where can I learn more about the laws in the US regarding ICOs?
I know that the SEC started to regulate them but I do not know any details. I also would like to learn more about the Howey test and how it is applied...
This is all unprecedented, so I don't think anyone can point you to a good source on how the Howey test applies to ICO tokens. The decision from the SEC was fairly vague and took a hands-off approach. They basically said, "the DAO was a security. Other ICO tokens are probably securities." If you want a real answer, there's plenty of lawyers lining up to enter this space.
![Tongue](https://bitcointalk.org/Smileys/default/tongue.gif)
As a US investor, I wouldn't worry much. The SEC was basically just like, "be careful. We're not doing anything right now. Buyer beware." Just use a VPN to invest (because you'll probably be IP-restricted) and pay your capital gains taxes.