chapter 11 of the United States Bankruptcy Code.,Vincent E. Treacy, Robin Jeweler, Legislative Attorneys, American Law Division,CRS 87-294 A,"March 31, 1987.",SuDoc# 14. 18/3

Budget sequestration procedures for fiscal year 1987

Listing of Tables -- Executive Summary -- Background -- Issuance of Initial and Revised OMB/GBO Joint Reports -- Issuance of a Report by the Comptroller General -- House and Senate Action on Sequester Resolutions -- Action on Alternative Deficit-Reduction Legislation -- Modification of Sequestration Procedures.,Robert A. Keith, Specialist in American National Government, Government Division,CRS 86-1049 Gnn"December 23, 1986"nnSuDoc # LC 14. 18/3

In vitro fertilization and human embryo transfer

The techniques used in In Virtro Fertilization (IVF) have expanded significantly since the birth in 1978 of the first so-called "test-tube" baby. Technical advances, such as the use of a freezing technique known as cryopreservation and the application of drugs to stimulate the maturation of multiple ova during a woman's menstrual cycle, have contributed to improved successful pregnancy rates and also to wider uses of IVF as a means of treating infertility. This paper describes the techniques currently being used in this area of reproduction and also presents some of the problems associated with the uses of these techniques.,Abstract -- Background -- Human Reproduction -- Infertility -- The IVF Procedure -- How Successful is IVF? -- The Use of Super-Ovulatory Drugs -- Cryopreservation -- Research on Embryos -- Ethical, Social, and Legal Implications of IVF.,Irene Stith-Coleman, Analyst in Life Sciences, Science Policy Research Division,CRS 85-703 SPR,"April 12, 1985.",SuDoc# 14. 18/3