Taxation

TRIM Growth Act

United States · United States Congress · 13 July 2009

Reduction of Irresponsible MRA Growth Act or the TRIM Growth Act - Amends the House of Representatives Administrative Reform Technical Corrections Act to prohibit the Members' Representational Allowance for a fiscal year from exceeding the Allowance established for the previous fiscal year, unless: (1) the Bureau of Labor Statistics (BLS) publishes a national unemployment rate of 6% or lower for each of the six most recent months for which it published a national unemployment rate which occurred before the beginning of the fiscal year; or (2) the Secretary of the Treasury certifies to the congressional appropriations committees that the public debt does not exceed $5.5 trillion as of the first day of the last month of the previous fiscal year.

Bridging Bank to Recovery Act of 2009

United States · United States Congress · 10 July 2009

Bridging Bank to Recovery Act of 2009 - Authorizes an appropriate federal or state banking agency to charter and license a de novo bridging bank depository institution to enable underbanked and unbanked consumers, and consumers with credit scores at or below 680, to transition or return to the financial mainstream more easily through comprehensive banking services, including access to credit products, financial and credit training, loan restructurings and other tailored financial products and services to meet the needs of such consumers. Defines underbanked consumers as individuals or families who have a deposit account with an insured depository institution or credit union, but who have limited or no ability to access nondepository services from such institutions. Defines unbanked consumers as individuals or families who have neither an account with an insured depository institution or insured credit union, nor a transaction account with a money market mutual fund or brokerage firm. Amends the Internal Revenue Code to: (1) exempt from federal income taxation the interest on deposits paid by bridging bank depository institutions; and (2) exclude from gross income the income from the discharge of indebtedness in connection with modification or repurchase of a subprime debt instrument if the beneficial owner of such instrument is a bridging bank depository institution. States that modification of a subprime debt instrument shall not result, for purposes of nonrecognition of gain or loss, in a sale or other disposition of property if a bridging bank depository institution is the beneficial owner of such instrument at the time of modification.

Small Business Growth Act of 2009

United States · United States Congress · 10 July 2009

Small Business Growth Act of 2009 - Amends the Internal Revenue Code to allow small business taxpayers with gross receipts of $5 million or less to elect to expense certain depreciable real property in the year such property is placed in service. Limits the amount of such expensing allowance to $125,000, adjusted for inflation after 2009.

Financial Services and General Government Appropriations Act, 2010

United States · United States Congress · 10 July 2009

Financial Services and General Government Appropriations Act, 2010 - Department of the Treasury Appropriations Act, 2010 - Makes appropriations for FY2010 for the Department of the Treasury. Executive Office of the President Appropriations Act, 2010 - Makes appropriations for FY2010 for the Executive Office of the President. Judiciary Appropriations Act, 2010 - Makes appropriations for FY2010 for the U.S. Supreme Court and other federal courts and related offices. District of Columbia Appropriations Act, 2010 - Makes appropriations for FY2010 for the District of Columbia. Makes appropriations for FY2010 for: (1) the Administrative Conference of the United States; (2) the Consumer Product Safety Commission (CPSC); (3) the Election Assistance Commission; (4) the Federal Communications Commission (FCC); (5) the Federal Deposit Insurance Corporation (FDIC); (6) the Federal Election Commission (FEC); (7) the Federal Labor Relations Authority (FLRA); (8) the Federal Trade Commission (FTC); (9) the General Services Administration (GSA); (10) the Merit Systems Protection Board; (11) the Morris K. Udall Scholarship and Excellence in National Environmental Policy Foundation; (12) the National Archives and Records Administration (NARA); (13) the National Credit Union Administration (NCUA); (14) the Office of Government Ethics; (15) the Office of Personnel Management (OPM); (16) the Office of Inspector General; (17) the Office of Special Counsel; (18) the Postal Regulatory Commission; (19) the Privacy and Civil Liberties Oversight Board; (20) the Securities and Exchange Commission (SEC); (21) the Selective Service System; (22) the Small Business Administration (SBA); (23) the United States Postal Service; and (24) the United States Tax Court. Specifies certain uses and limits on or prohibitions against the use of funds appropriated by this Act.

Expressing the sense of the House of Representatives that Members of Congress who participate in the Federal Employees Health Benefits Program (FEHBP) should be automatically enrolled in the public plan.

United States · United States Congress · 10 July 2009

Expresses the sense of the House of Representatives that: (1) Members of Congress who participate in the Federal Employees Health Benefits Program (FEHBP) should be automatically enrolled in the public plan (if one is established as a choice within the Health Insurance Exchange); and (2) such Members should be subject to any personal income tax increases levied as a result of healthcare legislation, regardless of their annual gross income.

Financial Services and General Government Appropriations Act, 2010

United States · United States Congress · 9 July 2009

Financial Services and General Government Appropriations Act, 2010 - Department of the Treasury Appropriations Act, 2010 - Makes appropriations for FY2010 for the Department of the Treasury. Executive Office of the President Appropriations Act, 2010 - Makes appropriations for FY2010 for the Executive Office of the President. Judiciary Appropriations Act, 2010 - Makes appropriations for FY2010 for the U.S. Supreme Court and other federal courts and related offices. District of Columbia Appropriations Act, 2010 - Makes appropriations for FY2010 for the District of Columbia. Makes appropriations for FY2010 for: (1) the Administrative Conference of the United States; (2) the Christopher Columbus Fellowship Foundation; (3) the Commodity Futures Trading Commission (CFTC); (4) the Consumer Product Safety Commission (CPSC); (5) the Election Assistance Commission; (6) the Federal Communications Commission (FCC); (7) the Federal Deposit Insurance Corporation (FDIC); (8) the Federal Election Commission (FEC); (9) the Federal Labor Relations Authority (FLRA); (10) the Federal Trade Commission (FTC); (11) the General Services Administration (GSA); (12) the Harry S Truman Scholarship Foundation Trust Fund; (13) the Merit Systems Protection Board; (14) the Morris K. Udall Scholarship and Excellence in National Environmental Policy Foundation; (15) the National Archives and Records Administration (NARA); (16) the National Credit Union Administration (NCUA); (17) the Office of Government Ethics; (18) the Office of Personnel Management (OPM); (19) the Office of Inspector General; (20) the Office of Special Counsel; (21) the Postal Regulatory Commission; (22) the Privacy and Civil Liberties Oversight Board; (23) the Securities and Exchange Commission (SEC); (24) the Selective Service System; (25) the Small Business Administration (SBA); (26) the United States Postal Service; and (27) the United States Tax Court. Specifies certain uses and limits on or prohibitions against the use of funds appropriated by this Act.

Small Airport Relief Act of 2009

United States · United States Congress · 9 July 2009

Small Airport Relief Act of 2009 - Requires the Secretary of Transportation for FY2011 and FY2012 to apportion amounts for airport planning and development and noise compatibility planning and programs to sponsors of primary airports based on the number of passenger boardings at the airport in calendar year 2008 if it had: (1) fewer than 10,000 passenger boardings in the calendar year used to calculate the apportionment for that fiscal year; and (2) 10,000 or more passenger boardings in calendar year 2008.

Tax Relief for Educators Act of 2009

United States · United States Congress · 9 July 2009

Tax Relief for Educators Act of 2009 - Amends the Internal Revenue Code to: (1) increase from $250 to $500 the allowable amount of the tax deduction for certain expenses of elementary and secondary school teachers; (2) make such deduction permanent; (3) revise the definition of "eligible educator" for purposes of such deduction to reduce from 900 to 450 the number of hours which such educators must spend in their positions and include as eligible educators teachers, instructors, counselors, or aides in an early childhood education program; and (4) allow an inflation adjustment to the amount of such deduction after 2010.

Transparent Markets Act of 2009

United States · United States Congress · 9 July 2009

Transparent Markets Act of 2009 - Amends the Internal Revenue Code to impose an excise tax on over-the-counter derivative transactions. Sets the rate of such tax at 0.25% of the fair market value of the underlying property with respect to, or the notional principal amount of, the derivative financial instrument involved in such transactions. Defines "derivative financial instrument" as any option, forward contract, short position, notional principal contract, credit default swap, or similar financial instrument in any share of corporate stock, interest in a widely held or publicly traded partnership or trust, debt instrument, commodity which is actively traded, foreign currency, or specified index.

To amend the Internal Revenue Code of 1986 to provide a credit against tax for expenses paid or incurred in non-clinical research for neglected diseases.

United States · United States Congress · 9 July 2009

Amends the Internal Revenue Code to allow a tax credit for 50% of the non-clinical research expenses for certain infectious diseases or conditions for which there is no significant market in developed nations and which disproportionately affect poor and marginalized populations. Requires any taxpayer who claims this tax credit to donate to a charitable organization or foreign government for public purposes the rights to any license for treatment of such diseases.

Reducing Barack Obama's Unsustainable Deficit Act

United States · United States Congress · 9 July 2009

Reducing Barack Obama's Unsustainable Deficit Act - Rescinds all unobligated balances of the discretionary appropriations made available in division A of the American Recovery and Reinvestment Act of 2009 (ARRA). Repeals subtitles B (Assistance for Vulnerable Individuals) and C (Economic Recovery Payments to Certain Individuals) of title II (the Assistance for Unemployed Workers and Struggling Families Act) and titles III (Premium Assistance for COBRA Benefits), IV (Medicare and Medicaid Health Information Technology; Miscellaneous Medicare Provisions), V (State Fiscal Relief), VI (Broadband Communications), and VII (Limits on Executive Compensation) of division B of ARRA. Amends the Emergency Economic Stabilization Act of 2008 (EESA) to terminate upon enactment of this Act (currently, December 31, 2009) the Secretary of the Treasury's authority to establish the Troubled Asset Relief Program (TARP) and the program to guarantee troubled assets originated or issued before March 14, 2008, including mortgage-backed securities. Repeals the authorization for a two-year extension of such authority if the Secretary submits a specified certification to Congress. Requires the Secretary, each time a financial institution makes a TARP repayment, to transfer such repayments to the special account established in the Treasury for reducing public debt.

Ensuring access to affordable and quality health care without increasing the Federal budget or contributing to market inflation while providing greater choices for patient-focused care for individuals and families.

United States · United States Congress · 9 July 2009

Expresses the sense of the House of Representatives that any health care bill considered by the 111th Congress should incorporate: (1) the ability to receive point-of-service health care in preventative, emergency, and rehabilitative settings in rural and urban areas, including programs to retain health care professionals and find a long-term solution for the sustainable growth rate formula that will accurately reimburse physicians for the care they provide to Medicare beneficiaries; (2) refundable tax credits for the purchase of health insurance by low-income recipients, together with tax credits for small businesses; (3) medical liability reform; (4) safe and effective health service with measurable results through health information technology; (5) incentives to encourage wellness, prevention, and smart choices involving health, care, treatment, and health insurance coverage; and (6) the ability to choose the best health care plan and options to meet individual and family needs through portable health insurance and Health Savings Accounts.

Providing for consideration of the bill (H.R. 3082) making appropriations for military construction, the Department of Veterans Affairs, and related agencies for the fiscal year ending September 30, 2010, and for other purposes.

United States · United States Congress · 9 July 2009

Sets forth the rule for consideration of the bill (H.R. 3082) making appropriations for military construction, the Department of Veterans Affairs, and related agencies for the fiscal year ending September 30, 2010.

GENERAL SERVICES ADMINISTRATION'S FISCAL YEAR 2010 CAPITAL INVESTMENT AND LEASING PROGRAM (CILP)

United States · United States House of Representatives · 8 July 2009

New Alternative Transportation to Give Americans Solutions

United States · United States Congress · 8 July 2009

New Alternative Transportation to Give Americans Solutions - Amends the Internal Revenue Code to allow: (1) an excise tax credit through 2019 for alternative fuels and fuel mixtures involving compressed or liquefied natural gas; (2) an modified income tax credit through 2019 for alternative fuel motor vehicles powered by compressed or liquefied natural gas; (3) an offset against the alternative minimum tax (AMT) for tax credits for alternative fuel motor vehicles and refueling property and provide for the transferability of such credits; (4) a tax credit through 2019 for investment in natural gas vehicle project bonds; (5) expensing of property used to manufacture vehicles fueled by compressed or liquefied natural gas; and (6) a tax credit through 2019 for alternative fuel vehicle refueling property relating to compressed or liquefied natural gas. Requires federal agencies to purchase dedicated alternative fuel vehicles for their fleets unless such agencies can show that alternative fuel is unavailable or purchasing such vehicles would be impractical. Authorizes the Secretary of Energy to make grants to manufacturers of light and heavy duty natural gas vehicles for the development of engines that reduce emissions, improve performance and efficiency, and lower cost. Expresses the sense of the Senate that the Environmental Protection Agency (EPA) should streamline the certification process for natural gas vehicle retrofit kits.

To extend the program to provide grants for specified energy property in lieu of tax credits.

United States · United States Congress · 8 July 2009

Amends the American Recovery and Reinvestment Tax Act of 2009 to extend the grant program for investment in renewable energy property, including renewable resources used to produce electricity and fuel cell, solar, wind, geothermal, and microturbine property, in lieu of tax credits, by extending the placed-in-service deadline for such property through 2012. Extends through September 30, 2013, the deadline for submitting grant applications for such program.

To amend the Internal Revenue Code of 1986 to provide additional incentives for facilities producing electricity from wind.

United States · United States Congress · 8 July 2009

Amends the Internal Revenue Code to allow: (1) individual taxpayers investing in wind facilities used to produce electricity an exemption from limitations on passive activity losses and credits; and (2) tax credit amounts for producing electricity from wind facilities to offset alternative minimum tax liability.

To amend the Omnibus Crime Control and Safe Streets Act of 1968 to reauthorize the Matching Grant Program for School Security through fiscal year 2012.

United States · United States Congress · 8 July 2009

Amends the Omnibus Crime Control and Safe Streets Act of 1968 to extend the authorization of appropriations for the Matching Grant Program for School Security through FY2012.

Providing for consideration of the bill (H.R. 3081) making appropriations for the Department of State, foreign operations, and related programs for the fiscal year ending September 30, 2010, and for other purposes.

United States · United States Congress · 8 July 2009

Sets forth the rule for consideration of the bill (H.R. 3081) making appropriations for the Department of State, foreign operations, and related programs for the fiscal year ending September 30, 2010.

Providing for consideration of the bill (H.R. 2701) to authorize appropriations for fiscal year 2010 for intelligence and intelligence-related activities of the United States Government, the Community Management Account, and the Central Intelligence Agency Retirement and Disability System, and for other purposes.

United States · United States Congress · 8 July 2009

Sets forth the rule for consideration of the bill (H.R. 2701) to authorize appropriations for fiscal year 2010 for intelligence and intelligence-related activities of the United States Government, the Community Management Account, and the Central Intelligence Agency Retirement and Disability System.

Motorsports Fairness and Permanency Act

United States · United States Congress · 7 July 2009

Motorsports Fairness and Permanency Act - Amends the Internal Revenue Code to make permanent the classification, for depreciation purposes, of any motorsports entertainment complex as seven-year property.

Small Business Jump Start Act of 2009

United States · United States Congress · 7 July 2009

Small Business Jump Start Act of 2009 - Amends the Internal Revenue Code to increase in taxable years beginning in 2009, 2010, or 2011: (1) the limit on the tax deduction for trade or business start-up expenditures from $5,000 to $10,000; and (2) the threshold amount for reducing such limit.

Small Business Health Care Affordability Act of 2009

United States · United States Congress · 7 July 2009

Small Business Health Care Affordability Act of 2009 - Amends the Internal Revenue Code to allow certain small employers (generally, employers of 50 or fewer employees) and their employees tax credits for health insurance costs.

Making Work Pay Tax Credit Extension Act

United States · United States Congress · 7 July 2009

Making Work Pay Tax Credit Extension Act - Amends the Internal Revenue Code to extend through 2011 the refundable tax credit allowed for the lesser of 6.2% of earned income or $400 (making work pay tax credit).

Amending the Rules of the House of Representatives to prohibit earmarks to for-profit entities.

United States · United States Congress · 7 July 2009

Amends Rule XXI (Restrictions on Certain Bills) of the Rules of the House of Representatives to make it out of order to consider in the House any legislation (or any accompanying report or joint explanatory statement of managers) that contains a congressional earmark for an organization other than a non-profit tax-exempt organization or a governmental entity. (Thus prohibits earmarks to for-profit entities.)

Providing for consideration of the bill (H.R. 2997) making appropriations for Agriculture, Rural Development, Food and Drug Administration, and Related Agencies programs for the fiscal year ending September 30, 2010, and for other purposes.

United States · United States Congress · 7 July 2009

Sets forth the rule for consideration of the bill (H.R. 2997) making appropriations for Agriculture, Rural Development, Food and Drug Administration, and Related Agencies programs for the fiscal year ending September 30, 2010.

Department of Defense Authorization Act for Fiscal Year 2010

United States · United States Congress · 2 July 2009

Department of Defense Authorization Act for Fiscal Year 2010 - Authorizes appropriations for the Department of Defense (DOD) for FY2010. Authorizes appropriations to DOD for: (1) procurement, including aircraft, missiles, weapons and tracked combat vehicles, ammunition, shipbuilding and conversion, and other procurement; (2) research, development, test, and evaluation; (3) operation and maintenance; (4) active and reserve military personnel; (5) Working Capital Funds; (6) the National Defense Sealift Fund; (7) the Defense Health Program; (8) chemical agents and munitions destruction; (9) drug interdiction and counter-drug activities; (10) the Defense Inspector General; (11) the Armed Forces Retirement Home; and (12) overseas contingency operations. Sets forth provisions or requirements concerning: (1) military personnel policy, including education and training and military family readiness; (2) military pay and allowances; (3) military health care, including wounded warrior matters; (4) acquisition policy and management; (5) DOD organization and management, including space and intelligence matters; (6) financial matters, including counter-drug activities; (7) civilian personnel matters; (8) matters relating to foreign nations, including assistance and training; (9) cooperative threat reduction; and (10) the National Defense Stockpile. Captain James A. Lovell Federal Health Care Center Act of 2009 - Provides for the joint DOD-Department of Veterans Affairs (VA) use of a medical facility in North Chicago and Great Lakes, Illinois, to be known as the Captain James A. Lovell Federal Health Care Center.

Department of Energy National Security Act for Fiscal Year 2010

United States · United States Congress · 2 July 2009

Department of Energy National Security Act for Fiscal Year 2010 - Authorizes appropriations to the Department of Energy (DOE) for FY2010 for: (1) activities of the National Nuclear Security Administration in carrying out programs necessary for national security, with specified allocations for weapons activities, defense nuclear nonproliferation, naval reactors, and the Office of the Administrator for Nuclear Security; and (2) environmental management activities in carrying out national security programs, with specified allocations for defense environmental cleanup, other defense activities, and defense nuclear waste disposal. Provides that amounts authorized shall be available for such programs, projects, and activities in the amounts specified in the funding table accompanying this Act. Repeals the Reliable Replacement Warhead program. Authorizes appropriations for FY2010 for the Defense Nuclear Facilities Safety Board. Sets forth Maritime Administration provisions.

Military Construction Authorization Act for Fiscal Year 2010

United States · United States Congress · 2 July 2009

Military Construction Authorization Act for Fiscal Year 2010 - Authorizes the Secretary of Defense (Secretary) and the Secretaries of each military department to acquire real property and carry out military construction projects in specified amounts at specified installations and locations. Authorizes each department Secretary to construct or acquire family housing units and to improve existing military family housing in specified amounts. Authorizes appropriations to the Department of Defense (DOD) and each military department for fiscal years after 2009 for military construction, land acquisition, and military family housing functions. Limits the total cost of authorized construction projects. Extends or modifies certain prior-year construction projects. Authorizes the Secretary to make contributions for the North Atlantic Treaty Organization Security Investment Program and authorizes appropriations for fiscal years after 2009 for such Program. Authorizes the Secretary and the department Secretaries to acquire real property and carry out military construction projects authorized under the American Recovery and Reinvestment Act of 2009. Authorizes appropriations for fiscal years after 2009 for: (1) military construction and land acquisition for chemical demilitarization; (2) National Guard and reserve forces for acquisition, architectural and engineering services, and construction of facilities; (3) base closure and realignment activities funded through the Department of Defense Base Closure Accounts of 1990 and 2005; and (4) overseas contingency operations military construction. Terminates all authorizations contained in this Act on October 1, 2012, or the date of enactment of an Act authorizing funds for military construction for FY2013, whichever is later, with an exception. Provides that amounts authorized shall be available for programs, projects, and activities in the amounts specified in the funding table accompanying this Act.

National Defense Authorization Act for Fiscal Year 2010

United States · United States Congress · 2 July 2009

National Defense Authorization Act for Fiscal Year 2010 - Authorizes appropriations for the Department of Defense (DOD) for FY2010. Authorizes appropriations to DOD for: (1) procurement, including aircraft, missiles, weapons and tracked combat vehicles, ammunition, shipbuilding and conversion, and other procurement; (2) research, development, test, and evaluation; (3) operation and maintenance; (4) active and reserve military personnel; (5) Working Capital Funds; (6) the National Defense Sealift Fund; (7) the Defense Health Program; (8) chemical agents and munitions destruction; (9) drug interdiction and counter-drug activities; (10) the Defense Inspector General; (11) the Armed Forces Retirement Home; (12) overseas contingency operations; (13) the North Atlantic Treaty Organization (NATO) Security Investment Program; (14) Guard and reserve forces facilities; (15) base closure and realignment activities; and (16) the Defense Nuclear Facilities Safety Board. Sets forth provisions or requirements concerning: (1) military personnel policy, including education and training and military family readiness; (2) military pay and allowances; (3) military health care, including wounded warrior matters; (4) acquisition policy and management; (5) DOD organization and management, including space and intelligence matters; (6) financial matters, including counter-drug activities; (7) civilian personnel matters; (8) matters relating to foreign nations, including assistance and training; (9) cooperative threat reduction; and (10) matters relating to military construction and military family housing. Captain James A. Lovell Federal Health Care Center Act of 2009 - Provides for the joint DOD-Department of Veterans Affairs (VA) use of a medical facility in North Chicago and Great Lakes, Illinois, to be known as the Captain James A. Lovell Federal Health Care Center. Military Construction Authorization Act for Fiscal Year 2010 - Authorizes appropriations for FY2010 for military construction for the Armed Forces and defense agencies. Authorizes appropriations to: (1) the Department of Energy (DOE) for DOE national security programs; and (2) the Secretary of Transportation for the Maritime Administration. Authorizes the obligation and expenditure of amounts specified in funding tables for a DOD project, program, or activity authorized under this Act.

Health Security for All Americans Act of 2009

United States · United States Congress · 26 June 2009

Health Security for All Americans Act of 2009 - Amends title XVIII (Medicare) of the Social Security Act regarding: (1) the physician payment update; (2) geographic cost-of-practice indices (GPCI) floors; (3) annual physical examinations; (4) the Medicare-dependent hospital (MDH) program; (5) the inpatient hospital payment adjustment for low-volume hospitals; and (6) proportional representation of rural area interests on the Medicare Payment Advisory Commission (MEDPAC). Directs the Secretary of Health and Human Services to conduct a national public information campaign on initial preventive physical examinations for Medicare beneficiaries. Amends the Employee Retirement Income Security Act of 1974 (ERISA) with respect to rules governing enhanced marketplace pools for small business health plans. Amends the Public Health Service Act (PHSA) to add a new title XXXI (Health Care Insurance Marketplace Modernization) under which the Secretary shall promulgate regulations establishing minimum standards for health insurance premium variations and model small group rating rules. Provides for affordable plans and the harmonization of health insurance standards. Amends the Internal Revenue Code to allow a tax deduction for the qualified health insurance costs of individuals. Amends veterans benefits law to allow an enrolled veteran to elect to receive covered health services through a non-Department of Veterans Affairs (VA) facility. Authorizes VA pharmacies to dispense medications to veterans on private practitioner prescriptions. Authorizes the Secretary to carry out a program of child care assistance for individuals pursuing advanced nursing degrees. Amends the Higher Education Act of 1965 to authorize the Secretary to award grants to partnerships of accredited nursing schools and hospitals or health facilities to establish projects to enable a hospital or health facility to retain its staff of experienced nurses while having these individuals become, through an accelerated nursing education program, faculty members of an accredited nursing school. Amends PHSA to authorize the Secretary, acting through the Administrator of the Health Resources and Services Administration, to enter into an agreement for the repayment of education loans with any U.S. citizen, national, or lawful permanent resident who: (1) holds an unencumbered license as a registered nurse; and (2) has either already completed a master's or doctorate nursing program at an accredited school of nursing or is currently enrolled on a full-time or part-time basis in such a program. Requires each such agreement to require the eligible individual to serve as a full-time member of the faculty of an accredited school of nursing for a minimum four-year period. Authorizes the Secretary of Defense to carry out programs to increase the number of nurses within the armed forces. Prescribes requirements for determination of the effective date of active duty for members of a reserve component of the armed forces.

Tribal Charities Fairness Act of 2009

United States · United States Congress · 26 June 2009

Tribal Charities Fairness Act of 2009 - Amends the Internal Revenue Code to require that Indian tribal governments be treated as state governments for purposes of the public charity-private foundation classification.

Small Business Relief Act of 2009

United States · United States Congress · 26 June 2009

Small Business Relief Act of 2009 - Amends the Internal Revenue Code to allow certain small business owners to obtain loans, through 2011, from their simplified employee pension accounts for business purposes. Requires such loans to be repaid within two years.

Food Desert Oasis Act of 2009

United States · United States Congress · 26 June 2009

Food Desert Oasis Act of 2009 - Designates certain U.S. cities as Food Desert Zones. Defines a "qualified food desert business" as a wholesale or retail business that derives at least 25% of its gross receipts from the sale of fresh fruits and vegetables. Grants certain tax benefits to a qualified food desert business, including an increased tax credit rate for rehabilitation expenditures, empowerment zone status, and tax-exempt bond financing. Amends the Food, Conservation, and Energy Act of 2008 to: (1) increase to 100% the federal share of costs associated with hunger-free communities program activities in a Food Desert Zone in FY2010-FY2015; and (2) extend the authorization of appropriations for such program through FY2015. Directs the Secretary of the Treasury to submit annual reports to Congress on the Food Desert Oasis Pilot Program under this Act.

Medicare Senior Housing Plan Act of 2009

United States · United States Congress · 25 June 2009

Medicare Senior Housing Plan Act of 2009 - Amends title XVIII (Medicare) of the Social Security Act to create a senior housing facility plan option, meeting specified criteria, which may be offered by a Medicare Advantage organization. Retricts enrollment to individuals who reside in: (1) a continuing care retirement community; or (2) a housing facility assisted under the Housing Act of 1959 or supported under the low-income housing federal income tax credit program and qualify for rental assistance under section 8 of the United States Housing Act of 1937.

Small Business Tax Relief Act of 2009

United States · United States Congress · 25 June 2009

Small Business Tax Relief Act of 2009 - Amends Internal Revenue Code provisions relating to small business to: (1) increase and make permanent the election to expense small business assets, including computer software, in the current taxable year; (2) reduce graduated tax rates for corporations with taxable incomes of less than $10 million; (3) exempt income attributable to business tax credits from the alternative minimum tax (AMT); (4) allow five-year carrybacks for business tax credits and small business net operating losses; (5) allow an enhanced tax deduction for income attributable to small business domestic production activities; (6) reduce to five years the recognition period for the built-in gains of S corporations; (7) exclude from gross income all gain from the sale of certain small business stock before 2011; and (8) allow a deduction from the income of self-employed individuals for health insurance costs.

Hurricane and Tornado Mitigation Investment Act of 2009

United States · United States Congress · 25 June 2009

Hurricane and Tornado Mitigation Investment Act of 2009 - Amends the Internal Revenue Code to allow individual and business taxpayers a tax credit for 25% of their qualified hurricane and tornado mitigation property expenditures up to $5,000 for any taxable year. Defines such expenditures as expenditures in a dwelling unit to improve the strength of a roof deck attachment, create a secondary water barrier, improve the durability of a roof covering, brace gable-end walls, reinforce the connections between a roof and supporting wall, protect against windborne debris, or protect exterior doors and garages.

Clean Renewable Water Supply Bond Act of 2009

United States · United States Congress · 25 June 2009

Clean Renewable Water Supply Bond Act of 2009 - Amends the Internal Revenue Code to provide for the issuance of tax-exempt clean renewable water supply bonds to finance certain water supply technologies, including water recycling, desalination, and groundwater remediation. Establishes a national limitation on the amount of bonds designated as clean renewable water supply bonds for each year between 2009 and 2019.

Nonadmitted and Reinsurance Reform Act of 2009

United States · United States Congress · 25 June 2009

Nonadmitted and Reinsurance Reform Act of 2009 - Prohibits any state other than the home state of an insured from requiring a premium tax payment for nonadmitted insurance. Authorizes states to establish procedures to allocate among themselves the premium taxes paid to an insured's home state. Allows an insured's home state to require surplus lines brokers and certain insureds to file annually tax allocation reports detailing the portion of the nonadmitted insurance premiums attributable to properties, risks, or exposures located in each state. Declares that Congress intends that each state adopt a nationwide uniform requirements, forms, and procedures, such as an interstate compact, that provides for the reporting, payment, collection, and allocation of premium taxes for nonadmitted insurance. Subjects nonadmitted insurance solely to the regulatory requirements of the insured's home state. Declares that only an insured's home state may require a surplus lines broker to be licensed to conduct nonadmitted insurance business with respect to such insured. Prohibits a state from collecting fees relating to licensure of a surplus lines broker in the state unless it has a regulatory mechanism in effect for participation in the national insurance producer database of the National Association of Insurance Commissioners (NAIC), or any other equivalent uniform national database. Prohibits a state from establishing eligibility criteria for nonadmitted insurers domiciled in a U.S. jurisdiction except in conformance with the Non-Admitted Insurance Model Act, unless the state has adopted nationwide uniform requirements, forms, and procedures developed in accordance with this Act that include alternative nationwide uniform eligibility requirements. Prohibits a state from prohibiting a surplus lines broker from placing nonadmitted insurance with, or procuring nonadmitted insurance from, a nonadmitted insurer domiciled outside the United States and listed on the NAIC International Insurers Department Quarterly Listing of Alien Insurers. Prohibits a state from denying credit for reinsurance if the state of domicile of an insurer purchasing reinsurance (ceding insurer) recognizes credit for reinsurance for the insurer's ceded risk, and: (1) is either an NAIC-accredited state; or (2) has financial solvency requirements substantially similar to NAIC accreditation requirements. Reserves to reinsurer's state of domicile the sole responsibility for regulating the reinsurer's financial solvency if such state is either NAIC-accredited, or has financial solvency requirements substantially similar to NAIC. Prohibits a state from requiring a reinsurer to provide financial information other than that required to be filed with its NAIC-compliant domiciliary state.

A PLUS Act

United States · United States Congress · 25 June 2009

Academic Partnerships Lead Us to Success Act or the A PLUS Act - Allows each state to enter into a five-year performance agreement with the Secretary of Education permitting it to receive federal funds on a consolidated basis that would otherwise be directed toward specific programs furthering the stated purpose of title I (Improving the Academic Achievement of the Disadvantaged) of the Elementary and Secondary Education Act of 1965. Requires each agreement to be approved by a combination of specified state parties, and list the programs for which consolidated funding is requested. Allows states to use such funds for any educational purpose permitted by state law, but requires them to make certain assurances that they will use fiscal control and fund accounting procedures, abide by federal civil rights laws, and advance educational opportunities for the disadvantaged. Allows amendments to the scope of performance agreements. Requires each agreement state to: (1) maintain an accountability system measuring annual student progress toward state proficiency standards; (2) disseminate annually student performance data disaggregated by specified student groups; and (3) keep aggregate spending on elementary and secondary education at no less than 90% of such spending for the school year coinciding with enactment of this Act. Limits administrative expenses. Requires the inclusion of private schools and teachers in activities funded on a consolidated basis. Directs the Secretary to evaluate each performance agreement midway through its execution. Allows the Secretary to terminate an agreement whose terms are not met for three consecutive school years.

Intelligence Critical Language Training Improvement Act

United States · United States Congress · 25 June 2009

Intelligence Critical Language Training Improvement Act - Authorizes, for the Office of the Director of National Intelligence, an additional 50 full-time equivalent positions for such Office per fiscal year and limits the use of any such position to providing a temporary transfer of personnel to an element of the intelligence community to enable such element to increase its total authorized number of personnel: (1) during a period in which a permanent employee of the element is absent to participate in foreign language training; or (2) to accept a permanent employee of another element of the intelligence community to provide translation services.

Home Office Tax Deduction Simplification and Improvement Act of 2009

United States · United States Congress · 25 June 2009

Home Office Tax Deduction Simplification and Improvement Act of 2009 - Amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business to elect a standard tax deduction equal to the product of a standard rate determined by the Secretary of the Treasury and the square footage of the portion of a residence used to conduct a trade or business (home office tax deduction). Modifies the rules for the home office tax deduction to: (1) allow a deduction for the cost of dealing with patients, clients, or customers even if they are not physically present in the home office; and (2) establish a de minimis exemption for personal use of a home office. Requires the Secretary to ensure that all self-employment tax forms and schedules separately state amounts attributable to real estate taxes, mortgage interest, and depreciation for purposes of the home office tax deduction.

Fair Treatment for Precious Metals Investors Act

United States · United States Congress · 25 June 2009

Fair Treatment for Precious Metals Investors Act - Amends the Internal Revenue Code to treat bullion (e.g., gold, silver, platinum, and palladium) as a long-term capital asset (currently, treated as a collectible), eligible for preferential capital gains tax rates.

I Teach Act of 2009

United States · United States Congress · 25 June 2009

Incentives to Educate American Children Act of 2009 or the I Teach Act of 2009 - Amends the Internal Revenue Code to permit a tax credit of $1,000 for: (1) teachers in public elementary or secondary schools or public kindergartens in rural areas or areas with high poverty; and (2) teachers certified by the National Board for Professional Teaching Standards. Grants a credit of $2,000 for a teacher meeting both criteria.

A bill to amend the Internal Revenue Code of 1986 to allow taxpayers to designate a portion of their income tax payment to provide assistance to homeless veterans, and for other purposes.

United States · United States Congress · 25 June 2009

Amends the Internal Revenue Code to establish in the Treasury the Homeless Veterans Assistance Fund and to allow individual taxpayers to designate on their tax returns $3.00 of income taxes ($6.00 in the case of joint returns) to be paid over to such Fund to provide assistance to homeless veterans. Requires that the President's annual budget submission for FY2011 and subsequent years contain a description of the use of funds from the Homeless Veterans Assistance Fund.

Civil Rights Tax Relief Act of 2009

United States · United States Congress · 25 June 2009

Civil Rights Tax Relief Act of 2009 - Amends the Internal Revenue Code to allow: (1) an exclusion from gross income for amounts received (either backpay or frontpay or punitive damages) on account of an unlawful discrimination claim; (2) income averaging for backpay and frontpay amounts received from such claims, and (3) an exemption from the alternative minimum tax (AMT) for any tax benefit resulting from the income averaging of amounts received from an unlawful discrimination claim.

Fueling America Act of 2009

United States · United States Congress · 25 June 2009

Fueling America Act of 2009 - Directs the Secretary of Energy, in coordination with the Administrator of the Environmental Protection Agency (EPA), to: (1) conduct a natural gas and liquefied petroleum gas vehicle research, development, and demonstration program; and (2) address the streamlining of manufacturer certification of natural gas and liquefied petroleum gas aftermarket conversion systems to comply with federal requirements and in-use emission standards. Requires the Administrator of General Services to study and report to Congress on whether the federal fleet should increase the number of its light-duty, medium-duty, and heavy-duty natural gas and liquefied petroleum gas vehicles. Amends the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) to increase from 50% to 65% of acquisition costs the federal matching grants for replacing school buses under the clean school bus program. Extends eligibility for such grants to clean school buses with: (1) engines manufactured in model years 2010-2014 that satisfy federal requirements for emissions of oxides of nitrogen and particulate matter; or (2) engines only fueled by compressed natural gas, liquefied natural gas, or liquefied petroleum gas (including eligibility for a grant for an additional 25% of the acquisition costs of such school buses). Amends the Internal Revenue Code to increase the percentage rate of, and extend through calendar 2014, the tax credit for the purchase of natural gas vehicle refueling property and liquefied petroleum gas vehicle refueling property. Doubles the incremental cost limits for vehicles fueled by natural gas or liquefied petroleum gas in the formula for determining the new qualified alternative fuel motor vehicle credit.

To amend the Internal Revenue Code of 1986 to modify the application of the tonnage tax on vessels operating in the dual United States domestic and foreign trades, and for other purposes.

United States · United States Congress · 25 June 2009

Amends the Internal Revenue Code to modify the alternative tax on qualifying shipping activities to treat a corporation electing such tax as continuing to use a qualifying vessel in the U.S. foreign trade during any period of use in the U.S. domestic trade, thus eliminating the 30 day limitation on operating in U.S. domestic trade under current law.

Civil Rights Tax Relief Act of 2009

United States · United States Congress · 25 June 2009

Civil Rights Tax Relief Act of 2009 - Amends the Internal Revenue Code to allow: (1) an exclusion from gross income for amounts received (either backpay or frontpay or punitive damages) on account of an unlawful discrimination claim; (2) income averaging for backpay and frontpay amounts received from such claims, and (3) an exemption from the alternative minimum tax for any tax benefit resulting from the income averaging of amounts received from an unlawful discrimination claim.

To amend the Internal Revenue Code of 1986 to allow certain local tax debts to be collected through the reduction of Federal tax refunds.

United States · United States Congress · 25 June 2009

Amends the Internal Revenue Code to direct the Secretary of the Treasury, upon receiving notice from a state or local government that a named individual owes a past-due legally enforceable tax obligation to a local goverment, to pay such tax debt from any federal tax refund due to such individual, after notifying such individual of the offset.