use strict;
use warnings;

my @records;

<DATA> =~ /^Daily Listing of Reports/ or die "bad report input line 1\n";
<DATA> =~ /^GW Posted Date/ or die "bad report input line 2\n";

my $record = [];
while (<DATA>)
{
	chomp;
	push @$record, $_;
	if ( /^R[A-Z]\d{5}$/ )
	{
		splice @{$record}, 2,   $#{$record}-2, join ' ',
		       @{$record}[ 2 .. $#{$record}-1 ];
		push @records, $record;
		$record = [];
	}
}

use Data::Dumper;

print Dumper \@records;


__DATA__
Daily Listing of Reports
GW Posted Date 	CRS Publication Date 	Title 	Text
01/14/2009
12/09/2008
China-U.S. Relations: Current Issues and Implications for U.S. Policy
RL33877
01/14/2009
12/31/2008
Greenhouse Gas Emission Drivers: Population, Economic Development and
Growth, and Energy Use
RL33970
01/14/2009
12/30/2008
School Construction, Modernization, Renovation, and Repair Issues:
110th Congress
RS22894
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