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501 records in US in 2013
United States · United States Congress · 11 July 2013
Charitable Agricultural Research Act - Amends the Internal Revenue Code to: (1) allow a tax deduction for a charitable contribution to an agricultural research organization directly engaged in the continuous active conduct of agricultural research, and (2) make prohibitions against expenditures to influence legislation applicable to such organizations.
United States · United States Congress · 11 July 2013
Openness in Political Expenditures Now Act or OPEN Act - Amends the Federal Election Campaign Act of 1971 to require a corporation which submits regular, periodic reports to its shareholders and a labor organization which submits similar reports to its members to include in each such report specified information on disbursements it has made for certain political activity (including independent expenditures and electioneering communications) during the period covered by the report. Limits the amount of disbursements reported, however, to the amount that equals or exceeds the applicable threshold for the covered political activity. Defines "applicable threshold" for a disbursement as: (1) $250 for an independent expenditure, (2) $10,000 for an electioneering communication or another kind of communication meeting specified criteria, and (3) the amount of the applicable limitation on contributions in effect for payment of dues or other amounts to a trade association or to a tax-exempt non-profit civic league meeting certain criteria (501[c][4] organization). Requires a corporation or labor organization reporting such expenditures to: (1) file a statement about them with the Election Assistance Commission (EAC), and (2) post on its website (if any) a hyperlink from its homepage to this statement on the EAC website. Amends the Internal Revenue Code to subject a 501(c)(4) organization to the income tax on corporations if: (1) its expenditures for the taxable year for covered political activity exceed the lesser of 10% of its total expenditures or $10 million, and (2) its governing instrument does not effectively prohibit its expenditures for a covered political activity from exceeding these thresholds.
United States · United States Congress · 10 July 2013
Federal Agriculture Reform and and Risk Management Act of 2013 - Title I: Commodities - Subtitle A: Repeals and Reforms - Repeals, but continues for crop year 2013: (1) direct payments, (2) countercyclical payments, and (3) the average crop revenue election (ACRE) program. Provides for crop years beginning with crop year 2014 either: (1) price loss coverage if a covered commodity's effective price is less than its reference price; or (2) alternative revenue loss coverage, as a permanent one-time election, if a covered commodity's county revenue is less than the county revenue loss coverage trigger. Subtitle B: Marketing Loans - Authorizes: (1) nonrecourse marketing assistance loans beginning with crop year 2014, (2) loan deficiency payments beginning with crop year 2014, (3) payments in lieu of loan deficiency payments for grazed acreage beginning with crop year 2014, (4) programs for upland cotton and extra long staple cotton, (5) assistance for peanuts, and (6) recourse loans for high moisture feed grains and seed cotton beginning with crop year 2014. Subtitle C: Sugar - Directs the Secretary of Agriculture (USDA) to make nonrecourse loans to processors of domestically grown sugarcane and domestically grown sugar beets. Directs the Secretary to make sugarcane and sugar beet quantity estimates for: (1) human consumption, (2) carryover stocks, (3) carry-in stocks, (4) domestic processing, and (5) imports. Subtitle D: Dairy - Establishes a dairy production margin insurance program under which participating dairy operations are paid: (1) basic production margin protection program payments when production margins are less than threshold levels, and (2) supplemental production margin protection program payments if purchased by a participating dairy operation. Provides for program retroactivity. Repeals: (1) the dairy products price support program, (2) the milk income loss contract program, and (3) the dairy export incentive program. Extends: (1) the dairy indemnity program, (2) the dairy forward pricing program, and (3) the dairy promotion and research program. Subtitle E: Supplemental Agricultural Disaster Assistance Programs - Provides livestock indemnity payments to eligible producers on farms that have incurred excess livestock death losses due to: (1) attacks by animals reintroduced into the wild by the federal government or protected by federal law, or (2) adverse weather. Provides compensation to eligible livestock producers for grazing losses caused by drought or fire. Provides emergency assistance to eligible producers of livestock, honey bees, and farm-raised fish to aid in the reduction of losses due to disease or adverse weather. Provides assistance to eligible orchardists and nursery tree growers that planted trees for commercial purposes but lost the trees as a result of a natural disaster, and to eligible orchardists and nursery tree growers that have a production history for commercial purposes on planted or existing trees but lost the trees as a result of a natural disaster. Establishes in the Office of the Secretary the National Drought Council. Subtitle F: Administration - Directs the Secretary to use Commodity Credit Corporation (CCC) funds, facilities, and authorities to carry out this title. Repeals specified permanent price support authority provisions under the Agricultural Adjustment Act of 1938 and the Agricultural Act of 1949. Revises specified payment limitation provisions beginning with crop year 2014. Prohibits a person or legal entity from receiving specified agricultural benefits during a crop, fiscal, or program year if the average adjusted gross income of such person or entity exceeds $950,000. Makes permanent specified direct reimbursement payments for geographically disadvantaged farmers and ranchers. Directs the Secretary to preclude issuance of agricultural payments to, and on behalf of, deceased individuals that were not eligible for payments. Makes $100 million available to the Farm Service Agency to carry out this title. Provides for the protection of producer information. Repeals authority to convert highly erodible cropland under the conservation reserve program (CRP) to other specified conservation uses. Title II: Conservation - Subtitle A: Conservation Reserve Program - Extends CRP and the farmable wetland program through FY2018. Sets forth maximum CRP acreage enrollments for FY2014-FY2018. Subtitle B: Conservation Stewardship Program - Revises, and extends through FY2018, the conservation stewardship program. Limits aggregate payments to a person or entity to $200,000 during FY2014-FY2018, excluding funding arrangements with Indian tribes. Subtitle C: Environmental Quality Incentives Program - Extends the environmental quality incentives program through FY2018. Requires that 60% of FY2014-FY2018 program funds be used for livestock production practices, and that 7.5% of such funds be used for wildlife habitat practices. Provides payments for wildlife habitat development. Applies program limitations to the period FY2014-FY2018. Subtitle D: Agricultural Conservation Easement Program - Establishes the agricultural conservation easement program for the conservation of eligible land and natural resources through easements or other interests in land. (Combines the purposes and absorbs the functions of the wetlands reserve program, the grassland reserve program, and the farmland protection program.) Sets forth agricultural land and wetland easement provisions. Subtitle E: Regional Conservation Partnership Program - Establishes a regional conservation partnership program to: (1) accomplish purposes similar to the agricultural water enhancement program, the Chesapeake Bay watershed program, the cooperative conservation partnership initiative, and the Great Lakes basin program; (2) further the conservation use of natural resources on a regional or watershed scale; and (3) encourage partners to cooperate with producers in meeting or avoiding the need for regulatory requirements related to production on eligible land and implementing projects that affect multiple agricultural or nonindustrial private forest operations on a local, state, or regional basis. Authorizes the Secretary to enter into a partnership agreement for up to 5 years, with a one-time extension for up to 12 months. Provides program funding for FY2014-FY2018. Subtitle F: Other Conservation Programs - Authorizes appropriations through FY2018 for: (1) the conservation of private grazing land program, (2) the grass roots source water protection program, (3) the voluntary public access and habitat incentive program, and (4) the small watershed rehabilitation program. Subtitle G: Funding and Administration - Authorizes the use of CCC funds through FY2018 for: (1) the conservation reserve program, including specified amounts for transferring contract land from retiring owners and operators to beginning and disadvantaged farmers and ranchers; (2) the agricultural conservation easement program; (3) the conservation security program; (4) the conservation stewardship program; and (5) the environmental quality incentives program. Subtitle H: Repeal of Superseded Program Authorities and Transitional Provisions; Technical Amendments - Repeals: (1) the conservation enhancement program, (2) the emergency forestry conservation reserve program, (3) the wetlands reserve program, (4) the farmland protection program, (5) the grassland reserve program, (6) the agricultural water enhancement program, (7) the wildlife habitat incentive program, (8) the Great Lakes Basin program, (9) the Chesapeake Bay watershed program, (10) the cooperative conservation partnership initiative, and (11) the environmental easement program. Title III: Trade - Subtitle A: Food for Peace Act - Extends specified programs and authorizations of appropriations under the Food for Peace Act through FY2018. Subtitle B: Agricultural Trade Act of 1978 - Extends through FY2018: (1) export credit guarantee programs, (2) the market access program, and (3) the foreign market cooperator program. Subtitle C: Other Agricultural Trade Laws - Extends through FY2018: (1) the food for progress program, (2) the Bill Emerson humanitarian trust, (3) the McGovern-Dole international food for education and child nutrition program, (4) technical assistance for specialty crops, and (5) the Global Crop Diversity Trust. Authorizes the Secretary to establish the position of Under Secretary of Agriculture for Foreign Agricultural Services. Title IV: Credit - Subtitle A: Farm Ownership Loans - Allows: (1) additional legal entities to qualify for farm ownership loans, and (2) other acceptable experiences to qualify for the three-year farming eligibility requirement for direct loans. Authorizes appropriations through FY2018 for the conservation loan and loan guarantee program. Increases maximum down payment loan program amounts. Subtitle B: Operating Loans - Allows additional legal entities to qualify for farm operating loans. Authorizes the Secretary to waive the personal liability of a youth borrower if a loan default was due to circumstances beyond the borrower's control. Authorizes a micro loan program for direct or guaranteed loans (maximum micro loan of $35,000 with a total micro loan indebtedness of $70,000 per borrower). Subtitle C: Emergency Loans - Allows additional legal entities to qualify for emergency loans. Subtitle D: Administrative Provisions - Extends the beginning farmer and rancher individual development accounts pilot program through FY2018. Subtitle E: State Agricultural Mediation Programs - Extends state agricultural mediation programs through FY2018. Subtitle F: Loans to Purchasers of Highly Fractionated Land - Amends the loan and loan guarantee program for Indian tribes and tribal corporations to purchase highly fractioned land within the reservation to permit loans to intermediaries to establish revolving loan funds for such purchases. Title V: Rural Development - Subtitle A: Consolidated Farm and Rural Development Act - Extends through FY2018: (1) water, waste disposal, and wastewater facility grants; (2) rural business opportunity grants; (3) funding for the federal share of developing tribal college or university essential community facilities; (4) emergency and imminent community water assistance grants; (5) grants to nonprofit organizations for water well system servicing for low- and moderate income households; (6) rural cooperative development grants; (7) loans to enterprises that process, store, and market locally or regionally produced agricultural food products; (8) the intermediary relending program to finance rural business facilities and community development projects; (9) grants for the federal share of acquiring radio transmitters to increase rural coverage by the weather radio broadcast system of the National Oceanic and Atmospheric Administration (NOAA); (10) the rural micro enterprise assistance program; (11) the Delta Regional Authority; (12) the Northern Great Plains Regional Authority; and (13) the rural business investment program. Authorizes appropriations for the rural water and wastewater circuit rider program. Directs the Secretary to develop a rural college strategy. Subtitle B: Rural Electrification Act of 1936 - Extends through FY2018: (1) guarantee authority for rural electrification or telephone bonds and notes, (2) expansion of 911 access, and (3) loan guarantees for rural broadband telecommunications infrastructure. Gives loan priority to applicants that offer to provide broadband service to the greatest proportion of households that had no incumbent service provider. Subtitle C: Miscellaneous - Extends through FY2018 : (1) the distance learning and telemedicine program, (2) value-added agricultural producer grants, and (3) the agriculture innovation center demonstration program. Authorizes appropriations through FY2018 for the: (1) Northern Border Regional Commission, (2) Southwest Border Regional Commission, and (3) Southeast Crescent Regional Commission. Title VI: Research, Extension, and Related Matters - Subtitle A: National Agricultural Research, Extension, and Teaching Policy Act of 1977 - Extends the National Agricultural Research, Extension, Education, and Economics Advisory Board until September 30, 2018. Establishes a veterinary services grant program. Authorizes appropriations. Authorizes appropriations through FY2018 for agricultural and food policy research centers. Repeals: (1) the human nutrition intervention and health promotion research program, (2) appropriations for research on national or regional problems, (3) the pilot research program to combine medical and agricultural research, (4) research equipment grants, and (5) the national and regional animal health and disease research program. Extends through FY2018: (1) grants and fellowships for food and agricultural sciences education, (2) the nutrition education program, (3) animal health and disease research programs, (4) grants to upgrade agricultural and food sciences facilities at 1890 land-grant colleges and at land grant colleges in insular areas, (5) grants for Hispanic-serving institutions, (6) grants for international agricultural science and education, (7) assistance for extension programs, (8) assistance for university agricultural research, (9) assistance for supplemental and alternative crops, (10) aquaculture assistance programs, (11) rangeland research programs, and (12) biosecurity planning. Establishes a grant program for training Hispanic agricultural workers and youth in the food and agricultural sciences. Authorizes appropriations through FY2018 for distance education and resident instruction at insular-area institutions of higher education. Requires the recipient of a competitive grant that involves applied research or extension and that is commodity- or state-specific to provide matching funds or in-kind contributions. Authorizes appropriations through FY2018 to carry out this subtitle. Subtitle B: Food, Agriculture, Conservation, and Trade Act of 1990 - Extends through FY2018 programs and assistance under the National Agricultural Research, Extension, and Teaching Policy Act of 1977. Repeals: (1) the national agricultural weather information system, (2) the agricultural genome initiative, (3) the electronic commerce extension program, (4) the nutrient management research and extension initiative, and (5) the agricultural bioenergy feedstock and energy efficiency research and extension initiative. Extends through FY2018: (1) integrated management systems, (2) Extension Service agent training, (3) sustainable agriculture technology, (4) organic agriculture research, (5) farm business management, (6) assistive technology for farmers with disabilities, (7) the national rural information center clearinghouse, (8) high-priority research and extension initiatives, and (9) the genetics resources program. Subtitle C: Agricultural Research, Extension, and Education Reform Act of 1998 - Extends through FY2018: (1) integrated management systems programs; (2) research regarding diseases of wheat, triticale, and barley caused by Fusarium graminearum or by Tilletia indica; (3) grants for youth organizations; (4) the specialty crop research initiative; (5) the food animal residue avoidance database program; and (6) the Office of Pest Management Policy. Repeals: (1) the program to improve the viability of small and medium dairy, livestock, and poultry operations; (2) Johne's (livestock) disease control program; and (3) the national swine research center. Expresses the sense of Congress regarding expansion of the land grant program to include increased funding and additional institutions. Subtitle D: Other Laws - Extends through FY2018 programs and assistance under: (1) the Critical Agricultural Materials Act, (2) the Research Facilities Act, (3) the Renewable Resources Extension Act of 1978, and (4) the National Aquaculture Act of 1980. Revises "1994 Institutions" (Equity in Educational Land-Grant Status Act of 1994) provisions. Extends the beginning farmer and rancher development program through FY2018. Makes beginning farmers and ranchers who are veterans eligible for program set-asides. Extends coverage under the McIntire-Stennis Cooperative Forestry Act to the Commonwealth of the Northern Mariana Islands. Subtitle E: Food, Conservation, and Energy Act of 2008 - Extends through FY2018: (1) the Agricultural Biosecurity Communication Center, (2) research and development of agricultural countermeasures, (3) training for agricultural biosecurity planning and response for food science professionals and veterinarians, and (4) the agricultural biosecurity grant program. Extends the period prohibiting federal land and facilities at El Reno, Oklahoma, from being declared to be surplus federal property or otherwise be conveyed. Revises budget submission and funding provisions. Authorizes appropriations through FY2018 for research and education grants for the study of antibiotic-resistant bacteria. Extends through FY2018: (1) the natural products research program, and (2) the sun grant program. Repeals: (1) the farm and ranch stress assistance network, (2) the seed distribution program, and (3) the rural transportation research program. Subtitle F: Miscellaneous Provisions - Authorizes the Secretary to negotiate concession agreements at the National Arboretum with nonprofit organizations that support the Arboretum. Authorizes a non-federal entity to construct, at no cost to the government, a facility for use by the Agricultural Research Service on land owned by the Agricultural Research Service and managed by the Secretary. (Prohibits the Secretary from accepting the completed facility as a gift if its fair market value exceeds $5 million.) Title VII: Forestry - Subtitle A: Repeal of Certain Forestry Programs - Repeals: (1) the forest land enhancement program, (2) the watershed forestry assistance program, (3) the Hispanic-serving institution agricultural land leadership program, and (4) the tribal watershed forestry assistance program. Subtitle B: Reauthorization of Cooperative Forestry Assistance Act of 1978 Programs - Extends the forest legacy program and the community forest and open space conservation program through FY2018. Subtitle C: Reauthorization of Other Forestry-Related Laws - Extends the rural revitalization technologies program and the Office of International Forestry through FY2018. Subtitle D: National Forest Critical Area Response - Directs the Secretary to designate critical areas within the National Forest System to address: (1) deteriorating forest health conditions due to insect infestation, drought, disease, or storm damage; and (2) the future risk of insect infestations or disease outbreaks through preventative treatments. Allows the use of expedited environmental, administrative, and judicial procedures to be used for such areas. Subtitle E: Miscellaneous Provisions - Directs the Secretary to revise the forest inventory strategic plan. Authorizes a state to provide reimbursement through the Secretary for wildfire suppression costs expended on its behalf by another state. Authorizes the Secretary, through the Forest Service, to establish a large air tanker and aerial asset lease program. Directs the Secretary to convey for consideration a parcel of National Forest System land in the Jefferson National Forest in Wise County, Virginia, to the Mullins and Sturgill Cemetery Association of Pound, Virginia. Title VIII: Energy - Extends through FY2018: (1) the biobased marketing program, (2) biorefinery assistance, (3) the bioenergy program for advanced biofuels, (4) the biodiesel fuel education program, (5) the repowering assistance program to reduce or eliminate biorefinery fossil fuel use, (6) the rural energy for America program, (7) biomass research and development, (8) the feedstock flexibility program for bioenergy producers, (9) the biomass crop assistance program, and (10) the community wood energy program. Title IX: Horticulture - Extends through FY2018: (1) the specialty crop market news program, (2) the farmers market and local food promotion program, (3) organic production and market initiatives, (4) food safety initiatives, and (5) specialty crop block grants. Repeals the specialty crop movement-to-market program. Sets forth investigatory and enforcement provisions under the Organic Foods Production Act of 1990. Directs the Secretary to consult with the Secretary of Labor regarding the restraining or confiscation of agricultural commodity shipments for actual or suspected labor law violations in order to consider: (1) the perishable nature of such commodities, (2) the impact of such actions on the economic viability of farming operations, and (3) the competitiveness of specialty crops. Exempts the bulk bin shipment of apples to Canada from specified Apple Export Act requirements. Repeals the coordinated plant management program and establishes the national clean plant network for diagnostic and pathogen elimination services to: (1) produce clean propagative plant material, and (2) maintain blocks of pathogen-tested plant material in sites throughout the United States. Makes funding available through FY2018. Reducing Regulatory Burdens Act of 2013 - Prohibits, with specified exceptions, the Administrator of the Environmental Protection Agency (EPA) or a state from requiring a permit under the Federal Water Pollution Control Act (commonly known as the Clean Water Act) for a discharge from a point source into navigable waters of a pesticide authorized for sale, distribution, or use under the Federal Insecticide, Fungicide, and Rodenticide Act. States that, for purposes of notifications of arrival upon importation, seed, including treated seed, shall not be considered a pesticide or device. Title X: Crop Insurance - Makes available to crop producers a supplemental coverage option (based on area yield and loss) to cover part of a crop insurance policy deductible. Triggers such option only if area losses exceed 10% of normal levels. Provides for: (1) 65% premium coverage by the Federal Crop Insurance Corporation (FCIC), and (2) coverage to begin no later than crop year 2014. Makes permanent the pilot program under which FCIC pays a portion of the premiums for insurance plans or policies for which the insurable unit is defined as a whole farm or enterprise unit. Makes separate enterprise units available for irrigated and non-irrigated acreages of crops beginning with crop year 2014. Revises the adjustment in actual production history used to establish insurable yields. Requires FCIC to: (1) review any policy or pilot program to carry out research and development for new crop insurance policies, and submit it to the Board of Directors if it will likely result in a marketable policy and improved coverage; and (2) make an additional annual reimbursement through reinsurance year 2015 to insurance companies selling specialty crop policies. Provides crop insurance premiums at 50 percentage points less than the otherwise applicable subsidy for the first four crop years of planting on native sod acreage in the Prairie Pothole National Priority Area. Defines "beginning farmer or rancher" as a farmer or rancher who has not actively operated and managed a farm or ranch with a bona fide insurable interest in a crop or livestock as an owner-operator, landlord, tenant, or sharecropper for more than five crop years. Requires FCIC, beginning not later than the 2014 upland cotton crop, to make available to producers of maximum eligible acres of upland cotton an additional policy (the Stacked Income Protection Plan). States that Plan coverage shall be in addition to all other coverages available to upland cotton producers. Requires FCIC and the Risk Management Agency, beginning with the 2014 crop, to make available a revenue crop insurance program for peanuts based on a price equal to the Rotterdam price index for peanuts, as adjusted to reflect the farmer stock price of peanuts in the United States. Directs the Secretary to: (1) maintain and upgrade FCIC information management systems used in the administration and enforcement of this title, (2) implement an acreage reporting streamlining initiative to permit producers to report acreage and other information directly to USDA, and (3) provide advance public notice of crop insurance policy and plan changes. Requires FCIC to: (1) contract for research and development for insuring producers of freshwater-reared catfish against reduction in the margin between market value and selected production costs; (2) contract to determine the feasibility of insuring commercial poultry production against business disruptions caused by integrator bankruptcy, and for a study to determine the feasibility of insuring poultry producers for a catastrophic event; (3) contract for research and development of insuring biomass and sweet sorghum grown to produce feedstocks for renewable biofuel, renewable electricity, or biobased products; (4) contract for a feasibility study of insuring swine producers for a catastrophic event; (5) develop a whole farm risk management insurance plan (with liability of up to $1.25 million); and (6) contract for a study of food safety insurance. Title XI: Miscellaneous - Subtitle A: Livestock - Extends the national aquatic animal health plan and the trichinae certification program through FY2018. Repeals authority for the National Sheep Industry Improvement Center. Directs the Secretary, through the Office of the Chief Economist, to conduct an economic analysis of the USDA's proposed rule "Mandatory Country of Origin Labeling of Beef, Pork, Lamb, Chicken, Goat Meat, Wild and Farm-raised Fish and Shellfish, Perishable Agricultural Commodities, Peanuts, Pecans, Ginseng and Macadamia Nuts." Directs the Secretary to enter into contracts, grants, and cooperative agreements with eligible laboratories to: (1) enhance USDA's capability to detect and respond to animal health threats and to support the protection of public health, the environment, and the agricultural economy; (2) coordinate enhancement of national veterinary diagnostic laboratory capabilities; and (3) provide for standardized laboratory biosafety and biosecurity levels. Authorizes appropriations through FY2018. Requires USDA to continue to administer the diagnostic surveillance program for H5/H7 low pathogenic avian influenza with respect to commercial poultry without amending specified federal regulations. Subtitle B: Socially Disadvantaged Producers and Limited Resource Producers - Provides funding through FY2018 for: (1) outreach and assistance to socially disadvantaged farmers and ranchers (including veteran farmers and ranchers in the program), and (2) the Office of Advocacy and Outreach. Directs the Secretary to award a grant to an 1890 land grant college or university, including Tuskegee University, to establish the Socially Disadvantaged Farmers and Ranchers Policy Research Center. Subtitle C: Other Miscellaneous Provisions - Provides funding through FY2018 for grants to improve the supply, stability, safety, and training of the agricultural labor force. Establishes: (1) an Office of Tribal Relations within the Office of the Secretary; and (2) a USDA position of Military Veterans Agricultural Liaison to provide information to returning military veterans on beginning farmer training, agricultural vocational and rehabilitation programs. Provides coverages based on individual yields (other than for value-loss crops) under the noninsured crop disaster assistance program equivalent to: (1) catastrophic risk protection, or (2) specified additional coverage. Reduces the premium for additional coverage by 50% for limited resource, beginning, and socially disadvantaged farmers. Begins such coverage in crop year 2015. Requires each federal agency to have guidelines in effect for ensuring the quality of scientific information by January 1, 2014. Prohibits USDA from closing or relocating a Farm Service Agency county or field office that has a high workload compared with other offices in the state. Authorizes the Secretary to make grants to states, tribal governments, and research institutions to promote the domestic maple syrup industry. Directs the Secretary to review publications that may give notice that the Environmental Protection Agency (EPA) is preparing any guidance, policy, or regulation that may significantly impact a substantial number of agricultural entities. Prohibits any person from knowingly attending an animal fighting venture or causing a minor to attend such a venture. Prohibits any state or local government from imposing standards or conditions on the production or manufacture of agricultural products sold in interstate commerce if: (1) the production or manufacture occurs in another state, and (2) the standard or condition is in addition to the standards and conditions applicable pursuant to federal law and the laws of the state and locality in which such production or manufacture occurs. Directs the Secretary to act to: (1) increase flood protection for farmers, producers, and other agricultural interests in the Missouri River Basin, and around the Wallkill River and the Black Dirt region of New York/New Jersey; (2) protect honey bees and other pollinators; and (3) coordinate urban agriculture. Prohibits the Secretary of Health and Human Services (HHS) from enforcing any regulations promulgated under the FDA Food Safety Modernization Act until the Secretary publishes in the Federal Register an analysis of the scientific information used in the final rule to implement such Act. States that the EPA shall not require a permit or otherwise require any state to require a permit for a discharge of storm water runoff resulting from specified silviculture activities. Prohibits the EPA, except in certain circumstances, from making public the information of any owner, operator, or employee of an agricultural operation provided to EPA by a farmer, rancher, livestock producer, or a state agency that has been obtained in accordance with the Federal Water Pollution Control Act or any other law. Requires a report to Congress on national ocean policy by the USDA Inspector General. States that in each fiscal year the Secretary may not carry out any program: (1) for which an authorization of appropriations is established or extended under this Act, and (2) that is funded by discretionary appropriations. Subtitle D: Chesapeake Bay Accountability and Recovery - Chesapeake Bay Accountability and Recovery Act of 2013 - Requires the Director of the Office of Management and Budget (OMB) to submit to Congress a financial report containing: (1) an interagency budget for restoration activities in the Chesapeake Bay watershed; (2) an accounting of funds received and obligated by all federal agencies for restoration activities; (3) an accounting from each state of all funds received and obligated from a federal agency for restoration activities; and (4) a description of each of the proposed federal and state restoration activities.
United States · United States Congress · 10 July 2013
Supporting Academic Freedom through Regulatory Relief Act - Repeals certain Department of Education regulations that for purposes of determining whether a school is eligible to participate in programs under the Higher Education Act of 1965 (HEA): (1) require institutions of higher education (IHEs) and postsecondary vocational institutions (except religious schools) to be legally authorized by the state in which they are situated, (2) delineate what such legal authorization requires of states and schools, (3) impose standards and disclosure requirements on programs that prepare students for gainful employment in a recognized occupation, and (4) define "credit hour." Prohibits the Secretary of Education from promulgating or enforcing any regulation or rule not in effect on the date of this Act's enactment regarding: (1) the state authorization for IHEs to operate within a state, or (2) the definition or application of the term "gainful employment." Ends that prohibition when a law is enacted that extends by at least two fiscal years the authorization or duration of one or more programs under the HEA. Prohibits the Secretary from promulgating or enforcing any regulation or rule that defines "credit hour" for any purpose under the HEA. Amends title IV (Student Assistance) of the HEA to authorize nonprofit IHEs to make payments to third-party entities for services that include student recruitment and are based on the amount of tuition that the IHE generates from student enrollment if the third-party entity: (1) is not affiliated with the IHE, (2) does not provide incentive payments to its employees for their success in enrolling students or securing financial aid for them, (3) is not paid by the IHE solely or separately for student recruitment services, and (4) will not make student recruitment information available to any other person or entity.
United States · United States Congress · 10 July 2013
Stay in Place, Cut the Waste Act of 2013 - Requires the Director of the Office of Management and Budget (OMB) to: (1) review and report on the extent to which federal agencies have reduced travel expenses by the use of video conferencing pursuant to Executive Order 13589 and OMB Memorandum 12-12-12; (2) develop a plan for fiscal years beginning with FY2017 to use video conferencing to achieve the lesser of a 50% reduction in federal agency travel expenses below FY2013 levels, or the greatest reduction in such expenses that the Director considers feasible; and (3) rescind amounts made available for travel expenses that are proposed for reduction under this Act.
United States · United States Congress · 10 July 2013
Sets forth the rule for consideration of the bill (H.R. 2642) to provide for the reform and continuation of agricultural and other programs of the Department of Agriculture through fiscal year 2018.
United States · United States Congress · 9 July 2013
Secure Annuities for Employee Retirement Act of 2013 or the SAFE Retirement Act of 2013 - Title I: Public Pension Reform - Amends the Internal Revenue Code to provide for annuity accumulation retirement plans for state and local government employees beginning after 2014. Directs the Comptroller General (GOA) to conduct a study of federal employee pension plans. Title II: Private Pension Reform - Subtitle A: Enhanced Pension Plan Coverage - Amends the Internal Revenue Code, with respect to 401(k) plans, to allow employers who do not maintain a qualified retirement plan to establish a starter 401(k) deferral-only arrangement. Allows contributions to such arrangements of up to $8,000 per year and catch-up contributions for individuals age 50 and older. Increases from $500 to $5,000 the cap on the tax credit for the pension start-up costs of small employers. Allows employers to replace certain pension plans with safe harbor 401(k) plans. Eliminates the 10% cap on contributions to automatic 401(k) plans. Revises rules relating to the election of safe harbor 401(k) status and multiple employer defined contributions. Subtitle B: Pension Plan and Retirement Savings Simplification - Revises rules relating to pension plan amendments, discrimination testing, restrictions on hardship distributions, rollovers, forfeitures, notice requirements for new plan participants, and plan terminations. Terminates rules relating to top-heavy pension plans (plans that have a higher concentration of accrued benefits for key employees) for plan years beginning after December 31, 2013. Allows a new tax credit for contributions to a secure deferral arrangement. Subtitle C: Longevity Reforms - Modifies minimum distribution requirements to allow 25% of the account balance for the purchase of a deferred joint and survivor life annuity. Requires the annuity to be purchased on or before the date of the plan participant's initial required minimum distributions. Prohibits any deferral period from extending beyond the date the participant attains age 85. Requires the Secretary of the Treasury to update or provide new mortality tables for purposes of determining a plan participant's minimum required distribution. Requires a new update every five years. Allows plan participants to convert their required minimum distribution into a Roth individual retirement account (Roth IRA). Allows a plan sponsor to transfer responsibility for the administration of the joint and survivor annuity rules to the annuity provider. Requires the Secretary to modify the Employee Plans Compliance Resolution System to allow for the correction of loan errors and inadvertent errors in retirement plans, IRAs, and required minimum distribution requirements. Subtitle D: Modifications to the Employee Retirement Income Security Act of 1974 - Amends the Employee Retirement and Income Security Act of 1974 (ERISA) and the Internal Revenue Code to: (1) authorize all documents required or permitted to be furnished to a plan participant to be furnished in electronic form unless the plan participant has elected to receive paper documents; (2) modify the deadline for summary plan description updates; (3) make the annual audit requirement applicable to 100 participants who have an accrued benefit under the plan (currently, 100 participants); and (4) deem the fiduciary duty in selecting an annuity provider and annuity contract in connection with the payment of benefits under a defined contribution plan satisfied to the extent that the contracts are guaranteed by a state guaranty association. Title III: Individual Retirement Investment Advice Reform - Transfers authority to the Secretary of the Treasury for the enforcement of prohibited transaction rules for individual retirement accounts (IRAs). Requires the Secretary to consult with the Securities and Exchange Commission (SEC) in prescribing rules relating to the professional standards of care owed by brokers and investment advisors to holders of IRA accounts and annuities. Provides for the joint issuance of regulations for prohibited transaction rules applicable to employer-sponsored retirement plans by the Secretary of the Treasury and the Secretary of Labor.
United States · United States Congress · 8 July 2013
Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act (SSA) to direct the Commissioner of Social Security to: (1) establish procedures under which an eligible state or local government employee who is not otherwise covered under a state's voluntary agreement for coverage of state and local employees may make an irrevocable election to treat employment as Medicare qualified government employment; and so (2) extend to services performed by such employees entitlement to Medicare coverage under SSA title XVIII, including hospital insurance benefits, as well as coverage for end state renal disease (ESRD). Amends the Internal Revenue Code to apply the Medicare portion of payroll taxes to state and local government employees making such an election.
United States · United States Congress · 8 July 2013
Sets forth the rule for consideration of the bill (H.R. 2609) making appropriations for energy and water development and related agencies for the fiscal year ending September 30, 2014.
United States · United States Congress · 28 June 2013
Amends the FAA Modernization and Reform Act of 2012, with respect to rollovers to a traditional or Roth individual retirement account (IRA) of payments to qualified airline employees in commercial airline carrier bankruptcy cases, to: (1) extend the period for filing a claim for refund of an overpayment of tax resulting from the receipt of such payments (i.e., by the later of April 15, 2015, or the expiration of the limitation period for filing refund claims); (2) modify the definition of "airline payment amount" to include payments in an airline carrier bankruptcy case filed after September 11, 2001, and before January 1, 2007, or on November 29, 2011; and (3) modify the definition of "qualified airline employee" to include an employee who was a participant in a defined benefit plan maintained by an airline carrier that was frozen effective November 1, 2012.
United States · United States Congress · 28 June 2013
Save American Workers Act of 2013 - Amends the Internal Revenue Code, as amended by the Patient Protection and Affordable Care Act, to redefine "full-time employee," for purposes of the mandate requiring employers to provide health care coverage for their employees, as an employee who is employed on average at least 40 hours of service a week (currently, at least 30 hours of service a week).
United States · United States Congress · 28 June 2013
Keep Student Loans Affordable Act of 2013 - Amends title IV (Student Assistance) of the Higher Education Act of 1965 to extend the 3.4% interest rate on Direct Stafford loans first disbursed to undergraduate students between July 1, 2011, and July 1, 2013, to Direct Stafford loans first disbursed to undergraduate students between July 1, 2011, and July 1, 2014. Amends the Internal Revenue Code to modify rules for required distributions from tax-exempt pension plans to an employee who dies before such employee's entire interest is distributed to require such interest to be distributed within five years after the death of such employee, subject to exceptions for an eligible designated beneficiary and surviving spouse of such employee. Defines "eligible designated beneficiary" to include a disabled or chronically-ill individual. Exempts from such modification a binding annuity contract in effect on the enactment date of this Act.
United States · United States Congress · 28 June 2013
Rural Hospital Fairness Act of 2013 - Amends title XVIII (Medicare) of the Social Security Act, as amended by the Middle Class Tax Relief and Job Creation Act of 2012, to extend from January 1, 2013 to January 1, 2014, specified "hold harmless" payments for small rural hospitals and sole community hospitals under the Medicare prospective payment system for hospital outpatient department services.
United States · United States Congress · 28 June 2013
Manufacturing Innovation in America Act of 2013 - Amends the Internal Revenue Code to allow a taxpayer to elect a tax deduction for an amount equal to 71% of the lesser of: (1) the taxpayer's patent box profit, or (2 the taxpayer's taxable income for the taxable year. Defines "patent box profit" to include gross receipts derived from the sale, lease, license, or or other disposition of qualified patent property in the course of a U.S. trade or business over the sum of the taxpayer's cost of goods sold allocable to patent gross receipts, other expenses, losses, or deductions, including research and development expenditures, allocable to such receipts, plus routine profit. Defines "qualified patent" to include a patent issued or extended by, or for which an application is pending before, the United States Patent and Trademark Office (USPTO). Sets forth rules for the application of the patent box profit deduction to pass-thru entities, including partnerships and S corporations, trusts and estates, and agricultural and horticultural cooperatives.
United States · United States Congress · 28 June 2013
Building Efficiently Act of 2013 - Amends the Internal Revenue Code to establish, for depreciation purposes: (1) a 25-year recovery period for qualified energy efficient nonresidential real property, and (2) a 20-year recovery period for qualified energy efficient residential rental property.
United States · United States Congress · 28 June 2013
Small Business Job Protection Act of 2013 - Amends the Internal Revenue Code, as amended by the Patient Protection and Affordable Care Act, to redefine "applicable large employer," for purposes of the mandate requiring employers to provide health insurance for their employees, to mean an employer with at least 100 full-time employees (currently, 50).
United States · United States Congress · 28 June 2013
Student Loan Opportunity Act of 2013 - Amends the Internal Revenue Code, with respect to tax-exempt private activity bond financing, to eliminate the restriction on nonprofit corporations that acquire student loan notes to notes incurred under the Higher Education Act of 1965 (thus allowing such corporations to access tax-exempt financing for other types of student loans).
United States · United States Congress · 27 June 2013
Keep Student Loans Affordable Act of 2013 - Amends title IV (Student Assistance) of the Higher Education Act of 1965 to extend the 3.4% interest rate on Direct Stafford loans first disbursed to undergraduate students between July 1, 2011, and July 1, 2013, to Direct Stafford loans first disbursed to undergraduate students between July 1, 2011, and July 1, 2014. Amends the Internal Revenue Code to modify rules for required distributions from tax-exempt pension plans to an employee who dies before such employee's entire interest is distributed to require such interest to be distributed within five years after the death of such employee, subject to exceptions for an eligible designated beneficiary and surviving spouse of such employee. Defines "eligible designated beneficiary" to include a disabled or chronically-ill individual. Exempts from such modification a binding annuity contract in effect on the enactment date of this Act.
United States · United States Congress · 27 June 2013
Approves, with specified exceptions, the agreement and appendices signed by the United States and the Republic of Palau on September 3, 2010, in connection with the Compact of Free Association between the United States and Palau. Provides that, if Palau withdraws more than $5 million from the trust fund set up by the Compact in any of FY2011-FY2014, certain amounts will be withheld from Palau until it reimburses the fund for the total amounts withdrawn that exceeded $5 million in any of those fiscal years. Authorizes appropriations to: (1) subsidize postal services to Palau, the Republic of the Marshall Islands, and the Federated States of Micronesia for FY2014-FY2024, and (2) carry out specified federal responsibilities under the Compact. Repeals specified offset requirements. Provides funding through FY2023 for: (1) the trust fund, and (2) economic assistance. Provides funding through FY2024 to create an Infrastructure Maintenance Fund for routine and periodic maintenance of major capital improvement projects. (Requires Palau to provide specified quarterly amounts for the Fund.) Provides funding through FY2016 for infrastructure projects. Revises passport requirements.
United States · United States Congress · 27 June 2013
Qualifying Renewable Chemical Production Tax Credit Act of 2013 - Amends the Internal Revenue Code to allow a business-related tax credit for the production of renewable chemicals. Defines "renewable chemical" as any chemical that is: (1) produced in the United States from renewable biomass; (2) sold or used by the taxpayer as polymers, plastics, or formulated products or for the production of polymers, plastics, or formulated products; and (3) not sold or used for the production of any food, feed, or fuel. Exempts certain chemicals, including those with a biobased content of less than 25%. Directs the Secretary of Agriculture to establish a five-year program to allocate credit amounts. Limits the total amount of allocable credits under such program to $500 million, with a limit of $25 million to any taxpayer in any taxable year.
United States · United States Congress · 27 June 2013
Helping Our Middle-Class Entrepreneurs Act or the HOME Act - Amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence.
United States · United States Congress · 27 June 2013
Protect American Investments Act of 2013 - Prohibits a U.S.-based company, entity, or person from paying a financial transaction tax imposed by a foreign country on any covered financial transaction. Defines "covered financial transaction" as a financial transaction occurring on a U.S. exchange or over-the-counter within the United States, notwithstanding the nationality of the issuer of such security or the residence of any party to the transaction. Requires the Secretary of the Treasury to: (1) promulgate regulations or other guidance to carry out this Act; (2) not assist any foreign government in collecting any excise tax, related penalty, or related judgment on any covered financial transaction; and (3) apply provisions of the Convention Between the United States of America and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and Capital to exempt covered financial transactions.
United States · United States Congress · 27 June 2013
Veterans Travel Tax Relief Act of 2013 - Amends the Internal Revenue Code to allow veterans a deduction from gross income, up to $400 a year, for their travel expenses, including those of a family member, to a Department of Veterans Affairs medical center for treatment related to a service-connected disability or for an examination related to a claim for disability compensation or a pension.
United States · United States Congress · 27 June 2013
Transportation and Regional Infrastructure Project Bonds Act of 2013 or TRIP Bonds Act - Amends the Internal Revenue Code to allow an income tax credit for any TRIP bond issued by or for the benefit of a state infrastructure bank as part of an issue, if 100% of the available project proceeds from such issue are to be used for expenditures incurred for one or more qualified projects. Requires proceeds from the sale of bonds issued under this Act to be held in a TRIP Bonds Trust Account (including one or more subaccounts). Defines "qualified project" as a capital transportation infrastructure project (including roads, bridges, rail and transit systems, ports, and inland waterways) proposed and approved by a state infrastructure bank, as well as any flood damage risk reduction project with a completed Report of the Chief of Engineers of the Army Corps of Engineers.
United States · United States Congress · 27 June 2013
Protecting Taxpayers from Intrusive IRS Requests Act - Prohibits the Internal Revenue Service (IRS) from asking any taxpayer any question regarding religious, political, or social beliefs. Expresses the sense of Congress that: (1) any exceptions to such prohibition should identify the specific questions authorized, the class of taxpayers to whom such questions may be asked, and the circumstances under which such questions may be asked; and (2) if the IRS Commissioner determines that asking such questions would aid in the efficient administration of the tax laws, the Commissioner should submit a report to Congress that includes such questions in verbatim form and describes such class of taxpayers and the circumstances under which such questions would be asked.
United States · United States Congress · 27 June 2013
Taxpayer Transparency and Efficient Audit Act - Requires the Internal Revenue Service (IRS): (1) to provide a substantive written response (not merely an acknowledgment letter) to any written correspondence from a taxpayer not later than 30 days after receiving such correspondence; (2) within 30 days after disclosing taxpayer information to any federal, state, or local governmental entity, to provide to the taxpayer a written notification describing the information, to whom it was disclosed, and when it was disclosed; and (3) to conclude any audit of an individual taxpayer not later than 1 year after the audit is initiated and to not assess any tax with respect to such audit after it is concluded.
United States · United States Congress · 27 June 2013
End Discriminatory State Taxes for Automobile Renters Act of 2013 - Prohibits states or local governments from levying or collecting a discriminatory tax (generally, a tax or tax assessment that is applicable to the rental of motor vehicles or motor vehicle businesses or property, but not to the majority of other rentals of tangible personal property within a state or locality) on the rental of motor vehicles, motor vehicle rental businesses, or motor vehicle rental property.
United States · United States Congress · 27 June 2013
Stop Targeting Our Politics IRS Act or the STOP IRS Act - Amends the Internal Revenue Service Restructuring and Reform Act of 1998 to expand existing grounds for termination of the employment of an Internal Revenue Service (IRS) employee to include performing, delaying, or failing to perform (or threatening to perform, delay, or fail to perform) any official action (including any audit) with respect to a taxpayer for purpose of extracting personal gain or benefit or for a political purpose.
United States · United States Congress · 27 June 2013
Imprisonment for Tax Targeting of Americans Act of 2013 - Amends the Internal Revenue Code to provide for a mandatory fine and prison term of five years (currently, not more than five years) for: (1) unauthorized disclosure of tax return and return information and for unlawful solicitation to obtain such information, and (2) unauthorized inspection of tax returns or return information. Imposes a mandatory fine and a prison term of not more than five years for willful oppression under color of law by U.S. revenue officers and employees (currently, a fine or a prison term, or both, may be imposed).
United States · United States Congress · 27 June 2013
National Infrastructure Development Bank Act of 2013 - Establishes the National Infrastructure Development Bank as a wholly owned government corporation. Makes the Bank's Board of Directors responsible for monitoring and overseeing energy, environmental, telecommunications, and transportation infrastructure projects. Authorizes the Board to: (1) make senior and subordinated direct loans and loan guarantees to assist in the financing or refinancing of an infrastructure project, (2) issue public benefit bonds and provide financing to infrastructure projects, and (3) pay an interest subsidy to the issuer of American Infrastructure Bonds. Requires the Board to establish an Executive Committee, headed by the chief executive officer, to establish requirements and make recommendations for project proposals to be considered for financial assistance. Requires the Bank to establish a Risk Management Committee, headed by the chief risk officer, which shall: (1) create financial, credit, and operational risk management guidelines for the Bank; (2) set guidelines to ensure diversification of lending activities by both geographic region and infrastructure project type; (3) create conforming standards for all financial assistance provided by the Bank; (4) monitor financial, credit, and operational exposure of the Bank; (5) provide financial recommendations to the Board; and (6) ensure that the aggregate amount of interest subsidies provided for American Infrastructure Bonds in a given calendar year do not exceed 28% of interest payable under all such Bonds. Requires the Bank to establish an audit committee, headed by a chief compliance officer, to be responsible for auditing and accounting activities. Requires the Board to approve criteria established by the Executive Committee, with public input, for determining project eligibility for financial assistance. Sets forth criteria to be considered by the Board for each type of infrastructure project. Requires the Executive Committee to conduct an analysis that considers the economic, environmental, and social benefits and costs of each project under consideration, prioritizing projects that contribute to economic growth, lead to job creation, and are of regional or national significance. Requires any financial assistance for an infrastructure project to be repayable from dedicated revenue sources that also secure the infrastructure project obligations. Limits the amount of assistance under this Act to 50% of reasonably anticipated project costs. Exempts all bonds issued by the Bank, and the interest on or credits with respect to such bonds, from state or local government taxation. Sets forth requirements regarding compliance of assisted projects with wage rate, domestic content, and buy American statutes. Requires the Board to establish an American Infrastructure Bond program. Establishes in the Treasury the National Infrastructure Development Bank Trust Fund into which an amount estimated to equal the tax receipts attributable to interest payable under such Bonds is to be appropriated.
United States · United States Congress · 27 June 2013
Ending Taxpayer Subsidies for Yachts Act - Amends the Internal Revenue Code to deny a tax deduction for interest paid on a mortgage for a second residence of a taxpayer if that residence is a boat.
United States · United States Congress · 27 June 2013
Incentivize Growth Now In Tomorrow's Entrepreneurs Act of 2013 - Amends the Internal Revenue Code to establish tax-exempt small business start-up accounts to provide for expenditures related to the creation or acquisition of an active trade or business. Limits the annual amount that may be contributed to such accounts to the lesser of $10,000 or the taxpayer's compensation that is includible in gross income. Sets forth reporting requirements for the trustee of a small business start-up account. Makes the tax penalties for prohibited transactions and excess contributions applicable to small business start-up savings accounts.
United States · United States Congress · 27 June 2013
Protect American Investments Act of 2013 - Prohibits a U.S.-based company, entity, or person from paying a financial transaction tax imposed by a foreign country on any covered financial transaction. Defines "covered financial transaction" as a financial transaction occurring on a U.S. exchange or over-the-counter within the United States, notwithstanding the nationality of the issuer of such security or the residence of any party to the transaction. Requires the Secretary of the Treasury to: (1) promulgate regulations or other guidance to carry out this Act; (2) not assist any foreign government in collecting any excise tax, related penalty, or related judgment on any covered financial transaction; and (3) apply provisions of the Convention Between the United States of America and the Government of the French Republic for the Avoidance of Double Taxation and the Prevention of Fiscal Evasion With Respect to Taxes on Income and Capital to exempt covered financial transactions.
United States · United States Congress · 27 June 2013
Prioritizing Energy Efficient Renewables Act of 2013 - Amends the Internal Revenue Code to: (1) make permanent the tax credit for producing electricity from wind, geothermal and solar energy, hydropower, and marine and hydrokinetic renewable energy facilities; (2) repeal the tax deduction for intangible drilling and development costs for oil and gas wells; (3) repeal the tax deduction for income attributable to the production, refining, transportation, or distribution of oil, natural gas, or any primary product thereof; and (4) repeal the percentage depletion allowance for oil and gas wells.
United States · United States Congress · 27 June 2013
Transportation and Regional Infrastructure Project Bonds Act of 2013 or TRIP Bonds Act - Amends the Internal Revenue Code to allow an income tax credit for any TRIP bond issued by or for the benefit of a state infrastructure bank as part of an issue, if 100% of the available project proceeds from such issue are to be used for expenditures incurred for one or more qualified projects. Requires proceeds from the sale of bonds issued under this Act to be held in a TRIP Bonds Trust Account (including one or more subaccounts). Defines "qualified project" as a capital transportation infrastructure project (including roads, bridges, rail and transit systems, ports, and inland waterways) proposed and approved by a state infrastructure bank, as well as any flood damage risk reduction project with a completed Report of the Chief of Engineers of the Army Corps of Engineers.
United States · United States Congress · 27 June 2013
Stop Playing on Citizen's Cash Act - Prohibits the Internal Revenue Service (IRS) from holding any conference until: (1) the Inspector General for Tax Administration of the Department of the Treasury submits to Congress a report certifying that the IRS has implemented all recommendations set forth in the Inspector General's report titled "Review of the August 2010 Small Business/Self-Employed Division's Conference in Anaheim, California" and describing such implementation; and (2) the IRS is authorized by law to resume holding conferences.
United States · United States Congress · 27 June 2013
Integrity Restoration Strategy Act of 2013 or the IRS Act of 2013 - Provides that if the Internal Revenue Service (IRS) receives an application for recognition of an organizations's tax-exempt status and requests additional information to process such application, the IRS shall: (1) include a due date in the request for providing such additional information (not less than 30 days), (2) conclude that an application is abandoned if no response if received by the due date, and (3) provide a written substantive response to the organization's response to the request for additional information not later than the number of days given to the organization to respond to the IRS request. Deems an application approved if the IRS fails to provide a response within the required time period, unless the IRS demonstrates to a court that the organization does not qualify for tax-exempt status. Requires the IRS Commissioner to: (1) complete implementation of all recommendations set out in the report of the Inspector General for Tax Administration of the Department of the Treasury titled "Inappropriate Criteria Were Used to Identify Tax-Exempt Applications for Review" and report to Congress; (2) establish new procedures, accountability measures, and supervisory positions to ensure that proper supervision and oversight is provided to all IRS departments; and (3) report to Congress quarterly on such procedures and the employment status of employees found responsible for targeting conservative groups.
United States · United States Congress · 27 June 2013
Taxpayer Bill of Rights Resolution - Expresses the sense of the House of Representatives that each taxpayer has the right to be informed, to be assisted, to be heard, to pay no more than the correct amount of tax, to an appeal, to certainty, to privacy, to confidentiality, to representation, and to a fair and just tax system.
United States · United States Congress · 26 June 2013
Great Lakes Ecological and Economic Protection Act of 2013 - Amends the Federal Water Pollution Control Act (commonly known as the Clean Water Act) to include as a purpose of such Act to achieve the goals established in the Great Lakes Restoration Initiative Action Plan (Action Plan), the Great Lakes Regional Collaboration Strategy (Strategy), and the Great Lakes Water Quality Agreement of 1978 (Agreement) through: (1) improved organization and definition of mission on the part of the Environmental Protection Agency (EPA); (2) the funding of grants, contracts, and interagency agreements for protection, restoration, and pollution control in the Great Lakes area; and (3) improved accountability. Expands the duties of the Great Lakes National Program Office to include coordinating with the Great Lakes Interagency Task Force (Task Force), established by this Act. Requires the Administrator of EPA to establish the Great Lakes Advisory Board to provide advice and recommendations to the Administrator on matters pertaining to Great Lakes restoration and protection. Finds that the Great Lakes Restoration Initiative (Initiative), which commenced in 2010, is designed to: (1) identify programs and projects that are strategically selected to target the most significant environmental problems in the Great Lakes ecosystem and to implement the Great Lakes Regional Collaboration Strategy; (2) be based on the work of the Task Force; and (3) represent the government's commitment to significantly advancing Great Lakes protection and restoration. Requires the Initiative to prioritize work done by non-federal partners using funding made available for the Great Lakes for priority areas for each fiscal year, such as: (1) the remediation of toxic substances and areas of concern, (2) the prevention and control of invasive species and their impacts, (3) the protection and restoration of near-shore health and the prevention and mitigation of nonpoint source pollution, and (4) habitat and wildlife protection and restoration. Requires that: (1) Initiative funds be used to strategically implement federal projects and projects carried out in coordination with states, Indian tribes, municipalities, institutions of higher education, and other organizations; and (2) Initiative projects be carried out on multiple levels, including local, Great Lakes-wide, and Great Lakes basin-wide. Prohibits funding made available to implement the Initiative from being used for any water infrastructure activity (other than a green infrastructure project that improves habitat and other ecosystem functions in the Great Lakes) that is implemented using funds made available under the clean water or drinking water state revolving fund program. Requires federal agencies to: (1) maintain the base level of funding for their Great Lakes activities, and (2) identify new activities to support the environmental goals of the Initiative. Authorizes appropriations for the Initiative for FY2014-FY2018. Establishes the Task Force to: collaborate with Canada, provinces of Canada, and binational bodies involved in the Great Lakes region regarding policies, strategies, projects, and priorities for the Great Lakes System; coordinate the development of federal policies, strategies, projects, and priorities for addressing the restoration and protection of the System consistent with the Agreement, the Strategy, and the Action Plan; assist in the appropriate management of the System; develop goals for the System that focus on outcomes such as cleaner water, improved public health, sustainable fisheries, and biodiversity and ensure that federal policies, strategies, projects, and priorities support measurable results and are consistent with the Strategy and Action Plan; exchange information regarding policies, strategies, projects, and activities of the agencies represented on the Task Force relating to the System, the Strategy, the Agreement, and the Action Plan; coordinate government action associated with the System; seek input from nongovernmental organizations, states, and local and tribal governments; ensure coordinated scientific and other research associated with the System; provide assistance and support to agencies represented on the Task Force in activities relating to the System; establish annual priorities with respect to Great Lakes protection and restoration, consistent with priorities for the Strategy and the Agreement; review and update such Strategy and Action Plan every five years in coordination with specified entities; and report on what actions have and have not been implemented with respect to the recommendations made by the Board and the Great Lakes' mayors, the governors, and tribal leaders. Requires the Administrator to submit to Congress annually a comprehensive report on the overall health of the Great Lakes, including a description of the achievements in implementing the Agreement, a list of the Initiative's accomplishments, and recommendations for streamlining work of advisory and coordinating committees. Requires the Director of the Office of Management and Budget (OMB) to submit to Congress, annually, a financial report certified by each agency that has budget authority for Great Lakes restoration activities that contains: (1) an interagency budget crosscut report, (2) a detailed accounting of all funds received and obligated by all federal agencies and state agencies using federal funds for Great Lakes restoration activities during the current and previous fiscal years, (3) a budget for the proposed projects to be carried out in the subsequent fiscal year, and (4) a listing of projects to be undertaken in the subsequent fiscal year. Authorizes appropriations for: (1) remediation of sediment contamination in areas of concern in the Great Lakes, and (2) the Great Lakes Program.
United States · United States Congress · 26 June 2013
Wireless Tax Fairness Act of 2013 - Prohibits states or local governments from imposing any new discriminatory tax on mobile services, mobile service providers, or mobile service property (i.e., cell phones) for five years after the enactment of this Act. Defines "new discriminatory tax" as a tax imposed on mobile services, providers, or property that is not generally imposed on other types of services or property, or that is generally imposed at a lower rate, unless such tax was imposed and actually enforced prior to the date of enactment of this Act. Amends the federal judicial code to grant jurisdiction to federal district courts to grant injunctive and other appropriate relief to prevent, restrain, or terminate any acts in violation of this Act. Requires the Comptroller General (GAO) to conduct a study of the impact of state and local taxes on mobile services, providers, or property on the costs consumers pay for mobile services.
United States · United States Congress · 26 June 2013
Solar Uniting Neighborhoods (SUN) Act of 2013 - Amends the Internal Revenue Code to: (1) expand the definitions of "qualified solar electric property expenditure" and "qualified solar water heating property expenditure" to allow a residential energy efficient property tax credit for solar energy property which is either installed in a taxpayer's residence or is located within 50 miles of such residence; and (2) exclude from gross income, for income tax purposes, gain from the sale or exchange of electricity generated by solar energy property eligible for such tax credit.
United States · United States Congress · 26 June 2013
Civil Justice Tax Fairness Act of 2013 - Amends the Internal Revenue Code to allow: (1) an exclusion from gross income for amounts received (whether by judgment or settlement, as lump sums or periodic payments) on account of a claim of unlawful discrimination; (2) income averaging for backpay and frontpay amounts received from such claims; and (3) an exemption from the alternative minimum tax (AMT) for any tax benefit resulting from the income averaging of amounts received from an unlawful discrimination claim.
United States · United States Congress · 26 June 2013
501(c)(4) Reform Act of 2013 - Amends the Internal Revenue Code, with respect to the tax exemption for civic leagues or organizations operated for the promotion of social welfare, to prohibit such entities from participating or intervening (including the publishing or distributing of statements) in any political campaign on behalf of, or in opposition to, any candidate for public office.
United States · United States Congress · 26 June 2013
Truth in Spending Act of 2013 - Requires the President's annual budget request to Congress to include the most recent reports of the Director of the Office of Management and Budget (OMB) regarding the difference between the actual costs and the estimated costs of direct spending legislation, including proposed legislative language, if any, in such reports. Requires OMB to submit annually for inclusion in the President's budget request reports (with follow-up reports every five fiscal years) on the total estimated cost and total actual cost of direct spending legislation for the then budget year and four outyears. Requires the President, within seven days after receiving an OMB report, to submit proposed legislative language, if any, set forth in the report to both chambers. Prescribes the procedure for fast track consideration of the legislation in both chambers. Prohibits the budgetary effects of such legislation from being entered on either PAYGO scorecard under the Statutory Pay-As-You-Go Act of 2010.
United States · United States Congress · 26 June 2013
Civil Justice Tax Fairness Act of 2013 - Amends the Internal Revenue Code to allow: (1) an exclusion from gross income for amounts received on account of a judgment or settlement resulting from a claim of unlawful discrimination, (2) income averaging for backpay and frontpay amounts received from such claims, and (3) an exemption from the alternative minimum tax (AMT) for any tax benefit resulting from the income averaging of amounts received from an unlawful discrimination claim.
United States · United States Senate · 25 June 2013
United States · United States Congress · 25 June 2013
Amends the Internal Revenue Code to rename the section heading of Internal Revenue Code provisions relating to the individual retirement accounts (IRAs) of married individuals as the Kay Bailey Hutchison Spousal IRA.
United States · United States Congress · 25 June 2013
Tax Parity for Health Plan Beneficiaries Act of 2013 - Amends the Internal Revenue Code to: (1) exclude from an employee's gross income employer-provided accident and health plan benefits extended to a domestic partner or non-dependent, non-spouse beneficiary eligible to receive such benefits under an employer plan (i.e., "eligible beneficiary"); (2) exempt such benefits paid to eligible beneficiaries from otherwise applicable employment and unemployment taxes; (3) allow self-employed individuals a tax deduction for the health insurance costs of their eligible beneficiaries; (4) allow tax-exempt voluntary employees' beneficiary associations to provide sick and accident benefits to the domestic partners and non-dependent, non-spouse beneficiaries of their members; (5) allow reimbursement of the medical expenses of an eligible beneficiary from a health savings account (HSA); and (6) extend tax-exempt medical benefits to the eligible beneficiaries of retired employees Directs the Secretary of the Treasury to provide guidance relating to reimbursements from a flexible spending arrangement and a health reimbursement arrangement attributable to an eligible beneficiary as defined by this Act.
United States · United States Congress · 25 June 2013
Conrad State 30 and Physician Access Act - Amends the Immigration and Nationality Technical Corrections Act of 1994 to make the J-1 visa waiver (Conrad state 30/medical services in underserved areas) program permanent. Excludes from numerical immigration limitations alien physicians who have completed national interest waiver requirements by working in a health care shortage area (including alien physicians who completed such service before the date of enactment of this Act and any spouses or children of such alien physicians). Sets forth specified employment protections and contract requirements for alien physicians working in underserved areas. Increases the number of alien physicians that a state may be allocated from 30 to 35 per fiscal year in specified circumstances. Provides for additional increases or decreases based upon demand. Provides up to three visa waivers per fiscal year per state for physicians in academic medical centers. Permits dual intent for an alien coming to the United States to receive graduate medical education or training, or to take examinations required for graduate medical education or training. Exempts H-1B nonimmigrant aliens seeking to enter the United States to pursue graduate medical education or training from specified entry limitations.
United States · United States Congress · 25 June 2013
Renewable Energy Parity Act of 2013 - Amends the Internal Revenue Code to extend the energy tax credit to solar energy, fuel cell, microturbine, combined heat and power system, small wind energy, and thermal energy properties the construction of which begins before January 1, 2017.