United States · United States Congress · 17 May 2001
Nazi Benefits Termination Act of 2001 - Denies Federal public benefits to individuals who have been participants in Nazi persecution. Authorizes the Attorney General, if an individual who has applied for or is receiving a Federal public benefit may have been such a participant, to provide an opportunity for a hearing on the record with respect to the matter. Requires an immigration judge who finds that the respondent has been a participant in Nazi persecution to: (1) promptly issue an order declaring the respondent to be ineligible for any Federal public benefit and prohibiting any person from providing such a benefit to the respondent; and (2) transmit a copy of the order to any governmental entity or person known to be providing such a benefit. Authorizes the Attorney General to review any finding or conclusion made or order issued and to complete such review within 30 days (otherwise such finding, conclusion, or order shall be final). Provides for the appeal of findings or orders by an aggrieved party to the U.S. Court of Appeals for the Federal Circuit.
United States · United States Congress · 17 May 2001
Computer Equipment Common Sense Depreciation Act - Amends the Internal Revenue Code to establish a two-year recovery period for depreciation (including alternative depreciation for tax-exempt use property, etc.) of computers and peripheral equipment used in manufacturing.
United States · United States Congress · 9 May 2001
Prohibits the Secretary of the Army from contracting for the purchase of berets, authorizing or requiring the wearing of berets, or issuing a beret for use as standard army headgear until the Secretary certifies that any shortfall of army ammunition has been eliminated. Makes the prohibition inapplicable to army specialized units for which the wearing of berets is specifically authorized.
United States · United States Congress · 8 May 2001
Full Equality for Americans Abroad Act - Directs the Secretary of Commerce to ensure that all American citizens living abroad be included in each future decennial census of population for purposes of the tabulations required for the apportionment of Representatives in Congress among the several States and for other purposes. Enacts into law a specified provision directing the Secretary to submit a report by no later than September 30, 2001, on methodological, logistical, and other issues associated with the inclusion of such citizens in future decennial censuses for apportionment, redistricting, and other purposes.
United States · United States Congress · 3 May 2001
Fallen Hero Survivor Benefit Fairness Act of 2001 - Amends the Taxpayer Relief Act of 1997 to extend to survivors of public safety officers killed in the line of duty before December 31, 1996, the same tax benefits available to the survivors of such officers killed after such date (the exclusion from gross income of any survivor annuity received on account of the death of a public safety officer killed in the line of duty).
United States · United States Congress · 3 May 2001
National Museum of African American History and Culture Act of 2001 - Establishes within the Smithsonian Institution the National Museum of African American History and Culture to be operated as a center for scholarship and a location for museum training, public education, exhibits, and collection and study of items and materials relating to the life, art, history, and culture of African Americans form slavery and the era of reconstruction to the Harlem renaissance, the civil rights movement, and beyond. Establishes the National Museum of African American History and Culture Council. Requires the Council to appoint a Director to manage the Museum. Authorizes the Council to plan, design, reconstruct, renovate, and expand the Arts and Industries Building to house the Museum.
United States · United States Congress · 3 May 2001
Nuclear Decommissioning Funds Clarification Act - Amends the Internal Revenue Code to revise provisions concerning, among other things: (1) the limitation on the amounts which may be paid into a Nuclear Decommissioning Reserve Fund; and (2) the deduction allowed for nuclear decommissioning costs.
United States · United States Congress · 3 May 2001
Calls for establishment of a Year for National Unity and Family Renewal to invoke the intercession of God to bring about national unity, national reconciliation, and family renewal in the new millennium.
United States · United States Congress · 1 May 2001
Medicare Puerto Rico Hospital Payment Parity Act of 2001 - Amends title XVIII (Medicare) of the Social Security Act to revise: (1) the payment formula to increase base payment amounts to Puerto Rico hospitals; and (2) the calculation of Medicare disproportionate share payments for prospective payment system hospitals in Puerto Rico.
United States · United States Congress · 1 May 2001
Amends the Internal Revenue Code to revise the category of "non-collectible" coins eligible for inclusion in individual retirement accounts and other individually directed pension plan accounts.
United States · United States Congress · 1 May 2001
Expresses the sense of Congress that the Constitution provides that all individual citizens have the right to keep and bear arms, which right supersedes the power and authority of any government.
United States · United States Congress · 26 April 2001
Human Cloning Prohibition Act of 2001 - Prohibits any person or entity, in or affecting interstate commerce, from: (1) performing or attempting to perform human cloning; (2) participating in such an attempt; (3) shipping or receiving the product of human cloning; or (4) importing such a product. Expresses the sense of Congress that: (1) the Federal Government should advocate for and join an international effort to prohibit human cloning; and (2) the President should commission a study by the National Bioethics Advisory Commission or a successor group of the arguments for and against the use of cloning to produce human embryos solely for research.
United States · United States Congress · 26 April 2001
Justice for Victims of Iraqi Aggression Act - Directs the Foreign Claims Settlement Commission of the United States (U.S. Commission) to receive, determine the validity of, and certify claims by U.S. nationals against the Government of Iraq for losses that occurred as a result of Iraq's invasion of Kuwait. Authorizes the Secretary of the Treasury to establish an Iraqi Claims Fund. Vests in the President Iraqi Government assets in the United States that have been blocked pursuant to the International Emergency Economic Powers Act. Requires the President to liquidate them and transfer the proceeds to the Fund to satisfy claims against the Government of Iraq by U.S. nationals, as well as claims of the U.S. Government and of U.S. corporations. Sets forth requirements with respect to the payment of such claims. Requires the U.S. Commission to coordinate with the United Nations Compensation Commission with regard to compensation paid to UN claimants under this Act.
United States · United States Congress · 26 April 2001
Expresses the sense of Congress that: (1) Lithuania, Latvia, and Estonia are to be commended for their progress toward political and economic liberty and meeting the guidelines for prospective members of the North Atlantic Treaty Organization (NATO); (2) such countries would make an outstanding contribution toward furthering NATO goals should they become members; (3) extension of full NATO membership to the Baltic states would contribute to stability, freedom, and peace in the Baltic region and Europe as a whole; and (4) with complete satisfaction of NATO guidelines and criteria for membership, such countries should be invited to become full NATO members.
United States · United States Congress · 25 April 2001
Reforestation Tax Act of 2001 - Amends the Internal Revenue Code to allow a deduction to a taxpayer who has a qualified timber gain in an amount equal to the qualified percentage of such gain. Decreases the amortization period for reforestation expenditures.
United States · United States Congress · 4 April 2001
Medical Savings Account Availability Act of 2001 - Amends the Internal Revenue Code with respect to medical savings accounts to: (1) repeal restrictions on the number of accounts which may be established; and (2) expand the availability of such accounts to individuals other than the self-employed and employees of small employers.
United States · United States Congress · 4 April 2001
Citizen Legislature and Political Freedom Act - Amends the Federal Election Campaign Act of 1971(FECA) to terminate limitations on Federal election campaign contributions after 2002. Amends the Internal Revenue Code to terminate after December 31, 2001, the designation of income tax payments to the Presidential Election Campaign Fund. Terminates the Fund itself and the Presidential Primary Matching Payment Account after December 31, 2002, and transfers any amounts remaining in the Fund to the general fund of the Treasury. Amends FECA, in the case of a political committee of a national political party, to require reports of all funds transferred to any political committee of a State or local political party, without regard to whether or not the funds are otherwise treated as contributions or expenditures under such Act (soft money). Requires any political committee of a State or local political party to file with the Federal Election Commission (FEC) a copy of any report on disbursements it is required under a State or local law, rule, or regulation to submit to the State or local government. Revises current deadlines for notification of contributions by a campaign committee. Declares that the "best efforts" exception to noncompliance with FECA shall not apply with respect to information regarding the identification of any contributor of more than $200 in the aggregate during a calendar year (thus requiring strict observance of reporting deadlines for all such contributions). Provides that, except with the separate, prior, written, voluntary authorization of each individual involved, it shall be unlawful for described labor organizations to collect from or to assess its members or nonmembers any dues, initiation fee, or other payment if any part of it will be used for political activity in which the labor organization is engaged. Changes the name of the FEC to the Federal Campaign Regulation Commission.
United States · United States Congress · 4 April 2001
Second Amendment Rights Protection Act of 2001 - Amends the Brady Handgun Violence Prevention Act to prohibit the use of appropriated funds for: (1) any system to implement the Act that does not require and result in the immediate destruction of all information submitted by or on behalf of any person who has been determined not to be prohibited from owning a firearm; and (2) the implementation or collection of any tax or fee by any Federal officer, agent, or employee, or by any State or local officer or agent acting on behalf of the United States, in connection with such implementation. Authorizes any person aggrieved by a violation of this Act to bring an action in Federal district court and, if successful, to receive damages, punitive damages, and such other remedies as the court may determine to be appropriate, including a reasonable attorney's fee.
United States · United States Congress · 4 April 2001
Publicly Traded Partnership Equity Act of 2001 - Amends the Internal Revenue Code to include distributions from publicly traded partnerships as qualifying income of regulated investment companies. Excludes such distributions from the source-based inclusion limitation applicable to other partnerships. Applies specified passive activity provisions for publicly traded partnerships to regulated investment companies.
United States · United States Congress · 4 April 2001
Amends Internal Revenue Code provisions concerning designated settlement funds to exempt from tax any designated settlement fund established for the principal purpose of resolving and satisfying present and future claims relating to asbestos. Sets forth special rules concerning asbestos liability losses.
United States · United States Congress · 4 April 2001
Amends the Internal Revenue Code to restore, increase, and make permanent the exclusion from gross income for amounts received under qualified group legal services plans.
United States · United States Congress · 4 April 2001
Electric Power Industry Tax Modernization Act - Amends the Internal Revenue Code to permit a governmental unit to make an irrevocable election to terminate certain tax-exempt bond financing for electric output facilities. Sets forth provisions concerning independent transmission companies. Provides for the exclusion from gross income as contributions to capital of certain amounts received by electric utilities. Revises the special rules concerning the tax treatment of nuclear decommissioning costs.
United States · United States Congress · 3 April 2001
Military Overseas Voter Empowerment Act of 2001 - Amends the Soldiers' and Sailors' Civil Relief Act of 1940 to provide that, for purposes of voting for a Federal or State office, a person who is absent from a State in compliance with military or naval orders shall not, solely by reason of that absence be deemed to have: (1) lost a residence or domicile in that State, without regard to whether or not the person intends to return to that State; (2) acquired a residence or domicile in any other State; or (3) become a resident in or a resident of any other State. Amends the Uniformed and Overseas Citizens Absentee Voting Act to provide for: (1) extension of registration and balloting rights for absent uniformed services voters to State and local elections; (2) treatment of applications and absentee ballots submitted by absent uniformed services voters; and (3) coverage of recently separated uniformed services voters as absent uniformed services voters. Directs the Secretary of Defense to carry out a demonstration project under which absent uniformed services voters are permitted to cast ballots in the regularly scheduled general election for Federal office for November 2002 through an electronic voting system.
United States · United States Congress · 3 April 2001
Capital Gains Tax Rate Reduction Act of 2001 - Amends the Internal Revenue Code to: (1) reduce the 10 and 20 percent individual capital gains tax rates to 5 and 10 percent respectively; (2) repeal provisions providing for reduced capital gain rates for qualified five year gains; and (3) with respect to the alternative minimum tax, reducing the 10 and 20 percent maximum tax rate on net capital gain for individuals to 5 and 10 percent respectively.
United States · United States Congress · 3 April 2001
Amends the Internal Revenue Code, with respect to taxation of U.S. shareholders of controlled foreign corporations, to permanently extend the subpart F exemption (which excludes such income from the shareholder's foreign personal holding company income) for active financing (banking, financing, or similar business) income earned on business operations overseas. (Thus permits American financial services firms doing business abroad to defer U.S. tax on their earnings from their foreign financial services operations until such earnings are returned to the U.S. parent company.)
United States · United States Congress · 28 March 2001
Veterans' Higher Education Opportunities Act of 2001 - Amends Federal veterans' benefits provisions to change the amount of monthly veterans' educational assistance allowance under the Montgomery GI Bill from a fixed amount adjusted for inflation to an amount equal to the average monthly costs of tuition and expenses for commuter students at public institutions of higher education that award baccalaureate degrees (75 percent of such amount for veterans whose initial obligated period of active duty is two years). Requires the Secretary of Veterans Affairs to determine such average monthly costs each year and to publish such amounts in the Federal Register.
United States · United States Congress · 28 March 2001
Amends the Internal Revenue Code to make revisions concerning the treatment of tip income for specified services, including treating a limited amount of tips as property transferred by gift.
United States · United States Congress · 28 March 2001
Investment Competitiveness Act - Amends the Internal Revenue Code to exempt interest-related dividends and short-term capital gain dividends received from a regulated investment company from the 30 percent tax on the income of nonresident aliens and foreign corporations not connected with a U.S. business, subject to exception. Revises provisions concerning: (1) the estate tax treatment of stock in certain regulated investment companies owned by a nonresident; and (2) the distribution of U.S. property by a qualified investment entity (currently, a real estate investment trust).
United States · United States Congress · 28 March 2001
Amends the Internal Revenue Code to include wireless telecommunications equipment in the definition of qualified technological equipment for purposes of determining the depreciation treatment of such equipment under the accelerated cost recovery system.
United States · United States Congress · 22 March 2001
Providing Annual Pap Tests to Save Women's Lives Act of 2001 - Amends title XVIII (Medicare) of the Social Security Act, as amended by the Medicare, Medicaid, and SCHIP Benefits Improvement and Protection Act of 2000, to extend coverage of screening pap smears and screening pelvic exams to annual examinations regardless of whether a woman is of childbearing age or at high-risk.
United States · United States Congress · 22 March 2001
Constitutional Amendment - Requires that any bill, resolution, or other legislative measure changing the internal revenue laws shall require for final adoption in each House the concurrence of two-thirds of the Members of that House voting and present, unless the bill is determined at the time of adoption, in a reasonable manner prescribed by law, not to increase the internal revenue by more than a de minimis amount. States that for purposes of determining any increase, there shall be excluded any increase resulting from the lowering of an effective rate of any tax. Requires journal entry of any vote. Permits the waiver of such requirement, for up to two years, if there is a declaration of war or if the United States is engaged in a military conflict which causes an imminent and serious threat to national security and is so declared by a joint resolution which becomes law.
United States · United States Congress · 21 March 2001
Amends the Animal Welfare Act to eliminate the provision permitting interstate movement of live fighting birds if the fighting venture is to take place in a State allowing such fights.
United States · United States Congress · 20 March 2001
National Right-to-Work Act - Amends the National Labor Relations Act and the Railway Labor Act to repeal those provisions that permit employers, pursuant to a collective bargaining agreement that is a union security agreement, to require employees to join a union as a condition of employment (including provisions permitting railroad carriers to require, pursuant to such an agreement, payroll deduction of union dues or fees as a condition of employment).
United States · United States Congress · 19 March 2001
Access to Innovation for Medicare Patients Act of 2001- Amends title XVIII (Medicare) of the Social Security Act, as amended by the Medicare, Medicaid, and SCHIP Benefits Improvement and Protection Act of 2000, to provide for Medicare coverage of self-injected biologicals approved by the Food and Drug Administration that are prescribed as a complete replacement for a drug or biological that otherwise cannot be self-administered.
United States · United States Congress · 15 March 2001
Marriage Tax Elimination Act of 2001 - Amends the Internal Revenue Code (IRC) to provide that the basic standard deduction on a joint return shall be equal to 200 percent of the dollar amount of an individual who is not married. Provides a schedule for making, by 2005, the maximum taxable income in the lowest married bracket equal to double the maximum taxable income in the lowest single filer bracket. Increases the earned income credit phaseout amount on a joint return by $2,000. Revises IRC provisions relating to limitation based on tax liability and the definition of such liability to provide that the aggregate amount of credits allowed as nonrefundable personal credits shall not exceed the sum of: (1) the taxpayer's regular tax liability for the taxable year reduced by the foreign tax credit; and (2) the tax imposed by the alternative minimum tax.
United States · United States Congress · 14 March 2001
Transportation Tax Equity and Fairness Act - Amends the Internal Revenue Code to repeal the special fuel excise tax on railroads and inland waterway transportation. Subjects diesel fuel used in trains to the additional tax for the Leaking Underground Storage Tank Trust Fund.
United States · United States Congress · 14 March 2001
Amends the Internal Revenue Code to classify qualified leasehold improvement property (defined as certain improvements made to an interior portion of nonresidential real property) as ten-year property for depreciation purposes under the Accelerated Cost Recovery System.
United States · United States Congress · 14 March 2001
Comprehensive Retirement Security and Pension Reform Act of 2001 - Amends the Internal Revenue Code (the Code) with respect to pensions. (All the following are amendments to the Code, except where the Employee Retirement Income Security Act of 1974, ERISA, is mentioned.) Increases: (1) annual dollar Individual Retirement Account (IRA) contribution limits; and (2) benefit and contribution limits, with indexes for inflation. Revises requirements relating to: (1) plan loans for subchapter S owners, partners, and sole proprietors; and (2) specified top-heavy rules. Provides that elective deferrals shall not be taken into account for purposes of limits on certain plan contributions. Repeals specified coordination requirements for deferred compensation plans of State and local governments and tax-exempt organizations. Revises certain deduction limits for stock bonus and profit sharing trusts and for defined contribution plans. Provides for optional treatment of elective deferrals as after-tax contributions. Allows individuals age 50 or older to make additional contributions to an applicable employer plan (section 401(k) or similar plan). Sets forth requirements relating to equitable treatment for contributions of employees to defined contribution plans. Provides for faster vesting of certain employer matching contributions under the Code and ERISA. Revises: (1) minimum distribution rules; (2) requirements relating to tax treatment of division of section 457 plan benefits upon divorce; and (3) provisions for safe harbor relief for hardship withdrawals from 401(k) plans. Permits, under certain conditions, rollovers: (1) from and to various types of plans; (2) of IRAs into workplace retirement plans; and (3) of after-tax contributions in an exempt trust. Sets forth a hardship exception to the 60-day rule. Sets forth requirements for treatment of forms of distribution available under transferor and transferee plans under the Code and ERISA. Revises restrictions on distributions, including the same desk exception. Allows trustee-to-trustee transfers to purchase permissive service credit with respect to governmental defined benefit plans. Allows employers to disregard rollovers for purposes of cash-out amounts, under retirement plan provisions of the Code. Revises minimum distribution and inclusion requirements for section 457 plans. Repeals, for plan years beginning in 2004 and following years, the current liability full funding limit under the Code and ERISA. Revises maximum contribution deduction rules, and applies them to all defined benefit plans. Allows an employer, in determining the amount of nondeductible contributions for any taxable year, to elect not to take into account any contributions to a defined benefit plan except to the extent they exceed the full-funding limitation. Establishes an excise tax for the failure of a defined benefit plan or an individual account plan (except governmental, church, and other specified plans) subject to minimum funding standards to meet specified notice requirements, under the Code and ERISA, for plan amendments which significantly reduce benefit accruals. Makes certain compensation limitations for defined benefit plans inapplicable to governmental and multiemployer plans. Prohibits combining or aggregating a multiemployer plan with any other plan maintained by the employer for the purpose of applying such limitations. Amends the Taxpayer Relief Act of 1997 to protect the investment of employee contributions to 401(k) plans by providing that specified requirements apply to elective deferrals for plan years beginning after December 31, 1998. Requires that pension benefit statements be furnished annually (once every three years for defined benefit plans) or on request. Establishes an excise tax for certain prohibited allocations of stock in an S corporation ESOP. Revises Code and ERISA requirements relating to timing of plan valuations. Allows applicable dividends of ESOPs to be reinvested without loss of dividend deduction. Repeals a transition rule relating to certain highly compensated employees under the Tax Reform Act of 1986. Directs the Secretary to modify specified regulations with respect to certain plan participation by employees of tax-exempt entities. Treats the provision of certain retirement planning services by an employer for an employee as a de minimis fringe benefit to the extent it is not treated as a working condition fringe. Directs the Secretary of the Treasury to provide simplified annual filing requirements for retirement plans with assets below a specified amount, if they cover: (1) one participant (an owner and spouse); or (2) fewer than 25 employees. Directs the Secretary to continue to update and improve the Employee Plans Compliance Resolution System, or any successor program. Repeals a multiple use test. Allows certain alternative ways of satisfying nondiscrimination, coverage, and line of business rules. Exempts plans maintained by any governmental entity from certain nondiscrimination rules. Directs the Secretary to modify specified regulations relating to the notice and consent period regarding distributions. Revises ERISA provisions relating to: (1) annual report dissemination; (2) the National Summit on Retirement Savings; (3) missing participants; (4) Pension Benefit Guaranty Corporation (PBGC) reduction of premiums for new plans of small employers and of additional premiums for new and small plans; (5) PBGC authority to pay interest on premium overpayment refunds; (6) substantial owner benefits in terminated plans; (7) civil penalties for breach of fiduciary responsibility; and (8) benefit suspension notices. Prescribes time requirements for plan amendments or annuity contract amendments.
United States · United States Congress · 14 March 2001
Death Tax Elimination Act - Repeals the estate tax, gift tax, and the tax on generation-skipping transfers, effective January 1, 2011. Provides for annual reductions of the tax until such date. Increases the unified estate and gift tax credit to $1.3 million. Repeals the estate and gift tax provisions applicable to family-owned businesses. Amends provisions concerning the special rules for allocation of the generation-skipping tax (GST) exemption to provide, as a general rule, that: (1) if any individual makes an indirect skip during such individual's lifetime, any unused portion of such individual's GST exemption shall be allocated to the property transferred to the extent necessary to make the inclusion ratio for such property zero; and (2) if the amount of the indirect skip exceeds such unused portion, the entire unused portion shall be allocated to the property transferred. Declares that, if a trust is severed in a qualified severance, the trusts resulting from such severance shall be treated as separate trusts thereafter. Revises valuation rules for gifts for which a gift tax return was filed or deemed allocation made. Provides that, if an allocation of the GST exemption to any transfers of property is deemed to have been made at the close of an estate tax inclusion period, the value of the property shall be its value at such time. Directs the Secretary of the Treasury to prescribe circumstances and procedures under which extensions of time will be granted to make an allocation of GST exemption or an election not to apply specified allocation requirements to certain lifetime direct skips, indirect skips, or transfers to a particular trust. Increases the permissible number of partners or shareholders in a closely held business for purposes of eligibility for an extension of estate tax payments.
United States · United States Congress · 13 March 2001
Budget Responsibility and Efficiency Act of 2001 - Amends the Congressional Budget Act of 1974 to revise the Federal and congressional budget processes by establishing a two-year budgeting and appropriations cycle and timetable. Defines the budget biennium as the two consecutive fiscal years beginning on October 1 of any odd-numbered year. Conforms provisions of the Rules of the House of Representatives, provisions governing the President's budget, and requirements for certain strategic and performance plans and reports to the biennial framework. Provides a point of order against any measure that contains a specific authorization of appropriations unless such authorization is for each fiscal year in a biennium. Requires the President's budget submission for FY 2004 to identify budget accounts for which an appropriation should be made for each fiscal year of the FY 2004-2005 biennium. Directs congressional committees, during the 108th Congress, to work with the Comptroller General to develop plans to transition program authorizations to a multi-year schedule. Sets forth additional transition requirements. Makes this Act applicable to budget resolutions and appropriations for the biennium beginning with FY 2006.
United States · United States Congress · 13 March 2001
Amends the Internal Revenue Code to repeal specified occupational taxes relating to distilled spirits, wine, and beer. Revises recordkeeping requirements for wholesale and retail liquor dealers. Makes it unlawful for any liquor dealer (except one selling beer exclusively) to purchase distilled spirits from any person other than a specified wholesale liquor dealer.
United States · United States Congress · 8 March 2001
Secure Access to Firearms Enhancement (SAFE) Act of 2001 - Amends the Federal criminal code to provide for reciprocity for the carrying of certain concealed firearms in different States by persons who are not prohibited by Federal law from possessing a firearm and who are: (1) carrying a valid State license or permit for carrying a concealed firearm; or (2) otherwise entitled to carry a concealed firearm in their State of residence.
United States · United States Congress · 8 March 2001
Declares Executive Order 13166, "Improving Access to Services for Persons with Limited English Proficiency," to be null and void. Prohibits the use of funds for the promulgation or enforcement of an executive order that creates an entitlement to services provided in a language other than English.
United States · United States Congress · 8 March 2001
Housing Bond and Credit Modernization and Fairness Act of 2001 - Amends the Internal Revenue Code to: (1) repeal the required use of certain principal repayments on mortgage subsidy bond financings to redeem bonds; (2) modify the purchase price limitation under mortgage subsidy bond rules based on median family income; and (3) define the term "area median gross income" for low-income housing credit projects.
United States · United States Congress · 8 March 2001
Reservists Tax Relief Act of 2001 - Amends the Internal Revenue Code to allow the deduction, as a trade or business expense, of certain expenses of members of a reserve component of the U.S. armed forces incurred in connection with such service.
United States · United States Congress · 7 March 2001
Innocence Protection Act of 2001 - Amends the Federal judicial code to authorize a person convicted of a Federal crime to apply to the appropriate Federal court for DNA testing to support a claim that the person did not commit: (1) the Federal crime of which the person was convicted; or (2) any other offense that a sentencing authority may have relied upon when it sentenced the person with respect to such crime. Sets forth: (1) guidelines for the court to use in ordering DNA testing; (2) post-testing procedures; (3) provisions regarding preservation of evidence; (4) criminal penalties for destroying or altering DNA evidence; and (5) provisions regarding post-conviction DNA testing in State criminal justice systems. Prohibits a State from denying an application for DNA testing made by a prisoner in State custody who is under sentence of death if specified conditions apply. Provides grants to prosecutors for DNA testing programs. Establishes the National Commission on Capital Representation. Withholds funds from States not complying with standards for capital representation. Provides for capital defense incentive grants and resource grants. Increases compensation in Federal cases, and sets forth provisions regarding compensation in State cases, where an individual is unjustly sentenced to death. Adds a certification requirement in Federal death penalty prosecutions. Expresses the sense of Congress regarding the execution of juvenile offenders and the mentally retarded.
![Official portrait of Rep. Crane, Philip M. [R-IL-8]](https://www.congress.gov/img/member/c000873_200.jpg)