United States · United States Congress · 17 November 2004
Community Restoration and Revitalization Act of 2004 - Amends the Internal Revenue Code to: (1) allow an increased rehabilitation tax credit for certain low-income buildings; (2) allow a basis reduction adjustment for property eligible for the credit; (3) increase the credit for certain smaller buildings; (4) allow property eligible for the credit to be used for lodging purposes; (5) modify placed-in-service rules for credit property; (6) modify qualification rules for credit property that is tax-exempt use property; and (7) increase the credit for buildings in high cost areas.
United States · United States Congress · 16 November 2004
Recognizes that the "Trust in the Lives of Older Women" program benefits older women by decreasing their stress, isolation, anxiety, and depression and providing trust, support, friendship, community, and mental stimulation. Commends the "Trust in the Lives of Older Women" program for encouraging older women to stay healthy and to continue making contributions to their communities. Encourages community groups, including religious organizations, colleges and universities, and community centers to participate in the program by starting groups in their communities.
United States · United States Congress · 7 October 2004
Firearm Theft Prevention Act of 2004 - Amends the Internal Revenue Code to allow a nonrefundable tax credit for up to 25 percent of the cost of a safe in a residence for the storage of firearms which includes a secure locking mechanism and is designed to prevent unauthorized access by children under the age of 18. Limits the amount of such credit to $250.
United States · United States Congress · 15 September 2004
Amends the Internal Revenue Code to permit premature distributions from certain tax-exempt retirement plans without penalty to individuals residing or holding real property within an area declared by the President as a disaster area due to a natural disaster at least part of which occurred in 2004, if such distributions are made within six months after the disaster declaration.
United States · United States Congress · 13 September 2004
(This measure has not been amended since it was introduced. The summary of that version is repeated here.) Thanks, pays tribute to, and expresses gratitude to all of those who assisted in the significant hospitality, logistical, and security efforts to successfully execute the 2004 national political conventions in Boston, Massachusetts, and New York City, New York.
United States · United States Congress · 9 September 2004
Designates the facility of the United States Postal Service located at 1475 Western Avenue, Suite 45, in Albany, New York, as the "Lieutenant John F. Finn Post Office."
United States · United States Congress · 9 September 2004
Increases the death gratuity payable with respect to members of the Armed Forces from $12,000 to $50,000. Makes this increase applicable to deaths occurring on or after September 11, 2001. Requires the Secretary of Defense to derive funds for payments under this Act in FY 2005 from travel funds for personnel of the Office of the Secretary.
United States · United States Congress · 9 September 2004
Recognizes the courage of the members of the U.S. Armed Forces who participated in the Battle of Peleliu and of all veterans who fought in the Pacific Theater during World War II. Urges the Secretary of the Interior to recognize the year 2004 as the 60th anniversary of that battle, work to protect historic sites of the Peleliu Battlefield National Historic Landmark, and establish commemorative programs honoring the Americans who fought at those sites.
United States · United States Congress · 22 July 2004
Children's Health Protection and Improvement Act of 2004 - Amends title XXI (State Children's Health Insurance Program) (SCHIP) of the Social Security Act (SSA) to revise the extended availability through FY 2004 of SCHIP allotments for FY 1998 through 2001. Specifies formulae for amounts to be used in computing redistributions for FY 2003, 2003, and 2004. Provides for reallocation of 70 percent of the expiring FY 1998, 1999, and 2000 funds to States that have fully expended their annual allotments. Extends the availability of the remaining 30 percent of such expiring funds with the States that currently have them. Permits 50 percent of the total amount of a State's unexpended FY 2002 SCHIP allotments to remain available through FY 2006. Permits 50 percent of the total amount of a State's unexpended FY 2003 and 2004 SCHIP allotments to remain available through the end of FY 2007. Requires redistribution of the other 50 percent of such funds to States that have fully spent their allotments during the three-year period they were available. Requires a second redistribution according to the same 70-30 formula of any retained or redistributed funds still unexpended at the end of the two-year extention or redistribution. Provides for continued authority for qualifying States to use certain funds for Medicaid expenditures.
United States · United States Congress · 21 July 2004
Controlled Substances Export Reform Act of 2004 - Amends the Controlled Substances Import and Export Act to authorize the Attorney General to allow any narcotic drug in schedule I, II, III, or IV or any non-narcotic controlled substance in schedule I or II (covered drug) to be exported from the United States to a country for subsequent export to another country if: (1) both the country to which the covered drug is exported from the United States (first country) and the country to which it is subsequently exported (second country) are parties to the Single Convention on Narcotic Drugs, 1961, and the Convention on Psychotropic Substances; (2) the first and second countries have each maintained an adequate system of drug import controls; (3) regarding the first country, the covered drug is consigned to a holder of such permits or licenses as required under that country's laws and a permit to import the drug has been issued; (4) regarding the second country, substantial evidence that the drug is to be consigned to a permit holder as required under that country's laws is furnished, a permit to import it is to be issued, there is an actual need for the drug, and it will not be re-exported; (5) within 30 days after export from the first country, the person who exported it from the United States certifies that re-export has occurred; and (6) the Attorney General has issued a permit to export the covered drug from the United States.
United States · United States Congress · 21 July 2004
NASA and JPL 50th Anniversary Commemorative Coin Act - Directs the Secretary of the Treasury, in commemoration of the 50th anniversary of the establishment of the National Aeronautics and Space Administration (NASA) and the Jet Propulsion Laboratory (JPL) to mint and issue: (1) ten dollar gold coins; (2) five dollar gold coins; (3) one dollar silver coins; and (4) half-dollar silver coins emblematic of the 50 years of exemplary and unparalleled achievements of NASA and JPL. Directs each Federal agency and U.S. instrumentality that has in its possession any craft or any part of a craft that flew in space to: (1) retrieve any gold, silver, copper, and other precious metal that may be used in the production of any coins under this Act from such craft or part; and (2) deposit such metals with the Director of the United States Mint. Requires that all sales of coins minted under this Act include a surcharge of : (1) $75 per coin for the ten dollar coin; (2) $35 per coin for the five dollar coin; (3) $10 per coin for the one dollar coin; and (4) $3 for the half-dollar coin, which shall be paid by the Secretary to the NASA Family Assistance Fund for the purposes of providing financial assistance to the families of NASA personnel who die as a result of injuries suffered in the performance of their official duties.
United States · United States Congress · 20 July 2004
Encourages the International Olympic Committee to choose New York City as the site of the 2012 Olympic Games. Hopes that the United States will be selected as the host country of such Games and pledges cooperation and support for their successful fulfillment in the highest Olympic tradition.
United States · United States Congress · 14 July 2004
Freedom of the Press Reinforcement Act - Amends the Immigration and Nationality Act to allow aliens who are representatives of foreign press, radio, film, or other foreign information media to enter the United States as B (temporary visitors for business) nonimmigrants under the visa waiver program.
United States · United States Congress · 7 July 2004
Urges the President to report to Congress: (1) annually on progress in pursuing multilateral and bilateral trade negotiations to eliminate specified trade barriers described in the Trade Act of 2002; and (2) early in the 109th Congress on proposed alternatives to the disparate treatment of direct and indirect taxes presently provided by the World Trade Organization (WTO) and other proposals for redressing the tax disadvantage to U.S. businesses and workers, either by changes to the U.S. corporate income tax or by the adoption of an alternative, including assessment of the impact of corporate tax rates, a system based on the principal of territoriality, and a border adjustment for exports such as is already allowed by the WTO for indirect taxes.
United States · United States Congress · 24 June 2004
Stem Cell Research Enhancement Act of 2004 - Amends the Public Health Service Act to require the Secretary of Health and Human Services to conduct and support research that utilizes human embryonic stem cells if: (1) the stem cells were derived from human embryos donated from in vitro fertilization clinics for the purpose of fertility treatment and were in excess of the needs of the individuals seeking such treatment; (2) the embryos will never be implanted in a woman and would otherwise be discarded; and (3) such individuals donate the embryos with written informed consent and receive no financial or other inducements.
United States · United States Congress · 24 June 2004
Amends the Internal Revenue Code to allow the nonrecognition of up to $50 million of gain (for capital gains tax purposes) from the sale of a telecommunications business to a qualified business. Defines "qualified business" to mean: (1) for a telecommunications sale including any interest in a broadcast station, any person that owns, directly or indirectly, a 50 percent or greater interest in ten or fewer broadcast stations; and (2) for any other telecommunications sale, any individual, partnership, or corporation with net assets not exceeding $30 million and average after-tax income for the two preceding taxable years of not more than $10 million. Restricts to three the number of telecommunications sales a qualified business may complete without forfeiting tax deferral. Requires the recapture of deferred gain if a qualified business resells a telecommunications business within five years, unless the resale is to another qualified business or the sales proceeds are reinvested in another telecommunications business within 60 days of the resale. Authorizes the Small Business Administration to guarantee loans made to a qualified business for the purchase of a telecommunications business. Requires security for such loans, including forfeiture of any Federal Communications Commission license of a borrower who defaults on a loan.
United States · United States Congress · 23 June 2004
Establishes: (1) a Center for Scientific and Technical Assessment to provide timely advice to Congress on scientific and technical aspects of public policy issues, administered by a Director; and (2) a Technical Assessment Board to provide guidance to the Director to ensure that the Center provides timely and useful responses to congressional requests. Authorizes the Director to appoint, with the approval of the Comptroller General, a Deputy Director. Prohibits the Director and Deputy Director from engaging in any other business, vocation, or employment, or (except with the Comptroller General's approval) holding any office in, or acting in any capacity for, any organization, agency, or institution with which the Center makes any contract or other arrangement under this Act. Permits: (1) any Member of Congress to make requests to the Board that the Center conduct an investigation and report to the requester, within a specified time period, on any matter relating to scientific and technical assessment (and sets priorities for requests); and (2) the Director to establish an advisory panel as necessary to support each technical assessment report. Requires each report to be subject to peer review before delivery to the committee or Member requesting it. Provides for public release of unclassified reports, subject to a delay of up to two weeks at the request of the Board or a Member.
United States · United States Congress · 23 June 2004
Amends the Tropical Forest Conservation Act of 1998 to authorize: (1) appropriations for concessional loan debt reduction for developing countries with tropical forests; (2) specified amounts for program audits and evaluations; and (3) principal and interest payments in local currency (under the Foreign Assistance Act of 1961 and the Agricultural Trade Development and Assistance Act of 1954).
United States · United States Congress · 23 June 2004
Amends the Millennium Challenge Act of 2003 to repeal the FY 2004 funding limitation for the "threshold program" which assists a candidate low-income country to become eligible to enter into an economic development Millennium Challenge Compact with the United States. (Matches "threshold program" duration with the Compact program.)
United States · United States Congress · 21 June 2004
Designates the facility of the United States Postal Service located at 19504 Linden Boulevard in St. Albans, New York, as the "Archie Spigner Post Office Building."
United States · United States Congress · 21 June 2004
Patient Bill of Rights Act of 2004 - Amends the Public Health Service Act, the Employee Retirement Income Security Act of 1974, and the Internal Revenue Code to apply patient protection and quality care standards to group health plans and issuers of health insurance coverage. Applies such standards also to Federal health insurance programs. Requires such plans and issuers to have approved utilization review programs, claims procedures, and appeal procedures concerning claims denials. Requires patient access to health plan information and to care, including: (1) a consumer choice option and choice of health care professional; (2) emergency care; (3) timely access to specialists; (4) obstetrics, gynecology, and pediatrics; (5) care continuity; (6) prescription drugs; (7) participation in clinical trials; and (8) breast cancer treatment hospital stays and consultations. Restricts interference by a plan or insurer with the doctor-patient relationship. Prohibits discrimination against a licensed health care professional with respect to participation or indemnification. Sets forth requirements relating to payment of claims and protection of patient advocacy. Provides a tax credit for the health insurance expenses of small businesses. Treats qualified health benefit purchasing distributions by private foundations as distributions for a charitable purpose. Establishes demonstration grants programs to: (1) increase access to health insurance through alternative means; and (2) provide health insurance information to small employers.
United States · United States Congress · 18 June 2004
Designates the facility of the United States Postal Service located at 10 West Prospect Street in Nanuet, New York, as the "Anthony I. Lombardi Memorial Post Office Building."
United States · United States Congress · 16 June 2004
National Dairy Equity Act of 2004 - Amends the Farm Security and Rural Investment Act of 2002 to direct the Secretary of Agriculture to give producers in a State participating in the national dairy market loss payment program 60 days to decide whether to continue participating in such program or to participate in the program established under this Act. Establishes the following five regional dairy marketing areas: (1) Northeast region - Northeast Dairy Marketing Area (Connecticut, Delaware, Maine, Maryland, Massachusetts, New Hampshire, New Jersey, New York, Pennsylvania, Rhode Island, and Vermont); (2) Southern region - Southern Dairy Marketing Area (Alabama, Arkansas, Florida, Georgia, Kentucky, Louisiana, Mississippi, Missouri, North Carolina, Oklahoma, South Carolina, Texas, Tennessee, Virginia, and West Virginia); (3) Midwest region - Midwest Dairy Marketing Area (Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Nebraska, North Dakota, Ohio, South Dakota, and Wisconsin); (4) Intermountain region - Intermountain Dairy Marketing Area (Arizona, Colorado, Idaho, Montana, Nevada, New Mexico, Utah, and Wyoming) and (5) Pacific region - Pacific Dairy Marketing Area (Alaska, California, Hawaii, Oregon, and Washington). Administers each region by a Regional Dairy Board. Sets forth Board powers, including authority to establish: (1) over-order price (a price higher than the marketing order or non-marketing area price) for Class I milk; (2) equalization pools to equalize over-order prices to producers throughout a regulated area; and (3) processor administrative fees. Requires producer referendum to approve of a proposed over-order price establishment, amendment, or termination. States that each covered processor that purchases Class I milk during a month that will be sold in the regulated area of a Region shall pay to the Secretary an amount equal to the product of the over-order premium and the quantity of purchased Class I milk. Establishes in the Treasury the National Dairy Producers Fund. Directs the Secretary to make monthly payments from the Fund to the Boards which shall make payments to eligible producers of all milk classes. Amends the Farm Security and Rural Investment Act of 2002 to extend the national dairy market loss payment program.
United States · United States Congress · 14 June 2004
Honors the life and legacy of George Eastman (an inventor in the field of photography). Recognizes his contributions on the anniversary of his birth (July 12, 1854).
United States · United States Congress · 4 June 2004
American Jobs Creation Act of 2004 - Amends the Internal Revenue Code to repeal the tax exclusion for extraterritorial income. Reduces corporate tax rates on domestic production activities income and on certain small businesses. Extends until 2008 provisions allowing expensing of small business assets and revises rules for the depreciation of certain leasehold improvements, restaurant property, aircraft, and bonus depreciation property. Revises tax rules for S corporations and rules relating to the foreign source income of U.S. businesses and individuals. Reduces the alternative minimum tax for certain corporations and farmers. Repeals excise tax reductions for certain alcohol fuel mixtures and allows the tax credit for alcohol products used as fuel to reduce excise tax liabilities. Adds tax reporting requirements to regulate the payment of certain fuel excise taxes. Extends certain expiring tax credits and deductions and authorities for the issuance of certain tax-exempt bonds. Permits a taxpayer election to deduct State and local general sales taxes in lieu of State and local income taxes. Sets forth rules relating to the tax treatment of expatriated individuals and corporations. Adds or increases penalties for abusive tax shelter activities. Revises tax rules for the treatment of certain transactions made primarily for the avoidance of U.S. taxation. Revises rules for the tax treatment of certain leases made with tax-exempt entities. Authorizes the Secretary of the Treasury to enter into contracts with private collection agencies for the collection of unpaid taxes. Sets forth rules for the tax deduction for charitable contributions of patents and other similar intellectual properties and for motor vehicles, boats, and aircraft. Fair and Equitable Tobacco Reform Act of 2004 - Eliminates tobacco quota and price support programs and provides for transitional payments to tobacco quota holders and active producers of quota tobacco.
United States · United States Congress · 2 June 2004
Amends title XVIII (Medicare) of the Social Security Act, as amended by the Medicare Prescription Drug, Improvement, and Modernization Act of 2003, to repeal the reduction in Medicare payment for certain items of durable medical equipment.
United States · United States Congress · 20 May 2004
Family Smoking Prevention and Tobacco Control Act - Amends the Federal Food, Drug, and Cosmetic Act to provide for the regulation of tobacco products by the Secretary of Health and Human Services through the Food and Drug Administration, including through disclosure, annual registration, inspection, recordkeeping, and user fee requirements. Sets forth criteria by which tobacco products are deemed adulterated or misbranded. Allows the Secretary to require prior approval of all label statements. Allows the Secretary to restrict the sale or distribution of tobacco products, including advertising and promotion, if the Secretary determines that such regulation would be appropriate for the protection of the public health. Prohibits such regulations from: (1) limiting product sales or distribution to authorization of a practitioner licensed to prescribe medical products; (2) prohibiting product sales in face-to-face transactions by a specific category of retail outlets; or (3) establishing a minimum age greater than 18 years of age for product purchases. Prohibits cigarettes from containing any artificial or natural flavor (other than tobacco or menthol) or an herb or spice, including strawberry, cinnamon, or coffee. Requires the Secretary to establish tobacco product standards to protect the public health, but reserves to Congress the power to ban any tobacco products or reduce the nicotine level to zero. Allows the Secretary to take specified actions, including public notification and recall, against unreasonably harmful products. Requires premarket approval of all new tobacco products. Sets forth standards for the sale of modified risk tobacco products. Sets forth provisions regarding: (1) judicial review; (2) coordination with the Federal Trade Commission (FTC); (3) congressional review of regulations; and (4) state and local authority. Requires the Secretary to establish a Tobacco Products Scientific Advisory Committee. Amends the Federal Cigarette Labeling and Advertising Act to change cigarette warning label and advertising requirements. Amends the Comprehensive Smokeless Tobacco Health Education Act of 1986 to change smokeless tobacco warning label and advertising requirements.
United States · United States Congress · 20 May 2004
Designates the facility of the United States Postal Service located at 73 South Euclid Avenue in Montauk, New York, as the "Perry B. Duryea, Jr. Post Office."
United States · United States Congress · 20 May 2004
States that Congress: (1) applauds the Republic of South Africa for the remarkable transition to a democratic government and the tremendous progress achieved during ten years of majority rule; (2) looks forward to a continued partnership with South Africa focused on a sustained commitment to the health of South Africans; and (3) anticipates continued social development and economic growth in South Africa.
United States · United States Congress · 13 May 2004
States that Congress: (1) expresses its grave concern about the continuing problem of hunger and the need to feed hungry and malnourished children around the world; (2) recognizes that the global distribution of food in schools increases attendance, particularly for girls, and improves literacy rates and increases job opportunities; (3) recognizes that education of children addresses several of the root causes of international terrorism; (4) expresses its gratitude to former Senators George McGovern and Robert Dole for supporting the distribution of food in schools around the world and for working to eradicate hunger and poverty around the world; (5) commends the Department of Agriculture, the Agency for International Development, the Department of State, the United Nations World Food Program, private voluntary organizations, non-governmental organizations, and cooperatives for facilitating the distribution of food in schools around the world; (6) expresses its continued support for the distribution of food in schools around the world; (7) supports expansion of the George McGovern-Robert Dole International Food for Education and Child Nutrition Program; and (8) requests the President to work with the United Nations and its member states to expand international contributions for the distribution of food in schools around the world.
United States · United States Congress · 12 May 2004
International Assistance to Missing and Exploited Children Act of 2004 - Amends the International Child Abduction Remedies Act (ICARA) to make Federal Tort Claims Act provisions applicable to the National Center for Missing and Exploited Children (Center) and other entities to which responsibilities are delegated under ICARA by the U.S. Central Authority under the Hague Convention on the Civil Aspects of International Child Abduction. Amends the Federal judicial code to authorize actions in U.S. district court to resolve conflicting child custody determinations. Directs the Attorney General to establish a registry of custody and visitation orders and proceedings. Provides guidelines for disclosing registry information. Authorizes law enforcement officials to detain children listed as missing or accompanying an adult arrested for suspected child abduction in violation of a custody order. Requires officials to surrender such children to the appropriate State agency as soon as practicable. Requires the Central Authority to: (1) fund legal services to persons seeking remedies in parental kidnapping cases; (2) provide related training and technical assistance; and (3) encourage the designation of courts to hear Convention-related cases. Requires the Federal Judicial Center to provide continuing education on the Convention and related laws. Requires annual reports to Congress on: (1) progress in negotiating international child abduction agreements with countries that are not parties to the Convention; and (2) cases involving extradition requests of individuals alleged to have violated international parental kidnapping provisions. Requires the Attorney General to support State adoption and implementation of the Uniform Child Custody Jurisdiction and Enforcement Act. Amends the Violence Against Women Act of 2000 to include children at risk of parental kidnapping in the Safe Havens for Children Pilot Program. Amends the Internal Revenue Code of 1986 to authorize disclosure of taxpayer identity information to the Center. Calls for increasing the U.S. contribution to the Permanent Bureau at The Hague.
United States · United States Congress · 6 May 2004
Recognizes the importance in history of the 150th anniversary of diplomatic relations between the United States and Japan. Calls for expanded political, economic, strategic, and cultural ties between the Japanese and American people and their respective governments.
United States · United States Congress · 5 May 2004
Wool Suit and Textile Trade Extension Act of 2004 - Amends the Harmonized Tariff Schedule of the United States to extend the temporary duty suspensions on certain wool products through FY 2010. Reduces the temporary duty on certain worsted wool. Modifies the limitation on the quantity of imported worsted wool fabrics through FY 2005. Extends the: (1) duty refund required by the U.S. Customs Service to importing and nonimporting manufacturers of certain wool products during calendar year 2005; and (2) Wool Research, Development, and Promotion Trust Fund through December 31, 2010. Requires the Secretary of Commerce to provide grants in FY 2005 through 2010 to manufacturers of certain worsted wool fabric. Amends the Wool Products Labeling Act of 1939 to specify additional misbranded wool products.
United States · United States Congress · 30 April 2004
States that Congress recognizes: (1) the 25th anniversary of the adoption of the Constitution of the Republic of the Marshall Islands; and (2) the Republic of the Marshall Islands as a staunch ally of the United States, committed to principles of democracy and freedom for the Pacific region and throughout the world.
United States · United States Congress · 28 April 2004
Middle-Class Alternative Minimum Tax Relief Act of 2004 - Amends the Internal Revenue Code to extend the increased alternative minimum tax exemption amounts for individual taxpayers to taxable year 2005 (currently available for 2003 and 2004). Provides for an inflation adjustment to such amounts for taxable year 2005.
United States · United States Congress · 28 April 2004
Recognizes with humble gratitude the more than 16 million veterans who served in the U.S. Armed Forces during World War II and the Americans who supported the war effort on the home front. Celebrates the completion of the National World War II Memorial on the National Mall in the District of Columbia.
United States · United States Congress · 2 April 2004
Home Mortgage Tax Simplification Act of 2004 - Amends the Internal Revenue Code to allow a tax deduction in the current taxable year of points paid for the refinancing of a principal residence to the extent that the resulting indebtedness does not exceed the sum of: (1) the amount of debt refinanced; plus (2) the lesser of $10,000 or the points paid.
United States · United States Congress · 2 April 2004
Filing Status Simplification Act of 2004 - Amends the Internal Revenue Code to rename the filing status of "head of household" as "single parent or guardian."
United States · United States Congress · 2 April 2004
Child Definition Simplification Act of 2004 - Amends the Internal Revenue Code to redefine "child" based upon residence, age, and relationship to the taxpayer, for purposes of the personal exemption, the dependent care credit, the child tax credit, the earned income credit, and the health insurance credit. Excludes any means-tested benefits received by a taxpayer under the Social Security Act or other substantially similar government programs from the tests for determining eligibility for the personal exemption and the dependent care credit and for determining marital status.
United States · United States Congress · 2 April 2004
State Business Law Conformity Act of 2004 - Amends the Internal Revenue Code to: (1) revise certain partnership tax definitions and rules relating to general and limited partners; (2) exclude from net earnings from self-employment partnership income attributable to capital; and (3) repeal, after 2004, the election to apply large partnership (100 partners or more) tax rules.
United States · United States Congress · 2 April 2004
Small Business Modernization Act of 2004 - Amends the Internal Revenue Code to: (1) terminate subchapter S corporation elections after 2004 and subchapter S status after 2014 and to allow privately-held domestic corporations, in lieu of electing subchapter S treatment, to elect to be treated as partnerships for tax purposes; (2) set forth rules for the tax treatment of former subchapter S corporations electing partnership status; and (3) exclude from net earnings from self-employment partnership income attributable to capital.
United States · United States Congress · 2 April 2004
Alternative Minimum Tax Repeal Act of 2004 - Amends the Internal Revenue Code to increase the alternative minimum tax exemption amount for individual taxpayers in taxable years 2006 through 2013. Repeals the alternative minimum tax on individual taxpayers for taxable years beginning after 2013.
United States · United States Congress · 2 April 2004
Education Tax Credit Simplification Act of 2004 - Amends the Internal Revenue Code to revise the Hope and Lifetime Learning Tax Credits. Combines both credits into an Education Credit that allows certain students a tax credit of 50 percent of their qualified higher education expenses and educational expenses to acquire or improve job skills, up to $3,000 per year. Eliminates the annual cost of living adjustments to the allowable credit amount.
United States · United States Congress · 2 April 2004
Taxation of Minor Children Simplification Act of 2004 - Amends the Internal Revenue Code to revise rules for the taxation of the income of minor children (under age 14). Repeals the allocable parental tax rules. Allows parents to elect to claim the child's gross income and deductions on the parents' tax return.
United States · United States Congress · 2 April 2004
States that the Senate: (1) urges all people in Kosovo to immediately stop the violence that begun on March 17, 2004, end the destruction of homes, churches, and other cultural and religious sites, and cooperate with North Atlantic Treaty Organization's Kosovo Force (KFOR), the United Nations Interim Administration in Kosovo (UNMIK), and the Kosovo Police in identifying for prosecution the perpetrators of violence and property destruction; (2) expresses its deep condolences to the families of those who have been killed in the recent violence; (3) condemns the destruction of personal and religious property in Kosovo; (4) urges political leaders to take action to allow the more than 4,000 Kosovo Serbs and other minorities displaced during the violence to return to their communities; (5) encourages all political leaders in Kosovo to renounce the use of violence, and to proceed with efforts to establish a peaceful, multiethnic society; (6) recommends that the United Nations review the structure of UNMIK; and (7) urges reinvigoration of Belgrade-Pristina dialogue toward establishment of an environment guaranteeing freedom of movement and human rights in Kosovo.
United States · United States Congress · 2 April 2004
Amends the Rules of the House of Representatives to prevent the consideration of any tax provision unless the measure containing such provision contains a title simplifying the Internal Revenue Code.
United States · United States Congress · 1 April 2004
American Bald Eagle Recovery and National Emblem Commemorative Coin Act - Directs the Secretary of the Treasury, in celebration of the recovery of the bald eagle, in commemoration of the 35th anniversary of the enactment of the Endangered Species Act of 1973, and the placement of the bald eagle on the endangered species list under such Act, to mint and issue not more than: (1) 100,000 $5 gold coins; (2) 500,000 $1 silver coins; and (3) 750,000 half dollar coins. Directs that the design of the coins be emblematic of the bald eagle and its history, natural biology, and national symbolism. Requires that sales of the coins include a surcharge of $35 per coin for the $5 coin, $10 for the $1 coin, and $3 for the half dollar coin, which shall be promptly paid by the Secretary to the American Eagle Foundation of Tennessee to: (1) establish an interest-bearing endowment called the American Eagle Fund as a permanent source of support for the care, monitoring, maintenance, and recovery of the bald eagle and its habitat in the United States; (2) make annual grants to Federal, State, and private eagle restoration, protection, and enhancement projects; (3) administer the Fund in an annual amount not to exceed the lesser of ten percent of the annual income of the Fund or $250,000; and (4) provide financial support for capital projects and for continuation and expansion of the Foundation's efforts to educate the American people about the bald eagle.
United States · United States Congress · 1 April 2004
AGOA Acceleration Act of 2004 - Declares the sense of Congress that the preferential market access opportunities for eligible sub-Saharan African countries (SSA countries) will be complemented and enhanced if those countries implement specified existing obligations under the World Trade Organization (WTO). Urges such countries to participate in and support mutual trade liberalization in ongoing negotiations under WTO auspices, recognizing that such commitments may need to reflect special and differential treatment for developing countries. States that eligible SSA countries will benefit from reduction of trade barriers in other developing countries. Urges all countries to make sanitary and phytosanitary decisions on the basis of sound science. Expresses the sense of Congress that the executive branch, including specified Federal agencies, should enforce African Growth and Opportunity Act (AGOA) provisions relating to preferential treatment of textile and apparel articles, broadly in order to expand trade by maximizing opportunities for imports of such articles from eligible SSA countries. Amends the Trade Act of 1974 to extend duty-free treatment for AGOA articles from FY 2008 through 2015. Amends AGOA to revise requirements for textile and apparel products from SSA countries receiving duty-free and other preferential import treatment, including extensions of such treatment to certain apparels. Authorizes duty-free and preferential treatment for certain apparel articles such as ethnic printed fabric of an SSA country that meets certain conditions. Requires the Secretary of the Treasury, under specified conditions, to liquidate or reliquidate as free of duty and free of any quantitative restrictions, limitations, or consultative levels any entries of certain apparel. Requires the President to: (1) study each eligible SSA country, identifying sectors of its economy with the greatest potential for growth, including through export sales, and identifying both domestic and international barriers impeding such growth; (2) make recommendations on how the Federal Government and the private sector can provide technical assistance to assist that country in dismantling such barriers and promoting investment in such sectors; and (3) disseminate information to appropriate Federal agencies on each such country. Requires the President to develop and implement policies to encourage the development of investment in SSA countries, particularly in: (1) infrastructure projects supporting development of land transport road and railroad networks and ports, and the continued upgrading and liberalization of the energy and telecommunications sectors; (2) establishment and expansion of modern information and communication technologies and practices to improve the ability of citizens to research and disseminate specified information; and (3) agriculture, particularly in processing and capacity enhancement. Requires the President to: (1) foster improved port-to-port and airport-to-airport relationships in order to facilitate and increase trade flows between eligible SSA countries; (2) encourage the development of infrastructure projects that will help increase trade capacity and a sustainable ecotourism industry in such countries; (3) identify at least ten eligible SSA countries as having the greatest potential to increase marketable exports of agricultural products to the United States and the greatest need for technical assistance, particularly with respect to pest risk assessments and complying with U.S. sanitary and phytosanitary rules; (4) assign at least 20 full-time personnel to provide assistance to such countries to ensure that their exports of agricultural products meet Federal law requirements; and (5) convene the trade advisory committee on Africa established by Executive Order 11846 of March 27, 1975, under the Trade Act of 1974.
![Official portrait of Rep. Houghton, Amo [R-NY-34]](https://www.congress.gov/img/member/cd375c1d1b0b554995c377c2856cb497_200.jpg)