United States · United States Congress · 6 January 2015
Birthright Citizenship Act of 2015 Amends the Immigration and Nationality Act to consider a person born in the United States "subject to the jurisdiction" of the United States for citizenship at birth purposes if the person is born in the United States of parents, one of whom is: (1) a U.S. citizen or national, (2) a lawful permanent resident alien whose residence is in the United States, or (3) an alien performing active service in the U.S. Armed Forces. States that this Act shall not be construed to affect the citizenship or nationality status of any person born before the date of its enactment.
United States · United States Congress · 6 January 2015
Amends provisions of the federal criminal code governing interstate transportation of firearms or ammunition to require that whenever transported by any means other than a motor vehicle: (1) a firearm shall be in a locked container or secured by a secure gun storage or safety device, and (2) ammunition shall be in a locked container. Excludes from permitted transport of a firearm or ammunition any transportation: (1) with the intent to commit a crime punishable by imprisonment for more than one year that involves the use or threatened use of force against another; or (2) with knowledge or reasonable cause to believe that such a crime is to be committed in the course of, or arising from, the transportation. Prohibits the arrest or detention of a person for a violation of any state or local law or regulation related to the possession, transportation, or carrying of firearms unless there is probable cause to believe that the person is doing so in a manner not provided for under federal law. Provides that when a person asserts this as a defense in a criminal proceeding: (1) the prosecution shall bear the burden of proving, beyond a reasonable doubt, that the person's conduct did not satisfy federal conditions; and (2) the court shall award the prevailing defendant a reasonable attorney's fee. Authorizes a private right of action (and attorney fees) for deprivation of any right, privilege or immunity secured by federal firearms provisions under color of any state or local law or regulation.
United States · United States Congress · 6 January 2015
Natural Gas Pipeline Permitting Reform Act Amends the Natural Gas Act to direct the Federal Energy Regulatory Commission (FERC) to approve or deny a certificate of public convenience and necessity for a prefiled project within 12 months after receiving a complete application that is ready to be processed. Defines "prefiled project" as a project for the siting, construction, expansion, or operation of a natural gas pipeline with respect to which a prefiling docket number has been assigned by FERC pursuant to a prefiling process established by FERC for the purpose of facilitating the formal application process for obtaining a certificate of public convenience and necessity. Requires the agency responsible for issuing any federal license, permit, or approval regarding the siting, construction, expansion, or operation of a project for which a certificate is sought to approve or deny issuance of the certificate within 90 days after FERC issues its final environmental document regarding the project. Requires FERC to grant an agency request for a 30-day extension of the 90-day time period if the agency demonstrates that it cannot otherwise complete the process required to approve or deny the license, permit, or approval, and therefore will be compelled to deny it. Authorizes FERC, in granting such an extension, to offer technical assistance to the agency in order to address conditions preventing completion of the application review. Declares that, if the agency fails to approve or deny issuance of a permit, license, or approval within the prescribed time-frame, the license, permit, or approval shall take effect upon expiration of 30 days after the period's end. Directs FERC to incorporate into the terms of a license, permit, or approval any conditions proffered by the agency that FERC does not find to be inconsistent with the final environmental document.
United States · United States Congress · 6 January 2015
Tax Code Termination Act Terminates the Internal Revenue Code of 1986 after December 31, 2019, except for self-employment taxes, Federal Insurance Contributions Act (FICA) taxes, and railroad retirement taxes. Requires a two-thirds majority vote in Congress to change such termination date. Declares that any new federal tax system should be a simple and fair system that: (1) applies a low rate to all Americans, (2) provides tax relief for working Americans, (3) protects the rights of taxpayers and reduces tax collection abuses, (4) eliminates the bias against savings and investment, (5) promotes economic growth and job creation, and (6) does not penalize marriage or families. Requires that the new federal tax system be approved by Congress in its final form by July 4, 2019.
United States · United States Congress · 11 December 2014
Small Business Healthcare Relief Act of 2014 - Amends the Internal Revenue Code to treat employer payments for employee health care premiums and for amounts paid on behalf of an employee to a health reimbursement arrangement as medical expenses under an accident or health plan and thus excludible from gross income for income tax purposes.
United States · United States Congress · 2 December 2014
Protecting the Integrity of Medicare Act of 2014 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act (SSA) to direct the Secretary of Health and Human Services (HHS) to establish cost-effective procedures to ensure that: (1) a Social Security account number (or any derivative) is not displayed, coded, or embedded on the Medicare card issued to an individual entitled to benefits under part A (Hospital Insurance) of SSA title XVIII (Medicare) or enrolled under Medicare part B (Supplementary Medical Insurance); and (2) any other identifier displayed on such card is not identifiable as a Social Security account number (or any derivative). Directs the Secretary to establish procedures to ensure that Medicare payment is not made for items and services furnished to an individual incarcerated, deceased, or otherwise ineligible and not lawfully present in the United States. Directs the Secretary, if cost-effective and technologically viable, to consider appropriate measures to implement use of electronic Medicare beneficiary and provider cards. Extends the Medicare durable medical equipment (DME) face-to-face encounter documentation requirement to include physician assistants, practitioners, or specialists as well as physicians (as under current law). Requires each Medicare administrative contractor to establish an improper payment outreach and education program for service providers and suppliers in order to reduce improper Medicare payments. Requires the Secretary to develop a plan to revise the incentive program under the Health Insurance Portability and Accountability Act of 1996 to encourage greater participation by individuals to report fraud and abuse in the Medicare program. Directs the Secretary to require a claim for a covered Medicare part D (Voluntary Prescription Drug Benefit Program) drug for an individual enrolled in a prescription drug plan (PDP) or in a Medicare Advantage Prescription Drug (MA-PD) plan to include a valid prescriber National Provider Identifier. Gives Medicare beneficiaries the option to receive the Medicare Summary Notice (explanation of benefits) electronically. Directs the Secretary to: (1) apply competitive procedures to selection of a Medicare administrative contractor at least once every 10 years (currently once every 5 years); and (3) study and, as appropriate, specify incentives for states to work with the Secretary under the Medicare-Medicaid Data Match Program to protect the federal and state share of expenditures. Authorizes a PDP sponsor to establish a drug management program for at-risk beneficiaries. Directs the Secretary to authorize Medicare drug integrity contractors (MEDICs) to accept directly an individual's prescription and necessary medical records from pharmacies, prescription drug plans, and physicians in order for MEDICs to provide information relevant to determining whether the individual is an at-risk beneficiary. Directs the Secretary to issue a clarification or modification with respect to the application of the Common Rule (governing the protection of human subjects in research) to activities involving clinical data registries. Amends SSA title XI to eliminate civil monetary penalties for inducements to physicians to limit services that are not medically necessary. Directs the Secretary to report to Congress on options for amending existing Medicare fraud and abuse laws and regulations to permit gainsharing or similar arrangements between physicians and hospitals that would otherwise be subject to penalties. Modifies the Medicare home health surety bond condition of participation requirement. Directs the Secretary to: (1) implement a process for medical review of spinal subluxation services by a chiropractor, and (2) develop educational and training programs to improve the ability of chiropractors to document services in a manner that demonstrates they are reasonable and necessary. Applies Medicare competitive bidding to vacuum erection systems, and requires the Secretary to phase-in a national mail order program for such devices. Requires the Secretary to: (1) revise the testing in New Jersey, Pennsylvania, and South Carolina of a model of prior authorization for repetitive scheduled non-emergent ambulance transport to cover specified additional states; and (2) apply the prior authorization program to all states. Directs the Secretary to submit a plan to Congress for including in the annual report of the Comprehensive Error Rate Testing (CERT) programs data on services (other than medical visits) paid under the physician fee schedule where the fee schedule amount exceeds $250 and where the error rate exceeds 20%.
United States · United States Congress · 12 November 2014
Stop Ebola Act - Prohibits: (1) a consular officer from issuing an immigrant or nonimmigrant visa to any alien who is a citizen or national of a country designated by the World Health Organization as having widespread and intense transmissions under the World Health Organization Ebola Response Roadmap; and (2) an alien from being admitted into the United States if the alien's journey to the United States originated in, or included transit through, any such country.
United States · United States Congress · 18 September 2014
Veteran Education Empowerment Act - Directs the Secretary of Education to award four-year grants to institutions of higher education (IHEs) to establish, maintain, and improve a veteran student center. Requires grantees to be IHEs that: have a population of at least 15,000 students, of which at least 1% are veterans or members of the Armed Forces; are located in a region or community that has a significant veteran population; carry out programs or activities that assist veterans in the local community; and present a sustainability plan demonstrating that their veteran student center will be maintained and will continue to operate after the grant ends. Defines a "veteran student center" as a dedicated space on a campus that provides students who are veterans or members of the Armed Forces with: (1) a lounge or meeting space for such students and veterans in the community, and (2) a centralized office for veteran services that is staffed by trained employees and volunteers. Requires that office to provide such students with assistance in: transitioning from the military to student life, transitioning from the military to the civilian workforce, networking with other students, understanding and obtaining the federal and state benefits for which they may be eligible, and understanding how to succeed in the IHE.
United States · United States Congress · 18 September 2014
Creating American Prosperity through Preservation Act - Amends the Internal Revenue Code, with respect to tax credits for building rehabilitation expenditures, to: (1) allow an increased 30% credit for projects involving $7.5 million or less in rehabilitation expenditures, (2) provide for an additional 2% credit amount for a building that is a qualified energy efficient rehabilitated building (increased energy efficiency of 30% or more), (3) change the placed-in-service requirement for non-historic rehabilitated buildings from before 1936 to 50 years prior to the year in which qualified rehabilitation expenditures are taken into account, and (4) exempt from tax the proceeds of a state historic tax credit.
United States · United States Congress · 18 September 2014
United States-Jordan Defense Cooperation Act of 2014 - Expresses the sense of Congress that expeditious consideration of certifications of letters of offer to sell defense articles, defense services, design and construction services, and major defense equipment to the Hashemite Kingdom of Jordan is fully consistent with U. S. security and foreign policy interests and the objectives of world peace and security. Amends the Arms Export Control Act to include Jordan among the countries eligible for certain streamlined defense sales. Amends the Foreign Assistance Act of 1961 to include Jordan among the countries not required to be included in the annual foreign military training report submitted by the Department of Defense (DOD) and the Department of State to Congress. Authorizes the Secretary of State to enter into a Memorandum of Understanding with Jordan to increase military cooperation, including joint military exercises, personnel exchanges, support for international peacekeeping missions, and enhanced strategic dialogue. Makes specified funds for the foreign military financing funds program available for Jordan, subject to certain requirements.
United States · United States Congress · 10 September 2014
Amends the federal charter of the Veterans of Foreign Wars of the United States to describe the organization as a national association of veterans (currently, an association of men) who, as soldiers, sailors, marines, and airmen, served this Nation in wars, campaigns, and expeditions on foreign soil or in hostile waters. Expands its purpose of assisting widows to that of assisting surviving spouses.
United States · United States Congress · 9 September 2014
Amends the Internal Revenue Code to authorize the Secretary of the Treasury to disclose to any person who provides information indicating a violation of internal revenue laws relating to unauthorized disclosure or inspection of tax information or to unlawful acts of revenue officers or agents: (1) whether an investigation based on such information has been initiated and is open or closed; (2) whether any such investigation substantiated a violation; and (3) whether any action has been taken against a violator, including a referral for prosecution.
United States · United States Congress · 9 September 2014
Amends the Internal Revenue Code to require the Secretary of the Treasury to prescribe regulations for allowing a tax-exempt organization to request an administrative appeal to the Internal Revenue Service (IRS) Office of Appeals of an adverse determination with respect to: (1) the initial or continuing qualification of such organization as tax-exempt, or (2) the initial or continuing classification of such organization as a private foundation or a private operating foundation.
United States · United States Congress · 8 September 2014
Reforming CFPB Indirect Auto Financing Guidance Act - Declares without force or effect Consumer Financial Protection Bureau (CFPB) Bulletin 2013-02 (Indirect Auto Lending and Compliance with the Equal Credit Opportunity Act), published March 21, 2013. Amends the Consumer Financial Protection Act of 2010 to direct the CFPB, when proposing and issuing guidance primarily related to indirect auto financing, to: provide for a public notice and comment period before issuing the guidance in final form; make publicly available all information relied on by the CFPB; redact any information exempt from disclosure under the Freedom of Information Act; consult with the Board of Governors of the Federal Reserve System, the Federal Trade Commission (FTC), and the Department of Justice (DOJ); and study the costs and impacts of the guidance to consumers and women-owned, minority-owned, and small businesses.
United States · United States Congress · 31 July 2014
Amends the Internal Revenue Code, with respect to nondiscrimination requirements for tax-exempt employee pension, profit-sharing, and stock bonus plans, to include protections for older, longer service participants in such plans, including the grandfathering of such participants under defined benefit plans.
United States · United States Congress · 31 July 2014
Welcomes: (1) African leaders to the first United States-Africa Leaders' Summit in Washington, DC, and (2) African trade ministers to the 13th African Growth and Opportunity Act (AGOA) Forum. Recognizes the progress and hope that modern Africa represents in global affairs and economic advancement. Acknowledges the opportunities to boost cultural, trade, and economic relations and partnerships between the United States and Africa. Recognizes the importance of renewing the AGOA program. Encourages implementation of the World Trade Organization (WTO) Trade Facilitation Agreement as one important way to address supply-side barriers and encourage greater trade and investment in Africa.
United States · United States Congress · 31 July 2014
Affirms that: (1) private equity plays an important role in growing and strengthening U.S. businesses throughout all sectors of the economy and in every state and congressional district, and (2) has fostered significant investment in the U.S. economy.
United States · United States Congress · 30 July 2014
Student Worker Exemption Act of 2014 - Amends the Internal Revenue Code to exclude students who are employed by an institution of higher education (IHE) and carrying a full-time academic workload at the IHE from being counted as full-time employees in calculating the IHE's shared responsibility regarding health care coverage under the Patient Protection and Affordable Care Act.
United States · United States Congress · 28 July 2014
Simplifying Technical Aspects Regarding Seasonality Act of 2014 or the STARS Act - Amends the Internal Revenue Code to exempt seasonal employees from the definition of "full-time employee" for purposes of the employer mandate to provide employees with minimum essential health care coverage. Defines "seasonal employee" as an employee who is employed in a position for which the customary annual employment is not more than six months and which requires performing labor or services that are ordinarily performed at certain seasons or periods of the year.
United States · United States Congress · 25 July 2014
Commends the GAVI Alliance, the Bill and Melinda Gates Foundation, the United Nations Children's Emergency Fund (UNICEF), the World Health Organization (WHO), the World Bank, civil society, the private sector, faith-based organizations, and the international community on the progress made in reducing child mortality through the increased availability of vaccines. Supports the ideals and goals of the GAVI Alliance. Recognizes that the United States, in addition to being an important donor, is a critical technical partner to the GAVI Alliance. Encourages the continued use of U.S. Agency for International Development (USAID) and Centers for Disease Control and Prevention (CDC) global immunization resources. Encourages continued U.S. and international commitment and investment, through the GAVI Alliance, to the global effort to ensure that children in developing nations have access to vaccines and immunizations.
United States · United States Congress · 24 July 2014
Veterans' Credit Protection Act - Directs the Secretary of Veterans Affairs (VA) to: (1) conduct outreach to inform veterans of how to resolve credit issues caused by a delayed payment (i.e., a proper invoice that is not paid by the Secretary until after the required payment date); and (2) establish a toll-free telephone number for veterans to report such issues to the Veterans Integrated Service Networks. Requires the Secretary to report annually on the effectiveness of each Network in providing timely payment of proper invoices during both the preceding five-year period and the preceding one-year period. Requires such report to include: the number of veterans who contacted the Secretary regarding delayed payments that could negatively affect their credit; the total amount of interest penalties paid by the Secretary by reason of delayed payments; the number of proper invoices submitted, the amount owed for and the payment status of such invoices, and the periods that elapsed before such invoices were paid; any comments regarding delayed payments made by medical providers; identification of the Networks with the least and most delayed payments; and a description of the best practices to provide timely payment of a proper invoice, including a plan for under-performing Networks to improve. Directs the Comptroller General (GAO) to conduct a study that compares the effectiveness of Networks in providing timely payment of proper invoices.
United States · United States Congress · 24 July 2014
Reaffirms the commitments of the House of Representatives to promoting and protecting religious freedom around the world and providing relief to minority groups facing persecution. Calls on the Department of State to work with the Kurdistan Regional Government, the Iraqi central government, neighboring countries, the diaspora community in the United States, the United Nations (U.N.) High Commissioner for Refugees, and other key stakeholders to help secure safe havens for those claiming amnesty in Iraq. Requests the addition of a Special Representative for Religious Minorities to be included in Prime Minister al-Maliki's newly reconstructed government.
United States · United States Congress · 24 July 2014
Condemns the religious bigotry, property destruction, and violent attacks on, and intimidation of, Iraqi civilians by armed extremists. Calls upon the government of Iraq to protect the safety and constitutional rights of all Iraqi citizens. Calls on the President, Secretary of State, and the U.S. Permanent Representative to the United Nations (U.N.) to implement a humanitarian intervention to protect civilians, stabilize the security situation in the Nineveh Plain region of Iraq, and facilitate humanitarian assistance in the Kurdistan region to help absorb the influx of refugees. Calls on the U.S. Permanent Representative to the United Nations to work with the United Nations High Commissioner for Refugees to document human rights abuses against Iraqi civilians and develop a plan to facilitate access to potable water, health care, fuel, electricity, and basic security for the most vulnerable civilian populations. Calls on the United Nations High Commissioner for Refugees to coordinate with international humanitarian organizations working in Iraq to develop an effective strategy for resettlement assistance and mechanisms to ensure that assistance reaches the intended recipients.
United States · United States Congress · 15 July 2014
Securing Access Via Excellence for Medicare Home Health Act of 2014 or the SAVE Medicare Home Health Act of 2014 - Amends title XVIII (Medicare) of the Social Security Act, with respect to the prospective payment system (PPS) for home health services, to repeal the rebasing reduction adjustment for 2014 and subsequent years required by the Patient Protection and Affordable Care Act (PPACA). Establishes a calendar year 2014 payment adjustment under such PPS. Directs the Secretary of Health and Human Services (HHS) to conduct a detailed analysis of the rebasing reduction in Medicare payments for home health services promulgated under the rule for home health prospective payment system rate update for calendar year 2014. Directs the Secretary to specify a home health all-cause all-condition hospital unplanned readmission measure for readmissions (for any cause) to a hospital for an individual entitled to benefits under Medicare part A (Hospital Insurance) (or enrolled under Medicare part B [Supplementary Medicare Insurance]) and who is receiving post-hospital home health services. Requires this measure to be risk adjusted for potentially preventable readmission to a hospital for such an individual. Directs the Secretary of Health and Human Services (HHS) to establish: (1) a Medicare home health agency value-based purchasing program (HHA VBP) under which value-based incentive payments are made in a year to home health agencies, and (2) performance standards for application of the unplanned readmission measure. Directs the Secretary to develop by regulation a methodology for assessing the total performance of each home health agency based on these performance standards. Directs the Secretary to: (1) withhold from the payment rates made for each year for home health services the amount necessary so that enactment of this Act is estimated not to result in any net change in payments made for Medicare services, and (2) provide for a distribution of a portion of those withheld amounts for performance payments to home health agencies. Directs the Medicare Payment Advisory Commission (MEDPAC) to review the progress of the HHA VBP and make appropriate recommendations on any improvements that should be made to the program.
United States · United States Congress · 14 July 2014
Local Care for Veterans Act - Directs the Secretary of Veterans Affairs (VA) to ensure that a veteran may elect to receive health care treatment and services under the Patient-Centered Community Care program if: (1) the veteran is enrolled in the VA health care system and resides not more than 50 miles from the nearest VA facility that the Secretary has identified in a prospectus level lease request as being deficient with respect to providing certain treatment or services or as needing expansion; and (2) the Secretary determines that such deficiency has not been resolved or such expansion has not occurred.
United States · United States Congress · 10 July 2014
Federal Duck Stamp Act of 2014 - Amends the Migratory Bird Hunting and Conservation Stamp Act to increase the price of duck stamps, which are required to hunt migratory waterfowl, from $15 to $25. Authorizes the Department of the Interior to reduce the price of stamps for a hunting year if the increase in the stamp price resulted in a reduction in revenues deposited in the Migratory Bird Conservation Fund. Establishes a subaccount in the Fund to be used by Interior to acquire easements for the conservation of migratory birds. Directs the Secretary of the Treasury to transfer all amounts in excess of $15 from the sale of each stamp to the subaccount. Requires Interior to include in an annual report of the Migratory Bird Conservation Commission an assessment of the status of wetlands conservation projects for migratory bird conservation purposes, including an accounting of all expenditures made for acquisition of federal lands.
United States · United States Congress · 10 July 2014
Expedited Family Reunification Act of 2014 - Amends the William Wilberforce Trafficking Victims Protection Reauthorization Act of 2008 to provide that any unaccompanied alien child (UAC) who has not been a victim of a severe form of trafficking in persons or does not have a credible fear of persecution on returning to his or her country of nationality or of last habitual residence shall be: (1) placed in removal proceedings, (2) eligible for voluntary departure at no cost to the child, and (3) provided with access to counsel. (Currently such expedited removal requirements apply to unaccompanied children from countries that are contiguous to the United States.) Directs the Secretary of State to negotiate agreements, in addition to countries contiguous to the United States, between the United States and Belize, Costa Rica, El Salvador, Guatemala, Honduras, Nicaragua, Panama, and any other appropriate country regarding the repatriation of children. Applies the requirements of this Act to any UAC apprehended on or after June 15, 2012.
United States · United States Congress · 30 June 2014
Illegal Entry Accountability Act of 2014 - Directs the Secretary of State to suspend all U.S. foreign assistance to Mexico, Honduras, Guatemala, and El Salvador, except for assistance under the international narcotic control law enforcement program. Allows reinstatement of assistance only if Congress determines that Mexico, Honduras, Guatemala, and El Salvador have taken sufficient action to mitigate unlawful U.S.-Mexico border crossings by their respective citizens.
United States · United States Congress · 25 June 2014
Charitable Automobile Red-Tape Simplification Act of 2014 or the CARS Act of 2014 - Amends the Internal Revenue Code, with respect to the tax deduction for charitable contributions, to modify the substantiation rules for donations of qualified vehicles (i.e., motor vehicles manufactured primarily for use on public streets, roads, and highways and boats or airplanes) to require: (1) a statement with respect to such qualified vehicles and a good faith estimate of their value at the time of donation; and (2) a contemporaneous written acknowledgement of the contribution by the donee organization, with information about the donor and the qualified vehicle.
United States · United States Congress · 17 June 2014
Equalizing Transparency for Veterans Act - Directs the Secretary of Veterans Affairs (VA) to biennially publish information on the VA's provision of health care on a VA Internet database that is publicly available. Includes among that information for each VA medical facility: quality measures regarding inpatient and outpatient care that the Secretary of Health and Human Services (HHS) is required to make publicly available under the Medicare program; the average length of stay, opioid prescription rate, and suicide rate for patients discharged from the facility; and the average number of days a patient waited for an appointment or procedure at such facility. Includes in such information for each VA nursing home any quality measures the Secretary of HHS makes publicly available regarding Medicare nursing homes. Directs the Secretary to establish a process to validate the published information. Requires the Secretary to annually submit a plan to Congress to improve each VA medical facility that ranks within the bottom quartile on each quality measure used by the Secretary to rank such facilities. Directs the Secretary to establish a toll-free telephone number for individuals to use to notify the Secretary of low-quality care being provided at a VA medical facility.
United States · United States Congress · 17 June 2014
Facilitating Investments in Local Markets Act or the FILM Act - Amends the Internal Revenue Code, with respect to the expensing of the costs of qualified film and television productions, to: (1) extend through 2015 provisions allowing such expensing, and (2) allow such expensing for the costs of certain live theatrical productions.
United States · United States Congress · 12 June 2014
Ensuring Equal Access to Treatments Act of 2014 - Amends title XVIII (Medicare) of the Social Security Act, with respect to the prospective payment system for hospital outpatient department (OPD) services, to direct the Secretary of Health and Human Services (HHS) to create certain additional groups of covered OPD services that classify separately, from those that do not utilize such a drug, procedures that utilize a drug (other than contrast agents and diagnostic radiopharmaceuticals) that both has a cost above the drug packaging threshold and functions as a supply when used in a diagnostic test or procedure.
United States · United States Congress · 11 June 2014
Promotion and Expansion of Private Employee Ownership Act of 2014 - Amends the Internal Revenue Code to: (1) extend to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer securities to an S corporation-sponsored employer stock ownership plan (ESOP); and (2) allow a tax deduction for 50% of the interest incurred on loans to S corporation-sponsored ESOPs for the purchase of employer securities. Directs the Secretary of the Treasury to establish the S Corporation Employee Ownership Assistance Office to foster increased employee ownership of S corporations. Amends the Small Business Act to define "ESOP business concern" and allow such a concern to continue to qualify for loans, preferences, and other programs under such Act.
United States · United States Congress · 11 June 2014
Expresses the sense of the House of Representatives that: (1) the government of Mexico should release U.S. Marine Sgt. Andrew Tahmooressi and provide for his return to the United States so he can receive appropriate medical assistance, and (2) the President should utilize the full powers and authorities of his office to secure Sgt. Tahmooressi's release.
United States · United States Congress · 30 May 2014
Empower Employees Act - Prohibits federal agencies, including executive, legislative, and judicial agencies, the United States Postal Service (USPO), the Postal Regulatory Commission (PRC), and the government of the District of Columbia, from deducting labor organization fees from the salaries of their employees.
United States · United States Congress · 28 May 2014
Elimination of Tariffs on Education for Children's Act or the ETEACH Act - Amends the Harmonized Tariff Schedule of the United States to grant duty-free treatment to electronic educational devices designed or intended primarily for children.
United States · United States Congress · 22 May 2014
Amends the Internal Revenue Code to: (1) make permanent the additional 50% depreciation allowance (bonus depreciation) for qualified property (i.e., property which has a recovery period of 20 years or less and is computer software, water utility property, or qualified leasehold or retail improvement property); (2) make permanent the election to increase the alternative minimum tax (AMT) credit limitation in lieu of bonus depreciation; and (3) allow an additional depreciation allowance for a tree or vine bearing fruits or nuts, in the taxable year in which the tree or vine is planted, or grafted to a plant, in the ordinary course of the taxpayer's farming business.
United States · United States Congress · 22 May 2014
Roofing Efficiency Jobs Act of 2014 - Amends the Internal Revenue Code to classify any qualified energy-efficient cool roof replacement property as 20-year property for depreciation purposes. Defines "qualified energy-efficient cool roof replacement property" as any roof system that: (1) is placed in service above conditioned or semiheated space on an eligible commercial building, (2) replaces an existing roof system, (3) is a low-slope roof, and (4) includes insulation meeting specified standards and a primary roof covering that has a cool roof surface. Requires the adjustment for depreciation to the earnings and profits of a real estate investment trust for any taxable year, in the case of such property, to be determined under the alternative depreciation method, except that the recovery period shall be 20 years.
United States · United States Congress · 22 May 2014
Amends the Internal Revenue Code, with respect to the low-income housing tax credit, to make permanent the minimum 9% credit rate for new buildings that are not federally-subsidized and to establish a minimum 4% credit rate for existing buildings that are not federally-subsidized.
United States · United States Congress · 20 May 2014
Veterans TRICARE Choice Act - Allows an individual who is eligible to participate in the TRICARE program (a Department of Defense [DOD] managed health care program) to: (1) elect to be ineligible to enroll in such program, (2) make tax deductible contributions to a health savings account during the period such individual elects to be ineligible for TRICARE coverage, and (3) enroll in the TRICARE program at a later date during a special enrollment period.
United States · United States Congress · 7 May 2014
Personal Holding Company Tax Parity and Reinvestment Act - Amends the Internal Revenue Code to exclude dividends received by a U.S. shareholder from a controlled foreign corporation from the definition of "personal holding company income" for purposes of personal holding company taxation.
United States · United States Congress · 2 May 2014
Expresses the sense of the House of Representatives that Attorney General Eric H. Holder, Jr. should appoint a special counsel, without further delay, to investigate the targeting of conservative nonprofit advocacy groups by the Internal Revenue Service (IRS).
United States · United States Congress · 1 May 2014
Modifies the definition of “antique firearm” under federal firearms provisions and the Internal Revenue Code to include firearms manufactured in or before 1913 (currently, 1898).
United States · United States Congress · 30 April 2014
No Bonuses for Tax Delinquent IRS Employees Act of 2014 - Prohibits the payment of any performance award (including, but not limited to, bonuses, step increases, and time off) to an employee of the Internal Revenue Service (IRS) who owes an outstanding federal tax debt.
United States · United States Congress · 29 April 2014
Insurance Capital Standards Clarification Act of 2014 - Amends the Dodd-Frank Wall Street Reform and Consumer Protection Act concerning establishment of minimum leverage and minimum risk-based capital requirements on a consolidated basis for a depository institution holding company or a nonbank financial company supervised by the Board of Governors of the Federal Reserve System (Board). States that federal banking agencies shall not be required to subject any person to such minimum capital requirements, to the extent that such person either: (1) acts in its capacity as a regulated insurance entity regulated by a state insurance regulator, or (2) is a regulated foreign subsidiary engaged in the business of insurance (including a regulated foreign affiliate of such subsidiary). Exempts from any requirement to prepare holding company financial statements in accordance with Generally Accepted Accounting Principles any Board-supervised depository institution holding company or nonbank financial company that is also a person regulated by a state insurance regulator or a regulated foreign subsidiary (or a regulated foreign affiliate) that files its holding company financial statements using only Statutory Accounting Principles in accordance with state law.
![Official portrait of Rep. Boustany, Charles W., Jr. [R-LA-3]](https://www.congress.gov/img/member/114_rp_la_3_boustany_charles_200.jpg)