Taxation

Small Business Efficiency Act of 2011

United States · United States Congress · 8 July 2011

Small Business Efficiency Act of 2011 - Amends the Internal Revenue Code to treat 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). Sets forth IRS certification requirements for PEOs, including financial review and reporting requirements. Requires a PEO to post a bond, up to $1 million, to guarantee payment of employment taxes. Limits the required bond amount to $50,000 for a newly created PEO during its three-year startup period.

Cut, Cap, and Balance Act of 2011

United States · United States Congress · 7 July 2011

Cut, Cap, and Balance Act of 2011 - Reduces the estimated committee allocation of the appropriate levels of budget totals for FY2012 for the Senate Committee on Appropriations to: (1) $1.137 trillion in total new budget authority, and (2) $1.277 trillion in total budget outlays. Expresses the sense of Congress that it should enact comprehensive tax reform that lowers marginal rates, broadens the base, and simplifies the tax code to increase economic growth while generating revenues that are in line with the historical average of 18% of Gross Domestic Product (GDP). Amends the Congressional Budget Act of 1974 (CBA) to establish the discretionary spending limits for FY2012-FY2021 for defense and nondefense categories. Authorizes the Chairman of the Senate Committee on the Budget to adjust such discretionary spending limits, budgetary aggregates in the most recently adopted concurrent budget resolution, and CBA committee allocations if a bill or joint resolution is reported making appropriations for FY2012-FY2017 that provides funding for overseas deployments and activities undertaken as a result of a declaration of war or congressional authorization of force. Limits such adjustments. Makes it out of order in both chambers to consider any legislation that includes any provision that would cause total on-budget mandatory spending to exceed specified discretionary spending limits. Exempts from such limits the mandatory components of: (1) Social Security, function 650; (2) Medicare, function 570; (3) Veterans Benefits and Services, function 700; and (4) Net Interest, function 900. Makes it out of order in both chambers to consider legislation that includes any provision that would cause total mandatory spending for Social Security to exceed specified limits for total outlays for FY2012-FY2021. Makes such requirement inapplicable if the Congressional Budget Office (CBO) determines that projected outlays are expected to exceed such limits due to changes in cost-of-living adjustments (COLAs) contained in present law. Makes it out of order in both chambers to consider legislation that includes any provision that would cause total mandatory spending for Medicare or for Veterans Benefits and Service to exceed specified limits for total outlays for FY2012-FY2021. Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to require the Office of Management and Budget (OMB) to make publicly available in the Federal Register an annual report containing expected budget authority and outlays. Requires OMB, if such report shows any category exceeding specified spending caps, to prepare, and the President to issue and include in that report, a sequestration order that reduces budgetary resources by an amount sufficient to bring spending in line with that category's statutory cap. Prescribes requirements for calculating and implementing such sequestration. Authorizes Congress to override a sequestration order through the passage of a law that either waves or supersedes the spending limitations for that category of federal spending for that fiscal year. Subjects any motion in the Senate to move to consideration of a bill to waive, modify, or in any way alter a sequestration order (except for defense spending while the nation is engaged in a justified conflict) to a point of order that can only be waived through an affirmative vote of two-thirds of the Members. Prohibits the Secretary of the Treasury from exercising additional borrowing authority until the date that the Archivist of the United States transmits to the states for their ratification S.J. Res. 10 as introduced on March 31, 2011, a balanced budget amendment to the Constitution, or a similar amendment provided it requires that total outlays not exceed total receipts, that contains a spending limitation as a percentage of GDP, and requires that tax increases be approved by a super-majority vote in both chambers. Increases the public debt from $14.294 trillion to $16.7 trillion on the date such legislation is transmitted to the states.

A bill to amend the Internal Revenue Code of 1986 to permanently extend existing elective tax treatment for Alaska Native Settlement Trusts.

United States · United States Congress · 7 July 2011

Makes provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 relating to the tax treatment and information requirements of Alaska Native Settlement Trusts permanent.

Veterans Opportunity to Work Act of 2011

United States · United States Congress · 7 July 2011

Veterans Opportunity to Work Act of 2011 - Directs the Secretary of Labor (Secretary), from January 1, 2012 to March 31, 2014, to provide for monthly payments, through the Secretary of Veterans Affairs (VA), of up to 12 months of retraining assistance, except as specified, to certain veterans from 35 to 60 years of age applying by October 1, 2013, who: (1) were last discharged from Armed Forces active duty service with an honorable discharge, (2) have been unemployed for a designated period of time, and (3) are ineligible for specified veterans' benefit educational assistance. Sets forth the maximum number of eligible veterans who may participate in the program and the permitted forms of education and training. Revises guidelines for stationing Transition Assistance Program personnel to require the Secretary to contract with a private entity or entities to provide specified counseling, employment, and training services. Requires the Secretary of Defense (DOD) and the Secretary of the Transportation (DOT) to require participation of all Armed Forces members eligible for employment assistance and other transitional services unless a documented urgent operational requirement prevents attendance. Modifies the demonstration project on credentialing for Armed Forces active duty service members transitioning to civilian employment by requiring the Assistant Secretary for Veterans' Employment and Training to: (1) select at least 5 but not more than 10 (currently, at least 10) military occupational specialties, and (2) enter a contract with an appropriate entity representing a coalition of state governors to identify credentialing, certification, and licensing requirements incorporating the necessary skills for such specialties. Establishes a new period, ending on September 30, 2014, for carrying out the demonstration project and limits funding to $180,000 each fiscal year from specified sources. Creates a three-year pilot program requiring the Secretary to make grants and enter contracts for veterans employment and training services with any of the ten states with the highest unemployment rates in the nation. Prohibits full-time disabled veterans' outreach program specialists and local veterans' employment representatives from performing non-veteran related duties and services beyond the scope of their specified duties. Revises the definition of "benefit," "benefit of employment," and "rights and benefits" under the Uniformed Services Employment and Reemployment Rights Act of 1994. Extends by five years certain automatically guaranteed loans to veterans purchasing stock or membership in a cooperative housing corporation entitling such veteran to occupy for dwelling purposes a single family residential unit in a development, project, or structure owned or leased by such corporation, in accordance with specified criteria. Extends: (1) various housing loan fees through specified closing periods on, after, or before October 1, 2021; (2) the temporary maximum home loan guaranty amount, as adjusted by the Veterans Benefits Improvement Act of 2008, until December 31, 2014; and (3) appropriation authorizations for homeless veterans reintegration programs at existing levels through FY2016.

Child Tax Credit Equality for Puerto Rico Act of 2011

United States · United States Congress · 7 July 2011

Child Tax Credit Equality for Puerto Rico Act of 2011 - Amends the Internal Revenue Code to make residents of Puerto Rico with less than three children eligible for the refundable portion of the child tax credit. Requires a phase-in of the full credit amount between 2011 and 2015.

Tax Credit to Hire Veterans Act of 2011

United States · United States Congress · 7 July 2011

Tax Credit to Hire Veterans Act of 2011 - Amends the Internal Revenue Code to allow through 2014 an increase in the amount of depreciable business assets that an eligible small business can expense (i.e., deduct in the same taxable year) if such business employs certain unemployed veterans. Defines "eligible small business" to mean a business entity whose gross receipts in the preceding taxable year did not exceed $5 million or that did not employ more than 500 full time employees.

Financial Services and General Government Appropriations Act, 2012

United States · United States Congress · 7 July 2011

Financial Services and General Government Appropriations Act, 2012 - Makes appropriations for FY2012 for the Department of the Treasury. Makes appropriations for FY2012 for the Executive Office of the President. Makes appropriations for FY2012 for the U.S. Supreme Court and other federal courts and related offices. Makes appropriations for FY2012 for the District of Columbia. Makes appropriations for FY2012 for: (1) the Administrative Conference of the United States, (2) the Consumer Product Safety Commission (CPSC), (3) the Election Assistance Commission (EAC), (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 Harry S Truman Scholarship Foundation, (11) the Merit Systems Protection Board, (12) the Morris K. Udall and Stewart L. Udall Foundation, (13) the National Archives and Records Administration (NARA), (14) the National Credit Union Administration (NCUA), (15) the Office of Government Ethics, (16) the Office of Personnel Management (OPM), (17) the Office of Inspector General, (18) the Office of Special Counsel, (19) the Postal Regulatory Commission, (20) the Recovery Accountability and Transparency Board, (21) the Securities and Exchange Commission (SEC), (22) the Selective Service System, (23) the Small Business Administration (SBA), (24) the United States Postal Service, and (25) the United States Tax Court. Specifies certain uses and limits on or prohibitions against the use of funds appropriated by this Act.

Expanding Opportunities for Main Street Act of 2011

United States · United States Congress · 6 July 2011

Expanding Opportunities for Main Street Act of 2011 - Requires a federal agency, to the extent practicable, to award to a small business concern each acquisition contract of more than $3,000 and less than $500,000 (eligible contract). Authorizes a federal department or agency to award an eligible contract as a sole source contract to a small business if at least one small business submits a contract offer. Requires federal contracting officers to provide a determination of and reasons for not awarding an eligible contract to a small business. Amends the Small Business Act to prohibit considering an individual having net worth of over $1.5 million as economically disadvantaged for purposes of making certain awards to small businesses owned and controlled by socially and economically disadvantaged individuals under the Minority Small Business and Capital Ownership Development Program of the Small Business Administration (SBA). Amends the Small Business Investment Act of 1958 to make permanent the increase from $2 million to $5 million in the surety bond guaranty limit of the SBA. Relieves the SBA from reimbursing the surety if: (1) the surety obtained such guarantee or agreement, or applied for such reimbursement, by fraud or material misrepresentation; (2) the total contract amount at the time of bond execution exceeds $5 million; (3) the surety has breached a material term or condition of such guarantee agreement; or (4) the surety has substantially violated regulations promulgated by the SBA. Redefines the terms "bundled contracts" and "bundling of contract requirements" for purposes of small business participation in federal procurement contracts. Increases federal small business procurement contracting goals. Requires the withholding of specified contract amounts to contractors who fail to award a specified percentage of its subcontracts to small businesses owned and controlled by socially and economically disadvantaged individuals. Requires the National Director of the Minority Business Development Agency (MBDA) to establish: (1) the Minority Business Development Program to assist qualified minority businesses with technical assistance, loan guarantees, and contract procurement assistance; and (2) a database to assist prime contractors in identifying historically disadvantaged firms for subcontracting. Authorizes the National Director to: (1) enter into agreements to provide set-aside contracting opportunities to minority businesses, and (2) terminate a minority business from the Program for specified violations. Directs the Secretary of Labor to establish a minimum percentage of construction work hours to be performed by targeted workers (workers whose families have incomes of no more than 200% of federal poverty guidelines) under contracts for facilities and infrastructure construction and rehabilitation funded directly by or assisted in whole or in part by the federal government in FY2012. Requires the utilization of apprenticeship programs for such workers. Expresses the sense of Congress urging participation in such contracts by socially and economically disadvantaged small businesses. Amends the Internal Revenue Code to extend through 2013: (1) the new markets tax credit national limitation of $3.5 billion, and (2) empowerment zone designations.

Small Business Job Creation Tax Act of 2011

United States · United States Congress · 6 July 2011

Small Business Job Creation Tax Act of 2011- Amends the Internal Revenue Code to allow employers a credit against payroll tax liability for a payroll increase in a quarter over a corresponding quarter in the previous calendar year. Sets the amount of such credit at 20% of such increase for employers that employ fewer than 100 employees and 15% for employers that employ 100 or more employees in any quarter. Limits the total credit amount available for all quarters to $250,000. Directs the Commissioner of Internal Revenue to: (1) notify all employers required to withhold employment taxes of the enactment and applicability of this Act; and (2) report to Congress on enforcement measures taken to prevent and penalize fraud related to the payroll credit allowed by this Act.

Expanding Opportunities for Main Street Act of 2011

United States · United States Congress · 6 July 2011

Expanding Opportunities for Main Street Act of 2011 - Requires a federal agency, to the extent practicable, to award to a small business concern each acquisition contract of more than $3,000 and less than $500,000 (eligible contract). Authorizes a federal department or agency to award an eligible contract as a sole source contract to a small business if at least one small business submits a contract offer. Requires federal contracting officers to provide a determination of and reasons for not awarding an eligible contract to a small business. Amends the Small Business Act to prohibit considering an individual having net worth of over $1.5 million as economically disadvantaged for purposes of making certain awards to small businesses owned and controlled by socially and economically disadvantaged individuals under the Minority Small Business and Capital Ownership Development Program of the Small Business Administration (SBA). Amends the Small Business Investment Act of 1958 to make permanent the increase from $2 million to $5 million in the surety bond guaranty limit of the SBA. Relieves the SBA from reimbursing the surety if: (1) the surety obtained such guarantee or agreement, or applied for such reimbursement, by fraud or material misrepresentation; (2) the total contract amount at the time of bond execution exceeds $5 million; (3) the surety has breached a material term or condition of such guarantee agreement; or (4) the surety has substantially violated regulations promulgated by the SBA. Redefines the terms "bundled contracts" and "bundling of contract requirements" for purposes of small business participation in federal procurement contracts. Increases federal small business procurement contracting goals. Requires the withholding of specified contract amounts to contractors who fail to award a specified percentage of its subcontracts to small businesses owned and controlled by socially and economically disadvantaged individuals. Requires the National Director of the Minority Business Development Agency (MBDA) to establish: (1) the Minority Business Development Program to assist qualified minority businesses with technical assistance, loan guarantees, and contract procurement assistance; and (2) a database to assist prime contractors in identifying historically disadvantaged firms for subcontracting. Authorizes the National Director to: (1) enter into agreements to provide set-aside contracting opportunities to minority businesses, and (2) terminate a minority business from the Program for specified violations. Directs the Secretary of Labor to establish a minimum percentage of construction work hours to be performed by targeted workers (workers whose families have incomes of no more than 200% of federal poverty guidelines) under contracts for facilities and infrastructure construction and rehabilitation funded directly by or assisted in whole or in part by the federal government in FY2012. Requires the utilization of apprenticeship programs for such workers. Expresses the sense of Congress urging participation in such contracts by socially and economically disadvantaged small businesses. Amends the Internal Revenue Code to extend through 2013: (1) the new markets tax credit national limitation of $3.5 billion, and (2) empowerment zone designations.

Commuter Benefits Equity Act of 2011

United States · United States Congress · 6 July 2011

Commuter Benefits Equity Act of 2011 - Amends the Internal Revenue Code to equalize and increase to $230, with a cost-of-living adjustment after 2012, the tax exclusion for both transportation and parking fringe benefits.

Reduce America's Debt Now Act of 2011

United States · United States Congress · 6 July 2011

Reduce America's Debt Now Act of 2011 - Authorizes an employee to elect for an employer to deduct and withhold upon the payment of his or her wages amounts to be used to reduce the public debt. Disallows an itemized deduction under the Internal Revenue Code for such withholding. Requires the Secretary of the Treasury to: (1) modify withholding exemption certificates (Form W-4) to include such an election, and (2) include on the certificate a reasonably conspicuous statement that any amounts deducted and withheld from such wages are not deductible as charitable contributions for federal income tax purposes. Amends the Code to redefine "wages" to exclude any amount deducted and withheld pursuant to an election under this Act for purposes of employment taxes and collection of income taxes.

Geothermal Tax Parity Act of 2011

United States · United States Congress · 6 July 2011

Geothermal Tax Parity Act of 2011 - Amends the Internal Revenue Code to allow through 2016 a 30% energy tax credit for investment in geothermal energy property.

Providing for consideration of the bill (H.R. 2354) making appropriations for energy and water development and related agencies for the fiscal year ending September 30, 2012, and for other purposes.

United States · United States Congress · 6 July 2011

Sets forth the rule for consideration of the bill (H.R. 2354) making appropriations for energy and water development and related agencies for the fiscal year ending September 30, 2012.

Practical Energy Plan Act of 2011

United States · United States Congress · 30 June 2011

Practical Energy Plan Act of 2011 - Amends the Internal Revenue Code to allow a new tax credit for investment in a qualifying pioneer project. Defines a "qualifying pioneer project" as a project which captures carbon dioxide that is emitted in connection with power generation or industrial production, that is subject to an eligible enhanced oil recovery contract, and that is delivered for use by a qualified carbon dioxide trunkline that has a free flow capacity of not less than 7.5 million metric tons and extends not less than 300 miles. Allows business-related tax credits for: (1) pioneer project carbon dioxide production, and (2) deployment of carbon dioxide that is captured during a 10-year period and delivered by the taxpayer under an eligible enhanced oil recovery contract. Requires the Secretary of the Treasury to make annual projections of the present value of the expected increase in federal revenues from oil production using carbon dioxide from qualifying pioneer projects and to suspend such a project if costs exceed expected increases in revenues. Requires the Secretary of the Interior to submit: (1) a schedule for the issuance of final decisions on applications for permits to drill under an oil and gas lease under the Outer Continental Shelf Lands Act; (2) a report on critical safety system preparedness and oil spill response and containment preparedness prior to the issuance of each of the first 10 drilling permits for leases on the Atlantic, Pacific, and Arctic coasts or a permit to drill in a new area off the coast of a state; and (3) the results of a study on oil and natural gas resources in the Chukchi Sea and Beaufort Sea. Directs the Secretary to: (1) require that geological and geophysical exploration plans for the Outer Continental Shelf (OCS) include a third-party reviewed response plan that describes the means and timeline for containment and termination of an ongoing discharge of oil, (2) conduct specified offshore oil and gas lease sales, and (3) promulgate regulations providing for the issuance of seismic surveying cost credits for the provision of data from seismic surveying of the OCS and use of such credits for payment of bonus bids owed for oil and gas lease sales. Amends the Clean Air Act to exempt sources of pollution located offshore of Alaska from pollution control requirements for OCS activities. Revises the Corporate Average Fuel Economy (CAFE) standards by requiring at least a 4% annual increase in the average fuel economy level beginning in model year 2017, unless the standards are technologically unachievable, cannot be achieved without materially reducing the overall safety of automobiles, or are not cost effective. Requires the Secretary of Transportation (DOT) to: (1) prescribe separate standards for passenger and non-passenger automobiles to achieve a combined fuel economy average of at least 34.1 miles per gallon for model year 2016 (currently 35 miles per gallon for model year 2020) for the total fleet of automobiles manufactured, and (2) determine the greatest achievable fuel efficiency improvement targets for rules pertaining to commercial medium- and heavy-duty vehicles and work trucks. Authorizes the Secretary to implement regulations for vehicle classes and components of such vehicles on an accelerated basis. Requires manufacturers to ensure that no less than 50% of light-duty vehicles manufactured in model years 2015-2017 (90% of such vehicles manufactured in 2018 and subsequent model years) are choice-enabling vehicles. Requires the Secretary to: (1) certify the maximum feasible levels of advanced alternative fuel blend possible; and (2) develop a model label for pumps dispensing advanced alternative fuels that allows consumers to evaluate the relative value, energy density, and expected vehicle performance of any particular advanced alternative fuel blend. Authorizes the Secretary to establish a fuel options standard credit trading program to allow manufacturers whose annual covered inventory exceeds the light-duty vehicle requirements to earn credits to be sold to manufacturers that are unable to achieve such requirements. Revises requirements concerning agency procurement of liquid transportation fuel, alternative or synthetic fuel, and energy efficient products. Amends the Energy Policy Act of 2005 to replace the incentive program for the production of cellulosic biofuels with one for the production of renewable fuels. Amends the Energy Conservation and Production Act to require the Secretary of Energy (DOE) to: (1) update national model building energy codes at least every three years, and (2) establish targets for overall energy savings in buildings and minimum building efficiency standards. Establishes in DOE a Homes and Buildings Energy Retrofits Program that has an annual target energy efficiency retrofit rate of 5% for homes and 2% for commercial buildings. Amends the Farm Security and Rural Investment Act of 2002 to direct the Secretary of Agriculture to make loans to eligible entities (defined as public power districts, public utility districts, or specified electric cooperatives that borrowed and repaid, prepaid, or are paying an electric loan made or guaranteed by the Rural Utilities Service) for making loans to consumers for implementing energy efficient measures. Amends the National Energy Conservation Policy Act to direct federal agencies to ensure that new federal buildings are designed to enhance energy efficiency. Amends the Energy Independence and Security Act of 2007 to: (1) prohibit agencies from entering into or renewing a lease of a commercial building unless there is clearly and publicly available information concerning the actual energy consumption of the building for each of the five most recent years, and (2) require each energy manager to implement energy- or water-saving measures that are life cycle cost-effective. Sets forth provisions concerning reducing the inventory of federal civilian real property. Amends the Energy Policy and Conservation Act to: (1) require the Secretary of Energy to carry out a grant program to pay the federal share of creating a revolving loan program for manufacturers to implement commercially available technologies or processes that significantly reduce system energy intensity; (2) include computer monitors and displays, personal computers, and cable, satellite, and fiber optic service set-top boxes as covered products under the energy conservation program for consumer products other than automobiles; and (3) require the Secretary to establish an energy conservation standard for each type or class of covered industrial equipment if certain conditions are met.

One Percent Spending Reduction Act of 2011

United States · United States Congress · 30 June 2011

One Percent Spending Reduction Act of 2011 - Amends the Balance Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to establish the aggregate outlay (outlay cap) (less net interest payments) for FY2012 at $3.382 billion, less 1%. Reduces each outlay cap for FY2013-FY2017 by 1% of the previous fiscal year's outlay cap. Requires the outlay cap for FY2018 and each subsequent fiscal year to be 18% of the gross domestic product (GDP) for that fiscal year as estimated by the Office of Management and Budget (OMB). Prohibits the outlay caps from being less than those for the preceding fiscal year for FY2019 and any ensuing fiscal year. Requires a sequestration by OMB within 45 days after the beginning of a fiscal year to eliminate any excess outlay amount. Prescribes requirements for Congressional Budget Office (CBO) and OMB sequestration preview reports and an OMB final sequestration report, accompanied by a presidential order detailing uniform spending reductions equal to the excess outlay amount. Requires the House and the Senate budget committees to report a resolution directing the committees of their respective chambers to change existing law to achieve the spending reductions outlined in the OMB August 20 report to meet the outlay limits, if a sequestration is projected. States that if, after November 14, a bill resulting in outlays for the current fiscal year is enacted that causes excess outlays, the excess outlays for the next fiscal year shall be increased by the amount or amounts of that breach. Repeals provisions of the Gramm-Rudman-Hollings Act terminating Pay-As-You-Go (PAYGO) enforcement mechanisms under such Act. Amends the Congressional Budget Act of 1974 to make it out of order in both chambers to consider any bill, joint resolution, amendment, or conference report that includes any provision that would cause the most recently reported, current outlay limits in the Gramm-Rudman-Hollings Act to be exceeded. Prescribes procedures for waiver or suspension of this rule.

Lincoln Legacy Infrastructure Development Act

United States · United States Congress · 29 June 2011

Lincoln Legacy Infrastructure Development Act - Directs the Secretary of Transportation (DOT) to establish the Private-Public Partnership Challenge Grant Program. Authorizes the Secretary to provide grants to states for use in implementing innovative strategies to use private-public partnerships to fund rail, aviation, transit, highway, and waterway transportation. Requires the Secretary to use federal surcharges generated from agreements from the concession or lease of safety rest areas to carry out such program. Authorizes the Secretary to permit a state to enter into one or more agreements with the Secretary for the commercialization, lease, or concession of a safety rest area constructed or located on an Interstate System (IS) right-of-way if: (1) access is free of charge, and (2) the state agrees to pay the Secretary a federal surcharge of 5% of the total amount received under the agreement. Prohibits the Secretary from imposing a federal surcharge on a state that has allowed the placement of blind vending facilities in rest and recreation areas, and in safety rest areas, located on IS rights-of-way. Revises state high occupancy vehicle (HOV) facility requirements to increase from a minimum of two to a minimum of three the number of occupants per vehicle for use of an HOV facility in cases of congestion meeting certain criteria. Amends the Intermodal Surface Transportation Efficiency Act of 1991 to remove limits on the number of state or local governments or public authorities with which the Secretary may enter into cooperative agreements to establish value pricing pilot programs (in effect, allowing extension of the programs to all such authorities). Amends the Transportation Equity Act for the 21st Century (TEA-21) to increase from 3 to 10 the number of IS highways, bridges, or tunnels where a state may collect tolls for the reconstruction and rehabilitation of IS highway corridors. Amends the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) to eliminate restrictions on: (1) the number of projects under the express lanes demonstration program (currently 15), and (2) the number of IS facilities on which the Secretary may collect IS construction tolls (currently 3). Eliminates the nonsubordination of secured loans and lines of credit used to finance surface transportation project costs to the claims of any holder of project obligations in the event of the obligor's bankruptcy, insolvency, or liquidation. (Thus allows subordination of secured loans and lines of credit to such claims.) Makes eligible for railroad rehabilitation and improvement direct loans and loan guarantees: (1) projects and activities that benefit high-speed rail, and (2) development phase activities. Removes limits on the number of airport applications (currently five) under the airport privatization pilot program the Secretary may approve for the grant of exemptions from certain requirements in order to allow the sale or lease to nonpublic persons of a general aviation airport. Directs the Administrator of the Federal Transit Administration (FTA) to establish a six-year public-private partnership experimental program to encourage recipients of certain federal assistance to carry out tests and experimentation in the public transportation project development process designed to: (1) attract private investment in such projects (including high occupancy/toll [HOT] lane facilities); and (2) increase project management flexibility and innovation, improve efficiency, allow for timely project implementation, and create new revenue streams. Amends the Internal Revenue Code to remove the cap on the aggregate allowable amount of tax-exempt bonds to finance qualified highway or surface freight transfer facilities. Revises a specified formula in order to reduce annual adjustments to pay schedules for federal employees for FY2013-FY2021.

Oil Independence for a Stronger America Act of 2011

United States · United States Congress · 29 June 2011

Oil Independence for a Stronger America Act of 2011 - Establishes in the Executive Office of the President a national energy security program to reduce oil consumption, by calendar 2030, by a quantity equal to or exceeding the quantity of oil imported from outside North America. Directs the President to develop a national oil independence plan to meet or exceed such goal. Establishes a National Energy Security Council to advise the President in meeting such goal. Directs the Secretary of Transportation (DOT) and the Administrator of the Environmental Protection Agency (EPA) to promulgate joint regulations establishing fuel efficiency standards and greenhouse gas emissions limitations for certain automobiles and nonroad vehicles. Establishes within the Department of Energy (DOE) a national plug-in electric drive vehicle deployment program and a targeted electric drive vehicle deployment communities program. Directs the Secretary of Energy to: (1) develop a national plan for plug-in electric drive vehicle deployment, and (2) establish a grants program to assist state and local governmental entities to prepare a community deployment plan. Directs the Administrator of General Services (GSA) to acquire plug-in electric drive vehicles and related charging infrastructure for federal fleets. Establishes a plug-in electric drive vehicle private fleet upgrade program. Directs the Secretary of Energy to establish a program to fund research, development, and demonstration projects in advanced batteries, plug-in electric drive vehicle components, and charging infrastructure, as well as in secondary use applications. Provides funds for Advanced Research Projects Agency--Energy (ARPA-E) Plug-In Electric Drive Vehicle Research and Development Programs. Directs the Secretary of Energy to establish the Advanced Batteries for Tomorrow Prize for a 500-mile vehicle battery. Creates in the Treasury a 500-mile Battery Fund. Requires the Secretary of the Interior to study the supply of raw materials needed for the manufacture of plug-in electric drive vehicles, batteries, and supporting infrastructure. Instructs the Secretary of Energy to enter into an agreement with the National Academy of Sciences for the Academy to identify the data that may be collected from plug-in electric drive vehicles. Amends the Public Utility Regulatory Policies Act of 1978 (PURPA) to require each electric utility to develop a plan for plug-in electric drive vehicles. Amends the Energy Independence and Security Act of 2007 to direct the Secretary of Energy to guarantee loans for eligible entities to purchase qualified automotive batteries and for charging infrastructure. Establishes the Plug-in Electric Drive Vehicle Technical Advisory Committee. Directs the President to establish a Plug-in Electric Drive Vehicle Interagency Task Force. Amends the Clean Air Act to direct the EPA Administrator to promulgate regulations to establish: (1) national transportation-related goals for reducing oil consumption and greenhouse gas emissions; and (2) standardized models and methods for states, metropolitan planning organizations (MPOs), and air quality agencies to address oil savings and emission reduction goals. Requires MPOs and states to develop surface transportation-related oil savings and greenhouse gas emission reduction targets, including strategies to meet those targets. Directs the Secretary of Transportation to distribute funds to states and MPOs for investing in transportation greenhouse gas emission reduction programs. Amends the Internal Revenue Code to increase to $230, with a cost-of-living adjustment, the amount of qualified transportation and parking fringe (commuter) benefits excluded from an employee's gross income. Declares it is the goal of the United States to shift at least 10% of freight shipped by truck to rail or marine shipping by 2020. Directs the Secretary to: (1) develop a national freight transportation options plan; and (2) make grants to states for the capital costs of facilities, infrastructure, and equipment for high priority rail corridor projects to reduce congestion in freight rail transportation. Requires the Comptroller General to study and reported to specified congressional committees on the benefits and costs of electrification of rail corridors. Amends the Internal Revenue Code to allow an investment tax credit for advanced biofuel facilities as well as grants in lieu of credits for advanced biofuel facility property. Includes algae-based biofuel in the definition of cellulosic biofuel. Extends: (1) the cellulosic biofuel producer credit, (2) the special allowance for cellulosic biofuel plant property, (3) certain credits for biodiesel and renewable diesel, and (4) alcohol fuels tax credits. Allows a tax credit for qualified natural gas motor vehicles, and creates tax-exempt natural gas vehicle bonds. Allows an expensing deduction for manufacturing facilities producing vehicles fueled by compressed or liquefied natural gas. Directs the GSA Administrator to studymeans of increasing the number of light-, medium-, and heavy-duty natural gas and liquefied petroleum gas vehicles in the federal fleet. Establishes in DOE the Energy Efficiency Improvement for Heating Oil, Propane, and Kerosene Program to fund state participation in programs operated by a national oilheat research alliance or the Propane Education and Research Council to implement cost-effective energy efficiency programs for homes and buildings that use home heating oil, propane, and kerosene. Directs the Secretary of Energy to establish a renewable biomass thermal energy loan program of grants to states to support financial assistance by qualified program delivery entities to replace with certain wood or wood-pellet fired boilers any thermal energy systems in commercial or multifamily residential buildings that use heating oil or another petroleum product.

A joint resolution proposing an amendment to the Constitution of the United States relative to balancing the budget.

United States · United States Congress · 29 June 2011

Constitutional Amendment - Prohibits outlays for a fiscal year (except those for repayment of debt principal) from exceeding total receipts for that fiscal year (except those derived from borrowing) unless Congress, by a two-thirds roll call vote of each chamber, authorizes a specific excess of outlays over receipts. Prohibits total outlays for any fiscal year from exceeding 18% of the gross domestic product (GDP) for the preceding calendar year unless Congress, by a two-thirds roll call vote of each chamber, authorizes a specific excess over such 18%. Directs the President to submit a balanced budget to Congress annually. Prohibits any bill from becoming law that imposes a new tax or increases the statutory rate of any tax or the aggregate amount of revenue, unless approved by a two-thirds roll call vote of each chamber. Requires a three-fifths roll call vote of each chamber to increase the federal debt limit. Authorizes waivers of these requirements: (1) when a declaration of war is in effect against a nation-state and Congress, by a majority roll call vote of each chamber, authorizes a specific excess; or (2) under other specified circumstances involving military conflict, if Congress, by a three-fifths roll call vote of each chamber, authorizes such waiver. Prohibits a federal or state court from ordering any increase in revenue to enforce this article.

A bill to amend the Internal Revenue Code of 1986 to provide a renewable electricity integration credit for a utility that purchases or produces renewable power.

United States · United States Congress · 28 June 2011

Amends the Internal Revenue Code to allow an electric utility: (1) a renewable electricity integration tax credit for the purchase or production of renewable power, or (2) a payment in lieu of such credit for sales of renewable electricity to retail customers.

Spending Cap Act of 2011

United States · United States Congress · 28 June 2011

Spending Cap Act of 2011 - Expresses the sense of Congress that it should enact comprehensive tax reform that lowers marginal rates, broadens the base, and simplifies the tax code to increase economic growth while generating revenues that are in line with the historical average of 18% of Gross Domestic Product (GDP). Amends the Congressional Budget Act of 1974 (CBA) to establish the discretionary spending limits for FY2012-FY2021 for defense and nondefense categories. Authorizes the Chairman of the Senate Committee on the Budget to adjust such discretionary spending limits, budgetary aggregates in the most recently adopted concurrent budget resolution, and CBA committee allocations if a bill or joint resolution is reported making appropriations for FY2012-FY2017 that provides funding for overseas deployments and activities undertaken as a result of a declaration of war or congressional authorization of force. Limits such adjustments. Makes it out of order in both chambers to consider any legislation that includes any provision that would cause total on-budget mandatory spending to exceed specified discretionary spending limits. Exempts from such limits the mandatory components of: (1) Social Security, function 650; (2) Medicare, function 570; (3) Veterans Benefits and Services, function 700; and (4) Net Interest, function 900. Makes it out of order in both chambers to consider legislation that includes any provision that would cause total mandatory spending for Social Security to exceed specified limits for total outlays for FY2012-FY2021. Makes such requirement inapplicable if the Congressional Budget Office (CBO) determines that projected outlays are expected to exceed such limits due to changes in cost-of-living adjustments (COLAs) contained in present law. Makes it out of order in both chambers to consider legislation that includes any provision that would cause total mandatory spending for Medicare or for Veterans Benefits and Service to exceed specified limits for total outlays for FY2012-FY2021. Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to require the Office of Management and Budget (OMB) to make publicly available in the Federal Register an annual report containing expected budget authority and outlays. Requires OMB, if such report shows any category exceeding specified spending caps, to prepare, and the President to issue and include in that report, a sequestration order that reduces budgetary resources by an amount sufficient to bring spending in line with that category's statutory cap. Prescribes requirements for calculating and implementing such sequestration. Authorizes Congress to override a sequestration order through the passage of a law that either waves or supersedes the spending limitations for that category of federal spending for that fiscal year. Subjects any motion in the Senate to move to consideration of a bill to waive, modify, or in any way alter a sequestration order (except for defense spending while the nation is engaged in a justified conflict) to a point of order that can only be waived through an affirmative vote of two-thirds of the Members.

TAX GAP Act of 2011

United States · United States Congress · 28 June 2011

Taxpayer Advocacy and Government Accountability Promotion Act of 2011 or the TAX GAP Act of 2011 - Amends the Internal Revenue Code to: (1) eliminate certain payment requirements for submitting offers-in-compromise of tax liability; (2) expand requirements for electronic filing of tax returns to certain large corporations and partnerships; (3) require additional information on tax returns relating to mortgage interest; (4) expand information reporting requirements for bank accounts, non-interest bearing deposits, and electronic filings by paid tax preparers; (5) expand withholding requirements with respect to payments to contractors and extend the continuous levy to cover payments to Medicaid and Medicare providers; (6) require the heads of the Federal Bureau of Prisons and state prisons to provide detailed information to the Internal Revenue Service (IRS) on certain inmates; (7) grant the IRS access to information in the National Directory of New Hires for tax administration purposes; and (8) increase and expand criminal and civil penalties for failure to comply with tax reporting and filing requirements, including requirements for electronic filing. Authorizes the Secretary of the Treasury to make an apology payment to a taxpayer for any action or inaction by the IRS that has caused the taxpayer excess expense or undue burden. Excludes the amount of any such apology payment from taxpayer gross income. Directs the Secretary to: (1) revise Schedule C of tax form 1040 (self-employment income) to require reporting of additional gross receipts and expense information by sole proprietors, and (2) report to Congress on efforts to improve voluntary compliance by sole proprietors. Requires the Secretary to submit to Congress: (1) a report on taxpayer assistance and tax simplification, (2) comprehensive and detailed reports on a strategy for reducing the tax gap, (3) a study on revenue increases and costs with respect to tax gap legislation, and (4) reports on worker misclassification (e.g., employees classified as independent contractors).

Sound Money Promotion Act

United States · United States Congress · 28 June 2011

Sound Money Promotion Act - Exempts gold and silver coins declared to be legal tender by the federal government or any state government from taxation.

Trade Adjustment Assistance Extension Act of 2011

United States · United States Congress · 28 June 2011

Trade Adjustment Assistance Extension Act of 2011 - Amends the Trade and Globalization Adjustment Assistance Act of 2009 to repeal the December 31, 2011, termination date for trade adjustment assistance (TAA) programs. Amends the Trade Act of 1974 to extend TAA programs through December 31, 2016. Extends TAA through December 31, 2016, for: (1) workers, (2) firms, (3) farmers, and (4) communities. Amends the Internal Revenue Code to extend through December 31, 2016, the 80% tax credit for health insurance costs (including advance payments) for TAA (as well as Pension Benefit Guaranty Corporation [PBGC] pension) recipients. Makes TAA recipients who are in a break in training under a training program, or who are receiving unemployment compensation, eligible for such tax credit for the period through December 31, 2016. Amends the IRC, the Employee Retirement Income Security Act of 1974 (ERISA), and the Public Health Service Act (PHSA) to extend through December 31, 2016, the TAA pre-certification period rule disregarding any 63-day lapse in creditable health care coverage for TAA workers. Extends the continued eligibility for the credit for qualifying family members and certain qualified TAA-eligible individuals and PBGC pension recipients for COBRA premium assistance through December 31, 2016. Extends through December 31, 2016, coverage under an employee benefit plan funded by a voluntary employees' beneficiary association established pursuant to an order of a bankruptcy court, or by agreement with an authorized representative. Expands rules for valuing assets in grantor retained annuity trusts to require: (1) that the right to receive fixed amounts from an annuity last for a term of not less than 10 years and that such fixed amounts not decrease during the first 10 years of the annuity term, and (2) that the remainder interest have a value greater than zero when transferred.

Hybrid and Electric Trucks and Infrastructure Act

United States · United States Congress · 28 June 2011

Hybrid and Electric Trucks and  Infrastructure Act - Amends the Internal Revenue Code to: (1) increase and extend through 2015 the tax credit for new qualified hybrid motor vehicles; (2) allow such credit for certain fuel-efficient heavy trucks and heavy electric vehicles; (3) extend through 2014 the tax credit for alternative fuel vehicle refueling property expenditures; (4) expand the definition of refueling property for electric motor vehicles to include panel upgrades, wiring, conduit, trenching, pedestals, and related equipment; and (5) allow a new tax credit, through 2014, for 50% of the cost, up to $3,500, for electric idling reduction devices installed on heavy-duty diesel powered on-highway vehicles. Directs the Secretary of Energy to publish standards for certifying idling reduction devices.

Federal Grant Solicitations Improvement Act of 2011

United States · United States Congress · 24 June 2011

Federal Grant Solicitations Improvement Act of 2011 - Requires the head of each federal agency to submit to the Director of the Office of Management and Budget (OMB), not later than November 30 of each fiscal year, a forecast of all grant solicitations that such agency expects to issue for that fiscal year and to revise such forecast as required. Requires the Director to: (1) publish and update such forecast on a website available to the public, and (2) issue standards to ensure uniformity in the format and submission of such forecasts by agency heads. Requires such forecasts to include: (1) the scheduled dates for the issuance of the solicitation and application, the application submission deadline, and the deadline for agency review; (2) a link to a website where the solicitation and application are available to the public; (3) estimates of the average grant amount and the total number of grants to be made; (4) contact information for the agency awarding the grant; and (5) the expected date of notification of grant award decisions.

Rebuilding America's Schools Act

United States · United States Congress · 24 June 2011

Rebuilding America's Schools Act - Amends the Internal Revenue Code to: (1) extend through 2015 the qualified school construction bond program and the national limitation amounts for bonds issued under the qualified zone academy bond (QZAB) program, (2) allow the issuer of a QZAB to receive a direct payment in lieu of the tax credit for interest payments with respect to such bonds, (3) permit private entities to waive the 10% matching requirement for QZABs, and (4) permit QZAB proceeds to be used for constructing a public school facility in which such an academy is established.

Renewable Energy for a Brighter Future Act

United States · United States Congress · 24 June 2011

Renewable Energy for a Brighter Future Act - Amends the Internal Revenue Code to allow an electric utility: (1) a renewable electricity integration tax credit for the purchase or production of renewable power, or (2) a payment in lieu of such credit for sales of renewable electricity to retail customers.

Seniors Emergency Hardship Relief Act of 2011

United States · United States Congress · 24 June 2011

Seniors Emergency Hardship Relief Act of 2011 - Amends the Internal Revenue Code to exclude a qualified senior distribution from gross income for income tax purposes. Defines a "qualified senior distribution" as any distribution to an individual from a tax-exempt retirement plan if such individual is at least age 65 at the time of the distribution and the distribution does not exceed the lesser of $10,000 or an amount equal to the sum of necessary repairs to the taxpayer's principal residence, medical care not compensated for by insurance, and expenses incurred in a disaster area in which the taxpayer's principal residence is located.

Tax Return Due Date Simplification and Modernization Act of 2011

United States · United States Congress · 24 June 2011

Tax Return Due Date Simplification and Modernization Act of 2011 - Amends the Internal Revenue Code to change tax return due dates for partnerships (from April 15 to March 15, with extensions until September 15), S corporations (from March 15 to March 31, with extensions until September 30), and C corporations (from March 15 to April 15, with extensions until October 15). Makes the new return date for C corporations with a fiscal year ending on June 30 applicable to taxable years beginning after December 31, 2021. Requires the Secretary of the Treasury, for taxable years beginning after December 31, 2011, to modify by regulation the due dates for extensions of tax returns for partnerships, estates, employee benefit plans, and tax-exempt organizations. 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 corporate income tax returns from three to six months (seven months for C corporations with a fiscal year ending on June 30).

Volunteer Responder Incentive Protection Reauthorization Act of 2011

United States · United States Congress · 24 June 2011

Volunteer Responder Incentive Protection Reauthorization Act of 2011 - Amends Internal Revenue Code provisions allowing a tax exclusion for benefits paid to volunteer firefighters and emergency medical providers by states and local government by: (1) increasing the amount of benefits excludible, and (2) extending such tax exclusion through 2015.

Native Culture, Language, and Access for Success in Schools Act

United States · United States Congress · 23 June 2011

Native Culture, Language, and Access for Success in Schools Act - Amends part A of title I of the Elementary and Secondary Education Act of 1965 (ESEA) to facilitate the inclusion of Indian tribes in the school improvement process. Establishes an Indian School Turn Around grant program to assist tribes in implementing transformation, restart, or turnaround school intervention models at low-performing Indian schools. Requires states to develop standards-based assessments and classroom lessons that accommodate diverse learning styles. Excepts Native language teachers from the requirement that teachers be highly qualified. Requires states to develop alternative licensure or certification requirements for those teachers. Amends part D (Prevention and Intervention Programs for Children and Youth Who Are Neglected, Delinquent, or At-Risk) of title I of the ESEA to facilitate the participation of Indian tribes in part D programs. Establishes: (1) an Indian Children and Youth At-Risk Education grant program to assist tribes in providing education and other services to Indian youth in correctional facilities, and (2) a grant program to assist tribes in providing educational alternatives for Indian youth who have been sentenced to incarceration or juvenile detention. Amends part A (Teacher and Principal Training and Recruiting Fund) of title II of the ESEA to enhance teacher and principal training and recruiting for Indian schools. Establishes an Indian Educator Scholarship program for Indians who are studying to be elementary or secondary school teachers and agree to serve in an Indian school or public school serving a significant number of Indian students. Includes Indian schools in the program to recruit and train mathematics and science teachers under part B and in the Troops-to-Teachers program under part C of title II. Amends title III (Language Instruction for Limited English Proficient and Immigrant Students) of the ESEA to require the Secretary of Education (Secretary) to award grants to Indian and educational organizations for Native American language programs. Authorizes tribes to enter into agreements with states to assume state responsibilities and receive a portion of their funding for administering and implementing specified education programs on tribal lands. Requires the Secretary to establish a Safe and Healthy Schools for Native American Students program under title IV (21st Century Schools) of the ESEA. Amends part A (Indian Education) of title VII (Indian, Native Hawaiian, and Alaska Native Education) of the ESEA to facilitate the participation of Indian tribes in Indian elementary and secondary education grant programs and fund Native American Language programs. Authorizes tribes to enter into a cooperative agreement with a state or local educational agency (LEA) to assume the role of the state or LEA with respect to schools on Indian land. Establishes the Tribal Education Agency Pilot Project that provides selected Indian tribes with federal funding, and allows them to administer all state functions authorized under the ESEA, for Indian schools, or schools on Indian lands or serving Indian students. Establishes a program awarding grants to LEAs, institutions of higher education (IHEs), or nonprofit organizations to create or expand teacher and administrator pipelines for teachers and administrators of Native American students. Establishes the National Board Certification Incentive Demonstration program to cover the costs teachers of Indians incur in obtaining such certification and boost their compensation. Establishes the Tribal Language Immersion Schools program to assist elementary and secondary schools and Tribal Colleges or Universities in using an American Indian, Alaska Native, or Native Hawaiian language as the primary language of instruction at the schools. Establishes a grant program to improve the collection, coordination, and electronic exchange of Indian student records between states, LEAs, and Indian schools. Reauthorizes appropriations under part A through FY2017. Amends the Impact Aid program to require the Secretary to complete Impact Aid payments to eligible LEAs that claim children residing on Indian lands within three fiscal years of their appropriation. Considers teachers of Native American language, history, or culture in a state or any Indian school to be highly qualified for purposes of the ESEA if they are certified by a tribe as highly qualified to teach those subjects. Gives Indian schools the same eligibility and consideration for any competitive program under the ESEA as LEAs are given. Requires all ESEA public school assistance programs to reserve 1% of their funding to provide Indian schools with the technical expertise and capacity to compete for such assistance. Amends the American Recovery and Reinvestment Act of 2009 to require the Secretary to reserve for Indian schools a portion of the amounts appropriated for the State Incentive Grants and Innovation Fund programs. Requires states to ensure that high-quality early learning services are provided to Indian children. Amends the Internal Revenue Code to exclude certain educational benefits provided to members of Indian tribes from gross income. Amends the Education Amendments of 1978 to require the Secretary of the Interior to establish the Tribal Education Policy Advisory Group. Amends the Indian Self-Determination and Education Assistance Act to require the Secretary of the Interior to establish a qualified school construction bond escrow account. Amends the Equity in Educational Land-Grant Status Act of 1994 to make Keweenaw Bay Ojibwa Community College a 1994 Land Grant Institution. Amends the Workforce Investment Act of 1998 to establish an American Indian Tribal College or University Adult Education and Family Literacy program. Directs the Secretary to: (1) expand programs for Native American school children that support learning in their Native language and culture and provide English language instruction, and (2) conduct research on culture- and language-based education. Directs the Secretary of the Interior to establish: (1) a grant program to assist Native Americans in ensuring the survival and continuing vitality of Native American languages, and (2) an in-school facility innovation program contest to encourage IHEs to solve the problem of how to improve Indian school facilities for problem-based learning. Requires the Secretary and the Secretary of the Interior to establish a Department of the Interior and Department of Education Joint Oversight Board to coordinate Indian education policies and assistance. Directs the Government Accountability Office (GAO) to study the feasibility of transferring the Bureau of Indian Education from the Department of the Interior to the Department of Education. Requires the Secretary of Education to study the feasibility of entering into self-governance compacts and contracts with Indian tribal governments that wish to operate public schools on their lands. Establishes the Center for Indigenous Excellence to support the development and demonstration of Native American language and culture-based education.

A bill to amend the Internal Revenue Code of 1986 to repeal the excise tax on indoor tanning services.

United States · United States Congress · 23 June 2011

Amends the Internal Revenue Code to repeal the 10% excise tax on indoor tanning services.

Biodiesel Tax Incentive Reform and Extension Act of 2011

United States · United States Congress · 23 June 2011

Biodiesel Tax Incentive Reform and Extension Act of 2011 - Amends the Internal Revenue Code to revise the income and excise tax credits for biodiesel used as fuel to: (1) allow a $1.00 tax credit for each gallon of biodiesel produced; (2) provide for an increased income tax credit for small biodiesel producers; (3) revise the definitions of "biodiesel" and "small biodiesel producer"; (4) treat renewable diesel in the same manner as biodiesel for income tax purposes; and (5) treat biodiesel as a taxable fuel for excise tax purposes. Extends the biodiesel income and excise tax credits through December 31, 2014.

Biennial Appropriations Act

United States · United States Congress · 23 June 2011

Biennial Appropriations Act - Amends the Congressional Budget Act of 1974 to require biennial (instead of annual) appropriations Acts, with the exception of annual defense appropriation bills. Defines the budget biennium as the two consecutive fiscal years beginning on October 1. Requires the committees of the House and Senate with legislative jurisdiction over an agency, in each year that the agency's activities are not required to be funded, to hold a joint oversight hearing on the impact of biennial budgeting on the agency with the corresponding subcommittee of the respective Committee on Appropriations with jurisdiction over the agency. Requires the Director of the Office of Management and Budget (OMB) to: (1) determine the impact and feasibility of changing the definition of a fiscal year and the budget process based on that definition to a two-year fiscal period with a biennial budget process based on such period, and (2) report the findings to the House and Senate Budget Committees. var spryselect1 = new Spry.Widget.ValidationSelect("spryselect1");

Job Creation Tax Credit Act of 2011

United States · United States Congress · 23 June 2011

Job Creation Tax Credit Act of 2011 - Amends the Internal Revenue Code to allow a business-related tax credit for 15% of the wages paid to certain unemployed workers in 2011 and 10% of wages paid in 2012. Requires that such workers: (1) begin employment after the enactment of this Act and before January 13, 2013; (2) certify, under penalty of perjury, that they have not been employed for more than 40 hours during the 60-day period ending on the date they begin their employment; and (3) not be hired to replace another employee unless such employee separated from employment voluntarily or for cause.

Women WIN Jobs

United States · United States Congress · 23 June 2011

Women and Workforce Investment for Nontraditional Jobs or Women WIN Jobs - Requires the Secretary of Labor, in any fiscal year in which the total authorization of appropriations to carry out this Act exceeds $50 million, to allocate grants to states with approved state plans to provide funding to eligible entities (partnerships) to increase low-income women's participation in high-wage, high-demand occupations in which women make up less than 25% of the current workforce. Authorizes states to use grants for statewide activities, including to: (1) provide technical assistance to eligible entities and to state registered apprenticeship programs and sponsors and joint apprenticeship training councils in meeting their enrollment goal for low-income women in nontraditional occupations, (2) develop policies and protocols that set goals for hiring specific percentages of women into registered apprenticeships and permanent employment openings in publicly assisted projects, and (3) engage in outreach activities and provide training to overcome stereotypes about women in nontraditional occupations as well as gender inequity among employers. Authorizes the allocation of grant funds to eligible entities to support the recruitment, training, placement, and retention of low-income women in nontraditional occupations. Directs the Secretary to convene a national commission to examine and make recommendations for improving the status of women in high-demand, high-wage nontraditional occupations. Directs the Bureau of Labor Statistics (BLS) to collect data on the status of women's participation in underrepresented sectors of the economy, and examine the status of women in relation to that of men. Directs the Secretary to establish a national clearinghouse to collect and distribute best practices.

Transparency in Government Act of 2011

United States · United States Congress · 23 June 2011

Transparency in Government Act of 2011 - Amends the Ethics in Government Act of 1978 to revise or prescribe requirements for greater disclosure and electronic filing of personal financial information by Members of Congress and congressional officers and employees. Amends Rule XXVI (Financial Disclosure) of the Rules of the House of Representatives to require the Clerk of the House and the Secretary of the Senate to make each financial quarterly report filed by a Member, congressional officer, or employee available within 48 hours after its receipt on the Clerk's or Secretary's website. Amends Rule X (Organization of Committees) to require reports filed on foreign travel with the chair of a committee to be posted on the committee's Internet site within 48 hours after their receipt. Amends Rule XXV (Limitations on Outside Earned Income and Acceptance of Gifts) to require all advance authorizations, certifications, and gift reports filed with the Clerk to be posted publicly on the Clerk's Internet site within 48 hours after their receipt. Amends Rule XXIII (Code of Official Conduct) to require any Member who requests a congressional earmark, a limited tax benefit, or a limited tariff benefit to post on his or her public website, within 24 hours after making such request, and for the remainder of the Congress: (1) the name and address of the intended recipient; (2) whether the recipient is a for-profit or not-for-profit entity; (3) the requested congressional earmark amount; and (4) an explanation of the request, including the purpose, and why it is a valuable use of taxpayer funds. Amends Rule XI (Procedures of Committees and Unfinished Business) to require any committee that accepts a Member's request for a congressional earmark or a limited tax or tariff benefit to maintain a public website with an earmark disclosure webpage that contains specified earmark information. Requires the Clerk, the Secretary, and the chairs of specified congressional committees to create one centralized database where all requests for earmarks and limited tax and tariff benefits are publicly available on the Internet. Amends Rule XI to require each committee to post on its Internet website its public hearings and markup schedules, as well as those of its subcommittees, at the same time that information is made available to members of the committee. Requires a committee or subcommittee to post on its Internet website, within 24 hours after ordering any bill or resolution to be reported, all amendments agreed to, except technical or conforming amendments. Amends Rule II (Other Officers and Officials) to require: (1) the House Committees to provide to the Clerk a list of all committee and subcommittee public hearings and markup schedules, including links to committee websites; and (2) the Clerk to post such information on the Clerk's website. Prescribes requirements for increased transparency of recorded votes. Requires the Clerk to make the following Congressional Research Service (CRS) information publicly available on the Internet: (1) CRS Issue Briefs, (2) CRS Reports that are available to Members through the CRS website, and (3) CRS Authorization of Appropriations and Appropriations Products. Exempts from this requirement information deemed confidential by the Director of CRS and confidential research requests made by an individual, office, or committee. Lobbyist Disclosure Enhancement Act - Requires the Attorney General to establish the Lobbying Disclosure Act Enforcement Task Force, which shall have primary responsibility for investigating and prosecuting cases referred to him under the Lobbying Disclosure Act of 1995 (LDA). Requires the Task Force to: (1) collect and disseminate information on the enforcement of such Act; (2) audit at least annually the extent of compliance with such Act; and (3) establish, publicize, and operate a toll-free telephone hotline for members of the public to report noncompliance with lobbyist disclosure requirements. Amends the Lobbying Disclosure Act of 1995 to: (1) require notifications of noncompliance of lobbyist disclosure requirements to the Attorney General (instead of to the U.S. Attorney for the District of Columbia); (2) amend the definition of "lobbyist" under such Act to eliminate the exemption from such Act of certain lobbyists who work for a client on a part-time basis; (3) require lobbyists to register with the Senate and House of Representatives within 5 days after a lobbying contact (currently, 45 days); and (4) expand disclosure requirements relating to contacts with executive and legislative branch officials and political contributions. Amends the Federal Funding Accountability and Transparency Act of 2006 to provide transparency in federal contracting by revising the application programming interface and data elements of the federal funding website established by the Office of Management and Budget (OMB). Requires each Inspector General (IG) to: (1) audit annually for the previous fiscal year the data used on the website created by this Act for the IG's federal agency, in compliance with generally accepted federal auditing standards; and (2) report on such audit to OMB. Requires OMB to: (1) revise OMB guidance to federal agencies on reporting federal awards, and (2) ensure that the unique identifier used to link information on the searchable website about the award recipient is also used to link information about that recipient on the Federal Awardee Performance Integrity Information System. Amends the Duncan Hunter National Defense Authorization Act of Fiscal Year 2009 to revise or prescribe requirements for the System's database. Prescribes compliance requirements for federal contractors for procurement of property or services in excess of: (1) the simplified acquisition threshold; or (2) $500,000. Requires the IG of the General Services Administration (GSA) to study the use of identifying numbers for federal awardees to: (1) determine if the current system of awardee identifying numbers is adequately tracking federal awardees, (2) assess the feasibility of developing a new unique identification system, and (3) determine whether the new system would more effectively track federal awardees. Prescribes requirements for: (1) disclosure of federal sponsorship of all federal advertising or other communications paid for by certain federal agencies, either directly or through a contract awarded by such agencies; and (2) digital access to completed agency responses to requests under the Freedom of Information Act (FOIA requests).

To amend title 38, United States Code, to extend the authorization of appropriations for the Secretary of Veterans Affairs to pay a monthly assistance allowance to disabled veterans training or competing for the Paralympic Team and the authorization of appropriations for the Secretary of Veterans Affairs to provide assistance to United States Paralympics, Inc.

United States · United States Congress · 23 June 2011

Extends, until FY2018, the yearly: (1) $2 million appropriations authorization for the Secretary of Veterans Affairs (VA) to pay a monthly assistance allowance to disabled veterans training or competing for the Paralympic Team; and (2) $8 million appropriations authorization, with amounts appropriated remaining available without fiscal year limitation, for grants to U.S. Paralympics, Inc.

Ensuring a Response for Servicemembers Act

United States · United States Congress · 23 June 2011

Ensuring a Response for Servicemembers Act - Directs each lending institution subject to specified interest rate requirements under the Servicemembers Civil Relief Act to designate an employee as a compliance officer responsible for ensuring the institution's compliance and distributing information to servicemembers regarding applicable obligations and liabilities. Requires, during any fiscal year, such lending institutions with annual assets of at least $10 billion for the preceding fiscal year to maintain a toll-free telephone number and make the number available on the institution's primary Internet website.

Ethanol Subsidy Repeal Act

United States · United States Congress · 23 June 2011

Ethanol Subsidy Repeal Act - Amends the Internal Revenue Code to repeal the income and excise tax credits for ethanol blenders. Amends the Harmonized Tariff Schedule of the United States to repeal the additional tariff on ethyl alcohol (ethanol).

Maximizing America's Prosperity Act of 2011

United States · United States Congress · 23 June 2011

Maximizing America's Prosperity Act of 2011 - Amends the Balanced Budget and Emergency Deficit Control Act of 1995 (Gramm-Rudman-Hollings Act) to require: (1) the Office of Management and Budget (OMB) to prepare a report comparing projected total spending in such Act and the total spending limits (for FY2013-FY2021 and ensuing fiscal years), to be included in the President's annual budget; and (2) the Congressional Budget Office (CBO) to prepare a similar report and include it in the CBO annual baseline and reestimate of the President's budget. Requires the reports to be included in spending reduction orders. Requires a specified reduction each fiscal year for unfunded federal mandates. Amends the Congressional Budget Act of 1974 (CBA) to set aside for emergencies 1% of new budget authority and outlays allocated to the Committees on Appropriations for the first fiscal year of a concurrent budget resolution. Amends the Gramm-Rudman-Hollings Act to prescribe requirements for CBO and OMB sequestration preview reports regarding discretionary and total spending limits. Prescribes administrative procedures for spending reduction orders. Exempts from such orders: (1) payments for net interest, (2) obligated balances of budget authority carried over from prior fiscal years, (3) federal obligations required to be paid under the U.S. Constitution or legally contractual obligations, and (4) intragovernmental transfers. Prohibits funding for a presidentially designated emergency program from being subjected to sequestration or counted for purposes of calculating a sequester. Requires the President's annual budget to be in compliance with the statutory cap on total federal spending. Requires the President's budget to include a plan to ensure that: (1) the Old Age Survivors Disability Insurance (OASDI) and Hospital Insurance (HI) Trust Funds will not be exhausted during the 75-year projection period, and (2) the trust fund ratios will not be declining at the end of such period if the report from the Actuaries indicates a shortfall in them. Requires the President's budget also to prioritize non-exempt spending by ranking all federal programs, projects, and activities in five categories from the most essential, to essential, to somewhat essential, to less essential, to least essential, with not less than 12% of total non-exempt spending falling into any one category. Amends the CBA to make it out of order in both chambers to consider any concurrent budget resolution that sets forth total federal outlays for any fiscal year in excess of those specified in this Act. Legislative Line-Item Reduction Act of 2011 - Amends the Congressional Budget and Impoundment Control Act of 1974 to authorize the President to propose to Congress the rescission (line item reduction) of dollar amounts of discretionary budget authority and items of direct spending. Dedicates all related spending reductions to deficit reduction. Prescribes procedures for expedited consideration of legislation to approve such a proposal. Authorizes the President to: (1) withhold discretionary budget authority temporarily from obligation, or (2) suspend temporarily direct spending. Makes specified provisional (automatic) continuing appropriations in the event that any regular appropriation bill for a fiscal year does not become law before the beginning of such fiscal year, or a joint resolution making continuing appropriations is not in effect. (Thus prevents federal government shutdown.) Amends the Social Security Act to require annual Social Security account statements to individuals to include: (1) estimated present value of taxes and benefits with respect to Social Security and Medicare, and (2) projected deficit-financed OASDI and Medicare benefits as a percentage of individual lifetime earnings. Amends the CBA to require CBO spending and revenue estimates to include the effect on interest and on the federal debt. Federal Sunset Act of 2011 - Establishes the Federal Agency Sunset Commission to: (1) submit to Congress a schedule for its review, at least once every 12 years, of each agency with a view to its possible abolishment; (2) review the efficiency and public need for each agency using specified criteria; (3) recommend whether each agency should be abolished or reorganized; and (4) report to Congress on all legislation introduced that would establish a new agency or a new program to be carried out by an existing agency. Directs the Comptroller General and the Director of the Congressional Budget Office, in cooperation with the Director of the Congressional Research Service (CRS), to prepare an inventory of federal programs within each agency for the purpose of advising and assisting Congress and the Commission in carrying out the requirements of this Act. Requires amounts appropriated to carry out this Act to be offset by a reduction in amounts appropriated to carry out other agencies' programs.

Safe Drivers Act of 2011

United States · United States Congress · 23 June 2011

Safe Drivers Act of 2011 - Directs the Secretary of Transportation (DOT) to study distracted driving, including cognitive distraction when driving and driver distraction impacts on young, inexperienced drivers. Requires the Secretary to withhold 25% of a state's apportionment of certain federal-aid highway program funds for the fiscal year if the state has not enacted or is not enforcing a law that: (1) prohibits, except in an emergency, an operator of a moving or idling motor vehicle on a public road from using a hand-held mobile device (other than a voice-activated, vehicle-integrated or similar device, or a global positioning system [GPS] which is not vehicle-integrated); and (2) requires, upon conviction of a violation of such prohibition, the imposition of certain minimum penalties.

To amend the Internal Revenue Code of 1986 to permanently extend existing elective tax treatment for Alaska Native Settlement Trusts.

United States · United States Congress · 23 June 2011

Makes provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 relating to the tax treatment and information requirements of Alaska Native Settlement Trusts permanent.

Eminent Domain Tax Relief Act of 2011

United States · United States Congress · 23 June 2011

Eminent Domain Tax Relief Act of 2011 - Amends the Internal Revenue Code to exclude from gross income gain from the conversion of property by reason of eminent domain.

Southeastern Disaster Tax Relief Act of 2011

United States · United States Congress · 23 June 2011

Southeastern Disaster Tax Relief Act of 2011 - Extends certain disaster-related tax relief provisions to the Southeastern disaster area. Defines "Southeastern disaster area" as an area with respect to which a major disaster has been declared by the President under the Robert T. Stafford Disaster Relief and Emergency Assistance Act due to severe storms, tornados, or flooding occurring after April 13, 2011, and before June 7, 2011, in Alabama, Arkansas, Georgia, Kentucky, Mississippi, Missouri, North Carolina, Oklahoma, and Tennessee. Rescinds $12 billion of appropriated discretionary unexpired and unobligated federal funds to implement this Act.

To amend the Internal Revenue Code of 1986 to modify the tax rate for excise tax on investment income of private foundations.

United States · United States Congress · 23 June 2011

Amends the Internal Revenue Code to: (1) reduce from 2% to 1.39% the excise tax rate on the net investment income of tax-exempt private foundations, and (2) repeal the 1% reduction in such tax rate for private foundations that meet certain distribution requirements.

DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 2012

United States · United States Senate · 22 June 2011

Target Practice and Marksmanship Training Support Act

United States · United States Congress · 22 June 2011

Target Practice and Marksmanship Training Support Act - Amends the Pittman-Robertson Wildlife Restoration Act to: (1) authorize a state to pay up to 90% of the costs of acquiring land for, expanding, or constructing a public target range; (2) authorize a state to elect to allocate 10% of a specified amount apportioned to it from the federal aid to wildlife restoration fund for such costs; (3) limit the federal share of such costs under such Act to 90%; and (4) require amounts provided for such costs under such Act to remain available for expenditure and obligation for five fiscal years. Shields the United States from any civil action or claim for money damages for injury to or loss of property, personal injury, or death caused by an activity occurring at a public target range that is funded by the federal government pursuant to such Act or located on federal land, except to the extent provided under the Federal Tort Claims Act with respect to the exercise or performance of a discretionary function. Urges the Chief of the Forest Service and the Director of the Bureau of Land Management (BLM) to cooperate with state and local authorities and other entities to carry out waste removal and other activities on any federal land used as a public target range to encourage its continued use for target practice or marksmanship training.

National Defense Authorization Act for Fiscal Year 2012

United States · United States Congress · 22 June 2011

National Defense Authorization Act for Fiscal Year 2012 - Authorizes appropriations for the Department of Defense (DOD) for FY2012. 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, military justice, and sexual assault prevention and response; (2) military pay and allowances; (3) military health care; (4) acquisition policy and management, including major defense acquisition programs; (5) DOD organization and management, including space, intelligence, and cybersecurity matters; (6) financial matters, including counter-drug activities and detainee matters; (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. Revises and adds new offenses under the Uniform Code of Military Justice (UCMJ) relating to rape, sexual assault, and other sexual misconduct. Provides procedures for the judicial review of decisions concerning the correction of military personnel records. Consolidates and revises DOD travel and transportation authorities. Establishes: (1) the Joint Urgent Operational Needs Fund, and (2) the Global Security Contingency Fund. Requires a DOD plan to acquire capabilities to detect previously unknown cyber attacks. Military Construction Authorization Act for Fiscal Year 2012 - Authorizes appropriations for FY2012 for military construction for the Armed Forces and defense agencies. Authorizes appropriations to the Department of Energy (DOE) for DOE national security programs. Authorizes the obligation and expenditure of amounts specified in funding tables for a DOD project, program, or activity authorized under this Act.