Taxation

To authorize appropriations for the Coast Guard for fiscal year 2008, to amend the Immigration and Nationality Act and title 18, United States Code, to combat the crime of alien smuggling and related activities, and for other purposes.

United States · United States Congress · 22 June 2007

Coast Guard Authorization Act of 2007 - Authorizes appropriations for FY2008 for the Coast Guard. Authorizes FY2008 levels of Coast Guard active duty military personnel and average military training student loads. Sets forth various provisions relating to Coast Guard personnel matters. Provides for grants to international maritime organizations. Establishes the Merchant Mariner Medical Advisory Committee. Sets forth various provisions, including provisions related to shipping and navigation, vessel size limits, maritime drug law enforcement, fishing vessel safety, liability limits for natural gas deepwater ports, claims against the Oil Spill Liability Trust Fund, dry bulk cargo residue, merchant mariner matters, and security. Ballast Water Treatment Act of 2007 - Regulates ballast water treatment.

Promoting American Agricultural and Medical Exports to Cuba Act of 2007

United States · United States Congress · 21 June 2007

Promoting American Agricultural and Medical Exports to Cuba Act of 2007 - Prohibits the President from restricting direct transfers from a Cuban depository institution to a U.S. depository institution in payment for a product authorized for sale under the Trade Sanctions Reform and Export Enhancement Act of 2000. Directs the Secretary of Agriculture to provide information and technical assistance to U.S. agricultural producers, cooperative organizations, or state agencies to promote U.S. agricultural exports products to Cuba. Expresses the sense of Congress that temporary entry visas should be issued to Cuban nationals to facilitate purchase of U.S. agricultural products. Amends the Department of Commerce and Related Agencies Appropriations Act, 1999 to repeal the prohibition on enforcement of rights to certain U.S. intellectual properties and such properties' transfer. Prohibits the President from regulating or prohibiting travel to or from Cuba by U.S. citizens or legal residents, or any of the transactions ordinarily incident to such travel, and any regulation restricting or prohibiting such travel shall have no effect, relating to: (1) accompanied personal baggage; (2) payment of living expenses and the acquisition of personal-use goods or services; (3) travel arrangements; (4) nonscheduled air, sea, or land voyage transactions, (such provision does not permit the carriage of articles other than accompanied baggage into Cuba or the United States); and (5) normal banking transactions. States that such provision shall not apply in time of war or armed hostilities between the United States and Cuba, or of imminent danger to the public health or the physical safety of U.S. travelers. Amends the Democracy Act of 1992 to repeal the requirement for onsite verification of certain medical exports to Cuba. Amends the Internal Revenue Code to: (1) increase the airport ticket tax for transportation between the United States and Cuba by $1; and (2) establish in the Treasury the Agricultural Export Promotion Trust Fund.

Safety Net Enhancement Act

United States · United States Congress · 21 June 2007

Safety Net Enhancement Act - Amends the Federal-State Extended Unemployment Compensation Act of 1970 to revise the federal-state extended unemployment compensation program established under the Social Security Act (SSA) to revise the formula for "on" and "off" indicators on the state level used to determine extended unemployment compensation benefit periods. Amends the SSA to require: (1) an increase in earnings credited to a state account in the Unemployment Trust Fund when a state meets funding goals; and (2) a decrease in such earnings credited to a state account when the state fails to meet funding goals. Excludes any interest premium or penalty from such requirement to the extent that it would result in an increase or decrease of more than $2.5 million in the amount creditable to any state account for any calendar quarter. Amends the SSA to restrict interest-free advances to state accounts in the Fund to states which meet funding goals. Amends the Internal Revenue Code to require: (1) state collection of federal unemployment tax; and (2) state distribution to unemployed individuals of state-specific information packets explaining unemployment insurance eligibility conditions. Repeals the tax on unemployment compensation. Requires the Secretary of Labor to establish a Safety Net Review Commission.

To amend the Internal Revenue Code of 1986 to modify the application of the tonnage tax on vessels operating in the dual United States domestic and foreign trades, and for other purposes.

United States · United States Congress · 21 June 2007

Amends the Internal Revenue Code to modify the alternative tax on qualifying shipping activities to treat a corporation electing such tax as continuing to use a qualifying vessel in the U.S. foreign trade during any period of use in the U.S. domestic trade, thus eliminating the 30 day limitation on operating in U.S. domestic trade under current law.

New Apollo Energy Act of 2007

United States · United States Congress · 21 June 2007

New Apollo Energy Act of 2007 - Directs the President, when formulating and enforcing national energy policy, to consider the New Apollo Energy Act Performance Goals established by this Act. Advanced Design in Energy for Living Efficiently Act of 2007 - Sets forth requirements governing building enterprises, including: (1) green building design; (2) reduced carbon emissions in new buildings; (3) high-performance school buildings and green building; and (4) energy efficiency increases and carbon emission reductions in federal agencies. Amends the Internal Revenue Code to: (1) create an energy tax credit for combined heat and power system property; and (2) extend biodiesel and other specified energy-related tax credits. Get Real Incentives to Drive Plug-in Act - Directs the Secretary of Transportation to establish programs for plug-in hybrid electric vehicles. Biofuels Security Act of 2007 - Amends the Clean Air Act to: (1) prescribe reductions for greenhouse gas emissions from vehicles and aircraft; and (2) set forth global climate change requirements. Amends the Energy Policy Act of 2005 regarding low carbon renewable fuel and carbon capture and storage. Amends the Public Utility Regulatory Policies Act of 1978 regarding: (1) rate design modifications; (2) net metering and interconnection standards; (3) efficiency resource standards; and (4) a federal renewable portfolio standard. Rural Clean Energy Superhighways Act - Amends the Federal Power Act regarding designation of National Renewable Energy Zones. Marine and Hydrokinetic Renewable Energy Promotion Act of 2007 - Establishes: (1) a marine and hydrokinetic renewable energy research program; and (2) the Adaptive Management and Environmental Fund. Amends the National Institute of Standards and Technology Act to provide information sharing and planning assistance to small manufacturing firms to implement new green manufacturing technologies. Sets forth a Green Workforce Education Incentives grants program. Amends the Higher Education Act of 1965 to authorize loan forgiveness for green workforce members. Establishes the New Energy Technologies Commission. Authorizes a grant program to create clean energy business districts. Prescribes a clean energy technology exports program. Amends the Energy Policy Act of 1992 to prescribe an international energy technology deployment program. Directs the Export-Import Bank of the United States to meet renewable energy targets in its lending practices. Establishes the Renewable Energy and Technology Commission. Amends the Export-Import Bank Act of 1945 to: (1) increase financing for renewable energy and energy efficiency transactions; and (2) establish an Office of Renewable Energy Promotion. Instructs the Secretary of Energy to establish the Emerging Clean Energy Technology Venture Capital Fund. Amends the Global Change Research Act of 1990 to prescribe climate change research initiatives. Ending Subsidies for Big Oil Act of 2007 - Amends the Internal Revenue Code to: (1) deny a deduction for income attributable to domestic production of oil, natural gas, and appurtenant primary products; and (2) augment from five years to seven years the amortization schedule for geological and geophysical expenditures of major integrated oil companies. Royalty Relief for American Consumers Act of 2007 - Prescribes price thresholds for royalty suspension provisions. Sets prerequisites for new leases for oil or natural gas production in the Gulf of Mexico. Amends the Energy Policy Act of 2005 to repeal certain federal subsidies for royalty relief for oil and gas, including ones related to Planning Areas Offshore Alaska. Creates a Strategic Energy Efficiency and Renewables Reserve.

Promoting American Agricultural and Medical Exports to Cuba Act of 2007

United States · United States Congress · 21 June 2007

Promoting American Agricultural and Medical Exports to Cuba Act of 2007 - Prohibits the President from restricting direct transfers from a Cuban depository institution to a U.S. depository institution in payment for a product authorized for sale under the Trade Sanctions Reform and Export Enhancement Act of 2000. Directs the Secretary of Agriculture to provide information and technical assistance to U.S. agricultural producers, cooperative organizations, or state agencies to promote U.S. agricultural exports products to Cuba. Authorizes the issuance of temporary entry visas to Cuban nationals to facilitate purchase of U.S. agricultural products. Amends the Department of Commerce and Related Agencies Appropriations Act, 1999 to repeal the prohibition on enforcement of rights to certain U.S. intellectual properties and such properties' transfer. Prohibits the President from regulating or prohibiting travel to or from Cuba by U.S. citizens or legal residents, or any of the transactions ordinarily incident to such travel, and any regulation restricting or prohibiting such travel shall have no effect, relating to: (1) accompanied personal baggage; (2) payment of living expenses and the acquisition of personal-use goods or services; (3) travel arrangements; (4) nonscheduled air, sea, or land voyage transactions, (such provision does not permit the carriage of articles other than accompanied baggage into Cuba or the United States); and (5) normal banking transactions. States that such provision shall not apply in time of war or armed hostilities between the United States and Cuba, or of imminent danger to the public health or the physical safety of U.S. travelers. Amends the Democracy Act of 1992 to repeal the requirement for onsite verification of certain medical exports to Cuba. Amends the Internal Revenue Code to: (1) increase the airport ticket tax for transportation between the United States and Cuba by $1; and (2) establish in the Treasury the Agricultural Export Promotion Trust Fund.

Fair Balance Prescription Drug Advertisement Act of 2007

United States · United States Congress · 21 June 2007

Fair Balance Prescription Drug Advertisement Act of 2007 - Amends the Internal Revenue Code to disallow a tax deduction for: (1) expenses for direct-to-consumer prescription drug advertising that fails to provide adequate information on drug side effects, contraindications, or lack of effectiveness; and (2) expenses for direct-to-consumer prescription drug advertising of a new drug, a new combination of active substances, or a new delivery system for an existing drug for a two-year period after the introduction of such drug into interstate commerce. Amends the Federal Food, Drug, and Cosmetic Act to require the Secretary of Health and Human Services to report to the Secretary of the Treasury on misbranding and other violations relating to direct-to-consumer prescription drug advertising.

Angels Nurture Growing Entrepreneurs into Long-term Successes (ANGELS) Act

United States · United States Congress · 21 June 2007

Angels Nurture Growing Entrepreneurs into Long-Term Successes (ANGELS) Act - Amends the Small Business Investment Act of 1958 to establish within the Investment Division of the Small Business Administration (SBA) the Office of Angel Investment, headed by a Director, to provide support for the development of angel investment opportunities for small businesses. Requires the Director to: (1) establish and carry out a program, to be known as the Angel Finance Program, to provide financing to approved angel groups; (2) establish and maintain a searchable database, to be known as the Federal Angel Network, to assist small businesses in identifying angel investors; and (3) establish and carry out a program to make grants for the development of new or existing angel groups and to increase awareness and education about angel investing. Amends the Internal Revenue Code to provide a small business investment tax credit of 20 percent of the amount paid or incurred for qualified small business investment.

Let the People Decide Clean Campaign Act

United States · United States Congress · 21 June 2007

Let the People Decide Clean Campaign Act - Amends the Federal Election Campaign Act of 1971 (FECA) to set forth specified expenditure limitations for House of Representatives general elections. Permits additional expenditures by eligible major party, third party, and independent candidates. Establishes in the Treasury the Grassroots Good Citizenship Fund (Fund), which shall provide public funding for House candidates' expenditures. Authorizes certain additional amounts from state and national party committees. Amends the Internal Revenue Code to: (1) authorize taxpayers to designate specified overpayments and contributions for the Fund; and (2) increase corporate tax rates on taxable income above $10 million, and require payment of the amounts received by reason of such increase to the Fund. Amends FECA to: (1) ban independent expenditures in House elections; (2) ban the use of nonfederal funds for certain disbursements; and (3) set forth specified House limitations for expenditures for elections other than general elections.

Clean Air and Water Investment Act of 2007

United States · United States Congress · 21 June 2007

Clean Air and Water Investment Act of 2007 - Amends the Internal Revenue Code to include air and water pollution control facilities among the projects for which tax exempt facility bonds may be issued. Defines such facilities as any property: (1) to be used to abate or control water or atmospheric pollution or contamination by removing, altering, disposing, or storing pollutants, contaminants, wastes, or heat; (2) which is either land or of a character subject to the allowance for depreciation; and (3) that a federal, state, or local agency has certified is designed for abating or controlling atmospheric or water pollution or for meeting local requirements for controlling such pollution. Provides that a water pollution control facility includes the necessary intercepting sewers, pumping, power, and other equipment, and their appurtenances. Makes this Act applicable to bonds issued after December 31, 2006.

To amend the Internal Revenue Code of 1986 to provide a credit against income tax for biomethane produced from biomass which is equivalent to the credit allowed for electricity produced from biomass.

United States · United States Congress · 21 June 2007

Amends the Internal Revenue Code to: (1) allow a tax credit for the production of biomethane from biomass and make such credit amount equal to the tax credit for producing electricity from biomass; and (2) include biomethane facilities as qualified facilities for purposes of the tax credit for producing electricity from renewable resources.

Native American Housing Assistance and Self-Determination Reauthorization Act of 2008

United States · United States Congress · 20 June 2007

Native American Housing Assistance and Self-Determination Reauthorization Act of 2007 - Reauthorizes appropriations for FY2008-FY2012 for making of block grants under the Native American Housing Assistance and Self-Determination Act of 1996 (NAHASDA) on behalf of Indian tribes for carrying out affordable housing activities. Considers, for purposes of the procurement and supply of personal property and nonpersonal services for executive agencies, a tribe or tribally designated housing entity to be an executive agency when carrying out housing programs, services, functions, and activities under such tribe or entity and its employees to be eligible to have access to such supply sources as executive agency employees. Requires, with respect to any grant made under NAHASDA that is intended to benefit one tribe, the tribal employment or contract preference laws adopted by such tribe to govern the administration of the grant or grant portion. Excludes from program income any income derived from a regular developer's fee for a project assisted with a low-income housing tax credit that is initially funded with grant funds provided under NAHASDA, which fee is approved by the state housing credit agency. Permits the provision of housing or housing assistance provided through affordable housing activities assisted with grant amounts for: (1) essential (under current law, essential non-Indian) families on Indian reservations and other Indian areas; and (2) local law enforcement officers on Indian reservations or other Indian areas. Establishes reserve accounts for tribes for the purpose of accumulating funds (including from grant amounts) for affordable housing activities. Considers any income resulting from amounts in any reserve accounts to be program income. Prohibits any rules and procedures regarding competitive procurement otherwise applicable to a recipient for a tribe or tribes from applying to the recipient in the procurement of goods and services under $5,000 with grant amounts under NAHASDA. Requires the provision of information to tribes or tribal designated housing entities regarding the criminal conviction records of adult applicants for employment with the tribe in positions relating to the tribe's activities under NAHASDA or its other housing-related activities or with the tribally designated housing entity for purposes of applicant screening. Establishes self-determined housing activities for the tribal communities program under which a qualifying tribe may use a portion of its grant amounts for housing activities involving the construction, acquisition, or rehabilitation of housing to benefit the low-income community served by the tribe. Requires the Government Accountability Office (GAO) to study the effectiveness of NAHASDA in meeting the needs for affordable housing for low-income Indian families. Extends through FY2012 the aggregate fiscal year limitation with regard to federal guarantees for financing tribal housing activities. Authorizes appropriations for FY2008 -FY2012 for the: (1) costs of making such guarantees; (2) provision of training and technical assistance to Indian housing authorities and tribally designated housing entities; and (3) block grants for affordable housing activities for Native Hawaiian families who are eligible to reside on the Hawaiian home lands.

Generate Retirement Ownership Through Long-Term Holding Act of 2007

United States · United States Congress · 20 June 2007

Generate Retirement Ownership Through Long-Term Holding Act of 2007 - Amends the Internal Revenue Code to provide that no gain shall be recognized on the receipt of a capital gain dividend distributed by a regulated investment company if such dividend is automatically reinvested in additional shares of the company pursuant to a dividend reinvestment plan.

To amend the Internal Revenue Code of 1986 to provide that the exception from the treatment of publicly traded partnerships as corporations for partnerships with passive-type income shall not apply to partnerships directly or indirectly deriving income from providing investment adviser and related asset management services.

United States · United States Congress · 20 June 2007

Amends the Internal Revenue Code to treat as corporations for income tax purposes certain publicly traded partnerships which directly or indirectly derive income or gain from providing services as an investment adviser (as defined by the Investment Advisers Act of 1940) or asset management services.

Strategic Communication Act of 2007

United States · United States Congress · 20 June 2007

Strategic Communication Act of 2007 - Directs the Secretary of State to solicit from tax-exempt national security and foreign policy research organizations offers to establish a Center for Strategic Communication, and select one organization to establish such Center. Includes among Center duties: (1) provision of information and analysis to the Department of State, the Department of Defense (DOD), the Department of Justice, the Department of Homeland Security, and the Director of National Intelligence on U.S. security and foreign policy issues; (2) development of U.S. communications strategies and monitoring techniques; (3) support of government-wide strategic communication through services provided on a cost-recovery basis; (4) contracting with private sector and academic entities; and (5) mobilization of nongovernment initiatives.

Providing for consideration of the bill (H.R. 2771) making appropriations for the Legislative Branch for the fiscal year ending September 30, 2008, and for other purposes.

United States · United States Congress · 20 June 2007

Sets forth the rule for consideration of the bill (H.R. 2771) making appropriations for the Legislative Branch for the fiscal year ending September 30, 2008.

SEED Act

United States · United States Congress · 19 June 2007

Securing Equity for the Economic Development of Low Income Areas Act of 2007 or SEED Act - Amends the Small Business Investment Act of 1958 to direct the Administrator of the Small Business Administration (SBA) to select at least one company from each SBA geographic region when selecting companies to participate as New Markets Venture Capital companies. Establishes in the Investment Division of the SBA the Office of New Markets Venture Capital. Modifies the definition of low-income geographic area to reflect the new markets tax credit under the Internal Revenue Code. Revises the formula for the amount of operational assistance grants for new markets venture capital companies.

Renewable Energy and Energy Conservation Tax Act of 2007

United States · United States Congress · 19 June 2007

Renewable Energy and Energy Conservation Tax Act of 2007 - Amends Internal Revenue Code provisions relating to renewable energy sources and energy conservation. Extends: (1) the tax credit for producing electricity from renewable resources through 2012; (2) the energy tax credit for investment in solar energy and fuel cell property through 2016; (3) the special rule for treatment of gain from electronic transmission transactions by certain electric utilities through 2009; (4) the tax credit for installing nonhydrogen alternative fuel refueling property through 2010; (5) the income and excise tax credits for biodiesel and renewable diesel used as fuel through 2010; and (6) the tax deduction for energy efficient commercial building expenditures through 2013. Allows new tax credits for: (1) investment in new clean renewable energy bonds, qualified energy conservation bonds, and residential energy efficiency assistance bonds; and (2) the production of plug-in hybrid motor vehicles, cellulosic alcohol fuel, and electricity from marine and hydrokinetic renewable energy sources. Allows a tax exclusion for bicycle commuting reimbursements. Revises certain tax incentives for investment in the New York Liberty Zone. Revises tax credit amounts for certain energy efficient household appliances produced after 2007. Allows a five-year recovery period for the depreciation of qualified energy management devices. Denies a tax deduction for income attributable to the domestic production of oil, natural gas, and any related products. Increases to seven years the amortization period for geological and geophysical expenditures for major integrated oil companies. Revises tax rules relating to foreign oil and gas extraction income and foreign produced fuel used or sold outside the United States.

Legislative Branch Appropriations Act, 2008

United States · United States Congress · 19 June 2007

Legislative Branch Appropriations Act, 2008 - Makes appropriations to the House of Representatives for FY2008 for: (1) salaries and/or expenses of the House leadership offices, committees (including the Committee on Appropriations), officers and employees, and the Child Care Center; (2) Members' representational allowances; and (3) the preparation of statements of appropriations. Requires deposit in the Treasury of any amounts of a Member's representational allowance remaining after all payments are made, to be used for federal deficit reduction, or, if there is no deficit, federal debt reduction. Makes appropriations for salaries and/or expenses of: (1) the Joint Economic and Taxation Committees; (2) the Office of the Attending Physician; (3) the Capitol Guide Service and Special Services Office; (4) the Capitol Police; (5) the Office of Compliance; (6) the Congressional Budget Office; and (7) the Architect of the Capitol (AOC), including for the care and operation of Capitol buildings and grounds, House office buildings, the Capitol power plant, the Library of Congress buildings and grounds, the Capitol Police buildings and grounds, the Botanic Garden, and the Capitol Visitor Center. Appropriates funds for: (1) the Library of Congress for salaries and expenses , the Copyright Office, Congressional Research Service (CRS), and Books for the Blind and Physically Handicapped; (2) the Government Printing Office (GPO) for congressional printing and binding (including transfer of funds); (3) GPO for the Office of Superintendent of Documents (including transfer of funds); (4) the Government Accountability Office (GAO) for salaries and expenses; (5) a payment to the Government Printing Office Revolving Fund; (6) a payment to the Open World Leadership Center Trust Fund; and (7) a payment to the John C. Stennis Center for Public Service Development Trust Fund.

To amend the Internal Revenue Code of 1986 to extend the deduction for qualified tuition and related expenses.

United States · United States Congress · 19 June 2007

Amends the Internal Revenue Code to extend the tax deduction for qualified tuition and related expenses through 2009.

Providing for consideration of the bill (H.R. 2764) making appropriations for the Department of State, foreign operations, and related programs for the fiscal year ending September 30, 2008, and for other purposes.

United States · United States Congress · 19 June 2007

Sets forth the rule for consideration of the bill (H.R. 2764) making appropriations for the Department of State, foreign operations, and related programs for the fiscal year ending September 30, 2008.

A bill to provide for comprehensive immigration reform and for other purposes.

United States · United States Congress · 18 June 2007

Establishes specified benchmarks which must be met before the guest worker and legalization programs under this Act may be initiated respecting: (1) operational control of the the border with Mexico; (2) Border Patrol increases; (3) border barriers, including vehicle barriers, fencing, radar, and aerial vehicles; (4) detention capacity for illegal aliens apprehended crossing the U.S.-Mexico border; (5) workplace enforcement, including an electronic employment verification system; and (6) Z-visa (as established by this Act) alien processing. Establishes in the Treasury the Immigration Security Account to assist the Department of Homeland Security (DHS) in meeting benchmark requirements. Sets forth border security and enforcement provisions, including provisions respecting: (1) personnel and asset increases and enhancements, including Shadow Wolves units; (2) a National Strategy for Border Security and a National Land Border Security Plan; (3) border security initiatives, including biometric data enhancements, document integrity, and additional ports of entry; (4) a biometric entry-exit system; (5) cooperation with Mexico; (6) forfeiture of conveyances; (7) border security on federal lands; (8) a border relief grant program for a tribal, state, or local law enforcement agency in a border-proximate or high-impact area county; and (9) increased federal detention space. Northern Border Prosecution Initiative Reimbursement Act - Directs the Attorney General to carry out the Northern Border Prosecution Initiative to reimburse northern border entities for costs incurred for handling case dispositions of criminal cases that are federally initiated but federally declined-referred. Secure and Safe Detention and Asylum Act - Sets forth detention procedures and standards. Establishes: (1) an Office of Detention Oversight; and (2) a detention alternatives program. Sets forth interior enforcement provisions, including provisions respecting: (1) additional immigration personnel; (2) detention and removal; (3) alien sex offenders and protection of immigrants from convicted sex offenders; (4) alien street gang members; (5) illegal entry and reentry; (6) passport and immigration fraud; (7) criminal aliens, including continuation of the Institutional Removal Program (IRP); (8) voluntary departure; (9) detention and alternatives; (10) criminal penalties; (11) alien smuggling; (12) tribal lands security; (13) state and local enforcement of immigration laws; (14) expedited removal; and (15) the Justice Prisoner and Alien Transfer System. Makes it unlawful to knowingly hire, recruit, or refer for a fee an unauthorized alien. Sets forth employment eligibility verification system provisions. Provides for: (1) disclosure of certain taxpayer identity information to DHS; (2) establishment of the state records improvement grant program which may be used to help states comply with REAL ID requirements; and (3) establishment of the voluntary advanced verification program to verify employee identity. Sets forth Internal Revenue Service (IRS) and Social Security Administration (SSA) immigration-related enforcement provisions. Establishes a temporary Y-visa program for non-seasonal (Y-1) and seasonal workers (Y-2) (which replaces the H-2B category). Provides for: (1) a two-year Y-1 admission with two additional two-year extensions (must be outside the United States for 12 months after working in the United States for two years), and a 10-month Y-2 admission; (2) issuance of Y-3 nonimmigrant visas for accompanying or following spouse and children; (3) three-year Y-1 commuter workers; (4) establishment in the Treasury of a State Impact Assistance Account and a state impact assistance grant program; (5) U.S. worker protection; (6) employer requirements; (7) specified annual admissions caps; and (8) bilateral agreements with countries of Y-visa nonimmigrants as a condition of making such visas available. Establishes the Standing Commission on Immigration and Labor Markets. Requires the Department of Labor to establish a publicly available electronic job registry link to state job registries. Replaces the seasonal agricultural nonimmigrant temporary worker (H-2A visa) labor certification requirement with a labor condition application filing. Revises work condition provisions. Establishes the Commission on Agricultural Wage Standards. Provides for a 10-month period of admission with a dairy worker exception. Revises student visa provisions respecting: (1) off campus work; (2) distance learning; (3) dual intent; and (4) graduate students in mathematics, engineering, natural sciences, or information technology. Revises H-1B visa (specialty occupation) provisions, including: (1) annual admissions cap increases; (2) employer requirements; (3) degree requirements; (4) merit-based extension of stay; and (5) government requirements. Revises L-visa (intracompany transfer) provisions, including limitations on start-up company petition approvals. Provides L-visa and H-1B visa whistleblower protections. Makes the Conrad J-1 visa (foreign physicians in medically underserved areas) waiver program permanent. Increases family-sponsored immigrant visas until backlogs are adjudicated. Establishes a merit-based immigrant evaluation system. Redefines "immediate relative." Eliminates specified family categories. Creates a new: (1) preference category for parents of U.S. citizens who are at least 21 years old; and (2) hardship category for persons who would have met eliminated categories. Eliminates the diversity visa program. Creates a new special visitor visa for parents of U.S. citizens and for spouses and minor children of Y-1 visa holders. Increases per-country-limits for family-based and employment-based immigrants. Establishes a nonimmigrant Z-visa category for illegal aliens who have been continuously physically present in the United States since January 1, 2007, and are: (1) employed and seek to continue working or studying (Z-1); (2) spouses, ex-spouses who were victims of domestic abuse, and parents over 65 years old of such workers (Z-2); or (3) children under 18 years old on the date of application who are the natural born or legally adopted child of the working Z-visa holder (Z-3). Prohibits nonimmigrant status adjustment. Permits permanent resident status adjustment under a specified earned adjustment process, including: (1) a probationary period; (2) filing at a U.S. consulate abroad; and (3) payment of penalty. Sets forth provisions respecting: (1) ineligibility; (2) fees and penalties; (3) security and law enforcement checks; (4) tax liability; (5) four-year admission and four-year extensions; (6) benefits termination; (7) employment; (8) administrative and judicial review; and (9) information disclosure. Development, Relief, and Education for Alien Minors Act of 2007 or DREAM Act of 2007 - Authorizes adjustment to permanent resident status for certain Z-visa long-term U.S. residents who entered the United States before reaching 16 years old. Exempts Z-visa aliens from the provision denying an unlawful alien's eligibility for higher education benefits based on state residence unless a U.S. national is similarly eligible without regard to such state residence. Agricultural Job Opportunities, Benefits, and Security Act of 2007, or AgJOBS Act of 2007 - Establishes a nonimmigrant Z-A visa category for agricultural workers and their dependents who have performed qualifying periods of agricultural work in the United States during the two-year period ending December 31, 2006. Permits permanent resident status adjustment under a specified earned adjustment process, including: (1) a probationary period; (2) filing at a U.S. consulate abroad; and (3) payment of penalty. Sets forth provisions respecting: (1) admissibility; (2) security and background checks; (3) application requirements; (4) Z-visa caps; (5) five-year ineligibility for certain federal benefits; (6) visa termination; and (7) fines and penalties. Establishes in the Treasury the Agricultural Worker Immigration Status Adjustment Account. Provides that fingerprints provided by a qualifying individual at the time of military enlistment shall satisfy naturalization fingerprint requirements. S.I. Hayakawa National Language Amendment Act of 2007 - Makes English the national language of the U.S. government. Directs the U.S. government to preserve and enhance the role of English as the U.S. national language. Renames the Office of Citizenship as the Office of Citizenship and Integration. Directs the Office to provide grants to states and municipalities for creation of New Americans Integration Councils. Establishes the Presidential Award for Business Leadership in Promoting American Citizenship. Directs: (1) the Secretary of Education to develop an electronic English learning program; (2) the National Science Foundation (NSF) to establish an American competitiveness scholarship program; and (3) the Government Accountability Office (GAO) to conduct a study of the immigration appeals appellate process. Unaccompanied Alien Child Protection Act of 2007 - Addresses the care and custody of unaccompanied alien children with no lawful immigration status and no parent or legal guardian in the United States who is available to provide care and physical custody. Directs immigration officers who find such children at U.S. land borders or ports of entry to permit them to withdraw their applications for admission and return to their country of nationality or last habitual residence. Gives the Office of Refugee Resettlement jurisdiction over the care and custody of all unaccompanied alien children with specified exceptions. Requires federal departments or agencies to transfer such children in their custody to the Office. Specifies the order of preference for placing released children, including custody rights of parents and legal guardians. Requires the Office to protect such children from smugglers and traffickers. Prohibits the placement of such children in adult detention facilities or in facilities housing delinquent children unless they exhibit violent or criminal behavior. Expresses the sense of Congress that children should not be repatriated into threatening settings. Requires the Executive Office for Immigration Review to implement model guidelines for the legal representation of alien children in immigration proceedings. Revise special immigrant juvenile visa provisions. Requires such children apprehended by DHS, except those subject to contiguous country rules, to be placed in removal proceedings. Exempts such children from certain bars to asylum. Makes the Office responsible for: (1) placement suitability assessments; and (2) ensuring that minimum standards of care are met for residential alternatives to detention. Wartime Treatment Study Act - Establishes: (1) the Commission on Wartime Treatment of European Americans; and (2) the Commission on Wartime Treatment of Jewish Refugees.

To amend the Internal Revenue Code of 1986 to provide a nonrefundable credit for the purchase of energy efficient tires.

United States · United States Congress · 18 June 2007

Amends the Internal Revenue Code to allow individual taxpayers a nonrefundable tax credit for the purchase of tires certified by the Department of Transportation as energy efficient. Requires the Secretary of Transportation to establish a system for the permanent labeling of tires as energy efficient.

National Guard and Reservists Financial Relief Act

United States · United States Congress · 15 June 2007

National Guard and Reservists Financial Relief Act - Amends the Internal Revenue Code to make permanent the exemption from tax penalties for premature distributions from retirement plans by members of the National Guard or Ready Reserve called to active duty.

To amend the Internal Revenue Code of 1986 to allow the alternative motor vehicle personal credit against the alternative minimum tax.

United States · United States Congress · 15 June 2007

Amends the Internal Revenue Code to allow an offset against the alternative minimum tax of alternative motor vehicle tax credit amounts.

Honest Money Act

United States · United States Congress · 15 June 2007

Honest Money Act -Repeals the law stating: (1) U.S. coins and currency are legal tender for all debts, public charges, taxes and dues; and (2) foreign gold or silver coins are not legal tender for debts.

TRICARE Mental Health Services Enhancement Act

United States · United States Congress · 15 June 2007

TRICARE Mental Health Services Enhancement Act - Amends the TRICARE program (a Department of Defense (DOD) managed health care program) to authorize the provision of mental health counseling for TRICARE participants. Authorizes the provision of mental health services in DOD clinical trials. Amends the National Defense Authorization Act for Fiscal Year 1995 to authorize the Secretary of Defense to enter into personal service contracts with mental health counselors. Includes mental health counselors within DOD licensure requirements for health-care professionals.

Health Care Relief Act of 2007

United States · United States Congress · 15 June 2007

Health Care Relief Act of 2007 - Amends the Internal Revenue Code to allow: (1) a refundable tax credit up to $1,000 for the health insurance coverage costs of a previously uninsured taxpayer, the taxpayer's spouse, and dependents; and (2) certain small business employers a business tax credit for amounts paid under a new health plan for employee health insurance coverage.

To amend the Internal Revenue Code of 1986 to provide rate parity for open-loop and closed-loop biomass facilities under the renewable fuels tax credit.

United States · United States Congress · 15 June 2007

Amends the Internal Revenue Code to eliminate the reduction in the rate of the tax credit for producing electricity from open-loop biomass facilities (thus making such rate equal to the tax credit rate for closed-loop biomass facilities).

Responsible Fatherhood and Healthy Families Act of 2007

United States · United States Congress · 14 June 2007

Responsible Fatherhood and Healthy Families Act of 2007 - Amends part A (Temporary Assistance for Needy Families) (TANF) of title IV of the Social Security Act (SSA) with respect to: (1) funding for responsible fatherhood programs; (2) requirements to ensure procedures to address domestic violence; (3) activities promoting responsible fatherhood; (4) grants to healthy family partnerships for domestic violence prevention, for services for families and individuals affected by domestic violence, and for developing and implementing best practices; and (5) elimination of separate TANF work participation rate for two-parent families. Amends SSA title IV part D (Child Support and Establishment of Paternity) to prohibit a state from collecting any amount owed it by reason of costs it has incurred for the birth of a child for whom support rights have been assigned. Requires a state to make a full distribution of collected child support to the family. Directs the Secretary of Health and Human Services to award grants to states for an employment demonstration project involving a court- or state child support agency-supervised program for noncustodial parents so they can pay child support obligations. Directs the Secretary of Labor to award grants for transitional jobs programs and for public-private career pathways partnerships. Conditions continued approval of a state plan under part D upon state assessment of its policies with respect to barriers to employment and financial support of children. Amends the Food Stamp Act of 1977 with respect to: (1) deductions from family income for child support received in order to qualify for food stamps; (2) verification of child support payments; and (3) inclusion of economic opportunities programs in qualifying work programs. Amends the Internal Revenue Code to: (1) modify the earned income tax credit; (2) provide an additional tax credit for certain workers required to make child support payments; (3) revise the formula to increase the earned income tax credit for joint returns; and (4) require information pertaining to the customer's adjusted basis in broker's returns in the case of securities transactions. Amends the American Jobs Creation Act of 2004 with respect to the effective date of leasing provisions of the Act. Amends the Internal Revenue Code with respect to the economic substance doctrine.

A bill to amend the Internal Revenue Code of 1986 to provide a credit for the production of a cellulosic biofuel.

United States · United States Congress · 14 June 2007

Amends the Internal Revenue Code to allow a tax credit for the production of cellulosic biofuel. Defines "cellulosic biofuel" as any liquid transportation fuel derived from any lignocellulosic or hemicellulosic matter (other than food starch) that is available on a renewable or recurring basis.

PUNT Act of 2007

United States · United States Congress · 14 June 2007

Protection against United Nations Taxation Act of 2007, PUNT Act of 2007, or Helms-Biden Reauthorization Act of 2007 - Requires the withholding of 20% of U.S. contributions to the regular budget of the United Nations and other applicable international organizations until the President certifies that neither the United Nations (or U.N. agencies) nor any other international organization has authority under U.S. law to impose, or has imposed or proposed, taxes or fees on the U.S. government, states, or U.S. corporations or nationals. States that such provision shall not apply to: (1) fees for publications or other fees that are not tantamount to a tax on U.S. citizens; (2) the World Intellectual Property Organization; or (3) staff assessment costs of the United Nations and its agencies.

A bill to amend the Internal Revenue Code of 1986 to provide that the exception from the treatment of publicly traded partnerships as corporations for partnerships with passive-type income shall not apply to partnerships directly or indirectly deriving income from providing investment adviser and related asset management services.

United States · United States Congress · 14 June 2007

Amends the Internal Revenue Code to treat as corporations for income tax purposes certain publicly traded partnerships which directly or indirectly derive income or gain from providing services as an investment adviser (as defined by the Investment Advisers Act of 1940) or asset management services.

Oil Independence, Limiting Subsidies, and Accelerating Vehicle Efficiency (OILSAVE) Act

United States · United States Congress · 14 June 2007

Oil Independence, Limiting Subsidies, and Accelerating Vehicle Efficiency (OILSAVE) Act - Amends the Internal Revenue Code to allow a tax credit for the purchase of a new qualified fuel-efficient motor vehicle. Defines "new qualified fuel-efficient motor vehicle" as a passenger automobile with a fuel economy rating of not less than 34.5 miles per gallon or a light truck with a 27.5 miles per gallon rating which are manufactured for model years 2009-2011. Expresses the sense of the Senate that the cost of this Act shall be offset by equivalent revenues in related legislation.

Empowerment Zone and Renewal Community Enhancement Act of 2007

United States · United States Congress · 14 June 2007

Empowerment Zone and Renewal Community Enhancement Act of 2007 - Amends Internal Revenue Code provisions relating to tax-preferred empowerment zones, rural enterprise communities, and renewal communities to: (1) extend the period of designation for such areas through 2015; (2) provide a safe harbor standard for employee residency requirements in empowerment zones; (3) eliminate certain residency requirements for the empowerment zone employment tax credit; (4) grant authority to expand the boundaries of empowerment zones and enterprise communities, including those located in rural areas; (5) allow carryovers of unused expensing allowances for enterprise zone businesses; (6) allow certain empowerment zone businesses to elect to receive payments in lieu of tax benefits; (7) allow federal guarantees and tax exemptions for enterprise zones and renewal communities; and (8) allow the issuance of tax-exempt rural enterprise community bonds.

Fuel Reduction using Electrons to End Dependence On the Mid-East (FREEDOM) Act of 2007

United States · United States Congress · 14 June 2007

Fuel Reduction using Electrons to End Dependence On the Mid-East (FREEDOM) Act of 2007 - Amends the Internal Revenue Code to allow tax credits for: (1) the purchase of a new qualified plug-in electric drive motor vehicle; (2) the conversion of a motor vehicle to a plug-in electric drive vehicle; and (3) rebates paid by electric utilities to purchasers of or converters to plug-in electric drive vehicles. Defines "new qualified plug-in electric drive motor vehicle" as a motor vehicle which: (1) is powered by traction batteries with an aggregate capacity of not less than 2.5 kilowatt hours; (2) uses an offboard source of electricity to recharge batteries; and (3) has a certificate of conformity under the Clean Air Act. Allows a taxpayer election to expense 100% of the cost of facilities for manufacturing plug-in electric drive motor vehicles (and vehicle components) placed in service before January 1, 2013. Reduces such percentage to 50% for facilities placed in service after 2012, and before January 1, 2015.

A bill to amend the Internal Revenue Code of 1986 to treat certain farming business machinery and equipment as 5-year property for purposes of depreciation.

United States · United States Congress · 14 June 2007

Amends the Internal Revenue Code to allow a five-year depreciation recovery period for certain farming business machinery or equipment placed in service before January 1, 2010.

A bill to amend the Internal Revenue Code of 1986 to exclude certain tax-exempt financing of electric transmission facilities from the private business use test.

United States · United States Congress · 14 June 2007

Amends the Internal Revenue Code to exempt, for five years after the enactment of this Act, nongovernmental operators or users of electric transmission facilities from the private business use test for tax-exempt financing of such facilities.

Small Business SOX Compliance Extension Act

United States · United States Congress · 14 June 2007

Small Business SOX Compliance Extension Act - Directs the Securities and Exchange Commission to modify its regulations under the Sarbanes-Oxley Act of 2002 (SOX) for annual management assessments of, and reports on, internal financial controls. Requires such regulations to provide that a non-accelerated filer does not have to provide management's report on internal control over financial reporting until it files an annual report for its first fiscal year ending on or after December 15, 2008 (thereby extending the current moratorium on such requirements for small businesses).

Dietary Supplement Tax Fairness Act of 2007

United States · United States Congress · 14 June 2007

Dietary Supplement Tax Fairness Act of 2007 - Amends the Internal Revenue Code to treat amounts paid for foods for special dietary use, dietary supplements, and medical foods as medical expenses for purposes of the medical expense tax deduction.

Tax Increase Prevention Act of 2007

United States · United States Congress · 14 June 2007

Tax Increase Prevention Act of 2007 - Repeals the general termination date of the Economic Growth and Tax Relief Reconciliation Act of 2001 (i.e., December 31, 2010), thus making the tax reductions enacted by that Act permanent. Repeals the termination date for provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 reducing income tax rates on dividends and capital gains. Amends the Internal Revenue Code to make permanent: (1) the tax deduction for state and local sales taxes; (2) the tax deduction for tuition and related expenses; (3) the increased expensing allowance for small business assets and related provisions; and (4) the tax credit for increasing research activities. Expresses the sense of the House of Representatives that the Committee on Ways and Means should report legislation on or before December 31, 2008, to simplify the federal income tax system.

Retirement Savings for Working Americans Act

United States · United States Congress · 14 June 2007

Retirement Savings for Working Americans Act - Amends Internal Revenue Code provisions relating to the tax credit for retirement savings contributions (saver's credit) to: (1) require the Secretary of the Treasury to deposit saver's credit amounts directly into the designated retirement account of the taxpayer; (2) expand income eligibility levels for the saver's credit; (3) allow taxpayers that contribute to a qualified tuition program or a Coverdell education savings account to claim such contributions as retirement savings contributions; and (4) adjust the saver's credit maximum contribution amount for inflation beginning after 2007.

National Wildlife Refuge System Operations Enhancement Act of 2007

United States · United States Congress · 14 June 2007

National Wildlife Refuge System Operations Enhancement Act of 2007 - Increases the price of Migratory Bird Hunting and Conservation Stamps. Requires amounts received for such stamps sold in excess of $15.00 to be used by the Secretary of the Interior for the costs of national wildlife refuge operations. National Wildlife Refuge System Semipostal Stamp Act of 2007 - Sets forth provisions for the issuance and sale of a special postage stamp in order to afford a convenient way for the public to contribute toward funding the operations of the National Wildlife Refuge System. National Wildlife Refuge Checkoff Act of 2007 - Permits a taxpayer to designate that $1 of any tax overpayment, and any cash contribution which the taxpayer includes with such return, shall be deposited into the National Wildlife Refuge System Trust Fund established by this Act. Requires the Secretary of the Treasury to make payments to the U.S. Fish and Wildlife Service (USFWS) from such Fund.

To amend the Internal Revenue Code of 1986 to include heavier vehicles in the limitation on the depreciation of certain luxury automobiles.

United States · United States Congress · 14 June 2007

Amends the Internal Revenue Code to revise the definition of "passenger automobile" for purposes of the limitation on depreciation for luxury automobiles to mean any four-wheeled vehicle which is: (1) primarily designed or used to carry passengers over public streets, roads, or highways; and (2) rated at 14,000 pounds unloaded gross vehicle weight or less. Adds an exemption from such definition for certain vehicles with open cargo areas which are designed for more than nine individuals in seating rearward of the driver's seat.

Children's Hope Act of 2007

United States · United States Congress · 13 June 2007

Children's Hope Act of 2007 - Amends the Internal Revenue Code to allow a tax credit of up to $100 ($200 for joint returns) for charitable contributions to an education investment organization that disburses 90% of its contributions to provide grants to students for elementary and secondary education expenses, if at least 50% of such disbursements go to students who qualify for free or reduced-cost school lunches. Requires a taxpayer claiming such credit, as a condition of eligibility to receive it, to first claim a state qualified scholarship tax credit.

AMTRAK'S FISCAL YEAR 2008 STRATEGIC PLAN

United States · United States House of Representatives · 12 June 2007

Defenders of Freedom Tax Relief Act of 2007

United States · United States Congress · 12 June 2007

Defenders of Freedom Tax Relief Act of 2007 - Amends Internal Revenue Code provisions relating to military personnel to: (1) extend the limitation period for filing tax refund claims resulting from Department of Veterans Affairs (VA) disability determinations; (2) make permanent the taxpayer election to treat combat zone compensation as earned income for purposes of the earned income tax credit; (3) treat differential wage payments made to active duty members of the uniformed services as wages for retirement plan purposes; (4) make permanent the exemption from the 10% penalty for premature retirement plan distributions made by active duty military personnel; (5) treat state payments to members of the uniformed services as qualified military benefits for purposes of the tax exclusion of such benefits; (6) make permanent the authority of the Social Security Administration to disclose tax return information to the VA for purposes of determining eligibility for certain veterans benefit programs; (7) extend through 2010 mortgage bond financing exemption rules for certain veterans; (8) make permanent the tax exclusion of gain from the sale of a principal residence by certain members of the Intelligence Community; (9) allow unlimited tax-free rollovers of military death gratuities to Roth individual retirement accounts (Roth IRAs); (10) allow employers a tax credit for differential wage payments made to active duty military personnel; and (11) set forth tax rules for U.S. citizens and certain permanent residents (expatriates) who relinquish their citizenship or residency to avoid U.S taxation.

Energy Infrastructure Tax Reform and Incentives Act of 2007

United States · United States Congress · 12 June 2007

Energy Infrastructure Tax Reform and Incentives Act of 2007 - Amends the Internal Revenue Code to: (1) treat income and gains from certain electric transmission property as qualifying income of a publicly traded partnership; (2) allow accelerated depreciation of qualified energy management devices, cellulosic biomass ethanol plant property, coal-to-liquid plant property, and dedicated ethanol pipelines; (3) allow a tax credit for pollution abatement equipment; (4) modify certain rules and definitions relating to clean renewable energy bonds; (5) extend through 2013 the tax credit for producing electricity from renewable resources; and (6) allow an energy tax credit for investment in thermal storage systems or daylight dimming technologies.

Refinery Investment Tax Assistance Act of 2007

United States · United States Congress · 12 June 2007

Refinery Investment Tax Assistance Act of 2007 - Amends the Internal Revenue Code to allow: (1) for the expensing of the entire cost of certain liquid fuels refinery property (currently, only 50% of such cost can be expensed); and (2) a five-year recovery period for the depreciation of certain petroleum refining property.

Fiscal Honesty and Accountability Act of 2007

United States · United States Congress · 12 June 2007

Fiscal Honesty and Accountability Act of 2007 - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to extend Pay-As-You-Go requirements through FY2012 and enforcement mechanisms through FY2016. Requires the Directors of the Congressional Budget Office (CBO) and of the Office of Management and Budget (OMB) each to report to the House Committee on the Budget on how to broaden the Pay-As-You-Go sequestration base and make it more fair and equitable. Extends through FY2011 the spending limits (spending caps) for the discretionary categories in new budget authority and outlays. Amends the Congressional Budget and Impoundment Control Act of 1974 to address issues of emergency spending by requiring: (1) Committee on the Budget guidelines; (2) a separate House vote on an emergency designation; and (3) detailed reserve funds for emergencies in the President's budget request to Congress. Prescribes a procedure for adjustments in committee allocations resulting from such spending in joint budget resolutions. Amends the Congressional Budget Act of 1974 (CBA) to prohibit floor amendments to amendments reported by the Committee on the Budget (or from the consideration of which the Committee has been discharged) with respect to legislation for emergency reserve funds for certain military operations. Prohibits consideration of an amendment to a joint budget resolution which changes the amount of budget authority and outlays set forth in the CBA for the emergency reserve fund. Requires reports on legislation which provide new budget, spending, or credit authority, or otherwise provide an increase or decrease in revenues or tax expenditures, to include a CBO projection of the cost of debt servicing (interest). Amends the CBA concerning: (1) CBO cost analysis (scoring) for conference reports; (2) legislation which evades specified budget enforcement mechanisms; and (3) legislation which is unreported by committee (for purposes of budget point of order rules). Amends the Rules of the House of Representatives concerning: (1) budget compliance statements (permitting inclusion of budgetary implications); (2) requirements for budget act waivers (inclusion mandatory for bill consideration); and (3) a separate vote to waive a major budget act point of order.