To describe the extent to which the credit is being claimed, we reviewed IRS data on the claims for tax year 2010. To identify any factors that may limit credit claims and to assess how they could be addressed, we interviewed IRS officials as well as groups representing employers, tax preparers, and insurance brokers, and worked with them to assemble discussion groups on the credit. To assess how these factors could be addressed, we analyzed our interview results as well as relevant documents.

DOD engages with partner nation security forces through a range of security cooperation efforts, which can include security assistance and foreign internal defense. Security cooperation is the broad term used to define those activities taken by DOD to build relationships that promote specified U.S. interests, build partner nation capabilities for self-defense and coalition operations, and provide U.S. forces with peacetime and contingency access.

States comply with the terms of their admission into the country. Specifically, ICE certifies schools as authorized to accept foreign students in academic and vocational programs. In addition, ICE manages the Student and Exchange Visitor Information System (SEVIS), which assists the agency in tracking and monitoring certified schools, as well as students-while they are approved to participate in U.S. educational institutions-and their dependents.

To help Congress monitor the condition of AIG and the government's ability to recoup its assistance to AIG, we have developed indicators to monitor the status of the government's exposure to AIG and trends in AIG's financial condition. Because government assistance to AIG is a coordinated approach, in addition to providing timely reporting of Treasury's assistance to AIG, we are also monitoring the efforts of the Federal Reserve.

VHA oversees VA's health care system, which includes 153 VAMCs organized into 21 VISNs. Each VISN is charged with the day-to-day management of the VAMCs within its network. VA Central Office decentralized its budgetary, planning, and decision-making functions to the VISN offices in an effort to improve accountability and oversight of daily facility operations. However, VA Central Office maintains responsibility for monitoring and overseeing both VISN and VAMC operations.

Congress established SEC in 1934 to enforce the Securities Act of 1933 and the Exchange Act. SEC's mission is to protect investors; maintain fair, orderly, and efficient markets; and facilitate capital formation by overseeing key participants in the securities markets, including SROs, securities broker-dealers, investment advisers, and mutual funds.

Most federal highway transportation funds are distributed as grants to states as part of the federal aid highway program through a set of complex formulas that take into account a number of factors, including the estimated share of taxes highway users in each state contributes. The Highway Trust Fund is the principal source of funding for federal aid highway programs and is funded through motor fuel and other highway use taxes.

Millions of Americans are unable to provide their own transportation or have difficulty accessing public transportation. Such transportation-disadvantaged individuals may include those who are elderly, have disabilities, or have low incomes. The Departments of Education, Health and Human Services (HHS), Labor (DOL), Transportation (DOT), Veterans Affairs (VA), and other federal agencies may provide funds to state and local entities to help these individuals access human service programs.

Congress has proposed legislation to require TSP to offer additional investment options in an effort to give participants and beneficiaries greater investment choice. Several of these proposals have sought to require TSP to include a responsible investment index fund that would track a market index comprised of stocks that were prescreened for corporate governance, environmental practices, workplace relations and benefits, product safety and impact, international operations and human rights, involvement with repressive regimes, and community relations.

VA and DOD have a long-standing history of sharing health care resources to provide services to their beneficiaries. However, the FHCC is unique among VA and DOD collaborations to deliver health care services in several ways, notably its level of integration, the way it is funded, and its governance structure. The Executive Agreement, signed by the Secretaries of both departments, contains provisions to be met in 12 integration areas regarding specific aspects of FHCC operations, including establishing a governance structure and combining VA and DOD staff into a single, joint workforce.