United States · United States Congress · 24 July 2020
Value in Health Care Act of 2020 This bill makes a series of changes to certain methodologies and components used in the Medicare Shared Savings Program. The program enables accountable care organizations (ACOs) to receive payments for savings stemming from care coordination and management. Among other changes, the bill requires the Centers for Medicare & Medicaid Services to increase the shared savings rate for participating ACOs, as specified, and to establish a program that assists ACOs with start-up and operational costs of participation. The bill also extends certain incentive payments for health professionals who participate in eligible alternative payment models.
United States · United States Congress · 23 July 2020
This bill excludes from gross income, for income tax purposes, gains from distributions of intangible property by controlled foreign corporations to U.S. domestic corporations. The bill defines intangible property to include patents, copyrights, licenses, formulas, computer software, and similar items with substantial value.
United States · United States Congress · 23 July 2020
Building Businesses Back Act of 2020 This bill allows taxpayers an election to increase the amount of their general business tax credit for taxable years ending in 2019 or 2020.
United States · United States Congress · 21 July 2020
Open Schools Responsibly Act This bill limits civil liability for elementary and secondary schools and institutions of higher education relating to any harm arising from exposure to, or infection by, coronavirus (i.e., the virus that causes COVID-19) suffered by a student, employee, or visitor. Specifically, a school or institution shall not be liable for such harm if the school or institution was in compliance with applicable state and federal guidelines. However, a school or institution may be liable for acts or omissions that constitute willful or criminal misconduct, gross negligence, reckless misconduct, or a conscious flagrant indifference to the rights or safety of the individual harmed.
United States · United States Congress · 21 July 2020
Providing Liquidity for Uncollectible Sales Act of 2020 or as the PLUS Act of 2020 This bill allows a new tax credit for the uncollectible accounts receivable of an eligible wholesale distributor. The bill defines an eligible wholesale distributor as any person engaged in the trade or business of selling inventory to a food and beverage establishment that ceases to provide on-premises consumption of food and beverage on or after March 25, 2020, pursuant to an order or recommendation of an applicable governmental authority.
United States · United States Congress · 16 July 2020
This bill provides that tax payments made through the Electronic Federal Tax Payment System of the Department of the Treasury that are required to be made within a prescribed period or on or before a prescribed date shall be treated as made on the last day of either such prescribed period or on such prescribed date. The bill thus generally applies the mailbox rule (also known as the posting rule) to such payments which provides that payments are considered made on the date they are postmarked.
United States · United States Congress · 16 July 2020
Coronavirus Economic Relief for Transportation Services Act This bill requires the Department of the Treasury to provide grants and other forms of emergency assistance to certain providers of transportation services that have experienced a significant revenue loss as a direct or indirect result of COVID-19 (i.e., coronavirus disease 2019). Treasury must ensure equal access to the assistance for small, minority-owned, and women-owned businesses. As a condition of receipt of assistance, Treasury must require that a provider of transportation services agree to (1) use the funds, on a priority basis, to maintain through December 31, 2020, pay, paid administrative leave, and benefits to all employees after making any adjustments required for retirement or voluntary employee separation; and (2) recall or rehire any employee laid off, furloughed, or terminated because of reduced service as a result of COVID-19, to the extent warranted by increased service levels.
United States · United States Congress · 9 July 2020
COVID-19 Youth Sports and Healthy Working Families Relief Act This bill establishes measures to provide economic assistance to youth sports providers, programs, and organizations in response to COVID-19 (i.e., coronavirus disease 2019). Specifically, the bill (1) requires the Small Business Administration to establish a loan program for youth sports providers affected by COVID-19, (2) expands the Child and Dependent Care Tax Credit to include expenses for youth physical activities, (3) makes certain sports and fitness expenses eligible to be paid for with Health Savings Accounts and Flexible Spending Accounts (FSAs), and (4) increases the maximum contribution per household for Dependent Care FSAs.
United States · United States Congress · 2 July 2020
Reviving the Economy Sustainably Towards A Recovery in Twenty-twenty Act or the RESTART Act This bill establishes a loan program whereby the Small Business Administration (SBA) shall guarantee loan amounts to certain businesses affected by COVID-19 (i.e., coronavirus disease 2019). Specifically, the bill requires the SBA to guarantee 100% of program loan amounts made to certain small businesses that have not more than than 5,000 full-time employees. The terms for such loans shall include (1) a maximum duration of not more than seven years; (2) an amount that is not greater than 45% of 2019 gross receipts, up to $12 million; and (3) no payment on principal for the first two years of the loan. A lender that is otherwise approved to make paycheck protection loans may make and approve loans established by the bill, and a recipient may use loan funds for specified allowable expenses including payroll costs, rent, utilities, and personal protective equipment. Such loans may be forgiven up to the amount of total losses incurred by the recipient in the taxable year 2020.
United States · United States Congress · 18 June 2020
Just and Unifying Solutions To Invigorate Communities Everywhere Act of 2020 or the JUSTICE Act This bill addresses policies and issues regarding policing practices and law enforcement accountability. The bill funds state and local grants, incentivizes state and local reporting on the use of certain policing practices, creates new federal offenses for certain misconduct, establishes a commission to study the conditions affecting Black men and boys, and establishes best practices and training requirements.
United States · United States Congress · 1 June 2020
Clean Start: Back to Work Tax Credit Act This bill allows business taxpayers a tax credit for 50% of their qualified clearing expenses in carrying on any trade or business, or with respect to owning or operating commercial real estate through March 31, 2021 (clean start back to work credit). The bill defines qualified cleaning expenses as amounts paid for cleaning services and products, tools, machinery, personal protective equipment, and other sanitary-related equipment needed to help ensure a safe and sanitary environment, and to obtain a certification in cleaning. Such expenses do not include the cost of manufacturing, producing, or importing such items, or their acquisition for resale purposes.
United States · United States Congress · 1 June 2020
Reopening America by Supporting Workers and Businesses Act of 2020 This bill permits states to provide not more than two weekly payments of $600 to individuals who were eligible for pandemic unemployment compensation during any week after the enactment of this bill but who are no longer eligible as a result of becoming thereafter reemployed. A state may make such payments as a lump sum. Additionally, states participating in pandemic unemployment programs must (1) establish a process for employers to report when an individual refuses an offer of employment; and (2) provide individuals claiming unemployment benefits with notice of the state’s laws with respect to returning, or refusing to return, to work.
United States · United States Congress · 1 June 2020
This bill requires states to certify a process for distributing Coronavirus Relief Funds to local governments. Specifically, each state that received such funds shall provide the Department of the Treasury, by June 12, 2020, with a certification that the state has in effect a procedure to distribute the funds to units of local government, including a detailed description of such procedure. If a state fails to comply with this requirement, 25% of such payment shall be booked as a debt owed to the federal government.
United States · United States Congress · 28 May 2020
Rewarding American Workers Act of 2020 This bill allows employers a payroll tax credit for bonuses paid to employees whose wages did not exceed specified levels during the period beginning on March 13, 2020, and ending on the earlier of July 31, 2020, or the end of the COVID-19 (i.e., coronavirus disease 2019) emergency, and who worked for the entire period.
United States · United States Congress · 12 May 2020
Small Business Expense Protection Act of 2020 This bill amends the Coronavirus Aid, Relief, and Economic Security Act to provide that tax deductions for ordinary business expenses and other tax incidents shall not be affected by the exclusion from gross income of amounts related to loan forgiveness received in response to COVID-19 (i.e., coronavirus disease 2019).
United States · United States Congress · 12 May 2020
Promoting Flexibility for Small Business Owners Act This bill extends certain deadlines related to loan forgiveness that are applicable to a loan recipient under the Paycheck Protection Program, which was established to support small businesses in response to COVID-19 (i.e., coronavirus disease 2019). Specifically, the bill extends by at least one month the covered period during which a loan recipient must spend the loan to be eligible for loan forgiveness. The bill also extends by one month the deadline for a small business to rehire employees or eliminate salary or wage reductions to be eligible for loan forgiveness. The bill authorizes the Small Business Administration, after considering specified criteria, to further extend the deadline for rehiring employees or eliminating salary or wage reductions for entities within certain industry categories.
United States · United States Congress · 21 April 2020
This resolution recognizes all contributors to American small businesses, commends the innovation and prosperity that small businesses provide to the American people and economy, and acknowledges the need for continued congressional support for America's small businesses.
United States · United States Congress · 7 April 2020
Small Business Investor Tax Parity Act of 2020 This bill allows a tax deduction for qualified business development company interest dividends on the same basis as qualified real estate investment trust (REIT) dividends.
United States · United States Congress · 27 March 2020
This bill allows taxpayers to claim a tax deduction for charitable contributions even if they do not otherwise itemize their deductions. The bill also directs the Department of the Treasury to make or guarantee loans to tax-exempt charitable organizations. The aggregate amount of such loans may not exceed $60 billion. Treasury must give priority in making such loans to organizations that are providing direct assistance to the COVID-19 (i.e., the coronavirus disease 2019) response effort.
United States · United States Congress · 13 March 2020
Retirement Parity for Student Loans Act This bill allows certain employer-sponsored retirement plans to make matching contributions for an employee's student loan payments as if the loan payments were salary reduction contributions to the retirement plan.
United States · United States Congress · 12 March 2020
Public Service Retirement Fairness Act of 2020 This bill expands the ability of 403(b) retirement plans (i.e., retirement plans designed for certain employees of public schools, nonprofits, and churches) to invest in collective investment trusts, which are groups of pooled investment assets held by a bank or trust company.
United States · United States Congress · 10 March 2020
Revitalizing Economies, Housing, And Businesses Act of 2020 or the REHAB Act of 2020 This bill modifies provisions relating to the rehabilitation tax credit. Specifically, the bill allows an increased 15% credit for non-historic buildings placed in service 50 years prior to the current calendar year. It also allows the credit for buildings within a half-mile of public transportation facilities, for residential lodging purposes, and for expenses related to building expansion on the same block as a qualified rehabilitation building. The bill allows a 25% credit for rent-restricted housing units and for expenses related to public infrastructure projects required by state or local governments as a condition of project completion.
United States · United States Congress · 5 March 2020
Truck Parking Safety Improvement Act This bill directs the Department of Transportation (DOT) to set aside certain funds through FY2025 to provide parking for commercial motor vehicles on the federal-aid highway system. DOT must use the funds it sets aside to provide competitive grants to states, metropolitan planning organizations, local governments, and certain public agencies for projects that provide parking for commercial motor vehicles on federal-aid highways or on a facility with reasonable access to such a highway or a freight facility. The federal share for a project carried out in accordance with the bill must be 100%.
United States · United States Congress · 27 February 2020
Major Richard Star Act This bill provides that a combat-disabled uniformed services retiree with fewer than 20 years of creditable service may concurrently receive, without reduction veterans' disability compensation, and retired pay or combat-related special compensation.
United States · United States Congress · 25 February 2020
Hemophilia SNF Access Act This bill includes certain treatments for hemophilia and other bleeding disorders as high-cost, low-probability ancillary services that may be paid for separately, rather than under the prospective payment (i.e., per diem) system for skilled nursing facilities, under Medicare.
United States · United States Congress · 11 February 2020
2019 ESOP Fairness Act This bill allows certain over-the-counter securities to be treated as publicly traded employer securities for purposes of the diversification requirements for employee stock ownership plans (ESOPs).
United States · United States Congress · 10 February 2020
Consumer Protections Against Surprise Medical Bills Act of 2020 This bill makes a series of changes related to health care costs and billing practices. Among other things, the bill applies the in-network cost-sharing amount to certain emergency and related nonemergency services that are provided out-of-network, applies the in-network cost-sharing amount to nonemergency services that are provided out-of-network at an in-network facility unless specified written notice requirements are met, establishes procedures for health insurance plans to negotiate reimbursement amounts paid to out-of-network providers in states without such a process, requires insurance plans to establish publicly available databases that list the contact information for in-network providers and facilities, requires health care providers and insurance plans to provide certain cost estimates for services scheduled at least three days in advance, requires plans to continue benefits for specified long-term care when an insurance plan's contractual relationship with a provider or facility changes or terminates, requires insurance plans to include specified consumer assistance and benefits information on a plan holder's membership card and maintain certain price comparison tools for in-network services, establishes reporting requirements related to air ambulance services, establishes a temporary income tax deduction for specified expenses resulting from out-of-network and emergency services.
United States · United States Congress · 3 February 2020
Bridge Investment Act of 2020 This bill establishes a bridge investment program to award competitive grants to certain governmental entities for projects that improve (1) the condition of bridges; and (2) the safety, efficiency, and reliability of the movement of people and freight over bridges. Among other provisions, the bill requires grant awards for large projects (projects with total costs of greater than $100 million) to be at least $50 million, and for any other projects not less than $2.5 million; directs the Department of Transportation (DOT) to consider a number of factors in awarding grants, including whether the project serves as part of a state or federal evacuation route; requires DOT to prioritize projects that are located within states for which at least two project applications were submitted in the current fiscal year and an average of two were submitted in prior fiscal years, and fewer than two grants have been awarded for projects within the state; and limits funding for projects that consist solely of culvert replacement or rehabilitation.
United States · United States Congress · 14 January 2020
This resolution supports (1) the goals of National Catholic Schools Week, cosponsored by the National Catholic Educational Association and the U.S. Conference of Catholic Bishops and established to recognize the contributions of Catholic elementary and secondary schools in the United States; and (2) the continued dedication of Catholic schools, students, parents, and teachers to academic excellence and the key role they play in promoting a brighter future.
United States · United States Congress · 19 December 2019
Energy Sector Innovation Credit Act of 2019 This bill allows new tax credits for investment in emerging energy technology and for the production of electricity from such technology. The bill also allows an energy tax credit for energy storage technologies, including equipment which receives, stores, and delivers energy using batteries, compressed air, pumped hydropower, hydrogen storage (including hydrolysis), thermal energy storage, regenerative fuel cells, flywheels, capacitors, superconducting magnets, or other technologies.
United States · United States Congress · 16 December 2019
Recognizing the Protection of Motorsports Act of 2019 or the RPM Act of 2019 This bill authorizes the modification of a vehicle's air emission controls for vehicles that are not legal for operation on a street or highway and are used solely for competition.
United States · United States Congress · 12 December 2019
This concurrent resolution expresses the sense of Congress that the federal government should ensure that (1) every person facing the end of their life has access to quality, comprehensive medical care and (2) policies or practices supporting assisted suicide are not adopted.
United States · United States Congress · 12 December 2019
Modernizing Agricultural and Manufacturing Bonds Act This bill amends the Internal Revenue Code, with respect to qualified small issue bonds for manufacturing purposes, to expand the definition of "manufacturing facility" to include a facility that (1) is used in the creation or production of intangible property; or (2) is functionally related, subordinate to, and located on the same site as a facility used in the manufacturing or production of tangible or intangible personal property. The bill also increases from $10 million to $30 million the maximum bond size limitation. The bill also modifies requirements for private activity bond financing for first-time farmers. The modified provisions (1) increase from $450,000 to $552,500 (adjusted annually for inflation) the amount of bond proceeds that may be used by a first-time farmer to acquire land for farming purposes, (2) repeal the separate dollar limitation on the use of bond proceeds for used farm equipment, and (3) modify the definition of "substantial farmland" to determine farm size by reference to the average (instead of median) size of a farm in the county in which the farm is located.
United States · United States Congress · 11 December 2019
Rural Education Investment Act This bill requires the Department of Education (ED) to annually determine the percentage of students in kindergarten through grade 12 who are served by local educational agencies (LEAs) located in rural areas. ED must then reserve at least an equal percentage of Teacher Quality Partnership grants for partnerships with such LEAs.
United States · United States Congress · 9 December 2019
Lower Costs, More Cures Act of 2019 This bill establishes and modifies several requirements to address prescription drug prices under Medicare, Medicaid, and other programs. The bill generally limits payment amounts for drugs and biologics under Medicare medical services, reduces cost-sharing under the Medicare prescription drug benefit, modifies certain authorities and requirements under the Medicaid Drug Rebate Program, revises provisions relating to regulatory approval and commercial availability of generics and biosimilars, and establishes several reporting requirements for drug manufacturers with respect to drug prices.
United States · United States Congress · 6 December 2019
This resolution expresses the sense of the House of Representatives that the United States should continue to lead reform efforts and urge member cooperation at the World Trade Organization in order to address barriers to trade, improve living standards across the world, and enhance accountability and dispute settlement mechanisms.
United States · United States Congress · 3 December 2019
Upper Mississippi River Flood Control Act This bill establishes additional requirements for the Department of the Army's plan to address water and land resource issues in the Upper Mississippi River Basin, such as by requiring the plan to include (1) determinations as to whether certain projects are eligible for federal funding, and (2) recommendations on funding alternatives through public-private partnerships.
United States · United States Congress · 26 November 2019
Unclaimed Savings Bond Act of 2019 This bill establishes requirements and procedures for the Department of the Treasury to transfer ownership of matured, unredeemed savings bonds and related records to states.
United States · United States Congress · 21 November 2019
Accountable Care in Rural America Act This bill requires the Centers for Medicare & Medicaid Services (CMS) to exclude certain components from a methodology used under the Medicare Shared Savings Program. The program enables accountable care organizations (ACOs) to receive payments for savings stemming from care coordination and management. Specifically, the bill requires the CMS to exclude an ACO's assigned Medicare fee-for-service beneficiaries from certain regional adjustments to the ACO's benchmark for savings determinations, and to otherwise ensure that an ACO is not in a less favorable financial position due to its share of assigned beneficiaries in the region.
United States · United States Congress · 21 November 2019
This bill amends the Internal Revenue Code to make permanent the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting tax deferral of such income).
United States · United States Congress · 21 November 2019
This resolution recognizes and celebrates small businesses by (1) acknowledging the importance of promoting a business-friendly environment for small business owners, (2) encouraging young entrepreneurs to pursue their passions and create more startup businesses, and (3) conveying appreciation for the ways small businesses support their communities and workers.
United States · United States Congress · 15 November 2019
Designates the facility of the United States Postal Service located at 476 East Main Street in Galesburg, Illinois, as the "Senior Airman Daniel Miller Post Office Building."
United States · United States Congress · 14 November 2019
This bill revokes certain waivers of sanctions for nuclear activity in or with Iran, including for (1) the Arak reactor redesign, (2) the transfer into Iran of enriched uranium for the Tehran Research Reactor, and (3) the modification of centrifuge cascades at the Fordow facility.
United States · United States Congress · 12 November 2019
Global War on Terrorism Memorial Location Act This bill authorizes the establishment of a National Global War on Terrorism Memorial in the area of the National Mall.
United States · United States Congress · 30 October 2019
Dignity for Aborted Children Act This bill requires abortion providers to offer patients specified options concerning the human fetal tissue from an abortion. Specifically, patients must be given an informed consent form specifying the options to (1) take possession of the tissue for transfer to an entity that provides interment or cremations services, or (2) in cases where the tissue is expelled on the provider’s premises, release the tissue to the provider. If the tissue is released to the abortion provider, the provider must ensure the tissue is interred or cremated within seven days of the procedure in a manner consistent with state law regarding the disposal of human remains. Abortion providers must report annually about the aggregate number of abortions performed and other specified information. The bill provides civil or criminal penalties for violations of disposal, informed consent, and reporting requirements.
United States · United States Congress · 16 October 2019
Countering Turkish Aggression Act of 2019 This bill directs the President to impose sanctions related to Turkey. The President shall impose property- and visa-blocking sanctions on (1) specified officials of Turkey's government, such as the president and vice president of Turkey; (2) any foreign person that knowingly sells to, provides support to, or conducts a transaction with Turkey's armed forces; and (3) any foreign person that supplies goods or services that support petroleum production for use by Turkey's armed forces. The President may temporarily stop the application of such sanctions upon certifying to Congress that Turkey (1) is not operating in certain parts of Syria without U.S. support, and (2) has withdrawn its troops and Turkey-supported rebel groups from occupied areas. The President shall impose additional sanctions on Turkey based on Turkey's purchase of a surface-to-air defense system from Russia. No funds may be obligated or expended to transfer to Turkey's armed forces any U.S. defense articles, services, or technology.
United States · United States Congress · 27 September 2019
American Innovation and Competitiveness Act of 2019 or the AICA Act of 2019 This bill eliminates the five-year amortization requirement for research and experimental expenditures scheduled to begin in 2022, thus allowing continued expensing of such expenditures in the taxable years in which they are incurred.