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Bill· SS. 2087 (108th)referred
United States · United States Congress · 12 February 2004
Amends the Internal Revenue Code to increase: (1 ) the amount of the Hope Scholarship income tax credit to 100 percent of tuition and related expenses up to $2,500, and (2) the number of years for which the credit can be claimed from two to four years. Makes such credit and the Lifetime Learning credit refundable. Directs the Secretary of the Treasury to establish a program for making advance payments of Hope Scholarship and Lifetime Learning income tax credit amounts to schools for the benefit of the taxpayer. Requires a taxpayer for whom an advance payment is made to file specified informational returns.
Law· HRH.R. 3797 (108th)enacted
United States · United States Congress · 11 February 2004
2004 District of Columbia Omnibus Authorization Act - Amends the District of Columbia Home Rule Act to require the Board of Education, by March 1 of each year or the date on which the Mayor of the District of Columbia makes the proposed annual budget for a year available (whichever occurs later), to submit to the District Council a plan for the allocation of the Mayor's proposed budget among various object classes and responsibility centers. Specifies the content of such plan. Amends the District of Columbia Code to authorize the District's Executive Officer, under certain conditions, to enter into: (1) a contract for procurement of severable services in the same manner and to the same extent as the head of an executive agency may enter into such a contract under the Federal Property and Administrative Services Act of 1949; (2) a lease agreement for the accommodation of the District of Columbia courts in a building which is in existence or being erected by the lessor to accommodate them; and (3) a multiyear contract for the acquisition of property or services in the same manner and to the same extent as an executive agency may enter into such a contract under the Act. Provides for cancellation or termination of a multiyear contract for services in the event that funds are not made available for its continuation into a subsequent fiscal year. Requires: (1) the fiscal year for the Armory Board to begin on January 1 and end on December 31 of each calendar year; and (2) the fiscal year for the DC Public Schools (including public charter schools) and the University of the District of Columbia, starting FY 2007, to begin on July 1 and to end on June 30 of each calendar year. Extends from 50 to 56 calendar days the deadline by which the Council, after receipt of the budget proposal from the Mayor, and after public hearing, shall by act adopt the annual budget for the District government. Makes overtime requirements under the Fair Labor Standards Act inapplicable to the hours of a District government employee which constitute a compressed schedule. Amends the District of Columbia Government Comprehensive Merit Personnel Act of 1978 to subject a Legal Service Attorney, other than a Senior Executive Attorney, to additional disciplinary action such as placing of the attorney on enforced annual leave or enforced leave without pay for unacceptable performance or for any reason that is not arbitrary or capricious. Amends the Federal Deposit Insurance Act, National Housing Act, Bank Holding Company Act, Bank Protection Act of 1968, Depository Institution Management Interlocks Act, Securities Exchange Act of 1934, the Federal Reserve Act, and the National Bank Receivership Act to provide for regulation of District of Columbia-chartered banks by the Federal Deposit Insurance Corporation in lieu of the Office of the Comptroller.
Bill· HRH.R. 3811 (108th)referred
United States · United States Congress · 11 February 2004
Cancer and Terminal Illness Patient Health Care Act of 2004 - Amends the Internal Revenue Code to waive the employee portion of the Social Security tax for any period in which a taxpayer has been certified by a physician as having cancer or a terminal illness. Applies the waiver if an individual's cancer is in remission only during the period the individual incurs significant costs (not reimbursed by insurance or otherwise) due to the disease. Reduces by 50 percent the rates of tax levied on a self-employed individual for old age, survivors and disability insurance and hospital insurance if a physician has certified the individual as having a terminal disease or cancer throughout the taxable year. Applies the reduction if an individual's cancer is in remission only during the period the individual incurs significant costs (not reimbursed by insurance or otherwise) due to the disease. Specifies that if an individual is certified as having a terminal illness or cancer for only part of a taxable year, the reduction will be the number of percentage points that bears the same ratio to 50 as the portion bears to the entire taxable year. Declares that this Act does not affect Social Security trust fund deposits or benefits under the Social Security Act.
Bill· HRH.R. 3806 (108th)open
United States · United States Congress · 11 February 2004
Amends the Internal Revenue Code to allow a refundable credit against the alternative minimum tax for certain stock options sold or exchanged at a loss.
Bill· HRH.R. 3791 (108th)referred
United States · United States Congress · 10 February 2004
Deficit Accountability Act of 2004 - Amends the Legislative Reorganization Act of 1946 to provide that pay for Members of Congress may not be increased by any adjustment scheduled to take effect in a calendar year if the Office of Management and Budget determines there was a deficit in the preceding fiscal year.
Bill· HRH.R. 3784 (108th)referred
United States · United States Congress · 10 February 2004
Taxpayer Rebate and Responsibility Act - Amends the Internal Revenue Code to provide for refunds or credits to individual taxpayers of a portion of their income tax for any year in which the Director of the Office of Management and Budget certifies that there is a surplus in the U.S. budget.
Bill· SS. 2055 (108th)referred
United States · United States Congress · 9 February 2004
Hearing Aid Assistance Tax Credit Act - Amends the Internal Revenue Code to allow a nonrefundable income tax credit of up to $500 for the purchase of a qualified hearing aid for an individual who is either: (1) age 55 or older; or (2) is claimed as a dependent of the taxpayer.
Bill· SS. 2053 (108th)referred
United States · United States Congress · 6 February 2004
Medicare Enhancements for Needed Drugs Act of 2004 - Directs the Comptroller General to review and report to Congress on the retail cost of prescription drugs in the United States during 2000 and 2003 with an emphasis on the prescription drugs most utilized for individuals age 65 or older. Requires the Comptroller General, after conducting such review, to review continuously the retail cost of such drugs through April 1, 2006, to determine the changes in such costs. Requires the Comptroller General to conduct an ongoing study, for annual reports to Congress, that compares the average retail cost in the United States for each of the 20 most utilized prescription drugs for individuals age 65 or older with: (1) the average price at which private health plans acquire each such drug; (2) the average price at which the Department of Defense under the Defense Health Program acquires each such drug; (3) the average price at which the Department of Veterans Affairs under the laws administered by the Secretary of Veterans Affairs acquires each such drug; and (4) the average negotiated price for each such drug that eligible beneficiaries have access to under a Medicare prescription drug plan that provides only basic prescription drug coverage. Amends title XVIII (Medicare) of the Social Security Act (SSA) to include in the comparative plan information for beneficiaries under new Medicare part D (Voluntary Prescription Drug Benefit Program) a comparison of average aggregate prescription drug plan beneficiary costs and savings with respect to covered part D drugs with such costs for the same drugs for a beneficiary with no prescription drug plan. Repeals the prohibition against interference by the Secretary with the negotiations between drug manufacturers and pharmacies and prescription drug plan sponsors and the requirement of a particular formulary to institute a price structure for the reimbursement of Medicare part D covered drugs. Authorizes the Secretary instead, like other Federal entities that purchase prescription drugs in bulk, to negotiate contracts with manufacturers of covered part D drugs. Amends the Internal Revenue Code to disallow a tax deduction for advertising expenditures of taxpayers who discriminate against foreign sellers of prescription drugs to domestic consumers. Amends SSA title XVIII to authorize the Secretary to provide incentive payments out of the Medicare Advantage Regional Plan Stabilization Fund to sponsors offering prescription drug plans that provide enrollees with access to negotiated prices for payment of covered Medicare part D drugs. Requires such prices to be on average not more than ten percent greater than the lesser of: (1) the average price at which the Department of Defense under the Defense Health Program acquires such drugs; or (2) the average price at which the Department of Veterans Affairs acquires such drugs. Requires the Secretary to request the National Association of Insurance Commissioners to review and report to Congress on the changes to the rules relating to Medicare supplemental policies that provide prescription drug coverage under new Medicare part D.
Bill· HRH.R. 3773 (108th)referred
United States · United States Congress · 4 February 2004
Tax Relief Guarantee Act of 2004 - Repeals the current termination date (December 31, 2010) of the Economic Growth and Tax Relief Reconciliation Act of 2001. Amends the Internal Revenue Code to repeal: (1) the reductions in the amount of the child income tax credit scheduled for taxable years 2005 through 2009 and to set the amount of such credit at $1,000 for all taxable years after 2004; (2) the reductions in the basic standard deduction percentage for married couples filing joint tax returns scheduled for taxable years 2005 through 2008; (3) the reductions in the percentage applicable to the maximum taxable income in the 15 percent tax bracket for married couples filing joint tax returns scheduled for taxable years 2005 through 2007; and (4) the reduction in the income threshold amount for ten percent income tax rate eligibility scheduled for taxable years 2005 through 2007. Repeals the current termination date (December 31, 2008) of provisions in the Jobs and Growth Tax Relief Reconciliation Act of 2003 reducing capital gains tax rates and allowing the taxation of dividends at capital gain tax rates. Amends the Internal Revenue Code to: (1) set the dollar limitation for the expense deduction for depreciable business assets at $100,000 for all taxable years after 2004 and to permanently increase to $400,000 the threshold amount for determining reductions in the dollar limitation of such deduction; (2) increase the percentage of the additional depreciation allowance for property acquired after May 5, 2003, from 30 to 50 percent.
Bill· HRH.R. 3770 (108th)referred
United States · United States Congress · 4 February 2004
Amends the Internal Revenue Code to exempt from the excise tax on air transportation of persons or property certain tranportation provided by seaplanes.
Bill· HRH.R. 3771 (108th)referred
United States · United States Congress · 4 February 2004
Amends the Intelligence Authorization Act for Fiscal Year 2003 to extend through January 10, 2005 (currently May 27, 2004), the date for submission of the final report of the National Commission on Terrorist Attacks Upon the United States. Earmarks specified funds made available for FY 2004 for the National Foreign Intelligence Program for transfer to the Commission for Commission activities.
Bill· HRH.R. 3776 (108th)referred
United States · United States Congress · 4 February 2004
Songwriters Capital Gains Tax Equity Act - Amends the Internal Revenue Code to define certain self-created musical works or copyrights in musical works as capital assets eligible for capital gains tax treatment.
Bill· HRH.R. 3766 (108th)referred
United States · United States Congress · 4 February 2004
United Nations Facility Financing Restoration Act - Amends Internal Revenue Code provisions to allow for tax-exempt bonds for United Nations (UN) facilities used in conjunction with, but outside of, the UN headquarters district.
Bill· SS. 2048 (108th)referred
United States · United States Congress · 3 February 2004
Amends the Internal Revenue Code and the Economic Growth and Tax Relief Reconciliation Act of 2001 to make permanent the income tax deduction for qualified tuition and related expenses.
Bill· SS. 2050 (108th)referred
United States · United States Congress · 3 February 2004
Amends the Economic Growth and Tax Relief Reconciliation Act of 2001 to render its expiration date inapplicable to subtitles A through C of title IV (Affordable Education Provisions) of that Act. Amends the Internal Revenue Code to make permanent the income tax deduction for certain expenses of elementary and secondary school teachers.
Bill· HRH.R. 3758 (108th)referred
United States · United States Congress · 3 February 2004
Flu Protection Act of 2004 - Amends the Public Health Act to require: (1) the Secretary of Health and Human Services, through the Director of the Centers for Disease Control and Prevention, to conduct annual public influenza awareness campaign and education and outreach (including Medicare outreach) efforts preceding the flu season; (2) the Director to contract with influenza vaccine manufacturers to ensure the availability of additional doses of flu vaccine; (3) the Director to encourage States to develop a contingency immunization plan for high-risk populations in the event of a vaccine delay or shortage; and (4) the Secretary, through the Director, to establish a protocol to attempt to prevent, prepare for, and respond to an influenza epidemic or pandemic. Requires a manufacturer of a vaccine that receives Federal authority to distribute such vaccine to provide the Department of Health and Human Services (HHS) with advance notice of such manufacturer's intent to stop marketplace distribution of the vaccine. Amends the Internal Revenue Code to: (1) establish a vaccine manufacturing facilities investment tax credit (20 percent of qualifying property per year) for property placed in service by December 31, 2008; and (2) define "vaccine manufacturing facilities property."
Bill· HRH.R. 3759 (108th)referred
United States · United States Congress · 3 February 2004
Transform America Transaction Fee of 2004 - Directs the Secretary of the Treasury to conduct an in-depth study on the implementation of a transaction tax in the United States, including a detailed feasibility and impact analysis of, and an implementation/action plan for, a proposal to replace all existing Federal taxes with a per transaction fee based on the value of the transaction.
Bill· SS. 2041 (108th)referred
United States · United States Congress · 2 February 2004
Fiscal Responsibility Act of 2004 - Provides that, if there is a deficit in a fiscal year, then: (1) any pay adjustment for Members of Congress scheduled to take effect in the succeeding calendar year shall be null and void; and (2) effective as of the first day of the first pay period beginning in such year, rates of pay for Members shall be reduced (from the rate in effect as of the day before the start of such year) by the amount determined in this Act, but not below zero. Varies the mandatory pay rate reduction from five percent, if it takes effect in a calendar year that does not immediately follow another calendar year in which a reduction was made, to ten percent, if it takes effect in a calendar year that immediately follows another calendar year in which a reduction was made. Specifies conditions for restoration of the original pay rate, together with otherwise scheduled adjustments. Vests authority in the Director of the Congressional Budget Office to make determinations of whether or not a deficit exists in any fiscal year.
Bill· SS. 2040 (108th)referred
United States · United States Congress · 2 February 2004
Amends the Intelligence Authorization Act for Fiscal Year 2003 to extend through January 10, 2005 (currently May 27, 2004), the date for submission of the final report of the National Commission on Terrorist Attacks Upon the United States. Earmarks specified funds made available for FY 2004 for the National Foreign Intelligence Program for transfer to the Commission for Commission activities.
Bill· SS. 2038 (108th)referred
United States · United States Congress · 28 January 2004
Flu Protection Act of 2004 - Amends the Public Health Act to require: (1) the Secretary of Health and Human Services, through the Director of the Centers for Disease Control and Prevention, to conduct annual public influenza awareness campaign and education and outreach (including Medicare outreach) efforts preceding the flu season; (2) the Director to contract with influenza vaccine manufacturers to ensure the availability of additional doses of flu vaccine; (3) the Director to encourage States to develop a contingency immunization plan for high-risk populations in the event of a vaccine delay or shortage; and (4) the Secretary, through the Director, to establish a protocol to attempt to prevent, prepare for, and respond to an influenza epidemic or pandemic. Requires a manufacturer of a vaccine that receives Federal authority to distribute such vaccine to provide the Department of Health and Human Services (HHS) with advance notice of such manufacturer's intent to stop marketplace distribution of the vaccine. Amends the Internal Revenue Code to: (1) establish a vaccine manufacturing facilities investment tax credit (20 percent of qualifying property per year) for property placed in service by December 31, 2008; and (2) define "vaccine manufacturing facilities property."
Bill· HRH.R. 3738 (108th)referred
United States · United States Congress · 28 January 2004
Immediate and Full Repeal of the Disabled Veterans Tax Act of 2004 - Amends Federal military retired pay provisions to: (1) repeal a required a phase-in, during the period beginning on January 1, 2004, and ending on December 31, 2013, of the full concurrent receipt by qualified individuals of military retired pay and veterans' disability compensation; and (2) include as a qualifying disability, for purposes of eligibility for such concurrent payments, a service-connected disability (or combination of service-connected disabilities) rated at not less than ten (currently 50) percent by the Secretary of Veterans Affairs.
Bill· HRH.R. 3749 (108th)referred
United States · United States Congress · 28 January 2004
Local Government Internet Tobacco Sales Enforcement Act of 2004 - Amends the Jenkins Act to require each person who engages in an interstate sale of cigarettes or smokeless tobacco or in an interstate distribution of cigarettes or smokeless tobacco to comply with all applicable excise, sales, and use tax laws in the State and place in which the cigarettes or smokeless tobacco are delivered. Prohibits the cigarettes or smokeless tobacco from being delivered to the buyer unless in advance of the delivery the excise tax has been paid and any required stamps or other indicia that such tax has been paid are properly affixed or applied, with an exception. Authorizes a State attorney general or the chief law enforcement officer of a local government that imposes an excise tax on cigarettes or smokeless tobacco to bring a civil action to obtain appropriate relief against anyone who violates such prohibition or who knowingly assists or participates in such a violation. Declares that the Act does not prohibit an authorized State, local, or tribal government official from proceeding in State or tribal court. Makes the Act's provisions regarding State tax collection inapplicable to certain sales that occur exclusively in Indian country. Expresses the sense of Congress that unique harms are associated with the remote interstate sales of cigarette and smokeless tobacco. Affirms Congress' longstanding interest in encouraging compliance and enforcement of State laws that relate to remote (including Internet) sales of such products.
Bill· HRH.R. 3748 (108th)referred
United States · United States Congress · 28 January 2004
Health Care Cost Integrity and Fairness Act of 2004 - Amends the Internal Revenue Code to allow a limited (up to $3,000 annually) advanceable tax credit for amounts paid for qualified health insurance for coverage of the taxpayer, his spouse, and dependents.
Bill· HRH.R. 3736 (108th)referred
United States · United States Congress · 28 January 2004
Fiscal Responsibility Act of 2004 - Provides that, if there is a deficit in a fiscal year, then: (1) any pay adjustment (including a cost of living adjustment) for Members of Congress scheduled to take effect in the succeeding calendar year shall be null and void; and (2) rates of pay for Members shall be reduced by a specified percentage, but not below zero. Specifies the mandatory pay rate reduction at: (1) five percent, for the first year; or (2) ten percent, for any consecutive subsequent year that expenditures exceed revenues. Specifies conditions for restoration of the original pay rate, together with otherwise scheduled adjustments. Vests authority in the Director of the Congressional Budget Office to make determinations of whether or not a deficit exists in any fiscal year. States that, in making any such determination, the Director shall exclude any budget outlays which directly relate to a military conflict that lasts over 30 days or that is in direct response to a terrorist attack on the United States.
Bill· HRH.R. 3729 (108th)open
United States · United States Congress · 27 January 2004
Belated Thank You to the Merchant Mariners of World War II Act of 2004 - Directs the Secretary of Veterans Affairs to pay a monthly benefit of $1,000 to certain honorably-discharged veterans of the U.S. Merchant Marine who served between December 7, 1941, and December 31, 1946 (or to their survivors). Includes service in the Army Transport Service and the Naval Transport Service. Exempts benefits paid under this Act from taxation.
Bill· HRH.R. 3730 (108th)referred
United States · United States Congress · 27 January 2004
Immediate and Full Repeal of the Disabled Veterans Tax Act of 2004 - Amends Federal military retired pay provisions to: (1) repeal a required a phase-in, during the period beginning on January 1, 2004, and ending on December 31, 2013, of the full concurrent receipt by qualified individuals of military retired pay and veterans' disability compensation; and (2) include as a qualifying disability, for purposes of eligibility for such concurrent payments, a service-connected disability (or combination of service-connected disabilities) rated at not less than ten (currently 50) percent by the Secretary of Veterans Affairs.
Bill· SS. 2029 (108th)referred
United States · United States Congress · 26 January 2004
Amends the Internal Revenue Code to allow a tax deduction from gross income for home health care and adult day respite care expenses of an individual who: (1) resides with the taxpayer; (2) is a dependent of the taxpayer; and (3) suffers from Alzheimer's disease (or a related organic brain disorder) and is physically or mentally incapable of self-care.
Bill· SS. 2030 (108th)referred
United States · United States Congress · 26 January 2004
Amends the Internal Revenue Code to repeal the nonrefundable income tax credit for employment-related dependent care expenses and replace it with a refundable 50 percent income tax credit, reduced (but not below 20 percent) as the taxpayer's adjusted gross income exceeds $15,000 (adjusted for inflation). Limits the dollar amount of such credit to $3,000 ($6,000 if two or more qualifying individuals). Includes within the scope of the new credit up to $1,200 ($2,400 if two or more qualifying individuals) of respite care expenses incurred for the taxpayer's spouse and dependents who are physically or mentally incapable of self-care.
Bill· SS. 2025 (108th)referred
United States · United States Congress · 26 January 2004
Safe Streets and Highways Act of 2004 - Directs the Secretary of Transportation to carry out a highway safety improvement program for the purpose of achieving a significant reduction in traffic fatalities and serious injuries on public roads. Requires a State, to receive funding, to have in effect a program under which the State: (1) develops and implements a strategic highway safety plan that identifies and analyzes highway safety problems and opportunities; (2) produces a program of projects or strategies to reduce identified safety problems; and (3) evaluates the plan regularly to ensure the accuracy of the data and priority of proposed improvements. Includes among eligible projects any highway safety improvement project on a public road or publicly owned bicycle or pedestrian pathway or trail. Authorizes a State to use up to 25 percent of funding under this Act to carry out safety projects under other Federal highway provisions as provided in the State strategic highway safety plan. Sets the Federal cost share of a highway safety improvement project at 90 percent. Specifies the apportionment formula for the program. Makes at least $200 million available for each fiscal year for the elimination of hazards and the installation of protective devices at railway-highway crossings. Directs the Secretary of Transportation to conduct a study to examine the effects of increased speed limits enacted by States after 1995.
Bill· SS. 2019 (108th)referred
United States · United States Congress · 22 January 2004
Sportfishing and Boating Equity Act of 2004 - Amends the Internal Revenue Code to permit the transfer of motorboat fuel taxes into the Aquatic Resources Trust Fund.
Bill· HRH.R. 3718 (108th)referred
United States · United States Congress · 21 January 2004
Amends the Internal Revenue Code to allow State government employers to contribute to the tax-exempt annuity plans of all state employees (currently, contributions are limited to plans of tax-exempt charitable organizations, schools, and certain clergy).
Bill· HRH.R. 3715 (108th)referred
United States · United States Congress · 21 January 2004
National Infrastructure Development Act of 2004 - Establishes the National Infrastructure Development Corporation and the National Infrastructure Insurance Corporation as wholly owned Government corporations that shall conduct their respective businesses as self-supporting entities. Empowers the National Infrastructure Development Corporation to make senior and subordinated loans and purchase senior and subordinated debt securities and equity securities, and to enter into commitments to make any such loan or security purchases, on such terms as the Corporation may determine, in its discretion, to be appropriate, the proceeds of which are to be used to finance or refinance development of infrastructure facilities, and to provide preconstruction phase assistance. Empowers the National Infrastructure Insurance Corporation to insure and reinsure bonds, debentures, notes, debt instruments, loans, and any interest thereon, the proceeds of which are to be used to finance or refinance development of infrastructure facilities. Declares that: (1) obligations of either Corporation, and obligations insured by any such corporation shall not be obligations of, or guaranteed as to principal or interest by, the United States or any Federal agency; and (2) assistance from the NIC shall not be treated as a direct or indirect guarantee of any payment by the United States of principal or interest on any security. Amends the Internal Revenue Code to prescribe guidelines for the tax treatment of distributions from qualified retirement plans investing in public benefit bonds (defined as any obligation issued after the date of the enactment of this Act if: (1) 95 percent or more of the net proceeds of such obligation are used in connection with the financing or refinancing of infrastructure facilities; (2) such obligation has received a published rating, and (3) development of such infrastructure facilities is undertaken by a governmental entity or public-private partnership).
Bill· HRH.R. 3725 (108th)referred
United States · United States Congress · 21 January 2004
Egyptian Counterterrorism and Political Reform Act - Prohibits military assistance to Egypt unless the President determines and certifies to Congress that it is in the national security interests to provide assistance for a given fiscal year. Expresses the sense of Congress that: (1) funds that would have been provided for military assistance should be given in the form of economic support fund assistance and not used by the armed forces of Egypt; (2) the President should certify the establishment of procedures to ensure access by the Comptroller General to appropriate financial information in order to review the use of these funds; and (3) the agreement among the United States, Egypt, and Israel to decrease the overall amount of U.S. foreign assistance for both countries should continue.
Bill· HJRESH.J.Res. 86 (108th)referred
United States · United States Congress · 21 January 2004
Constitutional Amendment - Prohibits Federal expenditures (except those for repayment of debt principal) from exceeding revenues (except those derived from borrowing) for any fiscal year unless three-fifths of the whole number of each House of Congress provides for a specific excess of expenditures over revenues by a rollcall vote. Authorizes Congress to waive such prohibition when a declaration of war is in effect or under other specified circumstances involving military conflict.
Bill· HRH.R. 3704 (108th)referred
United States · United States Congress · 20 January 2004
Help Everyone Achieve Lower Taxes for Health Care Act of 2004 or Health Care Act of 2004 - Amends the Internal Revenue Code to increase the income tax deduction for medical expenses by eliminating the 7.5 percent threshold requirement. Allows all taxpayers (whether or not they itemize deductions) to deduct from gross income medical expenses exceeding $200 for which they can provide adequate substantiation.