Recent GAO reports

INTERNET ACCESS TAX MORATORIUM: Revenue Impacts Will Vary by State GAO-07-896T (pdf, 28pp/624kB), May 23, 2007

In 1998, Congress passed the Internet Tax Freedom Act (P.L. 105-277, Title XI, 112 Stat. 2681-719 et seq.), temporarily barring taxes by state and local governments on Internet access. GAO testified, "Because it is difficult to know what states would have done to tax Internet access services if no moratorium had existed, the total revenue implications of the moratorium are unclear." Bills have been introduced in Congress this year to make the moratorium permanent.

PEDIATRIC DRUG RESEARCH: The Study and Labeling of Drugs for Pediatric Use under the Best Pharmaceuticals for Children Act GAO-07-898T (pdf, 18pp/296kB), May 22, 2007

According to GAO, two-thirds of drugs prescribed for children have not been studied for pediatric use. Under the 2002 Best Pharmaceuticals for Children Act (BPCA), if manufacturers of drugs that are still on-patent (have marketing exclusivity) conduct pediatric studies at the requst of the Food and Drug Administration (FDA), FDA may extend the exclusivity period (no equivalent generic drugs to be marketed) for 6 months. GAO presents testimony on the drug studies conducted under BPCA for on-patent and off-patent drugs, and the impact of BPCA on the labeling of pediatric drugs.

PUBLIC TRANSPORTATION: Preliminary Analysis of Changes to and Trends in FTA's New Starts and Small Starts Programs GAO-07-812T (pdf, 30pp/496kB), May 10, 2007

In 2005, the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) was signed into law. It authorized the New Starts program in which the Federal Transit Administration (FTA) recommends funding for new fixed-guideway transit projects. New Starts spawned a separate program called Small Starts for smaller transit projects. GAO discusses changes in New Starts and future trends for New Starts and Small Starts.

TEACHER QUALITY: Approaches, Implementation, and Evaluation of Key Federal Efforts GAO-07-861T (pdf, 17pp/224kB), May 17, 2007

Title II of both the 1998 amendments to the Higher Education Act (HEA) and the No Child Left Behind Act (NCLBA) provided funds for professional development and recruitment. This testimony discusses activities under the two acts, how the Dept. of Education (Education) supports these activities, and how funds are being used.