Environment

185. Deputy Joanna Tuffy asked the Minister for the Environment, Community and Local Government if he will provide an update on the implementation of the European Union water directive (details supplied); and if he will make a statement on the matter. [47566/14]

Ireland · Dáil Éireann · 11 December 2014

185. Deputy Joanna Tuffy asked the Minister for the Environment, Community and Local Government if he will provide an update on the implementation of the European Union water directive (details supplied); and if he will make a statement on the matter. [47566/14]

184. Deputy Thomas P. Broughan asked the Minister for the Environment, Community and Local Government if his attention has been drawn to legal proceedings (details supplied) regarding alleged infringements of planning laws concerning a public right of way in north County Dublin; if his Department is monitoring the situation with regard to other alleged infringements of planning laws, particularly of a SAAO which relates to the lands in question; and if he will report on whether his Department is liaising with the chief executive of Fingal County Council regarding the protection of this SAAO. [47561/14]

Ireland · Dáil Éireann · 11 December 2014

184. Deputy Thomas P. Broughan asked the Minister for the Environment, Community and Local Government if his attention has been drawn to legal proceedings (details supplied) regarding alleged infringements of planning laws concerning a public right of way in north County Dublin; if his Department is monitoring the situation with regard to other alleged infringements of planning laws, particularly of a SAAO which relates to the lands in question; and if he will report on whether his Department is liaising with the chief executive of Fingal County Council regarding the protection of this SAAO. [47561/14]

183. Deputy Fergus O'Dowd asked the Minister for the Environment, Community and Local Government if the Covanta incinerator will use only truly residual waste; and if he will make a statement on the matter. [47539/14]

Ireland · Dáil Éireann · 11 December 2014

183. Deputy Fergus O'Dowd asked the Minister for the Environment, Community and Local Government if the Covanta incinerator will use only truly residual waste; and if he will make a statement on the matter. [47539/14]

182. Deputy Seán Kyne asked the Minister for the Environment, Community and Local Government the steps he is taking regarding claims of the in-filling of foreshore at the Old Dock, Long Walk, County Galway; if an investigation is ongoing within the Chief State Solicitor's office; when this investigation commenced; the progress to date; the completion date for this investigation; the action his Department may take with regard to the in-filling; and if he will make a statement on the matter. [47535/14]

Ireland · Dáil Éireann · 11 December 2014

182. Deputy Seán Kyne asked the Minister for the Environment, Community and Local Government the steps he is taking regarding claims of the in-filling of foreshore at the Old Dock, Long Walk, County Galway; if an investigation is ongoing within the Chief State Solicitor's office; when this investigation commenced; the progress to date; the completion date for this investigation; the action his Department may take with regard to the in-filling; and if he will make a statement on the matter. [47535/14]

181. Deputy Clare Daly asked the Minister for the Environment, Community and Local Government the delay in the processing of the show racism the red card scheme to support national organisations application; if he will deal with the matter; and if he will make a statement on the matter. [47501/14]

Ireland · Dáil Éireann · 11 December 2014

181. Deputy Clare Daly asked the Minister for the Environment, Community and Local Government the delay in the processing of the show racism the red card scheme to support national organisations application; if he will deal with the matter; and if he will make a statement on the matter. [47501/14]

107. Deputy Éamon Ó Cuív asked the Minister for Agriculture, Food and the Marine the total payout under the following schemes, single farm payment, disadvantaged area payment REP scheme and agri-environment options scheme, provided in tabular form, for the years 2010 to date in 2014, inclusive; the projected expenditure next year; and if he will make a statement on the matter. [47611/14]

Ireland · Dáil Éireann · 11 December 2014

107. Deputy Éamon Ó Cuív asked the Minister for Agriculture, Food and the Marine the total payout under the following schemes, single farm payment, disadvantaged area payment REP scheme and agri-environment options scheme, provided in tabular form, for the years 2010 to date in 2014, inclusive; the projected expenditure next year; and if he will make a statement on the matter. [47611/14]

97. Deputy Paul J. Connaughton asked the Minister for Agriculture, Food and the Marine when payments will issue in respect of a person (details supplied) in County Galway regarding the agri-environment options scheme beef technology and suckler cow welfare schemes; and if he will make a statement on the matter. [47562/14]

Ireland · Dáil Éireann · 11 December 2014

97. Deputy Paul J. Connaughton asked the Minister for Agriculture, Food and the Marine when payments will issue in respect of a person (details supplied) in County Galway regarding the agri-environment options scheme beef technology and suckler cow welfare schemes; and if he will make a statement on the matter. [47562/14]

Guarding Our Great Lakes Act

United States · United States Congress · 11 December 2014

Guarding Our Great Lakes Act - Requires the Chief of Engineers, the Director of the U.S. Fish and Wildlife Service (USFWS), the Director of the U.S. Geological Survey (USGS), the Administrator of the Environmental Protection Agency (EPA), and each other applicable federal agency to take actions to prevent the transfer of aquatic invasive species, with a focus on Asian carp species, through the Brandon Road Lock and Dam on the Illinois River. Directs the Chief to: (1) construct measures to prevent the upstream transfer of swimming aquatic invasive species through the Lock and Dam; and (2) submit a cost estimate for, and schedule for completion of, measures to be constructed. Requires the Director of the USFWS to implement all appropriate measures in compliance with applicable state and federal law around the Lock and Dam to prevent the upstream and downstream transfer of swimming and floating aquatic invasive species, with a focus on Asian carp species. Authorizes the Chief, the Director of the USFWS, and the Director of the USGS to acquire real estate to carry out this Act. Directs the EPA Administrator, acting through the Great Lakes Interagency Task Force, to coordinate with the governor of Illinois, the city of Chicago, and the Metropolitan Water Reclamation District of Greater Chicago to carry out engineering and construction of flood mitigation and water quality measures on the Chicago Area Waterway System related to permanent prevention of the transfer of aquatic nuisance species between the Great Lakes and Mississippi River basins. Permits the federal share of the cost of a project to be up to 100%.

Guarding Our Great Lakes Act

United States · United States Congress · 11 December 2014

Guarding Our Great Lakes Act - Requires the Chief of Engineers, the Director of the U.S. Fish and Wildlife Service (USFWS), the Director of the U.S. Geological Survey (USGS), the Administrator of the Environmental Protection Agency (EPA), and each other applicable federal agency to take actions to prevent the transfer of aquatic invasive species, with a focus on Asian carp species, through the Brandon Road Lock and Dam on the Illinois River. Directs the Chief to: (1) construct measures to prevent the upstream transfer of swimming aquatic invasive species through the Lock and Dam; and (2) submit a cost estimate for, and schedule for completion of, measures to be constructed. Requires the Director of the USFWS to implement all appropriate measures in compliance with applicable state and federal law around the Lock and Dam to prevent the upstream and downstream transfer of swimming and floating aquatic invasive species, with a focus on Asian carp species. Authorizes the Chief, the Director of the USFWS, and the Director of the USGS to acquire real estate to carry out this Act. Directs the EPA Administrator, acting through the Great Lakes Interagency Task Force, to coordinate with the governor of Illinois, the city of Chicago, and the Metropolitan Water Reclamation District of Greater Chicago to carry out engineering and construction of flood mitigation and water quality measures on the Chicago Area Waterway System related to permanent prevention of the transfer of aquatic nuisance species between the Great Lakes and Mississippi River basins. Permits the federal share of the cost of a project to be up to 100%.

Pribilof Islands Transition Act Amendments of 2014

United States · United States Congress · 11 December 2014

Pribilof Islands Transition Act Amendments of 2014 - Amends the Fur Seal Act of 1966 to revise requirements for the disposal of federal property on the Pribilof Islands (a group of five islands off the coast of mainland Alaska named Saint Paul, Saint George, Walrus, Otter, and Sea Lion Rock), including by: (1) authorizing the Department of Commerce to transfer or exchange specified land on the Islands to the village corporations of Saint Paul and Saint George Islands, and (2) giving those village corporations the first priority right to acquire that land on their respective islands. Requires Commerce to publish promptly and submit to the Senate notice of certification that Alaska has confirmed that no further corrective action is required at sites and operable units covered by the Pribilof Islands Environmental Restoration Agreement between the National Oceanic and Atmospheric Administration (NOAA) and Alaska.

Gas Tax Replacement Act of 2014

United States · United States Congress · 11 December 2014

Gas Tax Replacement Act of 2014 - Amends the Internal Revenue Code to: (1) repeal the excise taxes on gasoline and diesel fuels; (2) add a carbon dioxide equivalent rate to the tax on crude oil and petroleum products; and (3) impose an new excise tax on the carbon content of methanol, ethanol, and biodiesel produced in the United States and entered into the United States for consumption, use, or warehousing. Requires the Administrator of the Environmental Protection Agency (EPA) to send to the Internal Revenue Service (IRS) and make public a report on the total life-cycle emissions of carbon dioxide for gasoline, diesel fuel, biofuel, and other regulated fuels.

Judgment of the General Court (Fifth Chamber) of 11 December 2014.#Saint-Gobain Glass Deutschland GmbH v European Commission.#Access to documents — Regulation (EC) No 1049/2001 — Regulation (EC) No 1367/2006 — Documents relating to installations of the applicant situated in Germany and concerned by the scheme for greenhouse gas emission allowance trading — Partial refusal of access — Environmental information — Second sentence of Article 6(1) of Regulation No 1367/2006 — Exception relating to protection of the decision-making process — Documents originating from a Member State — Objection by the Member State — Article 4(3) and (5) of Regulation No 1049/2001.#Case T‑476/12.

European Union · Court of Justice of the European Union · 11 December 2014

Judgment of the Court (Tenth Chamber) of 11 December 2014.#European Commission v Hellenic Republic.#Failure of a Member State to fulfil obligations — Environment — Directive 1999/31/EC — Articles 6(a), 8, 9(a) to (c), 11(1) and 12 — Directive 2008/98/EC — Articles 13, 23 and 36(1) — Waste management — Placing of waste in landfill — No valid landfill authorisation — Malfunctions in the operation of the landfill site.#Case C‑677/13.

European Union · Court of Justice of the European Union · 11 December 2014

Verslag houdende een lijst van vragen en antwoorden inzake Wijziging van de begrotingsstaten van het Ministerie van Infrastructuur en Milieu (XII) voor het jaar 2014 (wijziging samenhangende met de Najaarsnota)

Netherlands · House of Representatives · 11 December 2014

Verslag houdende een lijst van vragen en antwoorden inzake Wijziging van de begrotingsstaten van het Ministerie van Infrastructuur en Milieu (XII) voor het jaar 2014 (wijziging samenhangende met de Najaarsnota)

Stromkennzeichnung und norwegische Wasserkraftzertifikate (2)

Austria · National Council · 10 December 2014

Schriftliche Anfrage der Abgeordneten Werner Neubauer, Kolleginnen und Kollegen an den Bundesminister für Wissenschaft, Forschung und Wirtschaft betreffend Stromkennzeichnung und norwegische Wasserkraftzertifikate (2)

HCB-Skandal in Kärntner Zementwerk im Görtschitztal

Austria · National Council · 10 December 2014

Schriftliche Anfrage der Abgeordneten Dipl.-Ing. Dr. Wolfgang Pirklhuber, Kolleginnen und Kollegen an den Bundesminister für Land- und Forstwirtschaft, Umwelt und Wasserwirtschaft betreffend HCB <i>(Hexachlorbenzol)</i> -Skandal in Kärntner Zementwerk im Görtschitztal <i>(Lebensmittelsicherheit und Futtermittelbelastung)</i>

Einsatz von Beschneiungsanlagen

Austria · National Council · 10 December 2014

Schriftliche Anfrage der Abgeordneten Leopold Steinbichler, Kolleginnen und Kollegen an den Bundesminister für Land- und Forstwirtschaft, Umwelt und Wasserwirtschaft betreffend Einsatz von Beschneiungsanlagen

HCB-Skandal in Kärntner Zementwerk im Görtschitztal

Austria · National Council · 10 December 2014

Schriftliche Anfrage der Abgeordneten Dipl.-Ing. Dr. Wolfgang Pirklhuber, Kolleginnen und Kollegen an die Bundesministerin für Gesundheit betreffend HCB <i>(Hexachlorbenzol)</i> -Skandal in Kärntner Zementwerk im Görtschitztal <i>(Lebensmittelsicherheit und Futtermittelbelastung)</i>

Störfall in der ukrainischen Atomanlage Saporoschja

Austria · National Council · 10 December 2014

Schriftliche Anfrage der Abgeordneten Josef A. Riemer, Kolleginnen und Kollegen an die Bundesministerin für Gesundheit betreffend Störfall in der ukrainischen Atomanlage Saporoschja

Turmfalken in Wien

Austria · National Council · 10 December 2014

Schriftliche Anfrage der Abgeordneten Josef A. Riemer, Kolleginnen und Kollegen an den Bundesminister für Land- und Forstwirtschaft, Umwelt und Wasserwirtschaft betreffend Turmfalken in Wien

166. Deputy Paul Murphy asked the Minister for the Environment, Community and Local Government the sources of information Irish Water has used to compile name and address information for its customers. [47425/14]

Ireland · Dáil Éireann · 10 December 2014

166. Deputy Paul Murphy asked the Minister for the Environment, Community and Local Government the sources of information Irish Water has used to compile name and address information for its customers. [47425/14]

165. Deputy Tom Fleming asked the Minister for the Environment, Community and Local Government his views on recent recordings of air pollution levels (details supplied) by University College of Cork centre of research in atmosphere chemistry; and if he will make a statement on the matter. [47392/14]

Ireland · Dáil Éireann · 10 December 2014

165. Deputy Tom Fleming asked the Minister for the Environment, Community and Local Government his views on recent recordings of air pollution levels (details supplied) by University College of Cork centre of research in atmosphere chemistry; and if he will make a statement on the matter. [47392/14]

164. Deputy Derek Nolan asked the Minister for the Environment, Community and Local Government if Galway County Council has applied for funding to renovate a vacant unit (details provided) in County Galway; if any such funds have been drawn down; and if he will make a statement on the matter. [47385/14]

Ireland · Dáil Éireann · 10 December 2014

164. Deputy Derek Nolan asked the Minister for the Environment, Community and Local Government if Galway County Council has applied for funding to renovate a vacant unit (details provided) in County Galway; if any such funds have been drawn down; and if he will make a statement on the matter. [47385/14]

163. Deputy Mary Lou McDonald asked the Minister for the Environment, Community and Local Government further to Parliamentary Question No. 344 of 1 April 2014, if he will provide an update on discussions between his Department and the Department of Public Expenditure and Reform regarding enhanced redundancy payments in the community and voluntary sector; and if there are proposals for legislation or new regulations to govern this area. [47369/14]

Ireland · Dáil Éireann · 10 December 2014

163. Deputy Mary Lou McDonald asked the Minister for the Environment, Community and Local Government further to Parliamentary Question No. 344 of 1 April 2014, if he will provide an update on discussions between his Department and the Department of Public Expenditure and Reform regarding enhanced redundancy payments in the community and voluntary sector; and if there are proposals for legislation or new regulations to govern this area. [47369/14]

162. Deputy Caoimhghín Ó Caoláin asked the Minister for the Environment, Community and Local Government if he will provide the details of regulation and disposal of clinical nuclear waste in private hospitals here; the protocols surrounding disposal of radioactive waste after operations in private hospitals; the persons who monitor the disposal of such waste and the following of radioactive protocols; if these procedures are being followed for disposal of radioactive waste in all private hospitals here; the way this is monitored by his Department; if there have been failures to follow such procedures in private hospitals and if he will provide details of these; the level of radioactive procedures that are allowed for; the type of procedures that are included; if his attention has been drawn to private hospitals that have not registered certain operations; if hospitals have concealed that operations had taken place; and if he will make a statement on the matter. [47484/14]

Ireland · Dáil Éireann · 10 December 2014

162. Deputy Caoimhghín Ó Caoláin asked the Minister for the Environment, Community and Local Government if he will provide the details of regulation and disposal of clinical nuclear waste in private hospitals here; the protocols surrounding disposal of radioactive waste after operations in private hospitals; the persons who monitor the disposal of such waste and the following of radioactive protocols; if these procedures are being followed for disposal of radioactive waste in all private hospitals here; the way this is monitored by his Department; if there have been failures to follow such procedures in private hospitals and if he will provide details of these; the level of radioactive procedures that are allowed for; the type of procedures that are included; if his attention has been drawn to private hospitals that have not registered certain operations; if hospitals have concealed that operations had taken place; and if he will make a statement on the matter. [47484/14]

161. Deputy Tom Fleming asked the Minister for the Environment, Community and Local Government his views on recent recordings of air pollution levels by University College Cork centre of research into atmospheric chemistry; and if he will make a statement on the matter. [47366/14]

Ireland · Dáil Éireann · 10 December 2014

161. Deputy Tom Fleming asked the Minister for the Environment, Community and Local Government his views on recent recordings of air pollution levels by University College Cork centre of research into atmospheric chemistry; and if he will make a statement on the matter. [47366/14]

81. Deputy Joe Carey asked the Minister for Agriculture, Food and the Marine if he will provide an update on the impact of a cross compliance inspection on the REP scheme 4 payment in respect of a person (details supplied) in County Clare; and if he will make a statement on the matter. [47448/14]

Ireland · Dáil Éireann · 10 December 2014

81. Deputy Joe Carey asked the Minister for Agriculture, Food and the Marine if he will provide an update on the impact of a cross compliance inspection on the REP scheme 4 payment in respect of a person (details supplied) in County Clare; and if he will make a statement on the matter. [47448/14]

79. Deputy Michael Healy-Rae asked the Minister for Agriculture, Food and the Marine the reason a person (details supplied) in County Kerry was deducted €1,000 from their agri-environment options scheme payment; and if he will make a statement on the matter. [47420/14]

Ireland · Dáil Éireann · 10 December 2014

79. Deputy Michael Healy-Rae asked the Minister for Agriculture, Food and the Marine the reason a person (details supplied) in County Kerry was deducted €1,000 from their agri-environment options scheme payment; and if he will make a statement on the matter. [47420/14]

78. Deputy Dan Neville asked the Minister for Agriculture, Food and the Marine when payments under the agri-environment options scheme will issue in respect of a person (details supplied) in County Limerick; and if he will make a statement on the matter. [47389/14]

Ireland · Dáil Éireann · 10 December 2014

78. Deputy Dan Neville asked the Minister for Agriculture, Food and the Marine when payments under the agri-environment options scheme will issue in respect of a person (details supplied) in County Limerick; and if he will make a statement on the matter. [47389/14]

Clean Water Compliance and Affordability Act

United States · United States Congress · 10 December 2014

Clean Water Compliance and Affordability Act - Requires the Environmental Protection Agency (EPA) to carry out a pilot program to work with and facilitate the efforts of eligible municipalities to develop and implement integrated plans to meet wastewater and stormwater obligations under the Federal Water Pollution Control Act (commonly known as the Clean Water Act) in a cost-effective and flexible manner and consistent with the Integrated Municipal Stormwater and Wastewater Approach Framework issued by EPA in May 2012. Directs the EPA to select at least 15 municipalities to participate in the program. Sets forth eligibility and selection factors. Prescribes standards for approval of a municipality's integrated plan under the pilot program. Allows priority to be given to municipalities seeking to develop and implement approaches that adapt to changed or future uncertain circumstances. Authorizes the EPA to: (1) extend the allowable national pollutant discharge elimination system permit term to a maximum of 25 years, (2) modify the implementation terms of a consent decree, and (3) provide additional regulatory flexibility in approving and implementing an integrated plan that includes adaptive approaches.

Water Quality Investment Act of 2014

United States · United States Congress · 10 December 2014

Water Quality Investment Act of 2014 - Amends the Federal Water Pollution Control Act (commonly known as the Clean Water Act) to reauthorize the sewer overflow control grants program through FY2019. Requires a project that receives a grant to be carried out under the same requirements as a project that receives assistance from a state water pollution control revolving fund, unless the state determines the requirements are inconsistent with treating sewer overflow.

Tax Reform Act of 2014

United States · United States Congress · 10 December 2014

Tax Reform Act of 2014 - Title I: Tax Reform for Individuals - Subtitle A: Individual Income Tax Rate Reform - Revises individual income tax rates to establish three tax brackets (10%, 25%, and 35%). Allows individual taxpayers a deduction from gross income for 40% of adjusted net capital gain. Subtitle B: Simplification of Tax Benefits for Families - Establishes a single standard deduction of $22,000 for married couples filing jointly and $11,000 for single filers. Allows single filers with at least one qualifying child an additional deduction of $5,500, whether or not they itemize deductions. Requires a phaseout of the standard deduction amounts based on adjusted gross income. Increases the amount of the child tax credit. Requires taxpayers who claim the refundable portion of the child tax credit to provide their social security numbers on their tax returns. Modifies the earned income tax credit to provide for a refund of employment and self-employment taxes. Repeals the deduction for personal exemptions after 2014. Subtitle C: Simplification of Education Incentives - Replaces the Hope Scholarship and Lifetime Learning tax credits and the tax deduction for tuition and qualified expenses with a new American Opportunity Tax Credit that allows a 100% tax credit for the first $2,000 of certain higher education expenses and a 25% tax credit for the next $2,000 of such expenses. Expands the tax exclusion for Pell Grants to allow the use of excludible grant funds for any purpose. Repeals specified deductions and exclusions of expenses for educational purposes. Subtitle D: Repeal of Certain Credits for Individuals - Repeals specified tax credits for individuals, including the tax credits for employment-related dependent care expenses, adoption expenses, nonbusiness and residential energy efficiency improvements, investment in qualified electric vehicles and alternative vehicles and refueling property, plug-in electric drive vehicles, health insurance costs, and the tax credit for first-time homebuyers. Subtitle E: Deductions, Exclusions, and Certain Other Provisions - Revises the tax exclusion of gain from the sale of a principal residence to require a taxpayer to have used the residence as a principal residence for five of the previous eight years. Limits the use of such exclusion to once every five years. Modifies the tax deduction for mortgage interest to allow such deduction for acquisition indebtedness up to $500,000 (currently, $1 million). Revises rules for the tax deduction for charitable contributions. Denies a tax deduction for expenses attributable to the trade or business of performing services as an employee. Repeals or modifies specified tax deductions, including deductions for personal casualty losses, gambling losses, tax preparation expenses, medical expenses, moving expenses, alimony, and contributions to medical savings accounts. Repeals the tax exclusion for employee achievement awards. Subtitle F: Employment Tax Modifications - Revises rules for the deduction of self employment taxes in computing net earnings from self-employment. Eliminates the exemption from employment taxes for certain foreign workers and students. Makes supplemental unemployment benefit payments subject to employment tax. Treats professional employer organizations (PEOs), certified by the Internal Revenue Service (IRS), as employers for employment tax purposes (thus allowing such PEOs to pay wages and collect and remit payroll taxes on behalf of an employer). Subtitle G: Pensions and Retirement - Revises the tax treatment of individual and employer-provided retirement plans. Eliminates income eligibility limits for contributing to a Roth individual retirement account (Roth IRA). Prohibits new contributions to traditional IRAs. Repeals the exemption from the 10% penalty for early withdrawals from an IRA for first-time homebuyers. Prohibits employers from establishing new SIMPLE 401(k)s (Simplified Employee Pension plans) after 2014. Subtitle H: Certain Provisions Related to Members of Indian Tribes - Excludes from gross income, for income tax purposes, the value of an Indian general welfare benefit. Defines "Indian general welfare benefit" as any payment made or services provided to or on behalf of a member of an Indian tribe under an Indian tribal government program if: (1) such program is administered under specified guidelines and does not discriminate in favor of members of the governing body of the Indian tribe; and (2) the program benefits are available to any tribal member, are for the promotion of general welfare, are not lavish or extravagant, and are not compensation for services. Directs the Secretary of the Treasury to: (1) establish a Tribal Advisory Committee to advise the Secretary on the taxation of Indians, and (2) establish and require training and education for Internal Revenue Service (IRS) field agents on federal Indian law and the implementation of this Act. Authorizes the Secretary to waive any interest or tax penalties related to the exclusion from gross income of Indian general welfare benefits. Title II: Alternative Minimum Tax Repeal - Repeals the alternative minimum tax (AMT). Title III: Business Tax Reform - Subtitle A: Tax Rates - Reduces the maximum income tax rate on corporations to 25% beginning in 2019. Subtitle B: Reform of Business-Related Exclusions and Deductions - Revises the treatment of contributions to the capital of a corporation to require such contributions to be included in gross income. Repeals or modifies business-related tax deductions, including the amortization of pollution control facilities, the net operating loss deduction, amortization of research and experimental expenditures and certain advertising expenses, expensing elections for refineries and environmental remediation costs, the tax deduction for income attributable to domestic production activities, entertainment expenses, percentage depletion, like-kind exchanges, and the exclusion of gain from the sale of small business stock. Revises the accelerated cost recovery system for the depreciation of business assets. Subtitle C: Reform of Business Credits - Repeals tax credits for alcohol and biodiesel used as fuel. Modifies and makes permanent the tax credit for increasing research expenditures. Modifies or repeals specified business-related tax credits, including the low-income housing tax credit, the enhanced oil recovery credit, the Indian employment credit, the employer-provided child care credit, energy-related credits, the rehabilitation credit, and the work opportunity tax credit. Subtitle D: Accounting Methods - Limits the use of the cash method of accounting to a natural person, a farming business, and other entities that meet the gross receipts test. Repeals specified accounting and inventory methods, including the last-in, first-out method of inventory (LIFO) and the lower of cost or market method of inventory. Subtitle E: Financial Instruments - Sets forth rules for the tax treatment of certain financial instruments, including derivatives, hedges, and debt instruments. Terminates tax preferences for private activity bonds and advance refunding bonds and the tax credit for interest on home mortgages. Subtitle F: Insurance Reforms - Modifies rules for the tax treatment of insurance companies, including life insurance companies, property and casualty insurance companies, and certain health insurance organizations. Subtitle G: Pass-Thru and Certain Other Entities - Modifies rules for the tax treatment of S corporations, partnerships, real estate investment trusts, and regulated investment companies. Subtitle H: Taxation of Foreign Persons - Prohibits U.S. insurance companies from deducting reinsurance premiums paid to a related company that is not subject to U.S. taxation on such premiums, unless the related company elects to treat the premium income as effectively connected to a U.S. trade or business subject to U.S. taxation. Makes income of foreign taxpayers that is derived from the operation of passenger cruise ships within U.S. territorial waters subject to U.S. tax. Modifies rules for the deduction of interest payments by a U.S. corporation to a related entity. Prohibits a reduction under any treaty of the United States of tax withholding for a tax deductible payment made between persons who are members of the same foreign controlled group of entities unless there would be a similar reduction for payments made directly to the foreign parent corporation of such entities. Subtitle I: Provisions Related to Compensation - Modifies tax rules relating to executive compensation, including a repeal of exceptions to the $1 million limitation for commissions and performance-based compensation. Imposes a 25% excise tax on the compensation in excess of $1 million paid to any of the five highest paid employees of tax-exempt organizations. Denies a tax deduction for transfers of stock under an incentive stock option plan or an employee stock purchase plan. Sets forth a safe harbor rule for the classification of an individual as an employee or an independent contractor for employment tax purposes. Subtitle J: Zones and Short-Term Regional Benefits - Repeals tax preferences for empowerment zones and enterprise communities, District of Columbia Zones, renewal communities, New York Liberty Zones, and Gulf Opportunity Zones. Title IV: Participation Exemption System for the Taxation of Foreign Income - Subtitle A: Establishment of Exemption System - Revises rules for the taxation of foreign source income to: (1) allow an exemption of 95% of dividends paid by a foreign corporation to a U.S. corporate shareholder that owns 10% or more of the foreign corporation; (2) allow a U.S. parent corporation to reduce the basis of its stock in a foreign subsidiary by the amount of any exempt dividends received by the parent from its foreign subsidiary; (3) allow a U.S. shareholder who owns at least 10% of a foreign subsidiary to include in income for the last tax year beginning before 2015 the pro rata share of historical earnings and profits of the foreign subsidiary to the extent such earnings and profits have not been previously subject to U.S. taxation; and (4) make permanent the look through tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting deferral of the tax on such income). Subtitle B: Modifications Related to Foreign Tax Credit System - Modifies rules relating to the foreign tax credit. Subtitle C: Rules Related to Passive and Mobile Income - Modifies rules relating to subpart F income (i.e., income of a controlled foreign corporation). Title V: Tax Exempt Entities - Subtitle A: Unrelated Business Income Tax - Revises the unrelated business income tax (UBIT) applicable to tax-exempt organizations by: (1) making all tax-exempt organizations, including government-sponsored entities, subject to UBIT; (2) requiring an exempt organization to calculate separately the net unrelated taxable income of each of its unrelated trades or businesses; (3) limiting the exemption from UBIT for research-related income fundamental research that is made available to the public: (4) increasing from $1,000 to $10,000 the deduction against gross income for UBIT; and (5) eliminating the exemption from UBIT for distressed property (i.e., property in foreclosure). Subtitle B: Penalties - Increases penalties on tax-exempt organizations for failure to file required returns and other information. Subtitle C: Excise Taxes - Expands the excise tax on excess-benefit transactions to labor, agricultural, and horticultural organizations and business leagues, chambers of commerce, real estate boards, and boards of trade. Reduces from 2% to 1% the excise tax rate on the net investment income of tax-exempt private foundations and repeals the 1% reduction in such tax rate for private foundations that meet certain distribution requirements. Makes certain private colleges and universities subject to a 1% excise tax on net investment income. Subtitle D: Requirements for Organizations Exempt From Tax - Repeals the tax exemption for professional sports leagues, for qualified property and casualty insurance companies and qualified health insurance issuers, and for type II and type III supporting organizations. Allows a tax exemption for a workmen's compensation insurance organization only if it provides no insurance coverage other than workmen's compensation insurance required by state law. Title VI: Tax Administration And Compliance - Subtitle A: IRS Investigation-Related Reforms - Requires organizations that intend to operate as a tax-exempt social welfare organization to notify the IRS of such intent not later than 60 days after such organization is established. Allows social welfare organizations to seek declaratory judgment relief in cases involving the initial or continuing qualification of their tax-exempt status. Expands the limitation on mandatory disclosures of information about donors to a social welfare organization to require information about a donor who is either an officer or director of the organization or is one of the five highest compensated employees of the organization for the current or any preceding taxable year. Requires all tax-exempt organizations to file their annual tax returns electronically. Expands the obligation of the IRS to ensure that its employees are familiar, and act in accordance with, specified taxpayer rights. Expands the grounds for mandatory termination of the employment of an IRS employee for performing, delaying, or failing to perform (or threatening to perform, delay, or fail to perform) any official action or audit for the purpose of extracting personal gain or benefit for political purposes. Authorizes the disclosure to any person who provides information indicating a violation of internal revenue laws relating to unauthorized disclosure or inspection of tax information or to unlawful acts of revenue officers or agents: (1) whether an investigation based on such information has been initiated and is open or closed; (2) whether any such investigation substantiated a violation; and (3) whether any action has been taken against a violator, including a referral for prosecution. Directs the Comptroller General (GAO) to study and report on the process used for determining how IRS enforcement cases are selected and processed. Prohibits any IRS officer or employee from using a personal email account to conduct official business. Prohibits the IRS from holding any conference until the the Treasury Inspector General for Tax Administration certifies to Congress that the IRS has implemented recommendations in a specified report of the Inspector General. Requires the IRS to apply standards and definitions in effect on January 1, 2010, to determine whether an organization is operated exclusively for the promotion of social welfare. Subtitle B: Taxpayer Protection and Service Reforms - Authorizes the IRS to use an identifying number in lieu of an employee's social security number on tax information forms. Directs the IRS, in cooperation with the private sector technology industry, to maintain a program of free tax preparation and electronic filing services to low-income and elderly taxpayers. Directs the IRS to make a simplified form 1040SR (similar to Form 1040EZ) available to taxpayers who have attained age 65. Provides that any refund or credit in excess of $5 million due to a C corporation taxpayer may not be made until the Secretary of the Treasury submits a report to the Joint Committee on Taxation providing information on such refund or credit. Subtitle C: Tax Return Due Date Simplification - Requires the Secretary, for taxable years beginning after December 31, 2014, to modify by regulation the due dates for extensions of tax returns for partnerships, trusts and estates, employee benefit plans, tax-exempt organizations, and certain trust funds. Sets a due date of April 15 for the annual information return of a foreign trust with a U.S. owner and for the report of foreign bank and financial accounts (with extensions until October 15). Extends the automatic extension for corporation income tax returns from three to six months. Subtitle D: Compliance Reforms - Increases penalties for failure to file a tax return or to provide correct tax information and payee statements. Makes the six-year limitation period for assessing additional tax applicable to underpayments resulting from an incorrect adjusted basis that is more than 125% of the correct adjusted basis. Directs the Secretary to enter into qualified tax collection contracts to collect outstanding inactive tax receivables. Extends the 100% continuous levy to payments due to Medicare providers and suppliers with delinquent tax debts. Requires that all refundable credit amounts be taken into account in computing the tax penalty for underpayment of tax. Title VII: Excise Taxes - Repeals the medical device excise tax. Extends the Oil Spill Liability Trust Fund Financing Rate of 9 cents per barrel for 2018 through 2023. Expands the definition of "crude oil," for purposes of the excise tax on petroleum, to include any bitumen or bituminous mixture, any oil derived from a bitumen or bituminous mixture (including oil derived from tar sands), and any oil derived from kerogen-bearing sources (including oil derived from oil shale). Increases the Inland Waterways Trust Fund financing rate to 26 cents per gallon for fuel used after 2014. Imposes a quarterly excise tax on each systemically important financial institution equal to .035 % of the institution's total consolidated assets in excess of $500 billion (indexed after 2015 for increases in the gross domestic product). Expands the exemption from the annual fee on branded prescription drug sales to include sales of any drug or biological product that is approved or licensed by the Food and Drug Administration (FDA) solely for one or more rare diseases or conditions (diseases or conditions affecting less than 200,000 persons). Title VIII: Deadwood And Technical Provisions - Subtitle A: Repeal of Deadwood - Eliminates provisions in the Internal Revenue Code that are not used in computing current tax liabilities (referred to as deadwood provisions). Subtitle B: Conforming Amendments Related to Multiple Sections - Sets forth conforming amendments.

Order of the European Union Civil Service Tribunal (Second Chamber), 10 December 2014.#Christina Helwig v European Environment Agency (EEA).#Civil service — Member of the contract staff — Non-renewal of a fixed term contract — Action manifestly inadmissible and manifestly lacking any foundation in law.#Case F‑115/13.

European Union · Court of Justice of the European Union · 10 December 2014

Verzoek aan de minister van Infrastructuur en Milieu om met aanvullende informatie te komen ten aanzien van het Voorstel informatievoorziening Vervolg RRAAM.

Netherlands · House of Representatives · 10 December 2014

Verzoek aan de minister van Infrastructuur en Milieu om met aanvullende informatie te komen ten aanzien van het Voorstel informatievoorziening Vervolg RRAAM.

Brief van de staatssecretaris van Infrastructuur en Milieu en de minister van Economische Zaken over het bericht ‘Nederland keldert op klimaatranglijst’

Netherlands · House of Representatives · 10 December 2014

Brief van de staatssecretaris van Infrastructuur en Milieu en de minister van Economische Zaken over het bericht ‘Nederland keldert op klimaatranglijst’

Kontamination mit HCB und die Versäumnisse des Bundesministers

Austria · National Council · 9 December 2014

Schriftliche Anfrage der Abgeordneten Ing. Heinz-Peter Hackl, Kolleginnen und Kollegen an den Bundesminister für Land- und Forstwirtschaft, Umwelt und Wasserwirtschaft betreffend Kontamination mit HCB <i>(Hexachlorbenzol im Kärtner Görschitztal)</i> und die Versäumnisse des Bundesministers

451. Deputy Finian McGrath asked the Minister for the Environment, Community and Local Government the position regarding planning regulation; the enforcement of this regulation (details supplied); and if he will make a statement on the matter. [47356/14]

Ireland · Dáil Éireann · 9 December 2014

451. Deputy Finian McGrath asked the Minister for the Environment, Community and Local Government the position regarding planning regulation; the enforcement of this regulation (details supplied); and if he will make a statement on the matter. [47356/14]

450. Deputy Gabrielle McFadden asked the Minister for the Environment, Community and Local Government the reason there is a clear disparity in funding allocation from the national homelessness budget between the midlands region and other regions, for example, statutory funding for the midlands region is less than half of the north east funding even though the population of the midlands is greater that the north east by more than 25,000 persons; and if he will make a statement on the matter. [47347/14]

Ireland · Dáil Éireann · 9 December 2014

450. Deputy Gabrielle McFadden asked the Minister for the Environment, Community and Local Government the reason there is a clear disparity in funding allocation from the national homelessness budget between the midlands region and other regions, for example, statutory funding for the midlands region is less than half of the north east funding even though the population of the midlands is greater that the north east by more than 25,000 persons; and if he will make a statement on the matter. [47347/14]

449. Deputy Gabrielle McFadden asked the Minister for the Environment, Community and Local Government the criteria that will be used by his Department to allocate respective funding from the national homelessness budget for 2015 to the regions; and if he will make a statement on the matter. [47346/14]

Ireland · Dáil Éireann · 9 December 2014

449. Deputy Gabrielle McFadden asked the Minister for the Environment, Community and Local Government the criteria that will be used by his Department to allocate respective funding from the national homelessness budget for 2015 to the regions; and if he will make a statement on the matter. [47346/14]

448. Deputy Gabrielle McFadden asked the Minister for the Environment, Community and Local Government the criteria used by his Department to allocate respective funding from the national homelessness budget to the eight regions in the years 2009, 2010, 2011, 2012 and 2013; and if he will make a statement on the matter. [47345/14]

Ireland · Dáil Éireann · 9 December 2014

448. Deputy Gabrielle McFadden asked the Minister for the Environment, Community and Local Government the criteria used by his Department to allocate respective funding from the national homelessness budget to the eight regions in the years 2009, 2010, 2011, 2012 and 2013; and if he will make a statement on the matter. [47345/14]

446. Deputy Dara Calleary asked the Minister for the Environment, Community and Local Government the consultations that took place here regarding the EU standard EN 1090 regarding structural steel and aluminium which came into effect in July 2014, if a pre-legislative scrutiny process was entered into; the organisations that were consulted regarding its potential impact; if a regulatory impact assessment was prepared and published and if so, if he will provide it in the response; what interaction his Department had with any other Departments or their input to its introduction at every stage; and if he will make a statement on the matter. [47275/14]

Ireland · Dáil Éireann · 9 December 2014

446. Deputy Dara Calleary asked the Minister for the Environment, Community and Local Government the consultations that took place here regarding the EU standard EN 1090 regarding structural steel and aluminium which came into effect in July 2014, if a pre-legislative scrutiny process was entered into; the organisations that were consulted regarding its potential impact; if a regulatory impact assessment was prepared and published and if so, if he will provide it in the response; what interaction his Department had with any other Departments or their input to its introduction at every stage; and if he will make a statement on the matter. [47275/14]

445. Deputy Robert Troy asked the Minister for the Environment, Community and Local Government the reason his Department carries out audits on the contractors who work on the SEAI housing insulation grants in December, when it would be more effective to have the audits in summer and allow the contractors to continue providing insulation in the winter months. [47233/14]

Ireland · Dáil Éireann · 9 December 2014

445. Deputy Robert Troy asked the Minister for the Environment, Community and Local Government the reason his Department carries out audits on the contractors who work on the SEAI housing insulation grants in December, when it would be more effective to have the audits in summer and allow the contractors to continue providing insulation in the winter months. [47233/14]

444. Deputy Charlie McConalogue asked the Minister for the Environment, Community and Local Government if there is discretion given to allow a back boiler being installed in a local authority house which will heat radiators in view of the fact that the applicant has an adult dependent with special needs; and if he will make a statement on the matter. [47219/14]

Ireland · Dáil Éireann · 9 December 2014

444. Deputy Charlie McConalogue asked the Minister for the Environment, Community and Local Government if there is discretion given to allow a back boiler being installed in a local authority house which will heat radiators in view of the fact that the applicant has an adult dependent with special needs; and if he will make a statement on the matter. [47219/14]

443. Deputy Brendan Griffin asked the Minister for the Environment, Community and Local Government if free water agreements made by local authorities will be honoured by Irish Water; and if he will make a statement on the matter. [47212/14]

Ireland · Dáil Éireann · 9 December 2014

443. Deputy Brendan Griffin asked the Minister for the Environment, Community and Local Government if free water agreements made by local authorities will be honoured by Irish Water; and if he will make a statement on the matter. [47212/14]

442. Deputy Richard Boyd Barrett asked the Minister for the Environment, Community and Local Government the number of families and persons on the housing waiting list broken down by local authority and showing the same figures for 2010, 2011, 2012, and 2013; and the month-on-month increase in different local authorities over the past year. [47207/14]

Ireland · Dáil Éireann · 9 December 2014

442. Deputy Richard Boyd Barrett asked the Minister for the Environment, Community and Local Government the number of families and persons on the housing waiting list broken down by local authority and showing the same figures for 2010, 2011, 2012, and 2013; and the month-on-month increase in different local authorities over the past year. [47207/14]

441. Deputy Fergus O'Dowd asked the Minister for the Environment, Community and Local Government if there is any leeway within the law for local authorities to allow a commercial business, having fully paid all local authority rates to the moving date, move to new premises without being legally liable for the payment of commercial rates until the end of the calendar year for its former premises while also, and at the same time, paying in full all rates due on foot of its new location to the competent local authority; and if he will make a statement on the matter. [47201/14]

Ireland · Dáil Éireann · 9 December 2014

441. Deputy Fergus O'Dowd asked the Minister for the Environment, Community and Local Government if there is any leeway within the law for local authorities to allow a commercial business, having fully paid all local authority rates to the moving date, move to new premises without being legally liable for the payment of commercial rates until the end of the calendar year for its former premises while also, and at the same time, paying in full all rates due on foot of its new location to the competent local authority; and if he will make a statement on the matter. [47201/14]

440. Deputy Richard Boyd Barrett asked the Minister for the Environment, Community and Local Government regarding the social housing leasing initiative that he proposes will play a larger role in the delivery of social housing, if he will provide full details of this initiative; the length of these leases; the number of landlords he expects to take part in this scheme; and the details of all negotiations with landlords in this regard. [47190/14]

Ireland · Dáil Éireann · 9 December 2014

440. Deputy Richard Boyd Barrett asked the Minister for the Environment, Community and Local Government regarding the social housing leasing initiative that he proposes will play a larger role in the delivery of social housing, if he will provide full details of this initiative; the length of these leases; the number of landlords he expects to take part in this scheme; and the details of all negotiations with landlords in this regard. [47190/14]

439. Deputy Richard Boyd Barrett asked the Minister for the Environment, Community and Local Government if he will provide the details of new PPPs that he proposes will play a role in the new social housing strategy. [47189/14]

Ireland · Dáil Éireann · 9 December 2014

439. Deputy Richard Boyd Barrett asked the Minister for the Environment, Community and Local Government if he will provide the details of new PPPs that he proposes will play a role in the new social housing strategy. [47189/14]

438. Deputy Richard Boyd Barrett asked the Minister for the Environment, Community and Local Government regarding the approved housing bodies taking an expanded role in social housing delivery; if he will be putting in place more comprehensive transfer policies to allow for families that grow in size from when they are first allocated homes. [47188/14]

Ireland · Dáil Éireann · 9 December 2014

438. Deputy Richard Boyd Barrett asked the Minister for the Environment, Community and Local Government regarding the approved housing bodies taking an expanded role in social housing delivery; if he will be putting in place more comprehensive transfer policies to allow for families that grow in size from when they are first allocated homes. [47188/14]

437. Deputy Richard Boyd Barrett asked the Minister for the Environment, Community and Local Government regarding the expansion of the housing assistance payment scheme, the new resources he will be providing to local authorities to deal with the increased work load this will bring. [47187/14]

Ireland · Dáil Éireann · 9 December 2014

437. Deputy Richard Boyd Barrett asked the Minister for the Environment, Community and Local Government regarding the expansion of the housing assistance payment scheme, the new resources he will be providing to local authorities to deal with the increased work load this will bring. [47187/14]