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Bill· HRH.R. 4542 (113th)referred
United States · United States Congress · 1 May 2014
Brownfields Redevelopment Tax Incentive Reauthorization Act of 2014 - Amends the Internal Revenue Code to extend through 2018 the election to expense (i.e., deduct in the current taxable year) environmental remediation costs (i.e., costs for the abatement or control of hazardous substances at a qualified contaminated site). Makes this Act applicable to expenditures paid or incurred after December 31, 2011.
Report· HearingS.Hrg.113-768published
United States · United States Senate · 30 April 2014
Report· HearingH.Hrg.113published
United States · United States House of Representatives · 30 April 2014
Report· HearingS.Hrg.113published
United States · United States Senate · 30 April 2014
Report· HearingS.Hrg.113-762published
United States · United States Senate · 30 April 2014
Report· HearingS.Hrg.113-755published
United States · United States Senate · 30 April 2014
Report· HearingS.Hrg.113-630published
United States · United States Senate · 30 April 2014
Bill· SS. 2272 (113th)referred
United States · United States Congress · 30 April 2014
No Bonuses for Tax Cheats Act - Prohibits the Secretary of the Treasury from providing any discretionary performance award to any employee of the Internal Revenue Service (IRS) with respect to whom there is substantial evidence of misconduct or a seriously delinquent tax debt. Requires the Secretary to consider such a denial or withholding of a discretionary performance award as an action necessary to protect the integrity of the IRS, for purposes of any collective bargaining agreement.
Bill· SS. 2271 (113th)referred
United States · United States Congress · 30 April 2014
Establishes the Green Bank as a federally-owned independent corporation with a 20-year charter. Requires the Secretary of the Treasury to issue Green Bonds in order to provide the Bank with an initial capitalization of $10 billion and to provide additional capitalization of up to $50 billion upon request of the Bank. Requires the Bank to establish a program to provide financial support or risk management for qualifying clean energy or energy efficiency projects. Authorizes the Bank to provide funding for low-interest loans to establish state clean energy financing institutions and to co-fund the projects with an institution. Gives the Bank immunity from impairment, limitations, or restrictions under laws. Authorizes the Bank to conduct its business without regard to state law relating to incorporation. Exempts the Bank from all state or local taxation except real property taxation. Requires the Chief Executive Officer of the Bank to set forth spending safeguards, including: (1) deobligating financial support to entities that demonstrate an insufficient level of performance or wasteful or fraudulent spending, and (2) creating a publicly available online database with information about financing support or risk management. Amends the Internal Revenue Code to limit and defer tax deduction amounts for foreign-related interest expense (i.e., interest expense allocated and apportioned to income from sources outside the United States).
Bill· HRH.R. 4522 (113th)referred
United States · United States Congress · 30 April 2014
Establishes the Green Bank as a federally-owned independent corporation with a 20-year charter. Requires the Secretary of the Treasury to issue Green Bonds in order to provide the Bank with an initial capitalization of $10 billion and to provide additional capitalization of up to $50 billion upon request of the Bank. Requires the Bank to establish a program to provide financial support or risk management for qualifying clean energy or energy efficiency projects. Authorizes the Bank to provide funding for low-interest loans to establish state clean energy financing institutions and to co-fund the projects with an institution. Gives the Bank immunity from impairment, limitations, or restrictions under laws. Authorizes the Bank to conduct its business without regard to state law relating to incorporation. Exempts the Bank from all state or local taxation except real property taxation. Requires the Chief Executive Officer of the Bank to set forth spending safeguards, including: (1) deobligating financial support to entities that demonstrate an insufficient level of performance or wasteful or fraudulent spending, and (2) creating a publicly available online database with information about financing support or risk management. Amends the Internal Revenue Code to limit and defer tax deduction amounts for foreign-related interest expense (i.e., interest expense allocated and apportioned to income from sources outside the United States).
Bill· HRH.R. 4537 (113th)referred
United States · United States Congress · 30 April 2014
Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, amounts received as a pension, annuity, or similar allowance for personal injuries or sickness resulting from service as a qualified public safety employee (defined as a state or local employee who provides police protection, firefighting services, or emergency medical services).
Bill· HRH.R. 4531 (113th)referred
United States · United States Congress · 30 April 2014
No Bonuses for Tax Delinquent IRS Employees Act of 2014 - Prohibits the payment of any performance award (including, but not limited to, bonuses, step increases, and time off) to an employee of the Internal Revenue Service (IRS) who owes an outstanding federal tax debt.
Report· HearingH.Hrg.113published
United States · United States House of Representatives · 29 April 2014
Bill· SS. 2265 (113th)referred
United States · United States Congress · 29 April 2014
Stand with Israel Act of 2014 - Prohibits any direct U.S. assistance, loan guarantee, or debt relief to the Palestinian Authority (PA) or any affiliated governing entity or leadership organization. States that such prohibition shall have no effect for a fiscal year if the President certifies to Congress that the PA has: formally recognized Israel's right to exist as a Jewish state and publicly recognized the state of Israel, renounced terrorism and purged all individuals with terrorist ties from the security services, terminated funding of anti-American and anti-Israel incitement, publicly pledged to not engage in war with Israel, and honored previous diplomatic agreements.
Bill· HRH.R. 4512 (113th)referred
United States · United States Congress · 29 April 2014
Alternative Maximum Tax Act or the Max Tax Act - Amends the Internal Revenue Code to provide for an alternative maximum tax for a taxpayer other than a corporate taxpayer. Limits the tax to 50% of the taxpayer's adjusted gross income, calculated by adding all federal, state, and local taxes paid by the taxpayer during the taxable year and dividing that amount by the taxpayer's adjusted gross income.
Resolution· HRESH.Res. 557 (113th)passed
United States · United States Congress · 29 April 2014
Sets forth the rule for consideration of the bill (H.R. 4486) making appropriations for military construction, the Department of Veterans Affairs, and related agencies for the fiscal year ending September 30, 2015, and for other purposes; and providing for consideration of the bill (H.R. 4487) making appropriations for the Legislative Branch for the fiscal year ending September 30, 2015.
Bill· SS. 2260 (113th)open
United States · United States Congress · 28 April 2014
Expiring Provisions Improvement, Reform, and Efficiency Act of 2014 or the EXPIRE Act of 2014 - Amends the Internal Revenue Code to extend through 2015 expiring tax provisions pertaining to individual and business taxpayers and the energy sector. Expresses the sense of the Senate calling for tax reform in the 114th Congress to allow provisions that don't merit permanency to expire and to focus on fostering economic growth and lowering tax rates by broadening the tax base. Title I: Provisions Expiring in 2013 - Subtitle A: Individual Tax Extenders - Extends through 2015: the tax credit for purchasing health insurance; the tax deduction of expenses of elementary and secondary school teachers; the tax exclusion of imputed income from the discharge of indebtedness for a principal residence; the equalization of the tax exclusion for employer-provided commuter transit and parking benefits; the tax deduction of mortgage insurance premiums; the tax deduction of state and local general sales taxes in lieu of state and local income taxes; the tax deduction of contributions of capital gain real property for conservation purposes; the tax deduction of qualified tuition and related expenses; and the tax exemption of distributions from individual retirement accounts (IRAs) for charitable purposes. Subtitle B: Business Tax Extenders: Extends through 2015: the tax credit for increasing research expenditures; the low-income housing tax credit rate for newly constructed non-federally subsidized buildings; the Indian employment tax credit; the new markets tax credit; the tax credit for qualified railroad track maintenance expenditures; the tax credit for mine rescue team training expenses; the tax credit for differential wage payments to employees who are active duty members of the Uniformed Services; the work opportunity tax credit; authority for issuance of qualified zone academy bonds; the classification of race horses as three-year property for depreciation purposes; accelerated depreciation of qualified leasehold improvement, restaurant, and retail improvement property, of motorsports entertainment complexes, and of business property on Indian reservations; accelerated depreciation of business property (bonus depreciation); the tax deduction for charitable contributions of food inventory made by taxpayers other than C corporations; the increased expensing allowance for business assets, computer software, and qualified real property (i.e., leasehold improvement, restaurant, and retail improvement property); the election to expense advanced mine safety equipment expenditures; the expensing allowance for film and television production costs and costs of live theatrical productions; the tax deduction for income attributable to domestic production activities in Puerto Rico; tax rules relating to payments between related foreign corporations and regulated investment companies; the subpart F income exemption for income derived in the active conduct of a banking, financing, or insurance business; the 100% exclusion from gross income of gain from the sale of small business stock; the basis adjustment rule for stock of an S corporation making charitable contributions of property; the reduction of the recognition period for the built-in gains of S corporations; tax incentives for investment in empowerment zones; the increased level of distilled spirit excise tax payments into the treasuries of Puerto Rico and the Virgin Islands; and the tax credit for American Samoa economic development expenditures. Amends the Housing Assistance Tax Act of 2008 to extend through 2015 the exemption of the basic military housing allowance from the income test for programs financed by tax-exempt housing bonds. Subtitle C: Energy Tax Extenders - Extends through 2015: the tax credit for residential energy efficiency improvements; the tax credit for two- or three-wheeled plug-in electric vehicles; thee tax credit for second generation biofuel production; the income and excise tax credits for biodiesel and renewable diesel fuel mixtures; the tax credit for producing electricity using Indian coal facilities; the tax credit for producing electricity using wind, biomass, geothermal, landfill gas, trash, hydropower, and marine and hydrokinetic renewable energy facilities; the tax credit for energy efficient new homes; the special depreciation allowance for second generation biofuel plant property; the tax deduction for energy efficient commercial buildings; tax deferral rules for sales or dispositions of qualified electric utilities; and the excise tax credit for alternative fuels and fuels involving liquefied hydrogen. Title II: Provisions Expiring in 2014 - Subtitle A: Energy Tax Extenders - Extends through 2015 the tax credits for new qualified fuel cell motor vehicles and for alternative fuel vehicle refueling property expenditures. Subtitle B: Extenders Relating to Multiemployer Defined Benefit Pension Plans - Extends through 2015 the automatic extensions of amortization periods for defined benefit plans and multiemployer funding rules under the Pension Protection Act of 2006. Title III: Revenue Provisions - Imposes a $500 penalty on a tax return preparer for each failure to comply with due diligence requirements for determining the eligibility of a taxpayer for the child tax credit. Imposes a 100% continuous levy on payments due to Medicare providers and suppliers with delinquent tax debts. Excludes from gross income payments made to noncorporate taxpayers under the Clean Coal Power Initiative. Directs the Secretary to: (1) enter into qualified tax collection contracts to collect outstanding inactive tax receivables; and (2) establish a program to hire, train, and employ special compliance personnel to collect taxes using the automated collection system. Amends the Internal Revenue Code to: (1) exclude dividends received by a U.S. shareholder from a controlled foreign corporation from the definition of "personal holding company income" for purposes of personal holding company taxation, and (2) provide for inflation adjustments to amounts of civil penalties for failure to file tax returns and informational statements. Title IV: Budgetary Effects - Prohibits the budgetary effects of this Act from being entered on a PAYGO scorecard maintained pursuant to the Statutory Pay-As-You-Go Act of 2010.
Bill· SS. 2263 (113th)referred
United States · United States Congress · 28 April 2014
Stop Wasteful Federal Bonuses Act of 2014 - Prohibits a federal agency from awarding a bonus to any employee for five years after the end of a fiscal year in which the Inspector General of the agency or another senior ethics official or the Comptroller General (GAO) makes an adverse finding relating to the employee. Requires repayment of a bonus awarded in any year in which an adverse finding is made.
Bill· SS. 2261 (113th)open
United States · United States Congress · 28 April 2014
Tax Technical Corrections Act of 2014 - Makes technical and clerical amendments to: the Middle Class Tax Relief and Job Creation Act of 2012; the American Taxpayer Relief Act of 2012; the Regulated Investment Company Modernization Act of 2010; the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010; the Creating Small Business Jobs Act of 2010; the Hiring Incentives To Restore Employment Act; the American Recovery and Reinvestment Tax Act of 2009; the Energy Improvement and Extension Act of 2008; the Tax Extenders and Alternative Minimum Tax Relief Act of 2008; the Housing Assistance Tax Act of 2008; the Heroes Earnings Assistance and Relief Tax Act of 2008; the Tax Technical Corrections Act of 2007; the Tax Relief and Health Care Act of 2006; the Safe, Accountable, Flexible, Efficient Transportation Equity Act of 2005: A Legacy for Users; the Energy Tax Incentives Act of 2005; and the American Jobs Creation Act of 2004. Eliminates provisions in the Internal Revenue Code that are not used in computing current tax liabilities (referred to as deadwood provisions).
Bill· SS. 2257 (113th)referred
United States · United States Congress · 28 April 2014
Correctional Officer Fairness Act of 2014 - Amends the Internal Revenue Code to exempt from the 10% additional tax on early distributions from tax-exempt retirement plans distributions from a thrift savings fund to a qualified federal correctional officer who has reached age 50 or has completed 25 years of credible service, whichever is earlier. Defines "qualified federal correctional officer" as an individual who is employed by the Bureau of Prisons as a correctional officer and has completed 20 years of creditable service.
Bill· HRH.R. 4500 (113th)referred
United States · United States Congress · 28 April 2014
Amends the National Defense Authorization Act for Fiscal Year 2014 to require the Principal Cyber Advisor (PCA) (the principal advisor to the Secretary of Defense on military cyber forces) to establish and submit to Congress a comprehensive list of cyber and information technology ranges and facilities of the Department of Defense (DOD). Defines "cyber and information technology ranges and facilities" as cyber ranges, test facilities, test beds, and other DOD means for testing, training, and developing software, personnel, and tools for accommodating DOD's mission. Requires the PCA to determine, on a case-by-case basis, whether listed ranges and facilities should be managed centrally to increase efficiency, should provide capability or capacity to more DOD elements, or both. Directs the Secretary to establish or designate an entity to coordinate such ranges and facilities that the PCA determines should be centrally managed. Requires the head of such entity to: (1) manage and identify opportunities for integration of such ranges and facilities; and (2) assist the military departments, the National Guard, and elements of DOD to gain access to such ranges and facilities. Requires the PCA to establish and maintain a list of commonly used terms relating to cyber matters to improve the coordination and cooperation among the military departments and other federal agencies. Directs the head of the coordination entity to carry out one or more pilot programs to demonstrate commercially available, cloud-based cyber training, exercise, and test environments that are accessible to defense laboratories, the National Guard, academia, and the private sector.
Bill· HRH.R. 4503 (113th)referred
United States · United States Congress · 28 April 2014
Fair Playing Field Act of 2014 - Amends the Internal Revenue Code, with respect to the classification of workers for employment tax purposes, to: (1) repeal the prohibition against issuance of regulations and guidance by the Secretary of the Treasury on workers' employment tax status (i.e., as an employee or as an independent contractor) enacted by the Revenue Act of 1978; (2) direct the Secretary to issue regulations and other guidance to clarify the proper employment status of workers for employment tax purposes; (3) prohibit a retroactive assessment of employment tax, except with respect to certain skilled workers, for tax periods after December 31, 1978, and before a specified reclassification date for worker misclassifications, unless the taxpayer had no reasonable basis for not treating a worker as an employee; (4) require taxpayers who hire independent contractors on a regular and ongoing basis to provide such contractors with notice of their federal tax obligations, the labor and employment law protections that do not apply to them, and their right to seek a status determination from the Internal Revenue Service (IRS); and (5) eliminate reduced penalty provisions for failure to withhold income taxes for taxpayers who lack a reasonable basis for treating a worker as other than an employee (i.e., as an independent contractor). Provides that for purposes of determining whether a registered representative of a securities broker-dealer is an employee for employment tax purposes, no weight shall be given to instructions from a service recipient which are imposed only in compliance with investor protection standards. Makes this rule applicable to services performed by a broker-dealer after December 31, 1997.
Bill· HRH.R. 4501 (113th)referred
United States · United States Congress · 28 April 2014
Small Business Growth and Investment Act of 2014 - Amends the Internal Revenue Code to increase: (1) the expensing allowance for depreciable business property to $250,000 for taxable years beginning after 2013, and (2) the threshold level for such property over which the expensing allowance is reduced to $800,000.
Bill· HRH.R. 4497 (113th)referred
United States · United States Congress · 28 April 2014
Amends the Internal Revenue Code, with respect to tax relief for federally-declared disasters, to: (1) allow the expensing of qualified disaster expenses (i.e., for removal of debris, demolition, and repair of business-related property) for a disaster occurring during September 2013; (2) allow individual taxpayers an increased tax deduction for charitable contributions made for relief efforts related to a federally-declared disaster which occurs after August 31, 2013, if such contributions are made by December 31, 2014; and (3) allow corporations an increased tax deduction for disaster-related charitable contributions.
Bill· HRH.R. 4493 (113th)referred
United States · United States Congress · 28 April 2014
Faith and Fairness Act of 2014 - Amends the Internal Revenue Code to define "minister of the gospel" for purposes of the tax exclusion of the rental value of a home or rental allowance provided to such minister to include any duly recognized official of a religious, spiritual, moral, or ethical organization (whether theistic or not).
Report· HearingS.Hrg.113-660published
United States · United States Senate · 22 April 2014
Bill· HRH.R. 4487 (113th)open
United States · United States Congress · 17 April 2014
Legislative Branch Appropriations Act, 2015 - Makes appropriations to the House of Representatives for FY2015 for: (1) salaries and/or expenses of the House leadership offices, committees (including the Committee on Appropriations), and officers and employees; and (2) Members' representational allowances. Requires deposit in the Treasury of any amounts of a Member's representational allowance remaining after all payments are made, to be used for federal deficit reduction, or, if there is no deficit, federal debt reduction. Makes appropriations for salaries and/or expenses of: (1) the Joint Economic Committee; (2) the Joint Committee on Taxation; (3) the Office of the Attending Physician; (4) the Office of Congressional Accessibility Services; (5) the Capitol Police; (6) the Office of Compliance; (7) the Congressional Budget Office (CBO); and (8) the Architect of the Capitol (AOC), including for the care and operation of Capitol buildings and grounds, House office buildings, the Capitol power plant, the Library of Congress buildings and grounds, the Capitol Police buildings, grounds, and security, the Botanic Garden, and the Capitol Visitor Center. Appropriates funds for: (1) the Library of Congress for salaries and expenses, the Copyright Office, Congressional Research Service (CRS), and Books for the Blind and Physically Handicapped; (2) the Government Printing Office (GPO) for congressional printing and binding (including transfer of funds); (3) GPO for the Office of Superintendent of Documents (including transfer of funds); (4) the Government Printing Office Revolving Fund; (5) the Government Accountability Office (GAO) for salaries and expenses; (6) a payment to the Open World Leadership Center Trust Fund; and (7) a payment to the John C. Stennis Center for Public Service Development Trust Fund.
Report· HearingS.Hrg.113published
United States · United States Senate · 16 April 2014
Report· HearingS.Hrg.113-613published
United States · United States Senate · 10 April 2014
Report· HearingS.Hrg.113-524published
United States · United States Senate · 10 April 2014
Report· HearingS.Hrg.113-660published
United States · United States Senate · 10 April 2014
Bill· SS. 2250 (113th)open
United States · United States Congress · 10 April 2014
Travel Promotion, Enhancement, and Modernization Act of 2014 - Amends the Travel Promotion Act of 2009 (TPA) to revise qualifications requirements for members of the Board of Directors of the Corporation for Travel Promotion. Revises requirements for the Corporation's annual report to the Secretary of Commerce (Secretary) to require a description of and rationales for: (1) the Corporation's efforts to focus on specific countries and populations, and (2) its combination of media channels employed in meeting the promotional objectives of its marketing campaign. Directs the Corporation and the Secretary (or their designees) to meet biannually to review procedures to determine the fair market value of goods and services received by the Corporation from non-federal sources. Reduces from 80% to 75% the percentage of the fair market value of those goods and services the Corporation may receive from non-federal sources each fiscal year, increasing from 20% to 25% the federal matching rate. Includes U.S. territories among the states and the District of Columbia whose benefit the Corporation's international travel promotion plan must ensure. Extends the TPA and the Corporation through FY2020. Amends the Immigration and Nationality Act to extend through FY2020 also the authority of the Secretary of Homeland Security (DHS) to charge a fee for use of the electronic travel authorization system to determine, in advance, an alien's eligibility to travel to the United States. Amends the TPA to require the Corporation to establish performance metrics to: (1) measure the impact of its marketing efforts, and (2) demonstrate any cost or benefit to the U.S. economy. Requires the Corporation to report to Congress actions it has taken in response to any recommendations the Government Accountability Office (GAO) might make to it. Requires the Corporation to: (1) establish a competitive procurement process, and (2) certify in its annual report to Congress that any contracts it has entered into were in compliance with that process.
Bill· SS. 2249 (113th)referred
United States · United States Congress · 10 April 2014
Grand Portage Band Per Capita Adjustment Act - Amends the Indian Tribal Judgment Funds Use or Distribution Act to exclude funds paid by Minnesota to members of the Grand Portage Band of Lake Superior Chippewa Indians, pursuant to the agreements of such Band to voluntarily restrict tribal rights to hunt and fish in territory ceded under the Treaty of September 30, 1854, from: (1) federal or state income taxes; or (2) use in denying or reducing a member's benefits under the Social Security Act or, except for payments in excess of $2,000, a federal or federally-assisted program.
Bill· SS. 2248 (113th)referred
United States · United States Congress · 10 April 2014
Expand School Meals Act of 2014 - Amends the Richard B. Russell National School Lunch Act and the Child Nutrition Act of 1966 to require the Secretary of Agriculture (USDA) to gradually expand eligibility for free meals under the school lunch and breakfast programs to children whose family income falls at or below 185% of the federal poverty guidelines. (This makes children who are currently eligible for reduced price meals eligible for free meals.) Requires the Secretary to: (1) begin this expansion in the school year beginning July 1, 2014, in states that have enacted a law under which school food authorities provide free breakfasts or lunches in lieu of reduced price breakfasts or lunches in schools statewide; and (2) continue such expansion in up to five additional states in each subsequent school through the school year beginning on July 1, 2019. Makes the new income eligibility guidelines effective on such date. Amends the Internal Revenue Code to: (1) deny a tax deduction for any amount paid or incurred for punitive damages in connection with any judgment in, or settlement of, any action; and (2) include in gross income any amount paid as insurance or otherwise due to liability for punitive damages.
Bill· SS. 2247 (113th)referred
United States · United States Congress · 10 April 2014
Contracting and Tax Accountability Act of 2014 - Requires the head of any executive agency that issues an invitation for bids or a request for proposals for a contract, or that offers a grant, in an amount greater than the simplified acquisition threshold, to require each person submitting a bid or proposal or grant application to submit a form: (1) certifying whether the person has a seriously delinquent tax debt, and (2) authorizing the Secretary of the Treasury to disclose information limited to describing whether such person has such a debt. Subjects a person who submits a certification that he or she has a seriously delinquent tax debt, or whose certification that he or she does not have such a debt is demonstrated to be false, to a negative responsibility determination when applying for a federal contract or grant. Provides for: (1) the suspension from the federal procurement process of a person who certifies that he or she has such a debt, and (2) debarment of a person whose certification that he or she does not have such a debt is demonstrated to be false. Defines "seriously delinquent tax debt" as an outstanding tax debt for which a notice of lien has been filed in public records. Exempts from such definition: (1) tax debts that are being paid in a timely manner under an approved installment agreement, and (2) debts for which a collection due process hearing has been requested or is pending.
Bill· SS. 2246 (113th)referred
United States · United States Congress · 10 April 2014
District of Columbia Budget Accountability Act of 2014 - Amends the District of Columbia Home Rule Act to: (1) repeal the current fiscal years for the Armory Board and the District of Columbia Public Schools, and (2) authorize a change of D.C. fiscal year by an act of the D.C. Council. Repeals the requirement that the D.C. Council submit to the President for transmission to Congress the annual budget for the D.C. Government, except during a control year as defined by the District of Columbia Financial Responsibility and Management Assistance Act of 1995. Repeals the requirement that the D.C. Council Chairman transmit to the President any item or provision of an adopted budget which the Council has reenacted after a line-item veto by the Mayor. Repeals the requirement that hiring, assignment, and transfer by the Mayor of full-time or part-time employees be authorized by Act of Congress, except in a control year. Requires hiring, assignment, and transfer of employees to be authorized by Acts of the D.C. Council. Revises requirements for the effective dates of acts of the D.C. Council which take effect immediately because of emergency circumstances or which propose amendments to the District Charter. Revises the D.C. Council authority to increase spending in the case of a General Fund surplus or of increased revenue collections to replace congressional appropriations as the source of funds for such increases with local funds under the D.C. budget.
Bill· SS. 2243 (113th)referred
United States · United States Congress · 10 April 2014
Military and Veteran Caregiver Services Improvement Act of 2014 - Expands eligibility for the family caregiver program of the Department of Veterans Affairs (VA) to include members of the Armed Forces or veterans who are seriously injured or who became ill on active duty prior to September 11, 2001 (currently, limited to service after September 11, 2001). Expands services to caregivers of veterans under such program to include child care services, financial planning services, and legal services. Authorizes the transfer of entitlement to post 9/11 education assistance to family members by veterans who are retired for a physical disability or who are seriously injured veterans in need of family caregiver services, without regard to length-of-service requirements. Authorizes the VA Secretary to pay monthly special compensation to seriously injured or ill veterans in need of personal care services and to their caregivers. Excludes from gross income, for income tax purposes, such compensation paid to injured or ill veterans. Authorizes flexible work schedules or telework for federal employees who are caregivers of veterans. Amends the Public Health Service Act to designate a veteran participating in the program of comprehensive assistance for family caregivers as an adult with a special need for purposes of the lifespan respite care program. Establishes in the executive branch an interagency working group to review and report on policies relating to the caregivers of veterans and members of the Armed Forces. Directs the Secretary to provide for studies on members of the Armed Forces who commenced service after September 11, 2001, and veterans who have incurred a serious injury or illness, including a mental health injury, and their caregivers.
Bill· SS. 2239 (113th)referred
United States · United States Congress · 10 April 2014
Social Security Identity Defense Act of 2014 - Amends the Internal Revenue Code to require the Secretary of the Treasury to make certain disclosures to individuals who were validly assigned a social security account number and to the Federal Bureau of Investigation (FBI) if the Secretary determines that there is a substantial likelihood that there has been a fraudulent use of such account number in the employment context. Authorizes the FBI Director to disclose information received from the Secretary to federal, state, and local law enforcement officials, provided such an official enters into a memorandum of understanding regarding the confidentiality of such information, but restricts the use of such information to carrying out criminal investigations or prosecutions. Requires employers who have been notified of suspected misuse of an employee's social security account number to cease including such account number on statements provided to such employee.
Bill· SS. 2237 (113th)referred
United States · United States Congress · 10 April 2014
Farm and Small Business Expensing Tax Relief Act - Amends the Internal Revenue Code to allow a business taxpayer to expense up to $5,000 of the costs incurred to acquire or produce any item of tangible property if: (1) the taxpayer's average annual gross receipts during the preceding three taxable years do not exceed $10 million, and (2) the taxpayer has in effect written accounting procedures as may be prescribed by the Secretary of the Treasury.
Bill· HRH.R. 4481 (113th)referred
United States · United States Congress · 10 April 2014
Head Start Improvement Act of 2014 - Amends the Head Start Act to eliminate, beginning on the first fiscal year following this Act's enactment, the formula for allotting Head Start program funds to Head Start agencies. Directs the Secretary of Health and Human Services (HHS) to allot block grants for prekindergarten programs to states, the District of Columbia, U.S. territories, the Republic of Palau, and each federally recognized Indian tribe on the basis of each jurisdiction's share of children aged five and younger who are from families with incomes below 130% of the poverty level. Requires the Governor or other chief executive of each grantee to certify that all grant funds will be used to directly or indirectly provide comprehensive education and related services to low-income children and their families. Requires grantees to: (1) award subgrants to prekindergarten providers of their choosing, (2) establish rules and standards for those subgrantees to follow, and (3) monitor compliance with those rules and standards. Gives grantees full flexibility to use the grant funds to finance a prekindergarten education provider, service, or program, including to establish a portable voucher system. Requires grantees to provide matching funds from nonfederal sources equal to 20% of their grant.
Bill· HRH.R. 4480 (113th)referred
United States · United States Congress · 10 April 2014
Protecting Educational Loans for Underserved Students Act - Amends title IV (Student Assistance) of the Higher Education Act of 1965 to establish criteria for the Secretary of Education to use in determining whether the credit history of applicants for William D. Ford Federal Direct PLUS loans renders them ineligible for such loans. (Federal Direct PLUS loans are provided to graduate or professional degree students and the parents of dependent undergraduate students.) Directs the Secretary to consider an applicant to have an adverse credit history on the basis of his or her credit report, absent a determination that the applicant has extenuating circumstances, if : (1) the applicant is 90 or more days delinquent on the repayment of a debt exceeding $2,000; or (2) during the three years before the credit report date, the applicant has been subject to a default determination, bankruptcy discharge, foreclosure, repossession, tax lien, wage garnishment, or write-off of a title IV debt. Requires applicants that have been subject to such actions to participate in loan counseling provided by the applicable institution of higher education before becoming eligible for Federal Direct PLUS loans. Prohibits the Secretary from: (1) denying a Federal Direct PLUS loan to an applicant for having debt that is unrelated to title IV loans and is in collection or has been charged off, provided the applicant participates in such loan counseling; or (2) using the applicant's lack of a credit history as a reason to deny a Federal Direct PLUS loan to such applicant. Requires the Secretary to retain a record of the Secretary's basis for determining that an applicant has extenuating circumstances that make the applicant eligible for a Federal Direct PLUS loan despite having an adverse credit history. Makes the Secretary's determination that an applicant does not have an adverse credit history effective for the two years following such determination.
Bill· HRH.R. 4467 (113th)referred
United States · United States Congress · 10 April 2014
Best Return on America's Investment Now Act or BRAIN Act - Amends the Immigration and Nationality Act to make up to 10% of the worldwide employment-based immigration level available to qualified immigrants who: (1) hold a doctorate degree in a field of science, technology, engineering, or mathematics (STEM degree) from a U.S. doctoral institution of higher education; and (2) have taken all doctoral courses in a STEM field, including all courses taken by correspondence or by distance education, while physically present in the United States. Reduces the number of immigrant visas available to skilled workers, professionals, and other workers. Revises the computation of the total number of immigrant visas that may be made available to natives of any single foreign state or dependent area in a fiscal year. States that: (1) the permanent priority date for any employment-based petition shall be the date on which the petition is filed with Secretary of Homeland Security (DHS) (or the Secretary of State, if applicable), unless such filing was preceded by the filing of a labor certification with the Secretary of Labor, in which case that date shall constitute the priority date; and (2) an alien who is the beneficiary of an employment-based petition that was approvable when filed shall retain that petition's priority date in the consideration of any subsequently filed employment-based petition.
Bill· HRH.R. 4464 (113th)open
United States · United States Congress · 10 April 2014
Amends the Internal Revenue Code to make permanent the tax rule exempting dividends, interest, rents, and royalties received or accrued from certain controlled foreign corporations by a related entity from treatment as foreign holding company income (thus permitting tax deferral of such income).
Bill· HRH.R. 4479 (113th)referred
United States · United States Congress · 10 April 2014
Renters Tax Credit Act of 2014 - Amends the Internal Revenue Code to allow a business-related tax credit for a portion of the rent paid by a qualified renter. Defines "qualified renter" as a family unit with income not greater than the higher of 60% of local median income or 150% of the federal poverty line. Establishes the amount of such credit as the rent reduction amount, which: (1) is the amount by which the fair market rent for a rental unit exceeds the rent charged to the qualified renter; and (2) shall not exceed the excess of the rent charged to the qualified renter (or, if lower, specified modest rent) over 30% of the qualified renter's income (prorated monthly).
Bill· HRH.R. 4473 (113th)referred
United States · United States Congress · 10 April 2014
Small Business Growth in Manufacturing Act of 2014 - Amends the Internal Revenue Code to: (1) allow small business employers a business-related tax credit for up to 50% of qualified employee training expenses in a taxable year, (2) make permanent the tax credit for increasing research expenditures, and (3) increase the rate of the alternative simplified research tax credit.
Bill· HRH.R. 4471 (113th)referred
United States · United States Congress · 10 April 2014
Growth Zones Opportunity Act - Amends the Internal Revenue Code to extend: (1) through 2020, tax incentives for areas designated as empowerment zones; (2) through 2025, the increased exclusion from gross income of gain from the sale or exchange of the small business stock of empowerment zone businesses; and (3) through 2020, tax incentives for areas designated as a renewal community.
Bill· HRH.R. 4470 (113th)referred
United States · United States Congress · 10 April 2014
Tax Return Preparer Accountability Act of 2014 - Amends the Internal Revenue Code to require the Secretary of the Treasury to regulate tax return preparers who are not otherwise subject to regulation. Authorizes the Secretary to impose a $1,000 penalty for each federal tax return or other document prepared by a tax return preparer during a period in which such preparer: (1) is not in compliance with applicable Treasury regulations, or (2) is suspended or disbarred from acting as a tax return preparer under such regulations.
Bill· HRH.R. 4469 (113th)referred
United States · United States Congress · 10 April 2014
Cut Taxes for the Middle Class Act of 2014 - Amends the Internal Revenue Code to extend through 2014: (1) the tax deduction for state and local general sales taxes in lieu of state and local income taxes, (2) the tax deduction for qualified tuition and related expenses, (3) the tax deduction for expenses of elementary and secondary school teachers, (4) the tax credit for differential wage payments to employees who are active duty members of the Uniformed Services, (5) the work opportunity tax credit, (6) the new markets tax credit, and (7) the tax credit for increasing research activities. Amends the Housing Assistance Tax Act of 2008 to extend through 2014 the exemption of the basic military housing allowance from the income test for programs financed by tax-exempt housing bonds.
Bill· HRH.R. 4463 (113th)referred
United States · United States Congress · 10 April 2014
Tax Refund Protection Act of 2014 - Amends the Consumer Financial Protection Act of 2010 to require the Consumer Financial Protection Bureau (CFPB) to: (1) regulate refund anticipation payment arrangements, (2) establish a licensing or certification program governing tax return preparers subject to this Act, (3) regulate such preparers, and (4) require applicants to demonstrate qualifications and competency to perform tax return preparation sevices. Authorizes the CFPB to impose a licensing or certification fee. Directs the CFPB to require such preparers to make prescribed disclosures to a consumer, including: (1) a fee schedule for preparing or filing a federal income tax return, or executing a refund anticipation payment arrangement; and (2) the consumer's responsibility to pay any fees and interest associated with a refund anticipation payment arrangement even if the consumer does not receive a tax refund or the refund's amount is less than anticipated under the arrangement. Empowers the CFPB to take enforcement action against a preparer for specified violations. Amends the Internal Revenue Code to permit a federal income tax refund, on taxpayer request, to be split between the taxpayer and the preparer. Prohibits treatment of such a split as disreputable conduct merely because the taxpayer requested the split.
Bill· HRH.R. 4450 (113th)open
United States · United States Congress · 10 April 2014
Travel Promotion, Enhancement, and Modernization Act of 2014 - Amends the Travel Promotion Act of 2009 (TPA) to revise qualifications requirements for members of the Board of Directors of the Corporation for Travel Promotion. Revises requirements for the Corporation's annual report to the Secretary of Commerce (Secretary) to require a description of and rationales for: (1) the Corporation's efforts to focus on specific countries and populations, and (2) its combination of media channels employed in meeting the promotional objectives of its marketing campaign. Directs the Corporation and the Secretary (or their designees) to meet biannually to review procedures to determine the fair market value of goods and services received by the Corporation from non-federal sources. Reduces from 80% to 75% the percentage of the fair market value of those goods and services the Corporation may receive from non-federal sources each fiscal year, increasing from 20% to 25% the federal matching rate. Includes U.S. territories among the states and the District of Columbia whose benefit the Corporation's international travel promotion plan must ensure. Extends the TPA and the Corporation through FY2020. Amends the Immigration and Nationality Act to extend through FY2020 also the authority of the Secretary of Homeland Security (DHS) to charge a fee for use of the electronic travel authorization system to determine, in advance, an alien's eligibility to travel to the United States. Amends the TPA to require the Corporation to establish performance metrics to: (1) measure the impact of its marketing efforts, and (2) demonstrate any cost or benefit to the U.S. economy. Requires the Corporation to report to Congress actions it has taken in response to any recommendations the Government Accountability Office (GAO) might make to it. Requires the Corporation to: (1) establish a competitive procurement process, and (2) certify in its annual report to Congress that any contracts it has entered into were in compliance with that process.
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