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501 records in US in 2015
United States · United States Congress · 24 June 2015
Vested Employee Pension Benefit Protection Act Amends the Internal Revenue Code to allow employees in the building and construction industry to make distributions from their tax-exempt employer pension plans at age 55 if they are not separated from service at the time of such distributions and were participants in such plan on or before April 30, 2013.
United States · United States Congress · 24 June 2015
Master Limited Partnerships Parity Act Amends the Internal Revenue Code, with respect to the tax treatment of publicly traded partnerships as corporations, to expand the definition of "qualifying income" for such partnerships to include income and gains from renewable and alternative fuels (in addition to fossil fuels), including energy derived from thermal resources, waste, renewable fuels and chemicals, energy efficient buildings, gasification, and carbon capture in secure geological storage.
United States · United States Congress · 24 June 2015
Senior and Retired Volunteers Act of 2015 Amends the Internal Revenue Code to allow individuals who have attained age 60 or are disabled an exemption from income and employment taxes for real property tax abatements received under a state or local program in which such individuals have provided services in exchange for such abatements.
United States · United States Congress · 24 June 2015
Master Limited Partnerships Parity Act Amends the Internal Revenue Code, with respect to the tax treatment of publicly traded partnerships as corporations, to expand the definition of "qualifying income" for such partnerships to include income and gains from renewable and alternative fuels (in addition to fossil fuels), including energy derived from thermal resources, waste, renewable fuels and chemicals, energy efficient buildings, gasification, and carbon capture in secure geological storage.
United States · United States Congress · 24 June 2015
Andrew P. Carpenter Tax Act Amends the Internal Revenue Code to exclude from gross income any amount attributable to the discharge of student loan indebtedness of a veteran who died as a result of a service-connected disability.
United States · United States Senate · 23 June 2015
United States · United States Congress · 23 June 2015
Veteran Employment Transition Act Amends the Internal Revenue Code to: (1) revise the definition of "qualified veteran" for purposes of the work opportunity tax credit to include recently discharged veterans, and (2) make permanent the work opportunity tax credit for qualified veterans. Requires the Department of Defense (DOD) and the National Guard to inform military personnel who are discharged or released from active duty of the work opportunity tax credit and provide them with documentation relating to eligibility for and use of such credit. Requires DOD and the Departments of Labor and Veterans Affairs to enter into an agreement to govern the coordination of veteran job training services. Requires the Departments of Labor and Veterans Affairs to prepare reports on the veteran job training programs of their respective departments. Amends the DOD pilot program for assessing the feasibility and advisability of permitting enlisted personnel to obtain civilian credentialing or licensing for skills required for military occupational specialties to require the designation as military occupational specialties of the MOS 31B Military Police, MOS 15Q AC-Air Traffic Controller, and the MOS 12M Fire Protection, in addition to not fewer than three and not more than five additional military occupational specialties. Amends the Small Business Act to direct the head of each executive department to submit an annual report to the Small Business Administration containing the percentage of the total value of all prime contracts awarded by the executive department during the preceding one-year period to small business concerns owned and controlled by service-disabled veterans.
United States · United States Congress · 23 June 2015
Developing a Reliable and Innovative Vision for the Economy Act or the DRIVE Act Authorizes appropriations out of the Highway Trust Fund (HTF) (other than the Mass Transit Account) for FY2016-FY2021 for: certain core federal-aid highway programs, and Federal Highway Administration (FHWA) administrative expenses. Prescribes obligation ceilings for certain federal-aid highway and highway safety construction programs. Requires states to obligate a specified portion of their surface transportation program apportionments for projects for the replacement or rehabilitation of off-National Highway System bridges. Reduces the amount of FHWA administrative funds the Department of Transportation (DOT) must deduct each fiscal year for highway use tax evasion projects. Prescribes requirements for the bundling of two or more similar projects for the replacement or repair of structurally deficient bridge projects. Revises formulae for certain allocations of funds to states for construction of ferry boats and ferry terminal facilities. Makes certain funds available for the National Ferry Database. Revises congestion mitigation and air quality improvement (CMAQ) program requirements. Requires states and metropolitan planning organizations (MPOs) to use PM2.5 priority funding on the most cost-effective CMAQ projects and programs proven to reduce directly emitted fine particulate matter. Revises national freight program requirements. Requires the FHWA to establish a competitive grant program for major surface transportation infrastructure projects. Revises and makes permanent the reservation of a specified amount of transportation enhancements program funds apportioned to a state for surface transportation alternatives, recreational trails program, and safe routes to school program projects. Amends the Moving Ahead for Progress in the 21st Century Act (MAP-21) to extend through FY2021 the availability of a specified amount of FHWA administrative funds for: certain safety-related activities, and operation of certain safety-related clearinghouses. Directs DOT to issue guidance on working with state departments of transportation that request assistance from Federal Highway Administration division offices to: review principal arterials within a state that were added to the National Highway System as of October 1, 2012, and identify any necessary functional classification changes to rural and urban principal arterials. Revises the toll roads, bridges, tunnels, and ferries program. Requires private motorcoaches that serve the public to have access to toll facilities equal to that of public transportation buses. Revises certain exceptions to high occupancy vehicle (HOV) facility requirements. Authorizes a state agency that levies a toll on vehicles for use of HOV facilities to: designate classes of vehicles exempt from the toll, and charge different toll rates for different classes of vehicles. Permits state agencies to allow alternative fuel vehicles and new qualified plug-in electric drive motor vehicles to use HOV facilities provided certain requirements are met. Amends the Transportation Equity Act for the 21st Century to revise Interstate System (IS) reconstruction and rehabilitation pilot program eligibility requirements. Directs DOT to designate national electric vehicle charging and natural gas fueling corridors that identify the need for electric vehicle infrastructure and natural gas fueling infrastructure at strategic locations along major national highways. Directs DOT to establish a nationally significant federal lands and tribal projects program to fund construction, reconstruction, or rehabilitation of nationally significant federal lands and tribal transportation projects. Prescribes procedures for accelerating the project delivery decisionmaking process with respect to environmental review of projects. Revises requirements for application of categorical exclusions for multimodal projects. (A "categorical exclusion" under the National Environmental Policy Act of 1969 is a category of actions which do not individually or cumulatively have a significant effect on the human environment and which have been found to have no such effect in procedures adopted by a federal agency in implementing environmental regulations and for which, therefore, neither an Environmental Assessment nor an Environmental Impact Statement is required.) Permits an increase in the federal share of costs for federal-aid highway projects of up to 5% of what a state has contributed in qualified revenues for such project costs, if the state has contributed at least 5% of total project costs. Defines "qualified revenues" to mean any amounts: collected by a state for the registration of a passenger vehicle operating solely on fuels not subject to federal tax; and that do not exceed, for such vehicle, an annual amount paid for federal motor fuels taxes on fuel used by an average car fueled solely by gasoline. Amends the Intermodal Surface Transportation Efficiency Act of 1991 to revise specifications for certain high priority corridors. Makes eligible for funding under the National Highway Performance Program and the Surface Transportation Program projects for the installation of vehicle-to-infrastructure communication equipment. Directs DOT, after establishment of a nationwide toll credit monitoring and tracking system, to establish a toll credit marketplace pilot program in which eligible states may use proceeds from the transfer or sale of credits to fund surface transportation projects. Directs DOT to establish a regional infrastructure demonstration program to assist entities in developing improved infrastructure priorities and financing strategies for accelerated development of projects funded under the Transportation Infrastructure Finance and Innovation Act program. Directs DOT to establish a competitive grant program to accelerate the deployment of the Intelligent Transportation System (ITS) program and ITS-enabled operational strategies to enhance mobility of people and goods on the surface transportation system. Directs DOT to enter into an agreement with the Transportation Research Board of the National Academies to study actions needed to upgrade and restore the Dwight D. Eisenhower National System of Interstate and Defense Highways. Directs DOT to: promote the research of user-based alternative revenue mechanisms that preserve a user fee structure to maintain the long-term solvency of the HTF, and establish a Surface Transportation Revenue Alternatives Advisory Council. Directs the FHWA to develop data sets and analysis tools to assist MPOs, states, and the FHWA in carrying out performance management analyses of federal-aid highways. Directs the FHWA to continue the Every Day Counts initiative to work with states, local transportation agencies, and industry stakeholders to identify and deploy proven innovative best practices and products that accelerate transportation innovation deployment and project delivery as well as improve the environment and roadway safety. Directs DOT establish a competitive grant program to reward states, local governments, tribal organizations, and MPOs for implementation of policies and procedures that support performance-based management or use innovative technologies and best practices that improve the performance of the surface transportation system. Directs DOT to compile and make available on the DOT website data on the amounts of federal-aid highway program funds made available under this Act for each fiscal year. Directs the Government Accountability Office to report to Congress on FHWA administrative expenses funded from the HTF during the three most recent fiscal years. Revises and makes permanent the state infrastructure bank program. Requires that the federal share, through FY2050, of the cost of constructing highways and access roads on the Appalachian development highway system shall be up to 100% (under current law shall be 100%). Revises and extends through FY2021 the Appalachian Regional Development Program. Authorizes the Appalachian Regional Commission to provide technical assistance, make grants, and enter into contracts in the Appalachian region for projects to increase affordable access to broadband networks throughout the region and for related projects and activities. Amends the Highway and Transportation Funding Act of 2014 continue from October 1, 2014, through September 30, 2015, and authorizes appropriations through that period for, specified federal-aid highway programs. Subjects funding for such programs generally to the same manner of distribution, administration, limitation, and availability for obligation, but at a specified pro rata of the total amount, as funds authorized for appropriation out of the HTF for such programs and activities for FY2014. Revises and prescribes an increased obligation ceiling of $40.256 billion for federal-aid highway and highway safety construction programs for the same period. Increases the authorization of appropriations for the Tribal High Priority Projects program for the same period. Increases the authorization of appropriations from the HTF (other than the Mass Transit Account) for administrative expenses of the federal-aid highway program for the same period.
United States · United States Congress · 23 June 2015
Citizen Empowerment Act of 2015 Requires any executive agency employee who is conducting an in-person or a telephonic interview, audit, investigation, inspection, or other official interaction with an individual relating to a possible violation of federal law that could result in the imposition of civil or criminal fines or penalties or the collection of unpaid tax to allow such individual to make an audio recording of the interaction. Permits the employee conducting the interaction to record it if the employee: (1) informs the individual of the recording prior to or at the initiation of the interaction, and (2) provides the individual with a transcript of the recording at such individual's expense. Requires the employee conducting an initial in-person or telephonic interview or other interaction to provide to the individual a verbal or written notice of such individual's rights. Exempts from the application of this Act any in-person or telephonic interview or other interaction that: (1) is likely to include the discussion of classified material or information that would endanger public safety if released publicly; or (2) if released, would endanger an ongoing criminal investigation being conducted by a federal law enforcement officer.
United States · United States Congress · 23 June 2015
Secure Legal Services for Veterans Act This bill prohibits an individual who is not an agent or attorney from soliciting, contracting for, charging, or receiving any fee or compensation for services rendered in the preparation, presentation, or prosecution of an appeal before the Department of Veterans Affairs (VA) or the Board of Veterans' Appeals. Violators of such prohibition shall be fined, imprisoned for not more than one year, or both. Amounts collected for such violations shall be deposited in the TBI Research and Initiatives Fund and remain available to the VA without fiscal year limitation for traumatic brain injury research and initiatives.
United States · United States Congress · 23 June 2015
Sets forth the rule for consideration of the bill (H.R. 2822) making appropriations for the Department of the Interior, environment, and related agencies for the fiscal year ending September 30, 2016, and for other purposes; providing for consideration of the bill (H.R. 2042) to allow for judicial review of any final rule addressing carbon dioxide emissions from existing fossil fuel-fired electric utility generating units before requiring compliance with such rule, and to allow States to protect households and businesses from significant adverse effects on electricity ratepayers or reliability; and providing for proceedings during the period from June 26, 2015, through July 6, 2015.
United States · United States Congress · 23 June 2015
Social Security Fairness Act of 2015 Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to repeal the government pension offset requirement applicable to and reducing husband's and wife's insurance benefits, widow's and widower's insurance benefits, and divorced mother's and divorced father's insurance benefits with respect to federal, state, or local government employees who receive a government pension and did not pay Social Security taxes during their years of government service, and so did not earn entitlement to Social Security benefits for those years. Repeals also the windfall elimination requirement with respect to computation of an individual's primary insurance amount under which OASDI retirement or disability benefits are reduced if the individual receives a federal, state, or local government pension, did not pay Social Security taxes during the years of government service, and so did not earn entitlement to Social Security benefits for those years.
United States · United States Congress · 23 June 2015
Technical Clarification to Public Law 113-243 Act of 2015 This bill amends the FAA Modernization and Reform Act of 2012 with respect to rollovers to a traditional individual retirement account (IRA) of payments to qualified airline employees in commercial airline carrier bankruptcy cases. A commercial airline employee shall be qualified for such a rollover if he or she had participated in a commercial airline's tax-exempt defined benefit pension plan that was terminated or otherwise restricted. The bill prescribes a special rule for airline payments received by a qualified employee from an airline carrier resulting from a bankruptcy case filed after September 11, 2001, and before January 1, 2007, or on November 29, 2011. Under this special rule, the period for a qualified airline employee to make a tax-exempt rollover of such a payment into a traditional IRA shall be extended to the period beginning on December 18, 2014, and ending 180 days after the enactment of this Act.
United States · United States Congress · 23 June 2015
Amends the Internal Revenue Code to make permanent the tax deduction for mortgage insurance premiums.
United States · United States Congress · 23 June 2015
Technical Clarification to Public Law 113-243 Act of 2015 This bill amends the FAA Modernization and Reform Act of 2012 with respect to rollovers to a traditional individual retirement account (IRA) of payments to qualified airline employees in commercial airline carrier bankruptcy cases. A commercial airline employee shall be qualified for such a rollover if he or she had participated in a commercial airline's tax-exempt defined benefit pension plan that was terminated or otherwise restricted. The bill prescribes a special rule for airline payments received by a qualified employee from an airline carrier resulting from a bankruptcy case filed after September 11, 2001, and before January 1, 2007, or on November 29, 2011. Under this special rule, the period for a qualified airline employee to make a tax-exempt rollover of such a payment into a traditional IRA shall be extended to the period beginning on December 18, 2014, and ending 180 days after the enactment of this Act.
United States · United States Congress · 23 June 2015
Amends the Internal Revenue Code to repeal the excise tax on gambling wagers authorized under state law.
United States · United States Congress · 22 June 2015
Michael Davis, Jr. and Danny Oliver in Honor of State and Local Law Enforcement Act Amends the Immigration and Nationality Act (INA) and related federal law with respect to immigration law enforcement within the United States. Authorizes: (1) states or their political subdivisions to enact and enforce immigration criminal penalties as long as they do not exceed relevant federal criminal penalties; and (2) state or local law enforcement personnel to investigate, apprehend, arrest, or transfer to federal custody aliens for immigration enforcement purposes to the same extent as federal law enforcement personnel. Directs the Department of Homeland Security (DHS) to provide the National Crime Information Center (NCIC) of the Department of Justice (DOJ) with all information that DHS has regarding any alien: (1) against whom a final order of removal has been issued, (2) who has entered into a voluntary departure agreement, (3) who has overstayed his or her authorized period of stay, or (4) whose visa has been revoked. Requires NCIC to enter such information into its Immigration Violators File. Requires: (1) states to have access to federal programs or technology directed at identifying inadmissible or deportable aliens, and (2) states and their political subdivisions to provide DHS with specified identifying information about each apprehended alien who is believed to be inadmissible or deportable. Directs DHS to make grants to states and their political subdivisions for procurement of equipment, technology, and facilities related to investigating, apprehending, arresting, or transporting inadmissible or deportable aliens. Directs DHS to construct or acquire additional domestic detention facilities for aliens detained pending removal. Amends INA regarding illegal aliens apprehended by state or local authorities to provide for: (1) federal custody upon state or local request, and (2) state or local compensation for related incarceration and transportation costs. Directs the DOJ or DHS to ensure that an alien subject to removal is detained in an adequate state or local prison, detention center, or other comparable facility. Directs DHS to establish immigration-related training for state and local personnel. Provides personal liability immunity to the same extent as corresponding federal immunity for state or local personnel enforcing immigration laws within the scope of their duties. Directs DHS to continue to operate a program that: (1) identifies removable criminal aliens in federal and state correctional facilities, (2) ensures that such aliens are not released into the community, and (3) removes them from the United States after the completion of their sentences. Extends such program to all states. Requires states that receive state criminal alien assistance program (SCAAP) funds to comply with program requirements. Authorizes state or local detention of certain aliens, in specified circumstances, after completion of their state or local prison sentence. Authorizes appropriations for SCAAP. Transfers SCAAP jurisdiction from the DOJ to DHS. Requires states and localities to: (1) notify the federal government of inadmissible or removable aliens who are encountered by law enforcement personnel, and (2) comply with federal law enforcement information requests and with DHS detainers. Denies specified federal law enforcement assistance to a state or a political subdivision that prohibits law enforcement officers from cooperating with federal immigration law enforcement. Revises certain terrorism-related requirements and prohibitions with respect to naturalization, asylum, good moral character, voluntary departure, and cancellation of removal. Authorizes: (1) the denaturalization of a person who participates in terrorist activities or violent or unlawful activities aimed at the overthrow of the United States; and (2) the use or publication by DHS of certain legalization or special agricultural worker status information for any purpose relating to terrorism, national intelligence, or national security. Requires security and background checks and investigations of suspected immigration irregularities to be completed before specified immigration-related statuses and benefits may be granted or adjudicated. Revises and expands the definition of "aggravated felony" under INA. Makes such changes retroactive. Adds new grounds of inadmissibility for: (1) identity fraud or Social Security number misuse; (2) unlawful procurement of citizenship or naturalization; (3) specified firearm offenses; (4) conviction of an aggravated felony; and (5) crimes of domestic violence, stalking, or child abuse. Makes such additions retroactive. Adds new grounds of deportability for: (1) identity fraud or Social Security number misuse, and (2) unlawful procurement of citizenship or naturalization. Makes such additions retroactive. Makes inadmissible an alien who plans to or has engaged in espionage, prohibited export, or other unlawful activities, including activities aimed at the violent overthrow of the U.S. government. Prohibits the sale of or possession of firearms by any alien who is not lawfully admitted for permanent residence. Amends the federal criminal code to place a 10-year statute of limitations on most criminal violations of INA. Makes: (1) aggravated felons ineligible for refugee, asylee adjustment of status, or any withholding of removal; and (2) a second Drinking Under the Influence (DUI) conviction an aggravated felony under INA. Revises requirements regarding: (1) detention and removal of aliens ordered removed, (2) alien smuggling and related offenses, and (3) reentry of removed aliens. Authorizes DHS to designate groups as criminal gangs. Bars individuals found inadmissible or deportable for criminal gang membership from asylum, withholding of removal, and temporary protected status. Amends the federal criminal code to state that the government, in the prosecution of aggravated identity theft, need not prove the defendant knew that the means of identification was of another person. Subjects to specified criminal penalties for illegal entry an alien who knowingly: (1) enters or crosses the border at a place other than a designated port of entry; (2) evades inspection by an immigration, customs, or agricultural officer; (3) makes a false or misleading statement or conceals a material fact during examination or inspection while crossing the border; or (4) violates the conditions of U.S. admission or parole for 90 days or more. Increases penalties under the federal criminal code for certain immigration document and passport fraud activities, and authorizes forfeiture of property used in connection with them. Reduces the period during which an alien may seek judicial review of an expedited removal order based on criminal or security grounds. Subjects to such expedited removal procedures an individual inadmissible because of a criminal offense if the individual has not been admitted or paroled, does not have a credible fear of persecution, and is not eligible for relief from removal. Expands the grounds of inadmissibility and deportability to include violation of federal requirements regarding sex offender registration. Prohibits U.S. citizens and lawful permanent residents convicted of certain sex offenses from sponsoring an alien for admission unless the Secretary determines that such person poses no risk to the alien. States that a conviction for which a pardon has been issued shall not be grounds for deportability by reason of such conviction. Revises visa information sharing requirements. Prohibits waiver of a visa interview for an alien the Secretary determines to be a person of concern or in a class of aliens that are security threats. States that DHS (1) shall have exclusive authority to issue regulations, establish policy, and administer all immigration or nationality laws relating to consular functions in connection with visa issuance or denial; and (2) may refuse or revoke any visa to an alien or class of aliens for U.S. security interests. Prohibits judicial review of a decision by DHS to refuse or revoke a visa. Authorizes a consular surcharge (in addition to immigrant visa fees) to fund the visa security program. Provides for expedited clearance and placement of DHS personnel at overseas embassies and consular posts. Revises accreditation requirements. Limits those individuals who may serve as a designated school official (DSO) or be granted access to the student and exchange visitor information system (SEVIS). Requires a background check of any person serving in such capacity. Authorizes DHS to suspend an institution's student and exchange visitor program (SEVP) certification for reasonable suspicion of fraud. Makes a person convicted of such fraud permanently ineligible to hold a position of authority or ownership at any such institution. Authorizes school officials to nominate as many DSO's in addition to their Principal DSO's as necessary and adequate to make recommendations to enrolled students on how to maintain nonimmigrant status. Requires an SEVP-participating institution or exchange visitor program sponsor to report to the DHS on students or exchange visitors with nonimmigrant status. Makes flight schools that are not certified by the Federal Aviation Administration ineligible to access SEVIS. Requires SEVIS suspension for a school that loses or is denied accreditation. Directs the Secretary to authorize all DHS immigration enforcement agents and deportation officers who have successfully completed basic immigration law enforcement training to: (1) make arrests for offenses against the United States, for certain felonies, and for bringing in, transporting, or harboring certain aliens; (2) execute warrants of arrest for administrative immigration violations; and (3) carry firearms. Authorizes the DHS to hire additional Immigration and Customs Enforcement (ICE) detention enforcement officers. Establishes: (1) an ICE Advisory Council; and (2) a pilot program in at least five of the busiest ICE offices to process electronically and serve charging documents, and process and place detainers while in the field. Directs DHS to increase the number of ICE deportation officers, support staff, and prosecutors. Requires semiannual DHS reports on countries that refuse or unreasonably delay repatriation of an alien who is a national of the country. Subjects countries that repeat on those lists to certain visa sanctions. Revises requirements and restrictions regarding: (1) voluntary departure, (2) reentry bars for aliens who remain in the United States after ordered removed, and (3) reinstatement of removal orders. Denies the use of certain funds to implement specified executive branch memoranda regarding the exercise of prosecutorial discretion in the apprehension, detention, and removal of aliens unlawfully present in the United States. Directs the Government Accountability Office to report on the deaths in custody of DHS detainees. Requires that, whenever possible, removal proceedings take place in the order in which aliens are placed in proceedings. Prohibits the DOJ from delaying or suspending the making of a final decision on an application to suspend deportation or cancel removal except for cases in which an application has been granted and the fiscal year cap has been reached. Includes proper income tax filing among the criteria for good moral character for INA purposes.
United States · United States Congress · 19 June 2015
Keep Our Pension Promises Act This bill repeals the elimination of the pension anti-cutback provisions under the Multiemployer Pension Reform Act of 2014. The anti-cutback provisions prohibit reductions in pension benefits to participants in multiemployer pension plans. The bill amends the Employee Retirement Income Security Act of 1974 (ERISA) to allow a plan sponsor of an eligible multiemployer plan to petition the Pension Benefit Guaranty Corporation for a partition of a financially-troubled pension plan. PBGC is required to establish a legacy fund to cover the administrative and benefit costs resulting from a partition.. The bill amends the federal bankruptcy code to assign first claim priority to pension obligations under ERISA. The bill amends the Internal Revenue Code to: (1) impose a limit of $1 million on the exemption of the gain from the exchange of real property in a like kind exchange, (2) prohibit the use of like kind exchanges for collectibles, (3) establish estate valuation rules for certain transfers of nonbusiness assets, and (4) limit estate tax discounts for certain individuals with minority interests in a business acquired from a decedent.
United States · United States Congress · 18 June 2015
Department of State Operations Authorization and Embassy Security Act, Fiscal Year 2016 TITLE I--DEPARTMENT OF STATE AUTHORITIES AND ACTIVITIES This bill directs the Department of State (Department) to report to Congress regarding: Department costs incurred to provide American Spaces; the status of all ongoing investment treaty negotiations; conditions in Hong Kong of interest to the United States, and whether Hong Kong Special Administrative Region is sufficiently autonomous to justify different treatment for its citizens from the treatment accorded to other citizens of China; civil or political rights violations against ethnic, racial, or religious minorities in Burma (Myanmar); efforts to ensure the peaceful resolution of Venezuela's political situation; the sale of defense articles and defense services to Ukraine; the debt environment for developing countries and near-term risks to debt sustainability; country reports on corruption practices; cases of enforced disappearances in Mexico, Guatemala, Honduras, and El Salvador; Bahrain's implementation of the recommendations in the 2011 Report of the Bahrain Independent Commission of Inquiry; known or suspected penetrations or compromises of Department information systems or networks; efforts to promote equal opportunity for all American employees in direct hire and personal service contractors status, particularly Foreign Service employees; activities at the United Nations (U.N.) and its subagencies that can be construed to exhibit an anti-Semitic bias; evaluation and prioritization of current U.N. peacekeeping missions; U.S. citizen staffing at international organizations that includes an assessment of U.S. representation among professional and senior-level positions at the U.N. and its specialized agencies; enhancement of the Marine Corps Security Guard program; high risk, high threat overseas posts; counterintelligence threats to U.S. diplomatic facilities in Priority 1 Counterintelligence Threat Nations; and the status of post-earthquake recovery and development efforts in Haiti. The President shall designate an existing federal officer as the Interagency Hostage Recovery Coordinator to coordinate efforts to secure the release of U.S. persons held hostage outside the United States. The Department shall conduct a review of the United States-China Strategic and Economic Dialogue. Funds are made available to support efforts by American and European Jewish and other civil society organizations to combat anti-Semitism and other forms of religious, ethnic, or racial intolerance in Europe. The Foreign Relations Authorization Act, Fiscal Year 1979 is amended to authorize the Department to provide grants or enter into cooperative agreements for science and technology fellowship programs. The Department is authorized to provide for U.S. participation in the Information Sharing Centre in Singapore. The Foreign Assistance Act of 1961 is amended to revise reporting requirements concerning the importation of rough diamonds into the United States not controlled through the Kimberley Process Certification Scheme. It is the sense of Congress that: the alliance between the United States and Japan is a cornerstone of peace and stability in the Asia-Pacific region and around the world; and the United States and Japan oppose the use of coercion or force to change the status quo, including in the East and South China Seas. It is the sense of Congress that the United States should: expand defense cooperation with India, and welcome India's role in providing security and stability in the Indo-Pacific region and beyond. It is the sense of Congress that: the U.S.-Republic of Korea alliance has served as an anchor for security and prosperity on the Korean Peninsula, in the Asia-Pacific region, and around the world; and the United States and the Republic of Korea share concerns that the nuclear, cyber, and ballistic missiles programs of North Korea and its repeated provocations threaten peace and stability on the Korean Peninsula and Northeast Asia. It is the sense of Congress that: U.S. policy toward Taiwan is based upon the Taiwan Relations Act and the Six Assurances given by President Ronald Reagan in 1982, provision of defensive weapons to Taiwan should continue, and enhanced trade relations with Taiwan should be pursued. The Department shall: develop a Middle East strategy in the event of a comprehensive nuclear agreement with Iran, and produce a comprehensive strategy relating to U.S. international cyberspace policy. The Immigration and Nationality Act is amended to declare that, if an immigrant visa was issued on or after March 27, 2013, for a child who has been lawfully adopted, or who is coming to the United States to be adopted by a U.S. citizen, any statutory immigrant visa fees relating to renewal or replacement of such visa may be waived or refunded under specified circumstances. It is the sense of Congress that ensuring justice for U.S. victims of Iranian acts of terrorism who hold related legal judgments against Iran should be expeditiously addressed. The American Hostages in Iran Compensation Fund is established in the Treasury. Congress: supports the sovereignty, independence, and territorial integrity of post-Soviet countries within their internationally recognized borders; and urges the consideration of additional sanctions if the Russian Federation continues to engage in subversive and destabilizing activities within such countries. It is the sense of Congress that a successful strategy must be implemented to counter the Russian Federation's propaganda war against the United States and our allies. The President is authorized to establish an Interagency Atrocities Prevention Board. The Department shall develop a U.S. global strategy to prevent and respond to violence against women and girls. The Department shall conduct a quadrennial diplomacy and development review which shall include recommendations for long-term U.S. diplomacy and development policy. It is the sense of Congress that sanctions against North Korea should be strengthened. TITLE II--ORGANIZATION AND PERSONNEL OF THE DEPARTMENT OF STATE An existing Deputy Assistant Secretary within each regional bureau shall be tasked with the responsibility for economic matters and interests, including integration of foreign economic policy priorities. The Department shall conduct a review of the jurisdictional responsibility of the Bureau of African Affairs and that of the Bureau of Near Eastern Affairs relating to Morocco, Algeria, Tunisia, and Libya. The Foreign Service Act of 1980 is amended to require the Department to ensure the meaningful inclusion of women among the personnel responsible for, or deploying to, countries or regions considered to be at risk of undergoing, or emerging from violent conflict. The Department shall consult with the National Security Agency and other appropriate departments or agencies regarding the security of U.S. government and nongovernment information technology systems and networks owned, operated, or utilized by the Department, including sensitive or classified information systems. The Homeland Security Act of 2002 is amended to direct the Department to convene an advisory committee to the interagency working group to prevent international parental child abduction. A Director of Research and Evaluation shall be appointed in the Office of Policy, Planning, and Resources for the Under Secretary for Public Diplomacy and Public Affairs. It is the sense of Congress that the Department should allocate specified funds for research and evaluation of public diplomacy programs. The Foreign Affairs Reform and Restructuring Act of 1998 is amended to extend The United States Advisory Commission on Public Diplomacy. The Department shall: strengthen the institutional capacity of the Bureau of African Affairs to oversee programs and engage in strategic planning, and commission an independent assessment of Foreign Service Officer compensation. The Foreign Service Act of 1980 is amended to repeal the certification requirement for Senior Foreign Service members. The Department shall: establish a process for employees to appeal any assignment restriction; and ensure that a Foreign Service member is not assigned to, or restricted from, a position in a particular geographic area, or domestically in a position working on issues relating to a particular geographic area, exclusively on the basis of the member's race, ethnicity, or religion. The Department is authorized to suspend a Foreign Service member without pay under specified circumstances. Entitles such person to specified protections. The Department shall: increase the number of fellows selected for the Charles B. Rangel International Affairs Program, the Thomas R. Pickering Foreign Affairs Fellowship Program, and the Donald M. Payne International Development Fellowship Program; and conduct a review of the jurisdictional responsibilities of the Special Representative to Afghanistan and Pakistan and the Bureau of South and Central Asian Affairs. The Trafficking Victims Protection Act of 2000 is amended to require the Department to brief Congress concerning countries that will be upgraded to a higher tier or downgraded to a lower tier. The Department shall develop a curriculum for Foreign Service officers that includes training on international religious freedom. TITLE III--INTERNATIONAL ORGANIZATIONS Each time the U.N. General Assembly modifies the assessment levels for peacekeeping operations the Department shall submit a report to Congress describing: (1) the change of the peacekeeping assessment charged to each member state; and (2) how the economic and strategic interests of each of the U.N. Security Council permanent members is served by each peacekeeping mission currently in force. Prior to a vote on a resolution approving a new, or reauthorizing an existing, peacekeeping mission under the auspices of any multilateral organization in which the United States participates, the Department shall submit a report to Congress describing measures taken to prevent and hold accountable employees, contractors, or members of the mission forces from engaging in acts of trafficking in persons, exploitation of victims of trafficking, or sexual exploitation or abuse. The Foreign Assistance Act of 1961 is amended to include in the Department's human rights report to the Speaker of the House and to the Senate Foreign Relations Committee, for each country that contributes personnel to U.N. peacekeeping missions, a description of: allegations of such personnel engaging in acts of trafficking in persons, exploitation of victims of trafficking, or sexual exploitation and abuse while participating in such a peacekeeping mission; and repatriations of personnel resulting from such an allegation, and resulting actions taken by the country. U.S. funding shall not be provided for any peacekeeping mission without a periodic mandate renewal. TITLE IV--CONSULAR AUTHORITIES The Immigration and Nationality Act is amended to eliminate the exception to the visa prohibition for certain child abductors or persons aiding abductors. Visa information sharing provisions with foreign government provisions are revised. TITLE V--EMBASSY SECURITY Funds made available in FY2016 for worldwide security protection shall be allocated for: (1) immediate threat mitigation support at high threat, high risk facilities; (2) immediate threat mitigation support at other facilities; and (3) high vulnerability locations. The Foreign Relations Authorization Act, Fiscal Years 1990 and 1991 is amended regarding local guard contracts for a Foreign Service building to authorize the Department to award contracts on the basis of best value (as determined by a cost-technical trade off analysis), especially for high threat, high risk posts. The Diplomatic Security Act is amended to provide that unsatisfactory leadership by a senior official regarding a security incident involving loss of life, serious injury, or significant property destruction at or related to a U.S. government mission abroad may be grounds for disciplinary action. Nothing in this Act or any other provision of law shall be construed to prevent the Department from taking personnel action against any Department employee or official who has breached his or her duty or has engaged in misconduct or unsatisfactorily performed such duties in a manner that has significantly contributed to the serious injury, loss of life, or significant destruction of property, or a serious breach of security. The State Department Basic Authorities Act of 1956 is amended to authorize the Department to provide physical security enhancements at overseas educational facilities established for the children of U.S. government employees. The Government Accountability Office shall report to Congress on the Department's progress in implementing the recommendations of the Benghazi Accountability Review Board. TITLE VI--MANAGEMENT AND ACCOUNTABILITY Improving Department of State Oversight Act of 2015 Competitive status for appointment to a position in the competitive service for which an employee is qualified is granted to any employee of the Special Inspector General for Iraq Reconstruction (SIGRI) who was not terminated for cause, and who completes at least 12 months of service at any time before the termination of the SIGRI on October 5, 2013. Each Department entity under the Foreign Service Act of 1980 shall report to the Inspector General (IG) who may investigate specified allegations of: (1) program waste, fraud, or abuse, or criminal or serious misconduct on the part of Department employees; and (2) serious, noncriminal misconduct on the part of any individual who is authorized to carry a weapon, make arrests, or conduct searches.
United States · United States Congress · 18 June 2015
Railroad Reform, Enhancement, and Efficiency Act This bill reauthorizes FY2016-FY2019 grants to the National Railroad Passenger Corporation (Amtrak) for: a Northeast Corridor investment account, a state-supported account, a long-distance account, an other national network activities account, and national infrastructure and safety investments. Appropriations are also authorized for the same period for: National Transportation Safety Board rail investigations, and Amtrak's Office of the Inspector General. The bill revises requirements for the rail cooperative research program. Allocation of a specified amount is made for each fiscal year to the Department of Transportation (DOT) for railroad research and development programs. Amtrak shall establish internal controls to ensure its costs, revenues, and other compensation are allocated to its Northeast Corridor train services or infrastructure, Amtrak-operated state-supported routes and long-distance routes, and other Amtrak national network activities. DOT shall establish substantive and procedural requirements for Northeast Corridor, Amtrak routes, and national network investment capital grant requests. DOT shall establish: a Northeast Corridor investment account, a state-supported account, a long-distance account, and an other national network activities account. Amtrak shall prepare: final five-year business line plans for Northeast Corridor train services, Amtrak-operated state-supported routes and long-distance routes, and Amtrak ancillary services; and five-year asset plans for Amtrack infrastructure and equipment. DOT shall establish the State-Supported Route Committee. The bill revises alternate passenger rail service pilot program requirements. DOT shall develop a program for issuing three-year competitive operating assistance grants to eligible public and private entities to initiate, restore, or enhance intercity rail passenger service. DOT shall develop a federal-state partnership program for issuing competitive grants to the aforementioned entities for capital projects to replace, rehabilitate, or repair major infrastructure assets for providing intercity passenger rail service. The bill requires the Northeast Corridor Commission to: develop a capital investment plan for the Northeast Corridor main line between Boston, Massachusetts, and the Virginia Avenue interlocking in the District of Columbia, and the Northeast Corridor branch lines connecting to Harrisburg, Pennsylvania, Springfield, Massachusetts, and Spuyten Duyvil, New York; and update, once every 10 years, a Northeast Corridor service development plan. DOT shall develop and distribute to each state a state-specific highway-rail grade crossing action plan to improve safety. DOT may make grants to eligible public and private entities to assist in financing the cost of rail projects to improve the safety, efficiency, or reliability of passenger and freight rail transportation systems. Track, Railroad, and Infrastructure Network Act The bill exempts improvements to, maintenance, rehabilitation, or operation of railroad or rail transit lines (but not stations) that are in use or were historically used for the transportation of goods or passengers from federal policies and requirements for the preservation of public park and recreation lands, wildlife and waterfowl refuges, and historic sites. Railroad Infrastructure Financing Improvement Act The bill amends the Railroad Revitalization and Regulatory Reform Act of 1976 to revise Railroad Rehabilitation and Improvement Financing program requirements.
United States · United States Congress · 18 June 2015
Coast Guard Authorization Act of 2015 This bill authorizes appropriations for the Coast Guard for FY2016-FY2017. Specified senior officers of the Coast Guard shall be upgraded, and a plan shall be developed for biennial multirater assessments of Coast Guard officers. The Coast Guard may contract for the acquisition of Polar Icebreakers and associated equipment using incremental funding. The Department in which the Coast Guard is operating (Department in this Act, unless otherwise noted) shall: complete a materiel condition assessment with respect to the USCGC (U.S. Coast Guard Cutter) Polar Sea, and determine whether it is cost effective to reactivate the USCGC Polar Sea when compared with other options to provide icebreaking services as part of a strategy to maintain polar icebreaking services. The Coast Guard may contract on a sole source basis with a tax-exempt nonprofit organization that the Coast Guard Academy Alumni Association may establish in order to apply for and administer federal, state, or other educational research grants on behalf of the Coast Guard Academy. The bill repeals the prohibition against expending appropriated federal funds for the engineering, design, or construction of a National Coast Guard Museum. The Coast Guard shall consult with the Department of Defense anytime a report of allegations of misconduct are made against senior officials (flag officers and Senior Executive Service). Whistleblower protections for seamen reporting possible violations of a maritime safety or environmental protection law or regulation shall extend to those reporting to a vessel owner, a vessel operator, or the seaman's employer. The bill prescribes criminal penalties for destruction of evidence during maritime counter-drug operations and maritime bulk cash smuggling. Requirements and prohibitions for the carriage of liquid bulk dangerous cargoes shall apply to fishing or fish tender vessels of 500 gross tons or less if they carry flammable or combustible liquid cargoes in bulk. The Department and the Department of Transportation shall establish policies and practices to ensure that the authorities, including those for civil and criminal penalties, relating to maritime transportation of hazardous materials are enforced in the same manner and to the same extent. The Department may develop and propose a model for a national recreational vessel training curriculum and education standards for operators of recreational vessels equipped with propulsion machinery of any kind. Freedom of Information requirements for federal agencies shall not apply to a question from any examination for a merchant seamen license, certificate, or document, let alone the answer. The Department shall develop a sample merchant mariner exam and outline of merchant mariner exam topics on an annual basis. The Coast Guard Authorization Act of 2010 is revised with regard to the application to Cape Flattery, Washington, of certain requirements for tank vessel response plans. The Department may treat as one of its own any assessment of the effectiveness of a foreign port's antiterrorism measures conducted by a foreign government or by an international organization if certain requirements are met. In establishing a model year for recreational vessels and associated equipment, the Department shall begin the model year on June 1 of one year and end it on July 31 of the following year, which shall also be the year designated. The Department shall amend regulations relating to weights of outboard motor and related equipment for various boat horsepower ratings to reflect Standard 30-Outboard Engine and Related Equipment Weights published by the American Boat and Yacht Council. The Department shall make a minimum of $59 million of direct loan obligations available each fiscal year for repairs or replacements of fishing vessels according to historic uses. The prohibition against federal direct loans or loan guarantees for the construction or rebuilding of fishing vessels exceeding specified dimensions shall not apply to vessels in specified fisheries. Certain fishing or fish tender vessels of between 50 and 190 feet in length, which are built after January 1, 2016, and which meet other specified criteria shall be exempted from American Bureau of Shipping certification requirements. The Federal Maritime Commission is reauthorized for FY2016-FY2017. Sport Fish Restoration and Recreational Boating Safety Act The Dingell-Johnson Sport Fish Restoration Act is amended to: revise a formula for the amount of unexpended or unobligated funds available for a project; increase percentages in the division of appropriations for coastal wetlands, boating safety, and boating infrastructure, among other things; and require a special set-aside to the Department in charge of the Coast Guard for recreational boating safety. The Internal Revenue Code is amended to extend through FY2023 the exception to the limit on transfers to the Sport Fish Restoration and Boating Trust Fund for payment of certain contracts. The bill repeals specified limitations of the use of funds for certain boating safety activities. The National Boating Safety Advisory Council is reauthorized through FY2023. The Department of the Interior shall convey the surface and subsurface estates of certain tracts on the "Point Spencer Land Retention and Conveyance Map," to the Bering Straits Native Corporation and the estates of another specified tract to Alaska. The Port Coordination Advisory Council for the Port of Point Spencer is established. The Coast Guard shall convey certain federal land in: Point Reyes Station to Marin County, California, for affordable housing or another public benefit, and Tok, Alaska, upon payment to the United States of the property's fair market value. The Oil Pollution Act of 1990 is amended to revise the membership of the Interagency Coordinating Committee on Oil Pollution Research. The Department may issue a certificate of documentation with a coastwise endorsement for the F/V RONDYS. The Coast Guard shall report to Congress on current operations to perform the International Ice Patrol mission as well as alternatives for carrying out that mission, including satellite surveillance technology.
United States · United States Congress · 18 June 2015
Free Market Healthcare Restoration and Coverage Act of 2015 This bill repeals the Patient Protection and Affordable Care Act (PPACA) and the health care provisions of the Health Care and Education Reconciliation Act of 2010, effective May 31, 2017. Provisions amended by the repealed provisions are restored. PPACA and the Internal Revenue Code are amended to repeal the requirements for individuals to maintain minimum essential coverage and for large employers to pay penalties if a full-time employee: (1) must wait longer than 60 days to enroll in an employer-sponsored health plan, or (2) receives a premium assistance tax credit or reduced cost-sharing. Coverage reporting requirements for providers and large employers are also repealed. These amendments are applied as if the repealed provisions had not been enacted. Individuals enrolled in a health plan purchased through the federal health insurance exchange at the time of enactment of this Act who are ineligible for a premium assistance tax credit solely as a result of a determination by the Supreme Court in King v. Burwell are eligible for the tax credit. This applies to coverage months beginning after December 2013. Group health coverage in which an individual was enrolled for any period after enactment of PPACA (March 23, 2010) is a grandfathered health plan under PPACA and is exempt from some coverage requirements. Essential health benefits are defined by states. This amendment takes effect as if included in PPACA. The budgetary effects of this bill must not be entered on the PAYGO scorecards maintained by the Office of Management and Budget.
United States · United States Congress · 18 June 2015
Keep Our Pension Promises Act This bill repeals the elimination of the pension anti-cutback provisions under the Multiemployer Pension Reform Act of 2014. The anti-cutback provisions prohibit reductions in pension benefits to participants in multiemployer pension plans. The bill amends the Employee Retirement Income Security Act of 1974 (ERISA) to allow a plan sponsor of an eligible multiemployer plan to petition the Pension Benefit Guaranty Corporation for a partition of a financially-troubled pension plan. PBGC is required to establish a legacy fund to cover the administrative and benefit costs resulting from a partition.. The bill amends the federal bankruptcy code to assign first claim priority to pension obligations under ERISA. The bill amends the Internal Revenue Code to: (1) impose a limit of $1 million on the exemption of the gain from the exchange of real property in a like kind exchange, (2) prohibit the use of like kind exchanges for collectibles, (3) establish estate valuation rules for certain transfers of nonbusiness assets, and (4) limit estate tax discounts for certain individuals with minority interests in a business acquired from a decedent.
United States · United States Congress · 18 June 2015
Human Rights Accountability Act of 2015 This bill requires that 5% of the funds appropriated or otherwise made available for a fiscal year for the Department of State's diplomatic and consular programs (and not designated for worldwide security protection) be withheld from obligation for every 30 days the Department's human rights report is late.
United States · United States Congress · 18 June 2015
Motorsports Fairness and Permanency Act Amends the Internal Revenue Code to make permanent the classification, for depreciation purposes, of any motorsports entertainment complex as seven-year property.
United States · United States Congress · 18 June 2015
Transition to Independence Act This bill directs the Secretary of Health and Human Services to establish a demonstration program over five fiscal years, beginning with FY2017, under which a Medicaid Buy-In State meeting certain criteria may receive bonus payments for: meeting specific measurable benchmarks in expanding individual integrated employment and reducing subminimum wage work, congregate setting work, or facility-based day habilitation placements for working-age individuals with a disability receiving Medicaid-funded home or community-based services; and taking other actions conducive to expanding employment opportunities for individuals with disabilities within the state.
United States · United States Congress · 18 June 2015
Individual Rate Simplification Act of 2015 This bill amends the Internal Revenue Code to revise individual income tax rates to establish a 20% rate on taxable income of $1 million or less and a 30% rate on taxable income over $1 million for taxable years beginning after December 31, 2015. The bill requires an annual inflation adjustment to the $1 million threshold amount in taxable years beginning after 2016.
United States · United States Congress · 18 June 2015
Charitable Agricultural Research Act This bill amends the Internal Revenue Code to: (1) allow a tax deduction for charitable contributions to agricultural research organizations directly engaged in the continuous active conduct of research in conjunction with an agricultural college or university, and (2) extend to such organizations the prohibition against expenditures by public charities to influence legislation.
United States · United States Congress · 18 June 2015
Partnership Audit Simplification Act of 2015 Amends the Internal Revenue Code to revise rules for audits of large for-profit partnerships (partnerships with more than 100 partners). Repeals existing audit rules under Chapter 1 and Chapter 63 of the Internal Revenue Code. Allows partnerships with 100 or fewer partners to elect not to be covered by this provisions of this Act. Provides that items of partnership income, gain, loss, deductions, or credits shall be determined at the partnership level, instead of for each individual partner. Makes adjustments to partnership taxes applicable in the tax year in which such adjustments are finalized. Sets forth new procedures for notifying a partnership of an audit or an adjustment of partnership taxes. Requires partnerships to participate in an audit through a designated partnership representative. Allows partnerships to include audit adjustments on tax returns for the year in which such adjustments are finalized. Provides for the collection of additional taxes resulting from an audit and tax penalties from the partnership, instead of from individual partners. Permits partnerships to request judicial review of audit adjustments by filing a petition with the Tax Court, a district court, or the Court of Claims. Grants such courts jurisdiction to determine all items of income, gain, loss, deduction, or credit of the partnership. Establishes a three-year limitation period for making adjustments to partnership tax returns, except for a false or fraudulent partnership return with intent to evade tax or no return filed (no limitation).
United States · United States Congress · 17 June 2015
Assuring Quality Outcomes in Higher Education Act of 2015 This bill requires the Department of Education (ED) to conduct and publish an impact analysis prior to implementing any final rule or enforcing any existing regulation or framework that utilizes income- or employment-based metrics. The Government Accountability Office must review the impact analysis for accuracy and completeness. ED's impact analysis must include the effect of income- or employment-based metrics on all postsecondary education programs and students at all categories of institutions of higher education that participate in a title IV program under the Higher Education Act of 1965, the correlation between variables other than quality of education that could affect income and debt-to-income ratios or employment outcome, and the comparison of various income sources and debt data utilized under the regulation or performance framework. The requirement established by this Act terminates when a law is enacted that reauthorizes the Higher Education Act of 1965 for at least two fiscal years.
United States · United States Congress · 17 June 2015
Save Oak Flat Act This bill repeals the provisions under the Carl Levin and Howard P. "Buck" McKeon National Defense Authorization Act for Fiscal Year 2015 providing for a land exchange between the Department of Agriculture and Resolution Copper Mining, LLC. Under the provisions of that Act, 2,422 acres of Forest Service land located in Pinal County, Arizona, are to be exchanged for various parcels of land owned by Resolution Copper.
United States · United States Congress · 17 June 2015
Strengthening Refugee Resettlement Act Requires the Department of Homeland Security to work with the heads of other relevant federal agencies to conduct a review of refugee processing with the goal of streamlining processing, consistent with maintaining security. Requires the Department of State (Department) to establish overseas refugee English language and work orientation training programs prior to the departure for the United States of refugees who have been approved for U.S. admission. Permits: (1) refugees (and their spouses and children) to be admitted to the United States as lawful permanent residents, and (2) asylum seekers (and their spouses and children) to be granted lawful permanent residency. Requires the Department when setting the amount of reception and placement grants to: (1) adjust the grant amount to account for anticipated initial refugee resettlement needs, and (2) ensure that funding is provided to national resettlement agencies at the beginning of the fiscal year. Expresses the sense of the Congress that the President should appoint a White House Coordinator on Refugee Protection. Requires the Office of Refugee Resettlement to make grants to national resettlement agencies to operate a case management system to assist individuals access eligible services, benefits, and assistance provided by the Office, federal, state, or local agencies, and private or nonprofit organizations. Requires the Office, subject to available appropriations, to provide refugees with a minimum of 12 months' assistance and social services for employment, health, and living expenses. Authorizes the Office to award grants to community-based organizations, nonprofit organizations, and resettlement agencies for programs to assist newcomers integrate into U.S. civic life. Expands eligibility for, and participation in, the refugee matching grant program (federal-private refugee assistance). Establishes a Domestic Emergency Refugee Resettlement Fund to meet unanticipated refugee resettlement needs. Makes SSI (supplemental security income) benefits available to qualified aliens, U-visa aliens (victim of criminal activity), or certain T-visa aliens (victims of trafficking in persons) who were ineligible for such benefits because of their failure to acquire citizenship within seven years. Makes a child who has been granted special immigrant status as a victim of criminal activity (U-visa) eligible for specified refugee benefits.
United States · United States Congress · 17 June 2015
First Amendment Defense Act Prohibits the federal government from taking discriminatory action against a person on the basis that such person believes or acts in accordance with a religious belief or moral conviction that: (1) marriage is or should be recognized as the union of one man and one woman, or (2) sexual relations are properly reserved to such a marriage. Defines "discriminatory action" as any federal government action to discriminate against a person with such beliefs or convictions, including a federal government action to: alter the federal tax treatment of, cause any tax, penalty, or payment to be assessed against, or deny, delay, or revoke certain tax exemptions of any such person; disallow a deduction of any charitable contribution made to or by such person; withhold, reduce, exclude, terminate, or otherwise deny any federal grant, contract, subcontract, cooperative agreement, loan, license, certification, accreditation, employment, or similar position or status from or to such person; or withhold, reduce, exclude, terminate, or otherwise deny any benefit under a federal benefit program. Requires the federal government to consider to be accredited, licensed, or certified for purposes of federal law any person who would be accredited, licensed, or certified for such purposes but for a determination that the person believes or acts in accordance with such a religious belief or moral conviction. Permits a person to assert an actual or threatened violation of this Act as a claim or defense in a judicial or administrative proceeding and to obtain compensatory damages or other appropriate relief against the federal government. Authorizes the Attorney General to bring an action to enforce this Act against the Government Accountability Office or an establishment in the executive branch, other than the U.S. Postal Service or the Postal Regulatory Commission, that is not an executive department, military department, or government corporation. Defines "person" as any person regardless of religious affiliation, including corporations and other entities regardless of for-profit or nonprofit status.
United States · United States Congress · 17 June 2015
Tax Free Health Insurance Act of 2015 Amends the Internal Revenue Code to allow an individual taxpayer a deduction from gross income of insurance premiums paid for the health care coverage of the taxpayer and the taxpayer's spouse and dependents. Makes such deduction available to taxpayers who do not otherwise itemize their deductions.
United States · United States Congress · 17 June 2015
First Amendment Defense Act Prohibits the federal government from taking discriminatory action against a person on the basis that such person believes or acts in accordance with a religious belief or moral conviction that: (1) marriage is or should be recognized as the union of one man and one woman, or (2) sexual relations are properly reserved to such a marriage. Defines "discriminatory action" as any federal government action to discriminate against a person with such beliefs or convictions, including a federal government action to: alter the federal tax treatment of, cause any tax, penalty, or payment to be assessed against, or deny, delay, or revoke certain tax exemptions of any such person; disallow a deduction of any charitable contribution made to or by such person; withhold, reduce, exclude, terminate, or otherwise deny any federal grant, contract, subcontract, cooperative agreement, loan, license, certification, accreditation, employment, or similar position or status from or to such person; or withhold, reduce, exclude, terminate, or otherwise deny any benefit under a federal benefit program. Requires the federal government to consider to be accredited, licensed, or certified for purposes of federal law any person who would be accredited, licensed, or certified for such purposes but for a determination that the person believes or acts in accordance with such a religious belief or moral conviction. Permits a person to assert an actual or threatened violation of this Act as a claim or defense in a judicial or administrative proceeding and to obtain compensatory damages or other appropriate relief against the federal government. Authorizes the Attorney General to bring an action to enforce this Act against the Government Accountability Office or an establishment in the executive branch, other than the U.S. Postal Service or the Postal Regulatory Commission, that is not an executive department, military department, or government corporation. Defines "person" as any person regardless of religious affiliation, including corporations and other entities regardless of for-profit or nonprofit status.
United States · United States Congress · 16 June 2015
Strengthen and Unite Communities with Civics Education and English Development Act of 2015 This bill amends the Adult Education and Family Literacy Act to: (1) award grants to states for integrated English literacy, U.S. history, and civics education programs; and (2) expand certain federally funded adult education and literacy activities to include such programs. This bill establishes the Office of Citizenship and Immigrant Integration to form national goals, assess and coordinate policies, and assist with other efforts related to new Americans. The office may award grants to states to form and operate State New American Councils to, among other activities: (1) develop, implement, or enhance plans to introduce new immigrants to a state; and (2) disseminate best practices pertaining to English acquisition and civics education. The bill also establishes, as part of the general business credit, a tax credit for employer-provided adult English literacy and basic education programs. For the taxable year, the employer's credit is an amount equal to 20% of qualified education program expenses, or no more than $1,000 per full-time employee participating in the program. In addition, the bill establishes the Presidential Award for Business Leadership in Promoting United States Citizenship to recognize businesses and other organizations, and a citizen award program to recognize naturalized citizens who have made an outstanding contribution to the United States.
United States · United States Congress · 16 June 2015
Sets forth the rule for consideration of the bill (H.R. 160) to amend the Internal Revenue Code of 1986 to repeal the excise tax on medical devices, and providing for consideration of the bill (H.R. 1190) to repeal the provisions of the Patient Protection and Affordable Care Act providing for the Independent Payment Advisory Board.
United States · United States Congress · 16 June 2015
Building and Renewing Infrastructure for Development and Growth in Employment Act or the BRIDGE Act Establishes the Infrastructure Financing Authority (IFA) as a wholly-owned government corporation, headed by a Chief Executive Officer and managed by a Board of Directors, which shall provide direct loans and loan guarantees to facilitate the construction, consolidation, alteration, or repair of transportation, water, and energy infrastructure projects. Requires infrastructure projects assisted under this Act to have costs reasonably anticipated to equal or exceed $50 million ($10 million for rural infrastructure projects). Sets forth special requirements for infrastructure projects in rural areas. Establishes an Office of Technical and Rural Assistance to: provide technical assistance to state and local governments and parties in public-private partnerships in the development and financing of eligible, including rural, infrastructure projects; and establish a regional infrastructure accelerator demonstration program. Establishes an Office of Special Inspector General to conduct, supervise, and coordinate audits and investigations of the business activities of IFA. Prohibits IFA financing of a project if: it is private or does not create a public benefit, or the loan applicant is unable to demonstrate a sufficient revenue stream. Sets forth terms for loans or loan guarantees for eligible infrastructure projects and for the repayment of such loans. Requires an annual independent audit of IFA finances. Requires the President, immediately after IFA approves financing for a proposed project, to convene a meeting of representatives of all permitting agencies to: establish a permitting timetable for the environmental review of a project, and coordinate with relevant state agencies and regional infrastructure development agencies in the review of such projects. Requires the Chief Executive Officer of IFA to: establish fees with respect to loans and loan guarantees that are sufficient to cover IFA's administrative costs; and take actions to make IFA a self-sustaining entity, with administrative and federal credit subsidy costs fully funded by fees and risk premiums on loans and loan guarantees. Amends the Internal Revenue Code to increase from $15 billion to $16 billion the aggregate amount of proceeds from tax-exempt facility bonds the Department of Transportation shall allocate among qualified highway or surface freight transfer facilities.
United States · United States Congress · 16 June 2015
Taxpayer Bill of Rights Enhancement Act of 2015 Amends the Internal Revenue Code, with respect to provisions affecting taxpayer rights, to: direct the Internal Revenue Service (IRS) to ensure that its employees are familiar with and act in accord with enumerated taxpayer rights; increase criminal and civil penalties for unauthorized disclosure or inspection of taxpayer information and allow punitive damages for willful unauthorized inspection or disclosure; prohibit the disclosure of taxpayer information to any contractor or other agent of a governmental entity without appropriate safeguards; increase the limit on civil damages for unauthorized acts by IRS employees and allow punitive damages for IRS employees who act recklessly and intentionally; extend to two years the time limit for contesting a tax levy or for seeking a return of wrongfully-levied property; allow tax-exempt organizations to obtain a declaratory judgment with respect to their initial or continuing tax-exempt status; permit the waiver of user fees for taxpayers who agree to automated installment payments; allow the beneficiary of an individual retirement account to re-contribute to such an account amounts that have been wrongfully-levied without regard to contribution limits; grant the Department of the Treasury discretion in requiring an opinion of the General Counsel on any compromise of tax liability; require Treasury to submit any proposed or temporary regulation to the National Taxpayer Advocate for comment; raise exemption limits applicable to individual and corporate taxpayers required to make estimated tax payments; permit the disclosure of collection activities relating to a joint account upon the oral request of either spouse (currently, a written request is required); authorize Treasury to disclose taxpayer information for purposes of paying a tax refund by using any means of mass communication, including the Internet; authorize Treasury to disclose certain information about an investigation of possible violations of internal revenue laws; and require tax-exempt organizations to file their tax returns in electronic form. Amends the Internal Revenue Service Restructuring and Reform Act of 1998 to require: (1) the termination of any IRS employee for performing, delaying, or failing to perform (or threatening to perform, delay, or fail to perform) any official action (including an audit) for purposes of extracting personal gain or benefit or for a political purpose; and (2) at least one IRS appeals officer and one settlement officer to be located and permanently available in each state, the District of Columbia, and Puerto Rico. Requires IRS email records to be retained: (1) in an appropriate electronic system that supports records management and litigation requirements, and (2) for a 15-year period after such email records are generated. Prohibits an IRS officer or employee from using a personal email account to conduct official business. Provides that the 10% penalty for failure to make a timely deposit of taxes shall not apply to taxpayers who have made a timely deposit but not in the manner required by law. Directs the IRS to maintain a program that provides free tax and electronic filing services to low-income and elderly taxpayers.
United States · United States Congress · 16 June 2015
Capital Access for Small Business Banks Act This bill amends the Internal Revenue Code to allow a bank or a depository institution holding company which is an S corporation to: (1) have 500 shareholders (the current limit is 100 shareholders), and (2) issue qualified preferred bank stock. The bill makes a distribution of qualified preferred bank stock to a shareholder includible in the gross income of the shareholder and allows the bank or holding company to deduct the amount of such distribution.
United States · United States Congress · 16 June 2015
S Corporation Modernization Act of 2015 Amends the Internal Revenue Code to revise the tax treatment of S corporations by: (1) permanently reducing from 10 to 5 years the period during which S corporation built-in gains are subject to tax, (2) repealing mandatory termination of S corporation elections for excessive passive investment income, (3) allowing S corporations to increase passive investment income from 25 to 60% without incurring additional tax, (4) allowing nonresident aliens to be potential current beneficiaries of an electing small business trust (ESBT), (5) allowing individual retirement accounts to be S corporation shareholders, (6) allowing ESBTs to claim expanded charitable tax deductions, and (7) making permanent the rule requiring a basis adjustment to stock of an S corporation making charitable contributions of property.
United States · United States Congress · 15 June 2015
Stop Punishing Innocent Taxpayers Act This bill amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act with respect to overpayments to prohibit the recovery of overpayments through tax refund offsets or by any other means with respect to any overpayment to a person who had not attained the age of 18 at the time the payment was made. Reduction in Social Security benefits under the earnings test may not apply to the earnings of an individual in any month in which he or she is entitled to a child's insurance benefit.
United States · United States Congress · 15 June 2015
Superfund Polluter Pays Act Amends the Internal Revenue Code to reinstate and extend through December 31, 2020, the Hazardous Substance Superfund financing rate and the corporate environmental income tax.
United States · United States Congress · 15 June 2015
Remote Transactions Parity Act of 2015 This bill authorizes both member states under the Streamlined Sales and Use Tax Agreement and states that have not adopted the Agreement (the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002) to require remote sellers (i.e., sellers who make remote sales in a state without a physical presence) to collect and remit sales and use taxes with respect to remote sales sourced to such states. States that have not adopted the Agreement must show that they have adopted and implemented minimum simplification requirements for the administration of sales and use taxes in order to collect such taxes. Such requirements include: (1) the designation of a single state entity responsible for all state and local sales and tax administration, return processing, and audits of remote sales; (2) a single audit of a remote seller for all taxing jurisdictions in the state; (3) direct contact with a certified software provider utilized by the remote seller in conducting an audit; (4) a single sales and use tax return for use by remote sellers that is filed with a single entity responsible for tax administration; (5) a uniform sales and use tax base; and (6) sourcing of all remote sales in compliance with criteria established by this Act. This bill expressly prohibits a state from requiring a remote seller to file sales and use tax returns any more frequently than is required for nonremote sellers. Additionally, remote sellers whose gross annual receipts are less than $5 million are exempt from audits unless there is a reasonable suspicion of intentional misrepresentation or fraud. For the first three years after the effective date of this Act, the requirement for remote sellers to collect and remit sales and use taxes is limited to remote sellers whose gross annual receipts exceed a certain level (i.e., $10 million in the first year, $5 million in the second year, and $1 million in the third year) and who utilize an electronic marketplace for making sales to the public. After the third year after the effective date of this Act, there is no exemption for remote sellers to collect and remit such taxes. The bill specifies limitations on the applicability of this Act, including by providing that nothing in this Act shall be construed as: (1) subjecting a remote seller to any type of tax other than sales and use taxes, or (2) enlarging or reducing the authority of a state to impose such taxes. The bill suspends the authority of a state to collect sales and use taxes in the first year after the effective date of this Act and between October 1 and December 31 of such first year. The bill also prohibits a state from exercising any authority under this Act unless it: (1) provides certification procedures for persons to be approved as certified software providers, (2) refrains from denying or revoking certification to a software provider without a reasonable basis, (3) has certified multiple national certified software providers and such certifications are in effect, and (4) provides compensation for certified software providers.
United States · United States Congress · 15 June 2015
Superfund Reinvestment Act Amends the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 (CERCLA) to authorize the use of amounts in the Hazardous Substance Superfund for environmental cleanup costs authorized by such Act. Provides that receipts and disbursements of the Hazardous Substance Superfund: (1) shall not be counted as new budget authority, outlays, receipts, or deficit or surplus, for purposes of the President's budget, the congressional budget, the Balanced Budget and Emergency Deficit Control Act of 1985, or the Statutory Pay-As-You-Go Act of 2010; (2) shall be exempt from any general budget limitations; and (3) shall be available only for the purposes specified in CERCLA. Amends the Internal Revenue Code to: (1) reinstate through December 31, 2024 and adjust for inflation annually after 2016, the Hazardous Substance Superfund financing rate and the corporate environmental income tax threshold amount; (2) extend the borrowing authority of the Superfund through 2024; and (3) modify the definition of "crude oil" for purposes of the excise tax on petroleum and petroleum products to include any bitumen or bituminous mixture, any oil derived from a bitumen or bituminous mixture (tar sands), and any oil derived from kerogen-bearing sources (oil shale).
United States · United States Congress · 15 June 2015
Sets forth the rule for consideration of the bill (H.R. 2596) to authorize appropriations for fiscal year 2016 for intelligence and intelligence-related activities of the United States Government, the Community Management Account, and the Central Intelligence Agency Retirement and Disability System.
United States · United States Congress · 15 June 2015
Group Term Life Insurance Increase Act of 2015 This bill amends the Internal Revenue Code to increase the limit on the amount of employer-provided group term life insurance that an employee may exclude from his or her gross income for income tax purposes. Currently, an employee may exclude from gross income up to $50,000 of the cost of such insurance plus any amount paid by the employee for the purchase of such insurance. The bill increases the $50,000 limit to $375,000, and adjusts such increased limit for inflation in taxable years beginning after 2015.
United States · United States Congress · 12 June 2015
This bill amends the Immigration and Nationality Act to provide that a returning H-2B alien (temporary nonagricultural worker) who has already been counted toward the applicable numerical limitation during one of the three preceding fiscal years: (1) shall not again be counted toward such limitation during a fiscal year, but (2) shall be considered a returning worker.
United States · United States Congress · 12 June 2015
Patient Freedom Act of 2015 This bill provides states with three options regarding title I (provisions on health insurance reform, exchanges, and subsidies) of the Patient Protection and Affordable Care Act (PPACA): (1) continue implementing PPACA, (2) do not apply title I of PPACA except to prohibit lifetime or annual limits on health insurance benefits and require coverage of dependents up to 26 years old, or (3) the second option plus implementation of a health savings account (HSA) deposit system. In states implementing an HSA deposit system, residents who are enrolled in health insurance coverage that meets state standards receive monthly deposits in their HSAs either from states administering federal funds or as a tax credit paid in advance. States that administer deposits are entitled to payments from the Department of Health and Human Services for population health initiatives. States with an HSA deposit system must offer a health insurance plan that is continually available for enrollment and penalize residents who have a break in coverage. This bill amends title XIX (Medicaid) of the Social Security Act (SSAct) to disregard assets in an HSA for purposes of determining Medicaid eligibility and benefits except for long-term care services. This bill amends SSAct title XVIII (Medicare) to require participating hospitals to limit costs to individuals for uncovered emergency medical care. This bill amends the Internal Revenue Code to eliminate the requirement that an individual have a high deductible health plan to be eligible for the tax benefits of an HSA. HSAs can be used to pay premiums for health insurance that meets specified requirements. HSA tax benefits only apply to payments for health care for which the provider publishes the price.
United States · United States Congress · 12 June 2015
Prohibits funds made available to any federal agency for FY2015 and subsequent fiscal years from being used to make U.S. voluntary contributions to the regular budget of the United Nations or any U.N. agency.