United States · United States Congress · 15 November 2007
Indian School Construction Act - Directs the Secretary of the Interior to establish a pilot program under which eligible Indian tribes have the authority to issue tribal school modernization bonds to provide funds for the construction, rehabilitation, and repair of tribal schools, including advance planning and design. Permits a tribe to use amounts received through a bond issue to enter contracts: (1) for the design and engineering of the school; and (2) with financial advisors, underwriters, attorneys, trustees, and other professionals to provide assistance to the tribe in issuing bonds. Makes any tribal school modernization bond issued by a tribe subject to a trust agreement. Authorizes the Secretary to deposit not more than $50 million into a tribal school modernization escrow account and to accept additional amounts from other federal agencies and non-federal public or private sources. Declares that no bond shall be an obligation of, nor shall payment of the principal be guaranteed by, the United States, the tribes, or their schools. Exempts from federal income tax any earnings through the investment of funds under the control of a trustee. Amends the Internal Revenue Code to allow a tax credit to individuals who hold such bonds.
United States · United States Congress · 15 November 2007
Establishes a Joint Select Committee on Earmark Reform to study and report to the House and the Senate on the practices of the legislative and executive branch regarding earmarks in authorizing, appropriation, tax, and tariff measures. Makes it out of order to consider a bill, joint resolution, or conference report containing a congressional earmark, limited tax benefit, or limited tariff benefit until the filing of such report.
United States · United States Congress · 14 November 2007
Prevention of Unsafe Licensing Act - Amends the REAL ID Act of 2005 to prohibit a state from issuing a driver's license or identification document to a person unless the state has satisfied certain citizenship or lawful immigration status verification requirements.
United States · United States Congress · 9 November 2007
Title X Abortion Provider Prohibition Act - Amends the Public Health Service Act to prohibit the Secretary of Health and Human Service from providing any federal family planning assistance to an entity unless the entity certifies that, during the period of such assistance, the entity will not perform, and will not provide any funds to any other entity that performs, an abortion. Excludes an abortion where: (1) the pregnancy is the result of an act of rape or an act of incest against a minor; or (2) a physician certifies that the woman suffered from a physical disorder, injury, or illness that would place the woman in danger of death unless an abortion is performed, including a condition caused by or arising from the pregnancy. Excludes hospitals from such requirement so long as the hospital does not provide funds to any non-hospital entity that performs an abortion. Requires the Secretary to annually provide Congress: (1) information on grantees who performed abortions under the exceptions; and (2) a list of entities to which grant funds are made available.
United States · United States Congress · 9 November 2007
Declares that the United States should continue to promote, in the Doha Development Round negotiations, effective multilateral agreements to prohibit fishing subsidies that promote overcapitalization, overfishing, and illegal, unregulated, and unreported fishing.
United States · United States Congress · 7 November 2007
Military Construction and Veterans Affairs and Related Agencies Appropriations Act, 2008 - Appropriates funds for FY2008 for the Department of Defense (DOD) for: (1) military construction for the Army, Navy and Marine Corps, and Air Force (military departments), DOD, the Army and Air National Guard, and the Army, Navy, and Air Force reserves; (2) the North Atlantic Treaty Organization (NATO) Security Investment Program; (3) family housing construction and related operation and maintenance for the military departments and DOD; (4) the Department of Defense Family Housing Improvement Fund; (5) DOD chemical demilitarization construction; and (6) the Department of Defense Base Closure Accounts of 1990 and 2005. Appropriates funds for the Department of Veterans Affairs (VA) for: (1) the Veterans Benefits Administration; (2) readjustment benefits; (3) veterans insurance and indemnities; (4) the Veterans Housing Benefit Program Fund; (5) the Vocational Rehabilitation Loans Program; (6) the Native American Veteran Housing Loan Program; (7) guaranteed transitional housing loans for homeless veterans; (8) the Veterans Health Administration; (9) the National Cemetery Administration; (10) the Office of Inspector General; (11) construction for major and minor projects; and (12) grants for the construction of extended care facilities and veterans cemeteries. Appropriates funds for: (1) the American Battle Monuments Commission; (2) the U.S. Court of Appeals for Veterans Claims; (3) cemeterial expenses, Army; and (4) the Armed Forces Retirement Home. Specifies restrictions and authorities regarding the use of funds appropriated in this Act.
United States · United States Congress · 6 November 2007
Secure America Through Verification and Enforcement Act of 2007 or SAVE Act of 2007 - Sets forth border security and enforcement provisions, including provisions respecting: (1) increases in Border Patrol and investigative personnel; (2) recruitment of former military personnel; (3) use of Department of Defense (DOD) equipment; (4) infrastructure improvements; (5) aerial and other surveillance; (5) a national strategy to secure the borders; (6) emergency deployment of Border Patrol agents; and (7) expansion of the Customs-Trade Partnership Against Terrorism along the northern and southern borders. Amends the Immigration and Nationality Act and specified maritime law sections to revise alien smuggling provisions. Sets forth provisions respecting border security on certain federal lands under the jurisdiction of the Secretary of Agriculture or the Secretary of the Interior. Border Law Enforcement Act - Authorizes a border relief grant program for a tribal, state, or local law enforcement agency in a county within 25 miles of the southern border of the United States. Amends the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 to make the basic employment eligibility confirmation pilot program permanent. Sets forth conditions for the mandatory use of the E-verify system. Requires: (1) employer/employee notification of social security number mismatches and multiple uses, and related information sharing with the Department of Homeland Security (DHS); and (2) establishment of electronic birth and death registration systems. Amends the Internal Revenue Code to: (1) penalize specified employers for failure to correct information returns; and (2) prohibit employers from deducting from gross income wages paid to unauthorized aliens, with an exception for an employer participating in the basic employment eligibility confirmation program. Increases criminal alien program (CAP) personnel. Establishes within DHS a rewards program to assist in the elimination of commercial operations to produce or sell fraudulent immigration-related documents and to assist in the investigation, prosecution, or disruption of commercial alien smuggling operations. Provides for: (1) increased alien detention facilities; (2) additional district court judgeships; and (3) a media campaign to inform the public of changes made by this Act including a multilingual media campaign explaining noncompliance penalties.
United States · United States Congress · 31 October 2007
Amends Rule XXI (Restrictions on Certain Bills) of the Rules of the House of Representatives to make it out of order to consider any bill, joint resolution, or conference report, containing appropriations within the jurisdiction of the Subcommittee on Military Quality of Life and Veterans Affairs, and Related Agencies of the Committee on Appropriations if such measure also contains appropriations within the jurisdiction of any other subcommittee of that Committee. (Thus requires that general appropriations for military construction and veterans' affairs be considered as stand-alone measures.) Exempts from such requirement any measure making supplemental appropriations or continuing appropriations for up to 60 days.
United States · United States Congress · 31 October 2007
Declares that Congress should not impose any new performance fee, tax, royalty, or other charge relating to the public performance of sound recordings on a local radio station for broadcasting sound recordings over-the-air, or on any business for such public performance of sound recordings.
United States · United States Congress · 29 October 2007
Designates the facility of the United States Postal Service located at 3701 Altamesa Boulevard in Fort Worth, Texas, as the "Master Sergeant Kenneth N. Mack Post Office Building."
United States · United States Congress · 25 October 2007
Designates the facility of the United States Postal Service located at 797 Sam Bass Road in Round Rock, Texas, as the "Marine Corps Corporal Steven P. Gill Post Office Building."
United States · United States Congress · 23 October 2007
Trade Adjustment Assistance and Training Improvement Act of 2007 - Amends the Trade Act of 1974 to revise requirements with respect to the filing of a petition for certification of eligibility to apply for trade adjustment assistance (TAA) by a group of adversely affected workers in a firm or subdivision (including agricultural firm or subdivision). Revises TAA group eligibility requirements for such workers and for adversely affected secondary workers. Sets forth a process for administrative reconsideration of Secretary of Labor determinations that deny certification of eligibility to apply for TAA by a group of adversely affected workers. Revises: (1) trade readjustment allowance (TRA) eligibility requirements for adversely affected workers (including to provide for the the payment of an additional TRA provided certain conditions are met); and (2) training program requirements for adversely affected workers. Establishes a program where adversely affected workers that have been certified for TAA may alternatively elect to receive wage supplement and health insurance costs tax credit benefits from the state provided certain requirements are met. Authorizes the Secretary to award grants to community colleges or entities that provide training for occupations in demand in order to expand available training slots and prepare adversely affected workers for occupations in demand. Extends the TAA program for firms and farmers through FY2012. Amends the Internal Revenue Code to: (1) authorize the reduction of the credit against the federal unemployment tax liability of a state that fails to meet certain benchmark requirements in the provision of reemployment services and training to adversely affected workers under the TAA program; and (2) make TAA wage supplement recipients eligible for a health insurance costs tax credit.
United States · United States Congress · 23 October 2007
Affordable Footwear Act of 2007 - Expresses the sense of Congress that the elimination of duty on certain imported footwear would provide significant benefit to U.S. consumers, particularly lower-income families. Amends the Harmonized Tariff Schedule of the United States to provide for the duty-free treatment of certain footwear (including children's shoes) made of rubber or plastics that are imported into the United States. Amends the Caribbean Basic Economic Recovery Act to provide footwear imported directly from Haiti into the United States with the same preferential treatment that is provided to certain imported footwear under the Dominican Republic-Central American-United States Free Trade Agreement.
United States · United States Congress · 18 October 2007
Urges Palestinian Authority President Mahmoud Abbas, who is also Chairman of his Fatah party, to officially abrogate the 10 articles in the Fatah Constitution that call for Israel's destruction and terrorism against Israel, oppose any political solution to the Israeli-Palestinian conflict, and label Zionism as racism. Condemns the continuing existence of these articles as part of the Fatah Constitution.
United States · United States Congress · 16 October 2007
Supports the designation of a Country Music Month (October). Honors country music for its long history of supporting America's armed forces and its tremendous impact on national patriotism.
United States · United States Congress · 16 October 2007
Commends the 147th Fighter Wing on their 90th anniversary for serving nobly at home and abroad in every major conflict our nation has been engaged in since World War II.
United States · United States Congress · 15 October 2007
Family Tax Relief Act of 2007 - Amends the Internal Revenue Code to increase the maximum amount of the child tax credit from $1,000 to $1,200. Makes permanent amendments to such credit made by the Economic Growth and Tax Relief Reconciliation Act of 2001 relating to offset against the alternative minimum tax, refundability, and inflation adjustment.
United States · United States Congress · 9 October 2007
Andrew Larochelle God, Family, and Country Act of 2007 - Authorizes the Architect of the Capitol to permit the acknowledgment of God on flag certificates issued at the request of a Member of the United States House of Representatives or of the United States Senate.
United States · United States Congress · 3 October 2007
Recognizes and honors the 50th anniversary of the dedication of the Sam Rayburn Library and Museum on October 9, 2007, as well as completion of phase one of the museum restoration program. Recognizes also the many supporters and contributors whose efforts have helped maintain and improve the Library and Museum.
United States · United States Congress · 2 October 2007
Designates the facility of the United States Postal Service located at 1190 Lorena Road in Lorena, Texas, as the "Marine Gunnery Sgt. John D. Fry Post Office Building."
United States · United States Congress · 2 October 2007
Designates the facility of the United States Postal Service located at 424 Clay Avenue in Waco, Texas, as the "Army PFC Juan Alonso Covarrubias Post Office Building."
United States · United States Congress · 27 September 2007
Extension of Vital Tax Policy Act of 2007 - Amends the Internal Revenue Code to extend through 2008 the taxpayer election to deduct state and local sales taxes in lieu of state and local income taxes.
United States · United States Congress · 25 September 2007
Condemns all attacks upon the memory of veterans and their service to the United States, as exemplified by the incident of vandalism of September 7, 2007, (at the Vietnam Veterans War Memorial, Washington, D.C.).
United States · United States Congress · 24 September 2007
Expresses the sense of Congress that: (1) Congress should verify that current immigration and border security laws are enforced; (2) the Secretary of Homeland Security should ensure the expedited construction of the border fence; (3) a report required by the Secretary concerning progress made toward achieving and maintaining operational control over the international border should include recommendations to enhance U.S. national security on the northern border and emphasize the Administration's commitment to protecting both the southern and northern borders; (4) Congress should fully fund the 18,000 Border Patrol agents currently authorized; and (5) there should be an expansion of the program under which state and local law enforcement authorities investigate, detain, and arrest aliens who have violated U.S. law.
United States · United States Congress · 19 September 2007
Government Shutdown Prevention Act - Provides for automatic continuing appropriations if any regular appropriation for a fiscal year (or, if applicable, for each fiscal year in a biennium) does not become law before the beginning of such fiscal year, or a joint resolution making continuing appropriations is not in effect. Appropriates amounts necessary to continue any project or activity for which funds were provided in the preceding fiscal year: (1) in the corresponding regular appropriation Act for such preceding fiscal year; or (2) if such legislation did not become law, then in the joint resolution making continuing appropriations for such preceding fiscal year. Requires the appropriations and funds made available, and authority granted, for any fiscal year for a project or activity to be available for the period beginning with the first day of a lapse in appropriations and ending with the earlier of: (1) the date on which the applicable regular appropriation bill for such fiscal year becomes law (whether or not such law provides for such project or activity) or a continuing resolution making appropriations becomes law, as the case may be; or (2) the last day of such fiscal year.
United States · United States Congress · 19 September 2007
SCHIP Extension Act of 2007 - Amends title XXI (State Children's Health Insurance) (SCHIP) of the Social Security Act (SSA) to: (1) extend SCHIP through FY2008 and the first six months of FY2009; (2) provide additional allotments to states to address SCHIP funding shortfalls for the same period of time; and (3) authorize qualifying states to elect to receive the enhanced portion of the SCHIP matching rate for coverage of certain children under SSA title XIX (Medicaid).
United States · United States Congress · 19 September 2007
Expresses support for the goals and ideals of a National Cardiopulmonary Resuscitation and Automated External Defibrillator Awareness Week to establish programs to increase public training in cardiopulmonary resuscitation and automated external defibrillator use and to increase public access to defibrillators.
United States · United States Congress · 17 September 2007
New IDEA (Illegal Deduction Elimination Act) - Amends the Internal Revenue Code to deny a tax deduction for wages paid to or on behalf of an unauthorized alien.
United States · United States Congress · 7 September 2007
Clear Law Enforcement for Criminal Alien Removal Act of 2007 or the Charlie Norwood CLEAR Act of 2007 - States that: (1) state and local law enforcement personnel, in the course of their routine duties, have the inherent authority to investigate, apprehend, or transfer to federal custody aliens in the United States (including interstate transportation of such aliens to detention centers) in order to assist in the enforcement of U.S. immigration laws; and (2) effective two years after enactment of this Act, a state that has in effect a statute, policy, or practice prohibiting such law enforcement assistance shall not receive certain federal incarceration assistance. Provides for the listing of immigration violators in the National Crime Information Center database. Directs states and localities to provide the Secretary of Homeland Security (DHS) with specified information about apprehended aliens who are believed to be in violation of U.S. immigration laws. Provides federal reimbursement for related state and local costs. (States that such provision shall not require state or local enforcement officials to provide DHS with information related to a victim of a crime or witness to a criminal offense.) Directs the Secretary to make grants to states and political subdivisions that enforce immigration laws in the course of their routine law enforcement duties for special equipment and facilities related to arresting, detaining, or transporting illegal aliens. Directs the Secretary to: (1) construct or acquire 20 additional detention facilities for aliens detained pending removal (or a decision on removal); and (2) consider the transfer of military installations under base closure laws for such purposes. Amends the Immigration and Nationality Act with respect to illegal aliens apprehended by state or local authorities to provide for: (1) federal custody upon state or local request; and (2) state or local compensation for related incarceration and transportation costs. States with respect to an alien subject to removal that the Attorney General or Secretary shall ensure such alien's detention in an adequate (as defined by this Act) state or local prison, detention center, or other comparable facility prior to his or her removal examination. Directs the Secretary to establish immigration-related training for state and local personnel. Provides: (1) personal liability immunity to the same extent as corresponding federal immunity for state or local personnel enforcing immigration laws within the scope of their duties under this Act; and (2) civil rights money damage immunity for state or local agencies enforcing immigration laws unless their personnel violated criminal law in such enforcement. Continues the institutional removal program (IRP), which shall be expanded to all states. Authorizes state or local detention of an illegal alien after completion of such alien's prison sentence for: (1) up to 14 days to facilitate federal transfer; or (2) until transfer to the U.S. Immigration and Customs Enforcement. Authorizes appropriations for FY2008 and subsequent fiscal years for the state criminal alien assistance program (SCAAP).
United States · United States Congress · 4 August 2007
Requires the Secretary of the Treasury to enter into an agreement with the Free File Alliance to provide a forms-based software service for all individual taxpayers to electronically prepare and file their federal income tax returns through the Internal Revenue Service (IRS) website, free of charge, for taxable years beginning after 2007. Requires the Free File Alliance to meet certain standards promulgated by the federal government for business responsibility and commerciality of products or services. Prohibits the Secretary from implementing a return-free tax system for taxable years beginning after 2007, unless authorized to do so by an Act of Congress.
United States · United States Congress · 4 August 2007
Directs the Clerk of the House of Representatives to request the Senate to return H.R. 3161 (making FY2008 appropriations for agriculture, rural development, the Food and Drug Administration, and related agencies programs) and modify the engrossment of the bill to prohibit fund use: (1) to employ an alien who is not authorized to be employed in the United States; and (2) for rental housing assistance to an alien not authorized to receive such assistance.
United States · United States Congress · 3 August 2007
Pulmonary Hypertension Research and Education Act of 2007 - Amends the Public Health Service Act to require the Director of the National Heart, Lung, and Blood Institute to expand, intensify, and coordinate the Institute's pulmonary hypertension research activities. Requires the Director to establish a Pulmonary Hypertension Clinical Research Network to conduct clinical trials to evaluate new treatment approaches for pulmonary hypertension and facilitate collaboration among investigators with expertise in pulmonary hypertension. Directs the network to include: (1) a steering committee; and (2) an Institute project scientist. Provides for the establishment of a national Pulmonary Hypertension Preceptorship and Training Program to facilitate the direct education and training of medical professionals by experienced pulmonary hypertension specialists in clinical settings. Requires the Secretary, acting through the Director of the Centers for Disease Control and Prevention (CDC), to develop and disseminate to the public information regarding pulmonary hypertension. Requires the Secretary, acting through the Administrator of the Health Resources and Services Administration (HRSA) and the Director of CDC, to develop and disseminate to health care providers information on pulmonary hypertension to ensure that providers remain informed about the disease, its presenting symptoms, and current treatment options. Requires the Comptroller General to conduct a study on the coverage standards that apply to individuals with pulmonary hypertension under Medicare and Medicaid.
United States · United States Congress · 3 August 2007
Amends the Trade Act of 1974 to extend from September 30, 2007, through December 31, 2007, the authorization of appropriations for the trade adjustment assistance program for workers, firms (including agricultural firms), and farmers.
United States · United States Congress · 3 August 2007
Davis-Bacon Repeal Act - Repeals the Davis-Bacon Act (which requires that the locally prevailing wage rate be paid to various classes of laborers and mechanics working under federally-financed or federally-assisted contracts for construction, alteration, and repair of public buildings or public works).
United States · United States Congress · 1 August 2007
Student and Teacher Safety Act of 2007 - Requires local educational agencies to have in effect policies that deem to be reasonable and permissible a search of any minor student on public school grounds if conducted by a full-time teacher or school official, acting on any reasonable suspicion based on professional experience and judgment, to ensure that the school and students remain free from the threat of all weapons, dangerous materials, or illegal narcotics. Requires search measures to be reasonably related to search objectives, without being excessively intrusive in light of the nature of the offense and the student's age and sex. Denies Safe and Drug Free School funds, provided under the Elementary and Secondary Education Act of 1965, to local educational agencies that fail to comply with this Act.
United States · United States Congress · 31 July 2007
HSA Improvement and Expansion Act of 2007 - Amends Internal Revenue Code provisions relating to health savings accounts (HSAs) to: (1) allow HSAs to incorporate flexible spending and health reimbursement arrangements; (2) increase the annual HSA contribution limitation; (3) permit the use of HSAs to purchase health insurance; (4) allow the payment of certain medical expenses incurred before the establishment of an HSA; (5) allow veterans eligible for service-connected disability benefits to establish an HSA; and (6) allow spouses to make increased catch-up contributions to a single HSA.
United States · United States Congress · 31 July 2007
American Life Sciences Competitiveness Act of 2007 - Amends the Internal Revenue Code to allow biomedical research corporations to: (1) engage in investment activity involving shifts in ownership without incurring limitations on net operating loss carryforwards; (2) claim a full research and development tax credit for contract research expenses (currently, limited to 65%); (3) claim a business tax credit for 20% of eligible countermeasures research expenses (for biomedical threats); and (4) claim a tax-free rollover of gain from stock sales reinvested in another biomedical research corporation. Expands the tax credit for clinical testing expenses for drugs to treat rare diseases (orphan drugs) to include expenses incurred after an application is made to the Food and Drug Administration (FDA) but before receipt of an orphan drug designation. Allows individual taxpayers a 20% tax credit for equity investments in small biomedical research firms engaged in incubational research (i.e., research conducted prior to large-scale clinical trials).
United States · United States Congress · 31 July 2007
Travel Promotion Act of 2007 - Establishes the Corporation for Travel Promotion as a nonprofit corporation that is not an agency or establishment of the U.S. government. Makes the Corporation subject to the provisions of the District of Columbia Nonprofit Corporation Act. Requires the Corporation, among other things, to provide useful information to people interested in traveling to the United States, identify and address perceptions in other countries regarding U.S. entry policies, and promote U.S. travel. Establishes in the Treasury the Travel Promotion Fund. Requires the transfer of Treasury funds to the Corporation, requiring nonfederal matching funds. Authorizes the U.S. government, if a fully automated electronic system is implemented to determine, in advance of travel, the eligibility of an alien to travel to the United States, to charge an applicant a system use fee. Amends the International Travel Act of 1961 to replace references to the United States National Tourism Organization with references to the Corporation. Modifies various requirements applicable to the Tourism Policy Council. Amends the Department of Commerce and Related Agencies Appropriations Act, 2003 to remove provisions establishing the United States Travel and Tourism Promotion Advisory Board.
United States · United States Congress · 31 July 2007
Supports the goals and ideals of Cambodian-American Freedom Day. Recognizes: (1) the 32nd anniversary of the arrival of the first Cambodian immigrants to the United States; and (2) the contributions Cambodian-Americans have made to the United States.
United States · United States Congress · 30 July 2007
National Infantry Museum and Soldier Center Commemorative Coin Act - Directs the Secretary of the Treasury to mint and issue $1 coins emblematic of the courage, pride, sacrifice, sense of duty, and history of the U.S. Infantry, in commemoration of the legacy of the U.S. Army Infantry and the establishment of the National Infantry Museum and Soldier Center. Expresses the sense of Congress that the coins should be struck at the U.S. Mint at West Point, New York, to the greatest extent possible. Restricts coin issuance to calendar year 2012. Requires a $10 surcharge per coin, and payment of all surcharges received to the National Infantry Foundation to establish an endowment to support the maintenance of the National Infantry Museum and Soldier Center.
United States · United States Congress · 30 July 2007
Extends condolences to the family of Marvin Harold Zindler (investigative journalist in Houston, Texas) and his Channel 13 KTRK family. Mourns his passing and honors him for his service to the people of Houston, American citizens, and the international community, particularly politically underrepresented, economically powerless, and physically ill and disabled people, through his entrepreneurial journalism.
United States · United States Congress · 19 July 2007
Condemns the United Nations Human Rights Council for ignoring severe human rights abuses in other countries while choosing to unfairly target Israel. Urges the Council to: (1) remove Israel from its permanent agenda; and (2) hold special sessions to address other countries where human rights abuses are being committed and adopt real reform as was intended when the Council replaced the United Nations Commission on Human Rights. Urges the United States to: (1) make every effort in the U.N. General Assembly to ensure that the Council lives up to its mission to protect human rights around the world; and (2) work with the General Assembly to ensure that only countries who have a well-established commitment to protecting human rights serve on the Council.
United States · United States Congress · 17 July 2007
Revises corporate average fuel economy standards (CAFE standards) provisions for non-passenger and passenger automobiles to: (1) provide for increased average fuel economy standards for non-passenger and passenger automobiles; (2) permit separate average fuel economy standards for non-passenger and passenger automobiles based on vehicle attributes related to fuel economy; and (3) establish a corporate average fuel economy credit transferring program within a manufacturer's fleet. Provides for the establishment of a public education campaign to provide information to U.S. drivers about immediate measures that may be taken to conserve transportation fuel.
United States · United States Congress · 12 July 2007
Small Business Tax Equalization and Compliance Act of 2007 - Amends the Internal Revenue Code to extend the tax credit for social security taxes paid for employee cash tips to employers of cosmetologists. Requires employers of cosmetologists to report income and tips of their cosmetologist employees and to provide income and tip information to self-employed cosmetologists to whom they pay more than $600 in the taxable year. Imposes similar reporting requirements upon individuals who rent chairs to cosmetologists. Requires such employers to provide their cosmetologist employees and self-employed cosmetologists with information on the tax and tip reporting obligations of employees and self-employed individuals.
United States · United States Congress · 12 July 2007
Farmland Relief Act of 2007 - Amends the Internal Revenue Code to double the period allowed to taxpayers for identifying and completing exchanges of like kind property for purposes of the nonrecognition of gain from such exchanges.