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

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

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 The investment tax credit is repealed, a new depreciation system is provided, restrictions are imposed on deducting preproduction expenses, a new minimum tax aimed at tax shelter investors is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

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

This bibliography presents annotated references on the incidence, effects, and management of polychlorinated biphenyls (PCBs) in the environment. Health effects of PCBs, ocean dumping, incineration on land and at sea, and various technologies for PCB destruction and disposal are among the topics covered.,Abstract -- Introduction -- Overviews -- Health effects of PCBs -- PCB Pollution in Aquatic Environments -- Ocean Dumping of PCBs -- Incineration of PCBs -- Ocean Incineration -- Other Technologies for PCB Disposal and Destruction -- Legislative and Regulatory Aspects.,Rebecca Mazur, Library Services Division.,CRS 86-753 L,"July 1, 1986.",SuDoc# LC 14. 18/3

Research and regulatory issues associated with problems of indoor air pollution are reviewed briefly. Sources and estimated health effects of the more common indoor air pollutants are summarized in three tables. Regulatory responsibility for indoor air pollution is diffuse and often unclearly defined.,Abstract -- Introduction -- Governmental Responsibilities -- General Conclusions -- Tables. Health Effects of Some Major Indoor Air Pollutants ; Estimated Number of Persons Exposed to Known Carcinogenic or Potentially Carcinogenic Agents Affecting the Respiratory System ; Summary of Sources and Types of Indoor Air Pollution.,Christopher H. Dodge, Specialist in Life Sciences, Science Policy Research Division.,CRS 87-379 SPR,"April 30, 1987.",SuDoc# LC 14. 18/3

Rogelio Garcia, Analyst in American National Government, Government Division.,CRS 86-715 GOV,"May 7, 1986.",SuDoc# LC 14. 18/3

Since 1966, the Department of Education's State agency program for the neglected or delinquent has provided supplementary educational services to this group of educationally disadvantaged children and youth. This paper provides a legislative history, funding history, and a discussion and analysis of evaluations of this program.,Wayne Riddle, Specialist in Education, Education and Public Welfare Division.,CRS 85-789 EPW,"June 12, 1985.",SuDoc# 14. 18/3

In its Fiscal Year 1987 Budget the Administration has proposed several changes to FHA's basic unsubsidized single-family housing program -- the program authorized under Section 203 (b) of the National Housing Act of 1934. This report examines the impact on potential moderate-income homebuyers and on the solvency of the Mutual Mortgage Insurance Fund of the proposal to (1) increase the one-time mortgage insurance premium to 5 percent of the mortgage, (2) require that the premium be paid in cash, and (3) limit eligibility in the FHA program to applicants earning $40,000 or less.,B. Elliington Foote, Analyst in Housing, Economics,CRS 86-613 E,"March 14, 1986.",SuDoc# 14. 18/3

Nancy Lee Jones, Legislative Attorney, American Law Division.,CRS 85-741 A,"May 6, 1985.",SuDoc# 14. 18/3