What are the current laws regarding Americans traveling to Cuba?

CUba Resorts
what’sfair asked:

I haven’t heard so much about it lately. We travel to the Caribbean twice per year. We usually meet many Canadians and Brits on our vacations. They all rave about how wonderful the Cuban resorts are and how great the people are.
We would love to go, but it seems that we are still living by outdated restrictions and laws. It cannot be about Communism, because our most of the goods in this country come from China. What is it?