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JCS-5-05. Joint Committee Print. Provides an explanation of tax legislation enacted in the 108th Congress. Arranged in chronological order by the date each piece of legislation was signed into law. This document, prepared by the staff of the Joint Committee on Taxation in consultation with the staffs of the House Committee on Ways and Means and the Senate Committee on Finance, provides an explanation of tax legislation enacted in the 108th Congress. The explanation follows the chronological order of the tax legislation as signed into law. For each provision, the document includes a description of present law, explanation of the provision, and effective date. Present law describes the law in effect immediately prior to enactment. It does not reflect changes to the law made by the provision or subsequent to the enactment of the provision. For many provisions, the reasons for change are also included. In some instances, provisions included in legislation enacted in the 108th Congress were not reported out of committee before enactment. For example, in some cases, the provisions enacted were included in bills that went directly to the House and Senate floors. As a result, the legislative history of such provisions does not include the reasons for change normally included in a committee report. In the case of such provisions, no reasons for change are included with the explanation of the provision in this document. In some cases, there is no legislative history for enacted provisions. For such provisions, this document includes a description of present law, explanation of the provision, and effective date, as prepared by the staff of the Joint Committee on Taxation. In some cases, contemporaneous technical explanations of certain bills were prepared and published by the staff of the Joint Committee. In those cases, this document follows the technical explanations. Section references are to the Internal Revenue Code unless otherwise indicated.
This book contains 13 papers from a workshop convened to explore the causes of work disability and the types of interventions that might enable individuals to remain at work, return to work, or enter the work force for the first time, despite having chronic health conditions or impairments. Following an overview of the papers by editors Jerry L. Mashaw and Virginia P. Reno, the following papers are included: "The Contemporary Labor Market and the Employment Prospects of Persons with Disabilities" (Edward Yelin, Miriam Cisternas); "Employment and Economic Well-Being Following the Onset of a Disability: The Role for Public Policy" (Richard V. Burkhauser, Mary C. Daly); "Employment and Benefits for People with Diverse Disabilities" (Walter Y. Oi); "European Experiences with Disability Policy" (Leo J. M. Aarts, Philip R. de Jong); "Patterns of Return to Work in a Cohort of Disabled-Worker Beneficiaries" (Martynas A. Ycas); "The Effectiveness of Financial Work Incentives in Social Security Disability Insurance and Supplemental Security Income: Lessons from Other Transfer Programs" (Hilary Williamson Hoynes, Robert Moffitt); "Lessons from the Vocational Rehabilitation/Social Security Administration Experience" (Edward Berkowitz, David Dean); "Disability and Work: Lessons from the Private Sector" (H. Allan Hunt et al.); "Quantitative Outcomes of the Transitional Employment Training Demonstration: Summary of Net Impacts" (Aaron J. Prero); "Policies for People with Disabilities in U.S. Employment and Training Programs" (Burt S. Barnow); "Improving the Return to Work of Social Security Disability Beneficiaries" (Monroe Berkowitz); "People with Disabilities: Access to Health Care and Related Benefits" (Robert B. Friedland, Alison Evans); and "Health Care, Personal Assistance and Assistive Technology: Are In-Kind Benefits Key to Independence or Dependence for People with Disabilities?" (Andrew I. Batavia). The papers contain extensive references lists. (KC)
Recovery of the Puerto Rico economy in the aftermath of Hurricanes Irma and Maria means not only rebuilding the public and private infrastructure, supply chains, human capital, and other contributors to economic output but also reversing negative economic trends that existed and presented major challenges to growth even before the storms hit. In their report, the authors explain the history of economic development and policy in Puerto Rico and discuss the state of the prestorm economy, including key economic challenges. They use the historical data on overall economic activity (unrelated to the hurricanes) to construct a counterfactual to assess the net causal effect of Hurricanes Irma and Maria on Puerto Rico's economy. The counterfactual examines what would have happened to employment, labor, population, and tourism, as well as the government of Puerto Rico's fiscal position, had the hurricanes not occurred. Observed economic indicators following the storms are then compared to this counterfactual to estimate the real net economic consequences of the hurricanes, including overall damage from the storms and the effect of the recovery effort. The analysis provides considerable detail on the conditions in Puerto Rico before and after the 2017 hurricane season so that decisionmakers can adopt better policies in rebuilding a sustainable and healthy economic sector and, more broadly, the whole of Puerto Rico. The authors recommend a set of principles based on economic theory and provide courses of action included in the recovery plan compiled from their findings about prestorm conditions and trends and the input/observations of on-the-ground partners and stakeholders in the recovery effort. Book jacket.
This book, newly revised and expanded for 2017, provides pharmacists, pharmacy technicians, and owners or managers of pharmacies with the information they need to know about the law that affects the practice of pharmacy in the State of Washington. Readers will use it not only to prepare for licensure, but to help assure that as licensees of the Pharmacy Quality Assurance Commission they will enjoy long and successful careers without unnecessary legal entanglements. Others who have found this book useful are attorneys, paralegals, compliance officers, and regulators whose professional responsibilities encompass pharmacy practice or pharmaceuticals in Washington State. Each of the chapters covers a particular topic area, and combines in one place the related state and federal law and regulations, as well as decisions by state and federal courts that are not readily found in normal state pharmacy law sources. References to other hard to locate material include Commission policies, meeting minutes, and guidelines published by other agencies, commissions, or boards. For those who are using the book as a textbook, each chapter includes a list of ACPE Guidelines and MPJE Competencies that are covered therein. Chapter 1 - Introduction to the law, courts, and laws, and the structure of state and federal government. Chapter 2 - How to become a pharmacist, intern, pharmacy technician, or pharmacy assistant. Chapter 3 - How to establish, operate, or close a practice site or pharmacy business. Chapter 4 - How to legally and safely provide drugs and devices to patients. Chapter - How to deal with controlled substances and the DEA. Chapter 6 - How to obtain and use patient information to improve patient care, and when and when not to disclose protected health information. Chapter 7 - How to avoid discipline, civil lawsuits, and how to deal with employer-employee relationships and conflicts. Chapter 8 - How to avoid legal difficulties when dealing with Medicaid, Medicare, and 3rd party payers.