Taxation

Department of Defense Energy Security Act of 2010

United States · United States Congress · 12 May 2010

Department of Defense Energy Security Act of 2010 - Requires the Department of Defense (DOD) energy performance plan to be taken into consideration in other DOD planning, including the National Security Strategy and the Quadrennial Defense Review. Provides a DOD procurement preference for goods and services produced using sustainable environmental practices. Requires: (1) specified percentages of DOD electric energy to be produced from renewable energy sources; (2) consideration of certain environmentally sustainable practices under the DOD energy performance plan; and (3) application to contractors operating government-owned facilities and contract tenants and concessionaires of DOD requirements regarding the use of renewable energy and energy-efficient products. Authorizes the Secretary of Defense to obligate specified funds under the Military Construction Authorization Act for Fiscal Year 2011 to carry out energy conservation projects. Directs the Secretary to submit to Congress an assessment of improved building efficiency (including insulation and energy and water usage) at DOD facilities. Requires: (1) the conversion to electric or hybrid propulsion, by the end of FY2015, of the military and defense agency fleet of petroleum-derived non-tactical motor vehicles; and (2) a procurement preference with respect to electric or hybrid propulsion vehicles. Extends the conversion requirement to contractor-operated, government-owned vehicles. Directs: (1) the Secretary of each military department to report to Congress identifying hybrid-drive technologies suitable for incorporation into the next reset and recap of tactical-fleet military ground vehicles; and (2) the Secretary to submit to Congress a testing and certification plan for the development, and use by the end of FY2016, of biofuel derived from materials that do not compete with food stocks and is suitable for use as military aviation fuel. Authorizes the Secretary to waive the implementation or operation of any provision of this Act after certifying to Congress that such implementation or operation would adversely impact U.S. national security.

Universal College Credit Act

United States · United States Congress · 12 May 2010

Universal College Credit Act - Amends the Internal Revenue Code to allow a tax credit up to $5,000 annually for the qualified tuition and related expenses of an individual taxpayer, a taxpayer's spouse, or dependents for instruction at an institution of higher education. Allows such credit for four years of undergraduate education expenses and six years of graduate or professional education expenses. Excludes expenses for courses involving sports, games, or hobbies (unless part of a degree program) and expenses unrelated to an academic program (e.g., student activity fees, athletic fees, or insurance expenses).

A bill to amend the Internal Revenue Code of 1986 to provide a reduced rate of excise tax on beer produced domestically by certain small producers.

United States · United States Congress · 11 May 2010

Amends the Internal Revenue Code to reduce the rate of the excise tax on beer produced within or imported into the United States for brewers who produce not more than 6 million barrels of beer a year.

Advanced Biofuel Investment Act of 2010

United States · United States Congress · 11 May 2010

Advanced Biofuel Investment Act of 2010 - Amends the Internal Revenue Code to allow a 30% energy tax credit for investment in qualified advanced biofuel production property. Defines "qualified advanced biofuel production property" as property used exclusively to produce advanced biofuels for sale to unrelated persons. Terminates such credit after 2014. Amends the American Recovery and Reinvestment Tax Act of 2009 to allow investors in advanced biofuel production property a grant in lieu of a tax credit for investment in such property. Requires grant recipients to reinvest in advanced biofuel production property within 12 months after receipt of a grant payment.

Private Activity Renewable Energy Bonds Act

United States · United States Congress · 11 May 2010

Private Activity Renewable Energy Bonds Act - Amends the Internal Revenue Code to expand the purposes for which tax-exempt facility bonds may be issued to include renewable energy resource facilities, conservation and efficiency facilities and projects, and high efficiency vehicles and related facilities or projects. Limits the allocation of such bonds to all states by population to not more than $2.5 billion annually.

Combat Illegal Immigration Through Employment Verification Act

United States · United States Congress · 11 May 2010

Combat Illegal Immigration Through Employment Verification Act - Amends the Immigration and Nationality Act to make employment of unauthorized aliens unlawful. Sets forth provisions respecting: (1) employer document verification requirements; and (2) employment authorization and/or identity documents. Sets forth employment eligibility verification system (EEVS) provisions. Amends the Internal Revenue Code to: (1) provide for the disclosure of certain taxpayer identity information to the Department of Homeland Security (DHS) to assist in immigration enforcement; and (2) increase specified penalties for employer failure to provide correct information returns. Directs the Secretary of the Treasury to establish within the Criminal Investigation office of the Internal Revenue Service (IRS) a unit to investigate tax-related violations related to the employment of unauthorized aliens. Sets forth IRS and Social Security Administration (SSA) immigration-related enforcement provisions. Provides for increases in worksite enforcement and immigration fraud detection personnel.

Student Enhancement Act of 2010

United States · United States Congress · 11 May 2010

Student Enhancement Act of 2010 - Amends the Internal Revenue Code to allow a tax deduction, up to $10,000 per year, for supplemental education expenses. Defines "supplemental education expenses" as expenses not required for the a student's enrollment or attendance at an elementary or secondary school that are for academic tutoring designed to supplement or enhance the student's education and related books, supplies, and equipment.

Department of Justice Appropriations Authorization Act, Fiscal Year 2011

United States · United States Congress · 11 May 2010

Authorizes appropriations for the Department of Justice (DOJ) for FY2011 to carry out specified activities.

Small Business Lending Incentive Program Act of 2010

United States · United States Congress · 11 May 2010

Small Business Lending Incentive Program Act of 2010 - Amends the Internal Revenue Code to allow certain small banks a business-related tax credit for 1% of the total amount of loans made to small business concerns. Limits the amount of any such small business loan to $500,000, and limits to 20 the number of such loans a bank may include in the calculation of its credit in any taxable year. Terminates such credit two years after the enactment of this Act.

National Disaster Tax Extenders Act

United States · United States Congress · 11 May 2010

National Disaster Tax Extenders Act - Amends the Internal Revenue Code to exclude a casualty loss tax deduction for disaster losses sustained after December 31, 2009, and before January 1, 2011, from an individual's gross income in determining adjusted gross income. Extends through 2010: (1) such casualty loss deduction; (2) expensing of disaster abatement and cleanup expenses; (3) the five-year carryback period of net operating losses attributable to federally declared disasters; and (4) the special depreciation allowance for qualified disaster assistance property.

Real Estate Investment Incentive Act of 2010

United States · United States Congress · 11 May 2010

Real Estate Investment Incentive Act of 2010 - Amends the Internal Revenue Code to reduce to 5% the rate of tax on net capital gains from the sale or exchange of depreciable real property placed in service before January 1, 2011. Defines "depreciable real property" as investment property which is part of a building with fewer than two residential rental units.

Support Working Parents Act of 2010

United States · United States Congress · 11 May 2010

Support Working Parents Act of 2010 - Amends the Internal Revenue Code to repeal the phaseout of the tax credit for dependent care services for taxpayers whose adjusted gross incomes exceed $15,000.

Opposing the imposition of a value-added tax.

United States · United States Congress · 11 May 2010

Declares that imposing a value-added tax (VAT) would be a massive tax increase that would cripple families on fixed income and only further push back the U.S. economic recovery and that the House of Representatives opposes a VAT.

Children of Fallen Warriors AMT Relief Act

United States · United States Congress · 10 May 2010

Children of Fallen Warriors AMT Relief Act - Amends the Internal Revenue Code to treat annuity payments to a surviving child of an eligible participant under the military's Survivor Benefit Plan as the earned income of such child, for purposes of exempting such payments from the alternative minimum tax (AMT).

STATE TAXATION: THE ROLE OF CONGRESS IN DEVELOPING APPORTIONMENT STANDARDS

United States · United States House of Representatives · 6 May 2010

DEPARTMENT OF DEFENSE AUTHORIZATION FOR APPROPRIATIONS FOR FISCAL YEAR 2011

United States · United States Senate · 6 May 2010

TRANSPORTATION AND HOUSING AND URBAN DEVELOPMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2011

United States · United States Senate · 6 May 2010

COMMERCE, JUSTICE, SCIENCE, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2011

United States · United States Senate · 6 May 2010

SEAM Act of 2010

United States · United States Congress · 6 May 2010

Security in Energy and Manufacturing Act of 2010 or the SEAM Act of 2010 - Amends the Internal Revenue Code to expand the qualifying advanced energy project credit by allocating in 2010 $5 billion of grants or tax credit amounts to manufacturers of goods and components (other than for assembly of components) in the United States that are used in alternative energy projects.

Job Creation and Affordable Housing Act of 2010

United States · United States Congress · 6 May 2010

Job Creation and Affordable Housing Act of 2010 - Directs the Secretary of the Treasury to make a grant to each state equal to such state's low-income bond-subsidized housing election amount. Defines "low-income bond-subsidized housing election amount" as an amount a state may elect which does not exceed 85% of the state's bond-subsidized credit amount for low-income buildings. Requires states to use grants to make subawards to finance the construction or acquisition and rehabilitation of qualified low-income buildings. Requires the return of grant funds not used to make such subawards before January 1, 2012. Amends the Internal Revenue Code to: (1) deny a low-income housing tax credit for bond-subsidized buildings that received a subaward under this Act; (2) allow a five-year carryback of unused low-income housing tax credit amounts and a carryback for new low-income housing investments in 2010 and 2011; and (3) allow a full offset of low-income housing tax credits against regular income tax liability.

Motherhood Fairness Act of 2010

United States · United States Congress · 6 May 2010

Motherhood Fairness Act of 2010 - Amends the Internal Revenue Code to allow a child tax credit to the birth mother of a child who is formally placed for adoption and to the taxpayer who adopts such child.

To amend the Internal Revenue Code of 1986 to exclude from gross income amounts received for services by a student at a work-college.

United States · United States Congress · 6 May 2010

Amends the Internal Revenue Code to exclude from gross income payments received by a student under a comprehensive student work-learning-service program operated by a work college.

Homeowner Tax Assistance Act

United States · United States Congress · 6 May 2010

Homeowner Tax Assistance Act - Amends the Internal Revenue Code to: (1) increase by 25% the allowable tax deduction for mortgage interest on a principal residence until 2014; and (2) waive the requirement to repay credit amounts under the first-time homebuyer tax credit for residences purchased on or after April 9, 2008.

Utah Laboratory of Democracy Act of 2010

United States · United States Congress · 6 May 2010

Utah Laboratory of Democracy Act of 2010 - Directs the Secretaries of Education, of Transportation, and of Health and Human Services to seek to enter into an agreement with the state of Utah under which the state will assume all responsibility for the administration within the state of federal programs in the areas of education, transportation, and Medicaid. Requires the transfer to Utah each calendar year, if such an agreement is entered into, of an amount equivalent to the portion of the estimated federal tax revenues to be paid that year by Utah citizens that would be returned to the state through federal education, transportation, and Medicaid programs in the absence of the agreement.

Child Safety, Care, and Education Continuity Act of 2010

United States · United States Congress · 6 May 2010

Child Safety, Care, and Education Continuity Act of 2010 - Authorizes the Secretary of Education to award grants to states and, through them, subgrants to local educational agencies (LEAs) and nonpublic schools for assistance in restarting school operations in major disaster areas. Protects LEAs from cuts in school improvement funds under the Elementary and Secondary Education Act of 1965 for the fiscal year following the fiscal year in which a major disaster occurs within their service area. Allows LEAs in states to which teachers and paraprofessionals relocate after a major disaster to consider such teachers and paraprofessionals to have met certain federal teaching standards if the state from which they came considered them to have met such standards. Authorizes the Secretary to waive or modify certain requirements relating to maintenance of effort, supplementary use of funds, and matching funds in providing educational assistance to entities affected by a major disaster. Directs the Secretary to provide temporary emergency impact aid to states and, through them, LEAs and Native American schools for the education of students displaced by a major disaster. Authorizes the Secretary to: (1) waive or modify requirements applicable to federal student aid programs under title IV of the Higher Education Act of 1965 (HEA) that are unreasonable due to the effects of a major disaster; (2) approve Teacher Quality Partnership Grants program modifications that assist states, LEAs, and institutions of higher education (IHEs) recruit and retain faculty for schools in major disaster areas; (3) modify, at the request of an affected institution or other grantee located in a major disaster area, required and allowable uses of funds under the HEA's TRIO, GEAR-UP, Strengthening Institutions, and Strengthening Historically Black Colleges and Universities programs, and any other competitive grant program; and (4) allow financial aid administrators to adjust the expected contribution of students and parents affected by a major disaster. Directs the Secretary to make special efforts to notify students and their parents who qualify for means-tested federal benefit programs of their potential eligibility for a maximum Pell Grant, provided such students attend an IHE affected by a major disaster. Authorizes the Secretary to enter into agreements to extend certain deadlines under the Individuals with Disabilities Education Act regarding the provision of special education and related services, including early intervention services, to individuals adversely affected by a major disaster. Directs the Secretary of Health and Human Services (HHS) to provide training and technical assistance, guidance, and resources to Head Start agencies located in a major disaster area or receiving a significant number of children from such an area. Authorizes the waiver of cost-sharing requirements for such agencies and documentation requirements for Head Start participants affected by a major disaster. Authorizes the Secretary of HHS to: (1) waive the application of specified provisions of the Child Care and Development Block Grant Act of 1990 to states affected by a major disaster or serving a significant number of individuals adversely affected by a major disaster; and (2) assist states in providing training, technical assistance, and guidance to child care providers who are serving such individuals. Requires each state that receives funds under such Act to develop a disaster plan. Requires the Administrator of the Federal Emergency Management Agency (FEMA) to encourage state and local governments to address child care services and facilities in their response and recovery plans, exercises, and training. Directs the Secretary of HHS to provide disaster guidance to states under titles XIX (Medicaid) and XXI (Children's Health Insurance Program [CHIP, formerly known as SCHIP]) of the Social Security Act regarding the requirement that states provide medical assistance to individuals who are residents of the state but are absent. Requires each state to provide disaster guidance to Medicaid and CHIP providers to ensure that low-income children displaced from their home state by a major disaster have continued access to health care services.

Renewable Energy Tax Incentives Extension Act

United States · United States Congress · 6 May 2010

Renewable Energy Tax Incentives Extension Act - Amends the American Recovery and Reinvestment Tax Act of 2009 to: (1) 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; and (2) expand eligibility for such grants to public power utilities.

DEPARTMENTS OF LABOR, HEALTH AND HUMAN SERVICES, AND EDUCATION, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2011

United States · United States Senate · 5 May 2010

Volunteer Emergency Services Recruitment and Retention Act of 2010

United States · United States Congress · 5 May 2010

Volunteer Emergency Services Recruitment and Retention Act of 2010 - Amends the Internal Revenue Code to allow sponsors of certain deferred compensation plans to elect to include length of service award plans for bona fide volunteers providing firefighting and fire prevention services, emergency medical services, ambulance services, and emergency rescue services. Directs the Secretary of Labor to issue regulations exempting a length of service award program from treatment as an employee pension benefit plan under the Employee Retirement Income Security Act of 1974 (ERISA).

To amend the Internal Revenue Code of 1986 to repeal the $2,500 limitation on health flexible spending arrangements.

United States · United States Congress · 5 May 2010

Amends the Internal Revenue Code to repeal the the $2,500 limitation on salary reduction contributions to health flexible spending arrangements.

Healthy Communities through Helping to Offer Incentives and Choices to Everyone in Society Act of 2010

United States · United States Congress · 5 May 2010

Healthy Communities through Helping to Offer Incentives and Choices to Everyone in Society Act of 2010 - Revises federal health law to address obesity, including through: (1) routine collection of data needed to calculate body mass index (BMI); (2) expansion of coverage for obesity under Medicare, Medicaid, and the Children's Health Insurance Program (CHIP, formerly known as SCHIP); (3) programs to promote healthy eating behaviors and physical activity; and (4) training of health care professionals on how to treat and prevent obesity and aid individuals who are obese or overweight. Amends the Richard B. Russell National School Lunch Act to expand the nutritional requirements of food offered through child and adult food programs. Includes a physical activity component for children's food programs. Sets forth provisions to expand physical activity through: (1) programs to connect children and families with the outdoors; (2) guidelines for physical education in elementary and secondary schools; (3) inclusion of physical education as a core academic subject in schools; (4) tax incentives for employer provided membership to athletic or fitness facilities; and (5) enrichment programs, such as summer camps, for children on Indian reservations and tribal lands. Sets forth provisions to improve knowledge of and access to healthy foods through: (1) educating consumers about physical activity and lifestyles; (2) infrastructure improvements to food programs; (3) expansion of retail food stores offering affordable, nutritious foods in underserved communities; and (4) expansion of urban community gardens. Authorizes the Secretary of Transportation (DOT) to make grants to assist local planning decisions and policies that increase the access of individuals to physical activity. Expands the program to provide safe routes to schools to include high school students. Authorizes the Secretary of Health and Human Services (HHS), acting through the National Center for Health Statistics, to provide for the: (1) collection of data for determining the fitness levels and energy expenditures of children and youth; and (2) analysis of data collected as part of the National Health and Nutrition Examination Survey and other data sources.

Employee Stock Ownership Plan Promotion and Improvement Act of 2010

United States · United States Congress · 5 May 2010

Employee Stock Ownership Plan Promotion and Improvement Act of 2010 - Amends the Internal Revenue Code to: (1) exempt certain distributions, including dividends, by S corporations to an employee stock ownership plan (ESOP) from the penalty tax for premature employee benefit plan withdrawals; (2) exempt deductions for ESOP dividends from corporate alternative minimum tax adjustments based on adjusted earnings and profits; (3) allow deferral of the recognition of gain for certain sales to ESOPs sponsored by any domestic corporation, including S corporations; (4) allow reinvestment of ESOP stock proceeds eligible for nonrecognition of gain in certain mutual funds; and (5) modify certain ESOP stock ownership rules. Amends the Small Business Act to allow a majority-owned ESOP business concern to continue to qualify for loans, preferences, and other programs under such Act.

21st Century Full Employment and Training Act

United States · United States Congress · 4 May 2010

21st Century Full Employment and Training Act - Directs the Secretary of Labor to establish a Full Employment National Trust Fund. Amends the Internal Revenue Code to impose a tax on certain covered securities transactions, payable by trading facilities that deal in such transactions. Requires amounts collected to be deposited into the Fund for: (1) Employment Opportunity Grants to states, local governments, and Indian tribes for job creating activities in communities where the rate of unemployment is higher than a specified graduated percentage for a number years; and (2) the Secretary to fund Workforce Investment programs. Directs the Secretary to convene a national employment conference to bring together leaders of small and larger business, labor, government, and other parties to discuss employment, with particular attention to structural unemployment and the plight of disadvantaged youth.

PROPOSED FISCAL YEAR 2011 BUDGETS FOR REGIONAL ECONOMIC DEVELOPMENT COMMISSIONS, PRIORITIES AND IMPACTS ON REGIONAL ECONOMICS AND EMPLOYMENT

United States · United States House of Representatives · 29 April 2010

LEGISLATIVE BRANCH APPROPRIATIONS FOR FISCAL YEAR 2011

United States · United States Senate · 29 April 2010

TRANSPORTATION AND HOUSING AND URBAN DEVELOPMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2011

United States · United States Senate · 29 April 2010

Sustainable Property Grants Act of 2010

United States · United States Congress · 29 April 2010

Sustainable Property Grants Act of 2010 - Amends the American Recovery and Reinvestment Tax Act of 2009 to allow real estate investment trusts to qualify for energy property grants under such Act without affecting limitations on dividend payments applicable to such trusts.

STOP Act

United States · United States Congress · 29 April 2010

Smuggled Tobacco Prevention Act of 2010 or the STOP Act - Amends the Internal Revenue Code to restrict the sale, lease, importation, or delivery of tobacco production machines to persons lawfully engaged in: (1) the sale, lease, or delivery of such machines; (2) the manufacture or processing of tobacco products, including for personal use; or (3) the application of unique identification markings onto tobacco product packages. Defines "tobacco production machine" as a machine used to manufacture, process, or package tobacco products or to apply unique identification markings to packages of tobacco products. Requires any person leasing, importing, exporting, or delivering a tobacco production machine to keep records relating to any transfers or deliveries of such machines. Requires manufacturers and importers of tobacco products to affix a unique identification marking to each package of tobacco products prior to sale or distribution of such products. Directs the Secretary of the Treasury to design a system of unique identification markings that does not interfere with state and local tax stamps and markings. Requires wholesalers of tobacco products to obtain permits for selling or exporting tobacco products. Establishes new criminal offenses relating to the distribution of tobacco products. Increases the civil penalty for tobacco-related infractions from $1,000 to $10,000. Establishes in the Treasury the Anti-Contraband Tobacco Trafficking Fund to finance the enforcement provisions of this Act and other laws relating to contraband or illegal tobacco products using the increased civil and criminal fines provided by this Act. Amends the Tariff Act of 1930 to impose a civil penalty for the importation of tobacco products and cigarette papers and tubes by fraudulent means.

National Defense Authorization Act for Fiscal Year 2011

United States · United States Congress · 29 April 2010

National Defense Authorization Act for Fiscal Year 2011 - Authorizes appropriations for the Department of Defense (DOD) for FY2011. Authorizes appropriations to DOD for: (1) procurement, including aircraft, missiles, weapons and tracked combat vehicles, ammunition, shipbuilding and conversion, and other procurement; (2) the Joint Improvised Explosive Device Defeat Fund; (3) Defense Production Act purchases; (4) research, development, test, and evaluation; (5) operation and maintenance; (6) active and reserve military personnel; (7) the Afghanistan Security Forces Fund; (8) Working Capital Funds; (9) the National Defense Sealift Fund; (10) the Defense Coalition Acquisition Fund; (11) chemical agents and munitions destruction; (12) drug interdiction and counter-drug activities; (13) the Defense Inspector General; (14) the Defense Health Program; (15) the Armed Forces Retirement Home; (16) overseas contingency operations; (17) chemical demilitarization construction; (18) the North Atlantic Treaty Organization (NATO) Security Investment Program; (19) Guard and reserve forces facilities; and (20) base closure and realignment activities. Sets forth provisions or requirements concerning: (1) environmental matters, including defense facilities coverage under the Sikes Act; (2) military personnel policy, including education and training; (3) military pay and allowances; (4) retired pay and survivor benefits; (5) military health care, including a health professions scholarship and financial assistance program for DOD civilians; (6) acquisition policy and management; (7) DOD organization and management, including a reduction in the number of Deputy Under Secretaries of Defense; (8) financial matters; (9) civilian personnel matters; (10) matters relating to foreign nations; and (11) matters relating to military construction and military family housing. Military Construction Authorization Act for Fiscal Year 2011 - Authorizes appropriations for FY2011 for military construction for the Armed Forces and defense agencies. Establishes the Refined Petroleum Products, Marginal Expense Transfer Account for DOD purchases of refined petroleum products.

A bill to amend the Internal Revenue Code of 1986 to extend the work opportunity tax credit for employers of certain veterans.

United States · United States Congress · 29 April 2010

Amends the Internal Revenue Code to extend through 2012 the work opportunity tax credit for the hiring of unemployed veterans.

Municipal Finance Improvements Act of 2010

United States · United States Congress · 29 April 2010

Municipal Finance Improvements Act of 2010 - Amends the Internal Revenue Code to require the issuer of a tax-exempt state or local bond to obtain an optimal bond financing certification. Defines "optimal bond financing certification" as a written statement by an independent qualified financial advisor that the issuance fees and aggregate interest cost to the bond issuer are reasonable without materially increasing the risks to the issuer or bond obligors. Allows a tax credit for small issuers of tax-exempt bonds. Defines a "small issuer" as any issuer of tax-exempt bonds with an aggregate face value not exceeding $50 million in a calendar year.

To amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit through December 31, 2010, and for other purposes.

United States · United States Congress · 29 April 2010

Amends the Internal Revenue Code to: (1) extend the first-time homebuyer tax credit through December 31, 2010; (2) extend eligibility for such credit through April 30, 2011, for taxpayers who enter into a binding contract for the purchase of a principal residence by December 31, 2010; and (3) extend eligibility for such credit through April 30, 2012, for military personnel and members of the Foreign Service and the intelligence community on qualified official extended duty outside the United States.

To amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit through December 31, 2010, and for other purposes.

United States · United States Congress · 29 April 2010

Amends the Internal Revenue Code to: (1) extend the first-time homebuyer tax credit through December 31, 2010; (2) extend eligibility for such credit through April 30, 2011, for taxpayers who enter into a binding contract for the purchase of a principal residence by December 31, 2010; and (3) extend eligibility for such credit through April 30, 2012, for military personnel and members of the Foreign Service and the intelligence community on qualified official extended duty outside the United States.

STOP Act

United States · United States Congress · 29 April 2010

Smuggled Tobacco Prevention Act of 2010 or the STOP Act - Amends the Internal Revenue Code to restrict the sale, lease, importation, or delivery of tobacco production machines to persons lawfully engaged in: (1) the sale, lease, or delivery of such machines; (2) the manufacture or processing of tobacco products, including for personal use; or (3) the application of unique identification markings onto tobacco product packages. Defines "tobacco production machine" as a machine used to manufacture, process, or package tobacco products or to apply unique identification markings to packages of tobacco products. Requires any person leasing, importing, exporting, or delivering a tobacco production machine to keep records relating to any transfers or deliveries of such machines. Requires manufacturers and importers of tobacco products to affix a unique identification marking to each package of tobacco products prior to sale or distribution of such products. Directs the Secretary of the Treasury to design a system of unique identification markings that does not interfere with state and local tax stamps and markings. Requires wholesalers of tobacco products to obtain permits for selling or exporting tobacco products. Establishes new criminal offenses relating to the distribution of tobacco products. Increases the civil penalty for tobacco-related infractions from $1,000 to $10,000. Establishes in the Treasury the Anti-Contraband Tobacco Trafficking Fund to finance the enforcement provisions of this Act and other laws relating to contraband or illegal tobacco products using the increased civil and criminal fines provided by this Act. Amends the Tariff Act of 1930 to impose a civil penalty for the importation of tobacco products and cigarette papers and tubes by fraudulent means.

Expressing the sense of the House of Representatives that the value-added tax in addition to existing Federal taxes is a massive tax increase that will result in hardships for United States families and job-creating small business and will stunt economic recovery.

United States · United States Congress · 29 April 2010

Expresses the sense of the House of Representatives that a value-added tax (VAT) in addition to existing federal taxes is a massive tax increase that will result in hardships for U.S. families and job-creating small business and will stunt economic recovery.

FINANCIAL SERVICES AND GENERAL GOVERNMENT APPROPRIATIONS FOR FISCAL YEAR 2011

United States · United States Senate · 28 April 2010

Intelligence Authorization Act for Fiscal Year 2011

United States · United States Congress · 28 April 2010

Intelligence Authorization Act for Fiscal Year 2011 - Authorizes appropriations for FY2011 for the conduct of intelligence and intelligence-related activities of the: (1) Office of the Director of National Intelligence; (2) Central Intelligence Agency (CIA); (3) Department of Defense (DOD); (4) Defense Intelligence Agency (DIA); (5) National Security Agency (NSA); (6) Departments of the Army, Navy, and Air Force; (7) Coast Guard; (8) Departments of State, the Treasury, Energy, and Justice; (9) Federal Bureau of Investigation (FBI); (10) Drug Enforcement Administration (DEA); (11) National Reconnaissance Office; (12) National Geospatial-Intelligence Agency; and (13) Department of Homeland Security. Specifies that the amounts authorized and the authorized personnel ceilings as of September 30, 2011, for such activities are those specified in the classified Schedule of Authorizations, which shall be made available to the congressional appropriations committees and the President. Allows the Director of National Intelligence, with the approval of the Director of the Office of Management and Budget (OMB), to authorize employment of civilian personnel in excess of the number authorized for FY2011 when necessary for the performance of important intelligence functions. Requires notification to the intelligence committees on the use of such authority. Authorizes appropriations for the Intelligence Community Management Account for FY2011, as well as for full-time personnel for elements within such Account. Authorizes appropriations for FY2011 for the Central Intelligence Agency Retirement and Disability Fund. Permits appropriations authorized by this Act for salary, pay, retirement, and other benefits for federal employees to be increased by such additional or supplemental amounts as necessary for increases in such compensation or benefits authorized by law. Prohibits the authorization of appropriations by this Act from being deemed to constitute authority to conduct any intelligence activity not otherwise authorized by the Constitution or laws of the United States.

Fuel Cell Industrial Vehicle Jobs Act of 2010

United States · United States Congress · 28 April 2010

Fuel Cell Industrial Vehicle Jobs Act of 2010 - Amends the Internal Revenue Code to: (1) continue the maximum dollar amount (i.e., $8,000) of the tax credit for new qualified fuel cell motor vehicles after 2009; and (2) allow such credit for a vehicle which is manufactured primarily to carry or tow loads or materials for commercial or industrial purposes (off-highway vehicles). Increases the amount of such credit for off-highway vehicles that achieve a specified level of electricity generation efficiency.

To amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit through December 31, 2010, and for other purposes.

United States · United States Congress · 28 April 2010

Amends the Internal Revenue Code to: (1) extend the first-time homebuyer tax credit through December 31, 2010; (2) extend eligibility for such credit through February 28, 2011, for taxpayers who enter into a binding contract for the purchase of a principal residence by December 31, 2010; and (3) extend eligibility for such credit through February 28, 2012, for military personnel and members of the Foreign Service and the intelligence community on qualified official extended duty outside the United States.

FEMA'S FISCAL YEAR 2011 PRIORITIES AND BEYOND: ALIGNING BUDGET, MISSION, AND VISION

United States · United States House of Representatives · 27 April 2010

[H.A.S.C. No. 111-159] NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 2011 AND OVERSIGHT OF PREVIOUSLY AUTHORIZED PROGRAMS BEFORE THE COMMITTEE ON ARMED SERVICES HOUSE OF REPRESENTATIVES ONE HUNDRED ELEVENTH CONGRESS SECOND SESSION

United States · United States House of Representatives · 27 April 2010