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551 records in US in 2015
United States · United States Congress · 12 June 2015
Amends the Internal Revenue Code to repeal the termination date for the work opportunity tax credit, thus making such credit permanent.
United States · United States Congress · 12 June 2015
Volunteer Responder Incentive Protection Act of 2015 Amends Internal Revenue Code, with respect to the tax exclusion for benefits paid to volunteer firefighters and emergency medical providers by states and local governments, to: (1) increase the amount of benefits excludible; and (2) make such tax exclusion available for taxable years beginning in 2016, 2017, or 2018.
United States · United States Congress · 12 June 2015
Strengthening Homes and Eliminating Liabilities Through Encouraging Readiness Act or the SHELTER Act Amends the Internal Revenue Code to allow individual and business taxpayers a tax credit for 25% of their qualified hurricane and tornado mitigation property expenditures up to $5,000 for any taxable year. Defines such expenditures as expenditures in a dwelling unit or place of business for property to improve the strength of a roof deck attachment, create a secondary water barrier, improve the durability of a roof covering, brace gable-end walls, reinforce the connections between a roof and supporting wall, protect against windborne debris, or protect exterior doors and garages.
United States · United States Congress · 11 June 2015
Youth Justice Act of 2015 Amends the Juvenile Justice and Delinquency Prevention Act of 1974 (JJDPA) to: increase funding for such Act in each of FY2016-FY2020 and authorize appropriations at the FY2020 level for each succeeding fiscal year; include as one of the purposes of such Act the support of a trauma-informed continuum of programs (including delinquency prevention, intervention, mental health, behavioral health, substance abuse treatment, and aftercare) to address the needs of at-risk youth and youth who come into contact with the justice system; require the Office of Juvenile Justice and Delinquency Prevention (Office) to develop a long-term plan to improve the juvenile justice system, taking into account scientific knowledge regarding adolescent development and behavior; include the Administrator of the Substance Abuse and Mental Health Services Administration, the Secretary of Defense, and the Secretary of Agriculture on the Coordinating Council on Juvenile Justice and Delinquency Prevention; expand the annual reporting requirement of the Office to include information on the use of restraints and isolation upon juveniles held in custody; require states to implement plans to ensure fairness and reduce racial and ethnic disparities in the detention of juveniles; enhance requirements for separating juveniles from sight or sound contact with adult lock-ups; terminate, three years after the enactment of this Act, the authority of a court to issue an order detaining juveniles in adult lockups who have not been charged with adult criminal offenses (status offenders); require the Office to report annually on policies and procedures to eliminate dangerous practices and unreasonable use of restraints in the detention of juveniles; expand requirements for state plans for juvenile justice and delinquency prevention to include community-based alternatives to the detention of juveniles in correctional facilities; provide technical assistance to states and local governments for achieving compliance with the requirements of this Act; and authorize the Office to make incentive grants to states and local governments to increase the use of evidence-based or promising prevention and intervention programs for juveniles who enter the criminal justice system and for the recruitment and training of professional personnel. Amends the Incentive Grants for Local Delinquency Prevention Programs Act of 2002 to include mentoring programs in delinquency prevention grant programs. Requires the Government Accountability Office to conduct: (1) a comprehensive evaluation of the performance of the Office of Juvenile Justice and Delinquency Prevention; and (2) a comprehensive audit and evaluation of selected grant recipients, including a review of internal controls to prevent fraud, waste, and abuse. Requires audits of all JJDPA grants awarded by the Department of Justice (DOJ). Prohibits: (1) the award of a JJDPA grant to a tax-exempt nonprofit organization that holds money in offshore accounts for the purpose of avoiding the tax on unrelated business income; (2) the hosting or supporting of DOJ conferences that use more than $20,000 of DOJ funds without prior written authorization; and (3) lobbying of representatives of DOJ or of a federal, state, local, or tribal government regarding the award of grant funding. Amends the Omnibus Crime Control and Safe Streets Act of 1968 to require states, as a condition of receiving juvenile accountability block grants, to provide assurances of compliance with the core requirement of JJDPA applicable to the detention and confinement of juveniles.
United States · United States Congress · 11 June 2015
Craft Beverage Modernization and Tax Reform Act of 2015 Amends the Internal Revenue Code to: allow taxpayers who are liable for not more than $50,000 per year in excise taxes on distilled spirits, wine, or beer to file and pay such taxes quarterly without the requirement of posting a bond covering the operations and withdrawals of such distilled spirits, wines, or beer; allow such taxpayers who reasonably expect to have a tax liability of not more than $1,000 per year and who were liable for not more than $1,000 in taxes in the preceding calendar year to file and pay such taxes annually rather than quarterly; exclude the aging period from the production period for beer, wine, or distilled spirits for purposes of determining whether a taxpayer can expense, rather than capitalize, interest costs paid or incurred during the production period; reduce excise tax rates on beer, wine, and distilled spirits produced in the United States; permit the transfer of beer between bonded facilities without payment of tax; modify the definition of "hard cider" for excise tax purposes; and exempt home distillery establishments that produce distilled spirits solely for personal or family use from excise tax and bonding requirements. Directs the Department of the Treasury to amend applicable Treasury regulations with respect to the use of wholesome products suitable for human consumption in the production of fermented beverages. Amends the Balanced Budget and Emergency Deficit Control Act of 1985 to establish funding levels in FY2016-FY2021 for the enforcement and compliance activities of the Alcohol and Tobacco Tax and Trade Bureau.
United States · United States Congress · 11 June 2015
Captive Insurers Clarification Act Amends the Nonadmitted and Reinsurance Reform Act of 2010 to define "captive insurance company" as an insurance company wholly owned directly or indirectly: (1) by a single parent company and whose primary purpose is to insure the risks of that single parent company or its affiliates; (2) by a group of companies and whose primary purpose is to insure the risks of that group or its affiliates; and (3) by an industry, trade, or service group or association, and whose primary purpose is to insure the risks of any member in that group or association, including any member affiliate. Excludes a captive insurance company from the meaning of a "nonadmitted insurer" (that is not licensed to engage in the business of insurance in a state), and from any requirements (including state tax requirements) applying to a nonadmitted insurer.
United States · United States Congress · 10 June 2015
Program Management Improvement Accountability Act Establishes as additional functions of the Deputy Director for Management of the Office of Management and Budget (OMB) requirements to: adopt and oversee government-wide standards, policies, and guidelines for program and project management for executive agencies; chair the Program Management Policy Council (established by this Act); issue regulations and establish standards and policies for executive agencies in accordance with nationally accredited standards for program and project management planning and delivery issues; engage with the private sector; conduct portfolio reviews to address programs identified as high risk by the Government Accountability Office; conduct portfolio reviews of agency programs at least annually; and establish a five-year strategic plan for program and project management. Requires the head of each federal agency that is required to have a Chief Financial Officer to designate a Program Management Improvement Officer to implement agency program management policies and develop a written strategy for enhancing the role of program managers within the agency (with an exception applicable to the Department of Defense [DOD]). Exempts DOD from such provisions to the extent that they are substantially similar to specified provisions of the National Defense Authorization Act for Fiscal Year 2016. Establishes the Program Management Policy Council within OMB to act as the principal interagency forum for improving agency practices related to program and project management. Requires the Office of Personnel Management to issue regulations that: (1) identify key skills and competencies needed for an agency program and project manager, (2) establish a new job series for program and project management within an agency, and (3) establish a new career path for program and project managers.
United States · United States Congress · 10 June 2015
Small Business Regulatory Flexibility Improvements Act of 2015 This bill modifies the rule making requirements and procedures of federal agencies (excluding Congress, U.S. courts, U.S. territories and possession, and the District of Columbia) under the Regulatory Flexibility Act of 1980 (RFA) and the Small Business Regulatory Enforcement Fairness Act of 1996 (SBREFA). The definition of "rule" under RFA is expanded to include all agency rules, except for rules that pertain to the protection of the rights of and benefits for veterans or rules of particular (and not general) applicability relating to rates, wages, and other financial indicators. Under a new definition of "economic impact," agencies are required to consider any direct economic effect of a proposed rule on small entities and any indirect economic effect on small entities that is reasonably foreseeable and that results from such rule. Under the bill, agencies are required to modify their rulemaking procedures to: include within initial and final regulatory flexibility analyses a detailed statement of information relating to a proposed rule; include in the agency regulatory flexibility agenda a description of the sector of the North American Industrial Classification System that is affected by a proposed rule that is likely to have a significant economic impact of a substantial number of small entities; require each initial regulatory flexibility analysis to contain detailed information about a proposed rule, including why agency action is being considered, the objectives and legal basis for the proposed rule, and an estimate of the number and types of small entities to which the proposed rule will apply; eliminate waivers or delays of an initial regulatory flexibility analysis; modify the procedures for participation of small entities in the promulgation of a proposed rule and the review panel advocacy process; and publish a plan for the periodic review of existing rules and new rules that have a significant impact on a substantial number of small entities to determine whether such rules should be continued, changed, or rescinded. Judicial review of an agency final rule for compliance with RFA requirements is allowed after the publication of such rule, instead of after completion of the rule making process. The Small Business Act is amended to authorize the Chief Counsel for Advocacy of the Small Business Administration (SBA) to make small business size standard determinations for all purposes other than for the purposes of such Act or the Small Business Investment Act of 1958. The bill amends SBREFA to require agencies to: (1) solicit input from affected small entities or associations of small entities in preparing small entity compliance guides, and (2) review biennially the civil penalties imposed on small entities for violations of a statutory or regulatory requirement to determine whether a reduction or waiver of such penalties is appropriate. The bill amends the Paperwork Reduction Act to prohibit agencies from imposing civil fines for a first-time paperwork violation by a small business concern unless the violation has the potential to cause serious harm to the public interest, the detection of criminal activity would be impaired, the violation is a violation of internal revenue law or a law concerning the assessment or collection of any tax, debt, revenue, or receipt, the violation is not corrected within six months, or the violation presents a danger to the public health or safety. The bill imposes certain additional requirements on agencies when there is a determination that a rule imposes a significant economic impact on a substantial number of small entities, including requirements for: (1) publication of an initial regulatory flexibility analysis for public comment, (2) a determination of the average cost of a rule for affected small entities and the number of small entities affected or reasonably presumed to be affected, and (3) consultation with the SBA Chief Counsel for Advocacy with respect to the accuracy of information relating to the cost and impact of a final rule. The Comptroller General must complete and publish a study that examines whether the SBA Chief Counsel for Advocacy has the capacity and resources to carry out duties under this Act.
United States · United States Congress · 10 June 2015
Pathways Out of Poverty Act of 2015 DIVISION A--EDUCATION TITLE I--STRONG START FOR AMERICA'S CHILDREN Subtitle A--Access to Voluntary Prekindergarten for Low- and Moderate-Income Families Directs the Department of Education (ED) to allot matching grants to states and, through them, subgrants to local educational agencies (LEAs), childhood education program providers, or consortia of those entities to implement high-quality prekindergarten programs for children from low-income families. Allots grants to states based on each state's proportion of children who are age four and who are from families with incomes at or below 200% of the poverty level. Defines "high-quality prekindergarten programs." Conditions grant eligibility on a state demonstrating to ED that it: (1) has established or will establish early learning and development standards, (2) has established or will develop the ability to link prekindergarten data with elementary and secondary school data, (3) offers state-funded kindergarten for children, and (4) has established a State Advisory Council on Early Childhood Education and Care. Directs ED and the Department of Health and Human Services (HHS) to develop a process to provide Head Start program services to children who are younger than age four in states or regions that provide four-year-olds whose family income is at or below 200% of the poverty level with sustained access to high-quality prekindergarten programs. Subtitle B--Prekindergarten Development Grants Directs ED to award competitive, matching, capacity-building grants to states that assure that they will use their grant to become eligible, within three years of receiving the grant, for this Act's grants for high-quality prekindergarten programs. TITLE II--RESTORING SUMMER PELL GRANTS Amends title IV (Student Assistance) of the Higher Education Act of 1965 to allow ED to award a student two Pell Grants during a single award year if the student is enrolled in an associate or baccalaureate degree program or a certificate program at an institution of higher education (IHE) on at least a half-time basis for the equivalent of more than one academic year during the Pell Grant award year. TITLE III--RESTORING TITLE IV ABILITY-TO-BENEFIT ELIGIBILITY Allows students who are not high school graduates or have not met certain home schooling requirements to receive student assistance under title IV of the HEA if they demonstrate that they can benefit from the education or training being offered by an IHE through: (1) their performance on an independently administered examination, (2) a state prescribed process, or (3) their satisfactory completion of six credit hours or the equivalent coursework toward a degree or certificate offered by the IHE. TITLE IV--YOUTH PROMISE/FEDERAL COORDINATION OF LOCAL AND TRIBAL JUVENILE JUSTICE INFORMATION AND EFFORTS Amends the Juvenile Justice and Delinquency Prevention Act of 1974 to establish a PROMISE Advisory Panel to assist the Office of Juvenile Justice and Delinquency Prevention (OJJDP) in assessing and developing standards and evidence-based practices to prevent juvenile delinquency and criminal street gang activity. Requires the Administrator of the Office to award grants to organizations to collect and use data in designated geographic areas to assess the needs and existing resources for juvenile delinquency and criminal street gang activity prevention and intervention. TITLE V--PROMISE GRANTS Subtitle A--PROMISE Assessment and Planning Grants Authorizes the OJJDP to award grants to local governments and Indian tribes to assist local PROMISE Coordinating Councils (PCCs) with planning and assessing evidence-based and promising practices for juvenile delinquency and criminal street gang activity prevention and intervention, especially for at-risk youth. Subtitle B--PROMISE Implementation Grants Directs the OJJDP to award additional grants to assist PCCs to implement PROMISE plans for coordinating and supporting the delivery of juvenile delinquency and gang prevention and intervention programs in local communities. Subtitle C--General PROMISE Grant Provisions Directs the OJJDP, in conjunction with the PROMISE Advisory Panel, to establish and utilize a system for evaluating applications for PROMISE Assessment and Planning grants and for PROMISE Implementation grants. DIVISION B--HOUSING TITLE VI--COMMON SENSE HOUSING INVESTMENT Amends the Internal Revenue Code, with respect to the tax deduction for mortgage interest, to: allow, in lieu of such deduction, a tax credit for 15% of mortgage interest paid in a taxable year for the taxpayer's principal residence and one other residence; provide for a phaseout of the tax deduction for mortgage interest between 2017 and 2021; allow a deduction for interest and taxes relating to land for dwelling purposes owned or leased by cooperative housing corporations; and increase the state housing credit ceiling for the low-income housing tax credit. Directs the Department of the Treasury to apply the savings from the enactment of this Act to the Housing Trust Fund, for assistance under the Section 8 low-income housing program, and for the Public Housing Capital Fund. TITLE VII--LOW-INCOME HOUSING TAX CREDIT FOR HOMELESS YOUTH Amends the Internal Revenue Code to qualify low-income building units that provide housing for full-time students who were homeless youth or homeless veterans prior to occupying a low-income housing unit for the low-income housing tax credit. TITLE VIII--RENTERS TAX CREDIT Amends the Internal Revenue Code to allow a business-related tax credit for a portion of the rent paid by a qualified renter. Defines "qualified renter" as a family unit with income not greater than the higher of 60% of local median income or 150% of the federal poverty line. Establishes the amount of such credit as the rent reduction amount, which: (1) is the amount by which the fair market rent for a rental unit exceeds the rent charged to the qualified renter; and (2) shall not exceed the excess of the rent charged to the qualified renter (or, if lower, specified modest rent) over 30% of the qualified renter's income (prorated monthly). DIVISION C--NUTRITION TITLE IX--IMPROVING THE TEMPORARY ASSISTANCE TO NEEDY FAMILIES PROGRAM Amends part A (Temporary Assistance for Needy Families Act) (TANF) of title IV of the Social Security Act to require state TANF plans to address whether and how states will give priority to providing assistance in areas with the greatest need. Extends the TANF program. Establishes matching grants to the states for subsidized employment. Sets a flat minimum participation rate of 50% with respect to all families residing in a state that include a work-eligible individual.. Gives TANF recipients the option to have trained personnel assess certain barriers to employment. Revises the contents of individual responsibility plans. Authorizes a state to develop a modified employability plan for a TANF recipient with, or caring for a family member with, a disability. Prohibits a state from imposing a lifetime sanction or full-family sanction on assistance to any individual or family on the basis of a family member's failure to comply with a program requirement. Prohibits sanctioning individuals for failure to engage in work if the failure results from the inability to secure child care or after-school arrangements for a child under age 13. Prohibits imposing a limit of less than 60 months on duration of TANF assistance. Makes the durational limit inapplicable during a recession. Requires that states establish personnel standards through a merit-based system in the administration of TANF programs. Requires TANF assistance to meet basic family economic needs. Makes reducing child poverty a purpose of the TANF program. Requires that states adopt standards and procedures to address domestic and sexual violence suffered by TANF recipients. Requires a state to guarantee child care services to TANF recipients employed or participating in a work activity. Eliminates the ban on providing assistance to families not assigning certain support rights to the state. Gives states the option to extend TANF eligibility to children through age 21. Prohibits considering financial aid tied to education of a child in determining eligibility for or the amount of TANF. Eliminates bars to TANF assistance for persons convicted of drug felonies, unwed teen parents not in school, and teens not in an adult-supervised living arrangement. TITLE X--EMPLOYMENT ADVANCEMENT, RETENTION, AND NAVIGATION ACT Makes it a purpose of TANF to promote employment among needy families. Requires a state to use any funds received under a grant from the TANF Contingency Fund for State Welfare Programs solely to support training programs leading to a credential directly linked to the employment opportunities in the local area or region. Eliminates the maintenance of effort requirement, and related administrative penalty, for state use of amounts from the Contingency Fund. Revises the definition of vocational educational training as a work activity to include up to 24 months of such training for any individual participating in a training program leading to a credential directly linked to employment opportunities in the individual's local area or region. Removes from the limitation on the number of persons who may be treated as engaged in work by reason of participation in educational activities all single heads of household or married individuals under age 20 who maintain satisfactory school attendance. TITLE XI--RESTORING SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAMS FUNDING CUTS INSTITUTED IN FARM BILL (HEAT-AND-EAT) Amends the Food and Nutrition Act of 2008 to remove restrictions on providing standard utility allowances under the Supplemental Nutrition Assistance Program (SNAP, formerly food stamps) to certain households based on the receipt of nominal benefits under the Low-Income Home Energy Assistance Act of 1981 or similar energy assistance programs. TITLE XII--HELPING HUNGRY STUDENTS LEARN Amends the Richard B. Russell National School Lunch Act to expand the school lunch program, provide free breakfast to students, and establish a pilot program to provide commodities to state agencies to assist in providing food to at-risk children on weekends and during school holidays. TITLE XIII--FOOD ASSISTANCE TO IMPROVE REINTEGRATION ACT Amends the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to repeal provisions making individuals convicted of certain drug-related offenses ineligible for SNAP benefits. DIVISION D--LABOR/JOB TRAINING TITLE XIV--ASSISTANCE FOR THE UNEMPLOYED AND PATHWAYS BACK TO WORK Subtitle A--Supporting Unemployed Workers Supporting Unemployed Workers Act of 2015 Amends the Supplemental Appropriations Act, 2008 to extend emergency unemployment compensation (EUC) payments for eligible individuals to weeks of employment ending on or before January 1, 2016. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until December 31, 2015, requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and June 30, 2016, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 (FSEUCA of 1970) against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. Amends FSEUCA of 1970 to postpone similarly from December 31, 2013, to December 31, 2015, termination of the period during which a state may determine its "on" and "off" indicators according to specified temporary substitutions in its formula. Amends the Railroad Unemployment Insurance Act to extend through December 31, 2015, the temporary increase in extended unemployment benefits. Establishes the Reemployment NOW program to facilitate the reemployment of individuals receiving emergency unemployment compensation (EUC claimants). Requires a state to submit for approval by the Secretary of Labor a plan meeting certain minimum requirements in order to be eligible for an allotment of federal funds under such program. Authorizes a state to use its allotted funds to establish: a Bridge to Work program to provide EUC claimants with short-term work experience placements with eligible employers; a wage insurance program to pay, for up to two years, an EUC claimant who obtains reemployment up to 50% of the difference between the wages received at the time of work separation and the wages received for reemployment; and a program of enhanced reemployment services to EUC claimants, including unemployed individuals who have exhausted their EUC rights. Prescribes requirements for federal financing of state short-time compensation programs. Subtitle B--Long-Term Unemployed Hiring Preferences Amends the Internal Revenue Code to allow an increased work opportunity tax credit for long-term unemployed individuals (individuals who are unemployed and receiving unemployment compensation for six months or more). Subtitle C--Pathways Back to Work Pathways Back to Work Act of 2015 Directs the Department of Labor to make certain allocations of federal funds to states with approved plans, qualifying outlying areas (U.S. Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, and the Republic of Palau), and Native American program grantees to provide: (1) subsidized employment to unemployed, low-income adults; and (2) summer and year-round employment opportunities to low-income youth. Requires Labor to award competitive grants to local entities for work-based training and other work-related and educational strategies and activities of demonstrated effectiveness to provide unemployed, low-income adults and low-income youths with skills that will lead to employment. Subjects activities funded under this Act to federal labor standards and nondiscrimination protections. Subtitle D--Prohibition of Discrimination in Employment on the Basis of an Individual's Status as Unemployed Fair Employment Opportunity Act of 2015 Makes it an unlawful practice for certain employers to: publish a job advertisement or announcement that includes provisions indicating that an individual's status as unemployed disqualifies the individual for employment or that the employer will not consider or hire an individual for employment based on such status, fail or refuse to consider or hire an individual because of such status, or direct or request that an employment agency take an individual's status into account to disqualify an applicant for consideration for employment or when screening or referring employees. Makes it an unlawful practice for an employment agency to commit similar acts, including to: (1) screen, or fail or refuse to consider or refer, an individual for employment because of the individual's unemployed status; or (2) limit, segregate, or classify any such individual in any manner that would limit access to job information or consideration, screening, or referral for jobs. Makes it unlawful for any employer or employment agency to: (1) interfere with, restrain, or deny the exercise of any right provided under this Act; or (2) fail or refuse to hire, discharge, or otherwise discriminate against an employee because such individual opposed any practice made unlawful by this Act or asserted any right under it. Prescribes enforcement authorities and legal remedies for violations of this Act. TITLE XV--LIVING AMERICAN WAGE Amends the Fair Labor Standards Act of 1938 to increase the federal minimum wage to at least the amount determined by Labor according to the formula prescribed by this Act beginning September 1, 2014. Requires Labor to determine such minimum wage rate by June 1, 2014, and once every four years thereafter. Prohibits any adjustment if the determination would result in a minimum wage lower than the current one. Requires the minimum wage so determined to be the minimum hourly wage sufficient for a person working for it 40 hours per week, 52 weeks per year, to earn an annual income 15% higher than the federal poverty threshold for a four-person household, with two children under age 18, and living in the 48 contiguous states, as published for each such year by the Census Bureau. DIVISION E--ANTI-POVERTY TAX PROVISION TITLE XVI--CHILD TAX CREDIT PERMANENCY Amends the Internal Revenue Code, with respect to the child tax credit, to: (1) make permanent the reduction (from $10,000 to $3,000) of the eligibility threshold for the refundable portion of such credit, and (2) require an annual inflation adjustment to the allowable amount of such credit (i.e., $1,000) after 2015. TITLE XVII--EARNED INCOME TAX CREDIT Amends the Internal Revenue Code, with respect to the earned income tax credit, to: increase the rate of such credit for individuals with no qualifying children; allow an annual inflation adjustment to the increased phaseout amount of such credit for taxable years beginning after 2016; and expand eligibility for such credit to individuals who have attained age 21 (currently, age 25) but have not attained the full retirement age under the Social Security Act. TITLE XVIII--CHILD CARE ACCESS AND REFUNDABILITY EXPANSION ACT Amends the Internal Revenue Code, with respect to the tax credit for dependent care expenses, to: (1) make such credit refundable, (2) deny such credit to nonresident aliens, and (3) allow an annual cost-of-living adjustment after 2015 to the amounts used to determine an income-based reduction in the amount of such credit. DIVISION F--MISCELLANEOUS TITLE XIX--POVERTY IMPACT TRIGGER Amends Rule XXI (Restrictions on Certain Bills) of the Rules of the House of Representatives to make it out of order to consider a public bill or joint resolution authorizing an appropriation of $10 million or more, unless: (1) the accompanying committee report includes a Congressional Budget Office (CBO) Poverty Impact Division impact statement, or (2) the chair of the committee reporting the legislation submits such statement for publication in the Congressional Record before consideration of the measure. Amends the Congressional Budget Act of 1974 to establish the CBO Poverty Impact Division to prepare and submit poverty impact statements to the chairs of House committees. TITLE XX--HALF IN TEN ACT TO CREATE A NATIONAL STRATEGY TO REDUCE POVERTY Establishes within HHS a Federal Interagency Working Group on Reducing Poverty, which shall develop a National Strategy to reduce the number of persons living in poverty in America by half within 10 years after release of the 2012 Census report on Income, Poverty and Health Insurance Coverage in the United States: 2011.
United States · United States Congress · 10 June 2015
Commonsense Reporting and Verification Act of 2015 This bill requires the Department of Treasury to implement and maintain a voluntary prospective reporting system for employers subject to the employer mandate under the Patient Protection and Affordable Care Act (PPACA). Employers satisfy the information return requirement if they voluntarily report general information about the health coverage offered to full-time employees. Employers satisfy the employee statement requirement if they provide statements to employees after receiving exchange notification that employee or spouse or dependent enrolled in a qualified health plan or qualified for premium tax credits or cost-sharing subsidies. The legislation amends the Internal Revenue Code to: (1) permit employers and health insurance issuers that provide minimum essential coverage to submit an information return with names and birth dates of covered dependents if the employer or health insurance issuer does not already collect or maintain their taxpayer identification numbers, and (2) permit electronic delivery of employee statement if employee consented previously to electronic delivery of other notices and does not refuse consent in writing. It directs the Government Accountability Office to: (1) evaluate the exchange notification and appeals processes for employers whose employee or spouse or dependent enrolls in a qualified health plan or qualifies for premium tax credits or cost-sharing subsidies, and (2) evaluate the prospective reporting system functionality. The legislation permits a health insurance exchange to automatically reenroll an individual into a qualified health plan after annually redetermining the individual's eligibility for premium tax credits or cost-sharing subsidies.
United States · United States Congress · 10 June 2015
No Subsidies Without Verification Act of 2015 This bill disallows the health plan premium assistance tax credit or cost-sharing reduction under the Patient Protection and Affordable Care Act before an individual's eligibility and the accurate amount of the credit or reduction is verified. Verification requires a review of the information provided by an applicant and resolution of any inconsistency between the information and the records of the Departments of the Treasury or Homeland Security or the Social Security Administration. Individuals are exempt from the penalty for not maintaining minimum essential coverage for any month for which a premium tax credit is being claimed and that begins before verification is completed. The premium tax credit and reduced cost-sharing are suspended for an individual for whom a subsidy was allowed before enactment of this Act until the individual's eligibility is verified. A special enrollment period is provided for an individual who terminated enrollment in a qualified plan during the period of suspension.
United States · United States Congress · 10 June 2015
Transportation Empowerment Act This bill prescribes a limitation on funding of transportation programs and projects for FY2016-FY2020. Appropriations out of the Highway Trust Fund (HTF) (other than the Mass Transit Account) are authorized for FY2016-FY2020, subject to a certain limitation, for specified core programs under the federal-aid highway program, including: emergency relief for highways and roads, the federal lands transportation program, and Federal Highway Administration administrative expenses. A state may transfer and use excess federal-aid highway funds for any surface transportation project (including mass transit and rail). Certain limits are placed on federal assistance to states for highway bridge replacement and rehabilitation to bridges on the federal-aid highway system. Beginning with FY2015, a highway construction or improvement project shall not be considered a federal project: unless and until a state expends federal funds for the construction portion of the project, solely by reason of the state expenditure of federal funds before the construction phase of the project (including for any environmental document or design work), or upon state reimbursement to the federal government of the federal costs of such projects. The Internal Revenue Code is amended to make amounts in the HTF available for expenditure for core highway programs through FY2022. The Department of the Treasury shall pay from the HTF into the Treasury general fund amounts equivalent to the floor stocks refunds made before July 1, 2022, as well as into the Airport and Airway Trust Fund amounts equivalent to certain aviation fuel taxes received before October 1, 2022. A motor fuel tax rate schedule is prescribed for the financing of core highway programs. Treasury authority to make certain transfers to the Mass Transit Account shall be terminated at the end of FY2016, at which time Treasury shall transfer all amounts from the Mass Transit Account to the Highway Account. The national highway performance program is revised to repeal program requirements for specified National Highway System transportation improvement projects, including environmental mitigation projects. The surface transportation program is revised to eliminate from eligibility for program assistance: carpool projects, fringe and corridor parking facilities and programs, including electric vehicle and natural gas vehicle infrastructure, and bicycle transportation and pedestrian walkways projects; transportation alternatives; and environmental mitigation projects, including environmental restoration and pollution abatement projects. Also repealed are: the obligation of a state to use a portion of program funds for replacement or rehabilitation of off-system bridges, metropolitan transportation planning requirements for federal-aid highways, and the authorization of federal assistance to states for historic bridges. Certain requirements of the highway safety improvement program are revised or repealed, eliminating eligibility for projects for pedestrian or bicyclist safety or safety of persons with disabilities. The congestion mitigation and air quality improvement program and the transportation alternatives program are repealed. Appropriations out of the HTF (other than the Mass Transit Account) are authorized for FY2016-FY2020 for the highway research and development program. Treasury shall allocate to the states for surface transportation projects (including mass transit and rail) any excess highway tax receipts appropriated to the HTF in FY2016-FY2019. Excise taxes on gasoline, diesel fuel or kerosene, and diesel-water fuel emulsion are reduced. Credits or refunds are required for certain floor stocks taxes on liquids imposed before October 1, 2020. This Act shall become effective only if the Office of Management and Budget certifies that it is deficit neutral.
United States · United States Congress · 10 June 2015
Sets forth the rule for consideration of the Senate amendment to the bill (H.R. 1314) to amend the Internal Revenue Code of 1986 to provide for a right to an administrative appeal relating to adverse determinations of tax-exempt status of certain organizations, and providing for consideration of the Senate amendments to the bill (H.R. 644) to amend the Internal Revenue Code of 1986 to permanently extend and expand the charitable deduction for contributions of food inventory.
United States · United States Congress · 10 June 2015
American Opportunity Carbon Fee Act of 2015 Amends the Internal Revenue Code to impose fees on: (1) fossil fuel products producing carbon dioxide emissions, including coal, petroleum products, and natural gas; (2) fluorinated greenhouse gases; (3) emissions of any greenhouse gas from any greenhouse gas emissions source; and (4) methane emissions. Directs the Department of the Treasury to: (1) establish, implement, and report on a program to collect data on methane emissions by major non-natural sources, including emissions attributable to the extraction and distribution of coal, petroleum products, and natural gas; (2) pay a refund of fees imposed by this Act to exporters of energy-intensive manufactured goods; (3) make one $500 payment each calendar year to certain social security beneficiaries, veterans, and disabled individuals; (4) make cost mitigation grants to states to assist low-income and rural households and provide job training and worker transition assistance; and (5) establish a website to make regular disclosures concerning revenue, tax savings, and benefits attributable to this Act. Reduces the maximum income tax rate on corporations to 29% of taxable income over $75,000. Allows a new carbon fee offset tax credit for the lesser of: (1) 6.2% of earned income, or (2) $500.
United States · United States Congress · 10 June 2015
Partner with Korea Act Amends the Immigration and Nationality Act to create an E-4 treaty trader visa category for up to 15,000 nationals of the Republic of Korea (South Korea) each fiscal year who are coming to the United States solely to perform specialty occupation services and with respect to whom the Secretary of Labor has certified to the Secretary of Homeland Security and the Secretary of State that the intending employer has filed an attestation concerning U.S. worker protections with the Secretary of Labor.
United States · United States Congress · 10 June 2015
Jurassic Pork Act This bill rescinds unused earmarks previously appropriated to the Department of Transportation (DOT) and transfers the balances to the Highway Trust Fund. Under the House and Senate rules, an earmark is a provision or report language included primarily at the request of a Member of Congress providing, authorizing, or recommending a specific amount of discretionary budget authority, credit authority, or other spending authority for a contract, loan, loan guarantee, grant, loan authority, or other expenditure with or to an entity, or targeted to a specific state, locality or congressional district, other than through a statutory or administrative formula-driven or competitive award process. Under this bill, earmarks provided to DOT are unused and rescinded if more than 90% of the funding remains available for obligation at the end of the 9th fiscal year following the year the earmark was made available. DOT may delay the rescission if it determines that an additional obligation is likely to occur during the 10th year after funds were made available. The bill requires each federal agency to submit an annual report to the Office of Management and Budget (OMB) identifying: (1) each earmark for a project that is ineligible for funding, (2) projects for which funding has been made available under an earmark, and (3) projects with unobligated balances. OMB must submit to Congress and post on its website an annual report including an accounting of unobligated earmarks, rescissions resulting from this bill, and DOT earmarks scheduled to be rescinded.
United States · United States Congress · 10 June 2015
Transportation Empowerment Act This bill prescribes a limitation on funding of transportation programs and projects for FY2016-FY2020. Appropriations out of the Highway Trust Fund (HTF) (other than the Mass Transit Account) are authorized for FY2016-FY2020, subject to a certain limitation, for specified core programs under the federal-aid highway program, including: emergency relief for highways and roads, the federal lands transportation program, and Federal Highway Administration administrative expenses. A state may transfer and use excess federal-aid highway funds for any surface transportation project (including mass transit and rail). Certain limits are placed on federal assistance to states for highway bridge replacement and rehabilitation to bridges on the federal-aid highway system. Beginning with FY2015, a highway construction or improvement project shall not be considered a federal project: unless and until a state expends federal funds for the construction portion of the project, solely by reason of the state expenditure of federal funds before the construction phase of the project (including for any environmental document or design work), or upon state reimbursement to the federal government of the federal costs of such projects. The Internal Revenue Code is amended to make amounts in the HTF available for expenditure for core highway programs through FY2022. The Department of the Treasury shall pay from the HTF into the Treasury general fund amounts equivalent to the floor stocks refunds made before July 1, 2022, as well as into the Airport and Airway Trust Fund amounts equivalent to certain aviation fuel taxes received before October 1, 2022. A motor fuel tax rate schedule is prescribed for the financing of core highway programs. Treasury authority to make certain transfers to the Mass Transit Account shall be terminated at the end of FY2016, at which time Treasury shall transfer all amounts from the Mass Transit Account to the Highway Account. The national highway performance program is revised to repeal program requirements for specified National Highway System transportation improvement projects, including environmental mitigation projects. The surface transportation program is revised to eliminate from eligibility for program assistance: carpool projects, fringe and corridor parking facilities and programs, including electric vehicle and natural gas vehicle infrastructure, and bicycle transportation and pedestrian walkways projects; transportation alternatives; and environmental mitigation projects, including environmental restoration and pollution abatement projects. Also repealed are: the obligation of a state to use a portion of program funds for replacement or rehabilitation of off-system bridges, metropolitan transportation planning requirements for federal-aid highways, and the authorization of federal assistance to states for historic bridges. Certain requirements of the highway safety improvement program are revised or repealed, eliminating eligibility for projects for pedestrian or bicyclist safety or safety of persons with disabilities. The congestion mitigation and air quality improvement program and the transportation alternatives program are repealed. Appropriations out of the HTF (other than the Mass Transit Account) are authorized for FY2016-FY2020 for the highway research and development program. Treasury shall allocate to the states for surface transportation projects (including mass transit and rail) any excess highway tax receipts appropriated to the HTF in FY2016-FY2019. Excise taxes on gasoline, diesel fuel or kerosene, and diesel-water fuel emulsion are reduced. Credits or refunds are required for certain floor stocks taxes on liquids imposed before October 1, 2020. This Act shall become effective only if the Office of Management and Budget certifies that it is deficit neutral.
United States · United States Congress · 10 June 2015
Fair Elections Now Act Amends the Federal Election Campaign Act of 1971 (FECA) with respect to: eligibility and qualifying contribution requirements and benefits of fair elections financing of Senate election campaigns, establishment of a Fair Elections Fund, eligibility for Fund allocations, contribution and expenditure requirements, a public debate requirement, certification of whether or not a federal election candidate is a participating candidate, benefits for participating candidates, 600% matching payments to candidates for certain small dollar contributions, political advertising vouchers, establishment of a Fair Elections Oversight Board, civil penalties for violation of contribution and expenditure requirements, prohibition of joint fundraising committees with any political committee other than a candidate's authorized committee, and an exception to a specified limitation on coordinated expenditures by political party committees with participating candidates for any expenditure from a qualified political party-participating candidate coordinated expenditure fund. Amends the Communications Act of 1934 to: (1) prohibit the preemption of the use of a broadcasting station by a legally qualified Senate candidate who has purchased and paid for such use, (2) revise Federal Communications Commission (FCC) authority to revoke licenses for broadcasting stations who fail to provide access to Senate candidates, and (3) revise the formula for determining reduced broadcast rates for participating candidates in certain circumstances. Directs the FCC to initiate a rulemaking proceeding to establish a standardized form to be used by broadcasting stations to record and report the purchase of advertising time by or on behalf of a candidate for nomination for election, or for election, to federal elective office. Amends FECA to: (1) empower the Federal Election Commission (FEC) to petition the U.S. Supreme Court for a writ of certiorari to appeal a civil action; (2) require all designations, statements, and reports required to be filed under FECA to be filed directly with the FEC, and in computer-accessible electronic form; and (3) reduce from 48 to 24 hours after their receipt the deadline for the FEC to make designations, statements, reports, or notifications available to the public in the FEC office and on the Internet. Amends the Internal Revenue Code to allow a refundable tax credit in the amount of 50% of the qualified My Voice Federal Senate campaign contributions paid or incurred by the taxpayer during the taxable year. Limits such credit to a maximum $50 (twice such amount in the case of a joint return). Prohibits any such credit to any taxpayer who made aggregate contributions in excess of $300 during the taxable year to any single federal Senate candidate or to any political committee established and maintained by a national party. Imposes an excise tax on any payment made pursuant to a U.S. government contract to any person that is not a state or local government, a foreign nation, or a tax-exempt organization and that has contracts with the U.S. government in excess of $10 million. Sets the rate of such tax imposed on any payment to a qualified person under any such contract at 0.50% of the amount paid and limits the aggregate annual amount of tax so imposed for any calendar year to not more than $500,000. Expresses the sense of the Senate that the tax revenues raised by this Act should be used for the financing of a Fair Elections Fund and the public financing of Senate elections.
United States · United States Congress · 9 June 2015
Sets forth the rule for consideration of the bill (H.R. 2685) making appropriations for the Department of Defense for the fiscal year ending September 30, 2016, and for other purposes, and providing for consideration of the bill (H.R. 2393) to amend the Agricultural Marketing Act of 1946 to repeal country of origin labeling requirements with respect to beef, pork, and chicken.
United States · United States Congress · 9 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 · 9 June 2015
Right Start Child Care and Education Act of 2015 Amends the Internal Revenue Code to: (1) increase the rates and maximum allowable amount of the tax credit for employer-provided child care facilities; (2) increase the eligibility threshold amount and rate of the household and dependent care tax credit and make such credit refundable; (3) allow a new $2,000 tax credit for child care providers who hold a bachelor's degree in early childhood education, child care, or a related degree and who provide at least 1,200 hours of child care services in a taxable year; and (4) increase the tax exclusion for employer-provided dependent care assistance.
United States · United States Congress · 9 June 2015
Tanning Tax Repeal Act of 2015 Amends the Internal Revenue Code to repeal the 10% excise tax on indoor tanning services.
United States · United States Congress · 9 June 2015
Sunlight for Unaccountable Non-profits Act or the SUN Act Amends the Internal Revenue Code to require: (1) the annual tax return information for tax-exempt organizations and deferred compensation plans to be made available to the public at no charge and in an open structured data format that is processable by computers, with the information easy to find, access, reuse, and download in bulk; and (2) the disclosure of the names and addresses of contributors of $5,000 or more to tax-exempt organizations that participate or intervene in political campaigns on behalf of, or in opposition to, any candidate for public office. Authorizes the Internal Revenue Service to withhold from public inspection any social security account number included on the information return of a tax-exempt organization (i.e., Form 990).
United States · United States Congress · 9 June 2015
Reimburse Educators who Pay for Academic Year Supplies Act of 2015 or the REPAY Supplies Act of 2015 This bill amends the Internal Revenue Code to: (1) make permanent the deduction from gross income (above-the-line deduction) for certain expenses of elementary and secondary school teachers, and (2) allow such deduction to an individual who is a teacher or aide under a Head Start program for at least 700 hours during a school year.
United States · United States Congress · 4 June 2015
Receiving Electronic Statements To Improve Retiree Earnings Act This bill amends the Employee Retirement Income Security Act of 1974 (ERISA) and the Internal Revenue Code to authorize a document of any type that is required or permitted to be furnished to a retirement plan participant, beneficiary, or other individual to be furnished in electronic form if: (1) the system for furnishing such a document is designed to result in effective access to the document; (2) an annual paper notice is provided to each pension plan participant, beneficiary, or other individual that describes the selection of the specific electronic means for the furnishing of such document; and (3) the electronically-furnished document is prepared and furnished in an appropriate style and format and includes a notice that apprises the recipient of the significance of the document.
United States · United States Congress · 4 June 2015
American Health Care Reform Act of 2015 This bill repeals the Patient Protection and Affordable Care Act and the health care provisions of the Health Care and Education Reconciliation Act of 2010, effective January 1, 2016. Provisions amended by repealed provisions are restored. This bill amends the Internal Revenue Code to allow an income tax standard deduction for health insurance. Provisions regarding health savings accounts (HSAs) are revised, including to raise contribution limits and to expand the products and services that may be paid for using an HSA. Group health plans may vary premiums and cost-sharing based on participation in a wellness program. This bill amends the Public Health Service Act to require the Department of Health and Human Services (HHS) to provide grants to states for high risk health insurance pools. Individual health insurance coverage is governed by the laws of the state designated by the health insurance issuer. This bill amends title XI (General Provisions) of the Social Security Act to require the Center for Medicare and Medicaid Services to publish Medicare claims and payment data. This bill amends the Employee Retirement Income Security Act of 1974 (ERISA) to provide for association health plans, which are group health plans sponsored by certain business associations. Veterans with certain service-related disabilities or who have been awarded a medal of honor must be provided access to medical services though specified entities other than the Department of Veterans Affairs. HHS must publish clinical practice guidelines. Independent medical review panels must review health care lawsuits in which the defendant alleges adherence to clinical practice guidelines. Federal courts have jurisdiction over health care lawsuits. This bill amends the Balanced Budget and Emergency Deficit Control Act of 1985 to revise non-security discretionary spending limits.
United States · United States Congress · 4 June 2015
Restoring Equity, Saving Coverage, and Undoing Errors Act of 2015 or the RESCUE America's Health Care Act of 2015 This bill applies only: (1) if the Supreme Court determines that the premium tax credit under the Patient Protection and Affordable Care Act (PPACA) is not applicable to health plans purchased through the federal health insurance exchange, and (2) in states without a state health insurance exchange. This bill amends the Internal Revenue Code to allow a tax credit for individuals with health insurance who are ineligible for federal health care and not enrolled in an employer-subsidized group health plan. The Department of the Treasury must make payments to health insurers on behalf of taxpayers eligible for the tax credit. This bill repeals certain provisions of PPACA and the Health Care and Education Reconciliation Act of 2010 relating to health insurance, health savings accounts, and health flexible spending accounts. Provisions amended by the repealed provisions are restored. Any health plan fulfills an individual's requirement to maintain minimum essential coverage. Dental plans no longer need to provide pediatric dental benefits to be offered on a health insurance exchange. This bill amends the Public Health Service Act to define individual health pools (IHPs) as nonprofit entities that form health insurance risk pools. IHPs are prohibited from conditioning membership on an individual's health status and must offer the same coverage to all members. State benefit requirements and restrictions on premium variation do not apply to IHPs. Health insurers in the individual market must offer coverage to all individuals. A health insurer may exclude coverage for a preexisting condition or vary premiums based on health status only for individuals who have not had continuous coverage for the last 18 months.
United States · United States Congress · 4 June 2015
Charity Care Expansion Act of 2015 Amends the Internal Revenue Code to allow a physician a tax deduction equal to the amount such physician would have otherwise charged for charity medical care provided on a volunteer or pro bono basis through a pre-existing agreement between the physician and a health care clinic or other organization providing health care to underserved or low-income individuals. Imposes an overal limitation on such deduction equal to 10% of the physician's gross income derived from physicians' services (as defined by the Social Security Act) or $10,000 for physicians who do not have income derived from physicians' services. Repeals the block grant program for preventive health and health services under the Public Health Service Act.
United States · United States Congress · 4 June 2015
VOW to Hire Heroes Extension Act of 2015 Amends the Internal Revenue Code to: (1) extend through 2018 the work opportunity tax credit for hiring a qualified veteran (defined as an unemployed veteran who is certified as being a member of a family receiving food stamp assistance and who is entitled to compensation for a service-connected disability), (2) revise tax credit eligibility requirements for documenting the status of veterans and their receipt of unemployment compensation, and (3) extend the payroll tax offset for such credit to certain for-profit employers. Directs the Internal Revenue Service, in consultation with the Department of Labor, to make annual reports on the effectiveness and cost-effectiveness of this Act in increasing the employment of veterans. Requires the Department of the Treasury to pay: (1) each U.S. possession (i.e., American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Commonwealth of Puerto Rico, and the U.S. Virgin Islands) with a mirror code tax system amounts equal to the loss to such possession due to this Act; and (2) each U.S. possession without such a tax system an amount estimated to equal the loss to such possession that would have occurred due to this Act if such a tax system had been in effect in that possession.
United States · United States Congress · 4 June 2015
Power Efficiency and Resiliency Act or the POWER Act Amends the Internal Revenue Code to: (1) allow a 30% energy tax credit for combined heat and power system property and increase the capacity limitations for such property, (2) extend until December 31, 2018, the placed-in-service deadline for such property, and (3) allow a 30% energy tax credit for waste heat to power property (property comprising a system generating electricity through the recovery of a qualified waste heat resource) placed in service before January 1, 2019. Includes within the definition of "qualified waste heat resource": (1) exhaust heat or flared gas from any industrial process; (2) waste gas or industrial tail gas that would otherwise be flared, incinerated, or vented; and (3) a pressure drop in any gas for an industrial or commercial process. Excludes from such definition any heat resource from a process the primary purpose of which is the generation of electricity utilizing a fossil fuel or nuclear energy.
United States · United States Congress · 4 June 2015
Bolstering Our Nation's Deficient Structures Act of 2015 or the BONDS Act Amends the Internal Revenue Code, with respect to build America bonds, to: (1) make permanent the issuance authority for such bonds and the authority for payments to bond issuers, (2) make phased reductions in the credit percentage to bondholders and in the percentage of payments to issuers of such bonds, (3) make federal wage rate and other grant requirements applicable to such bonds, (4) allow refundings of currently-issued bonds, and (5) allow the use of such bonds to fund capital expenditures for levees and flood control projects. Provides for an increase in payments to issuers of build America bonds to compensate for reductions in the amount of such payments due to sequestration.
United States · United States Congress · 4 June 2015
Ships to be Recycled in the States Act or the STORIS Act This bill requires the Department of Transportation (DOT), in coordination with the Department of the Navy, to report to Congress on the program for disposal of government-owned merchant vessels as well as on any other disposal of obsolete government-owned vessels. The Government Accountability Office shall audit all excess federal government vessel sales contracts, including resulting receivables and expenditures, entered into by the Maritime Administration during a specified period. The bill repeals authority to scrap any vessel sold from the National Defense Reserve Fleet in an approved foreign market without obtaining additional separate DOT approval to transfer the vessel to a person not a U.S. citizen. The Floyd D. Spence National Defense Authorization Act for Fiscal Year 2001 is amended to revise requirements for the selection of qualified scrapping facilities. The Toxic Substances Control Act is amended to declare that nothing in the mandate for the Environmental Protection Agency (EPA) to regulate polychlorinated biphenyls (PCBs) shall be construed to prohibit the dismantling of a vessel or marine structure in order to recycle recovered materials. If PCBs are found or suspected, the person dismantling the vessel or marine structure must comply with specified requirements for informing the EPA and disposing of the PCBs. The bill repeals authorization for any foreign country to apply for an obsolete vessel to be used for an artificial reef. The Maritime Administration shall make public on its website the full text of each memorandum of agreement and similar agreement between the Maritime Administration and any other agency, department, or person.
United States · United States Congress · 4 June 2015
School Building Fairness Act of 2015 This bill amends the Elementary and Secondary Education Act of 1965 (ESEA) to direct the Department of Education to allocate funds to states for competitive matching grants to local educational agencies (LEAs) for school repair, renovation, and construction, reserving 1% of the grant funds for assistance to outlying areas and Indian schools. In awarding such grants to LEAs, the state must consider: (1) the percentage of poor children each LEA serves; (2) the condition of their public schools or need for additional schools; (3) the extent to which they will comply with certain green building standards; (4) their fiscal capacity to cover repairs, renovations, and construction without such a grant; and (5) the likelihood that they will maintain repaired, renovated, or newly constructed schools in good condition. With respect to high-need and rural LEAs, a state must award at least the same proportion of this Act's LEA funds for the state that they received of total LEA school improvement funds for the state under part A of Title I of the ESEA. A portion of a state's allocation must be reserved for a database of public school facility inventory, condition, design, and utilization. The National Center for Education Statistics shall study the condition of public elementary and secondary schools and analyze trends in spending for their repair, renovation, and construction.
United States · United States Congress · 4 June 2015
Build America Bonds Act of 2015 Amends the Internal Revenue Code, with respect to build America bonds, to: (1) make permanent the issuance authority for such bonds and the authority for payments to bond issuers, (2) make phased reductions in the credit percentage to bondholders and in the percentage of payments to issuers of such bonds, (3) make federal wage rate and other grant requirements applicable to such bonds, (4) allow refundings of currently-issued bonds, and (5) allow the use of such bonds to fund capital expenditures for levees and flood control projects. Provides for an increase in payments to issuers of build America bonds to compensate for reductions in the amount of such payments due to sequestration.
United States · United States Congress · 4 June 2015
Protecting Volunteer Firefighters and Emergency Responders Act This bill amends the Internal Revenue Code to exclude services rendered by bona-fide volunteers providing firefighting and prevention services, emergency medical services, or ambulance services to a state or local government or a tax-exempt charitable organization from the category of services usually rendered by an employee of an applicable large employer subject to the mandate to provide minimum essential health care coverage under the Patient Protection and Affordable Care Act (PPACA), thus exempting such employers from PPACA requirements with respect to such volunteers. The bill defines "bona fide volunteer" as an employee of any government entity and any tax-exempt charitable organization whose only compensation is in the form of: (1) reimbursement for (or reasonable allowance for) reasonable expenses incurred in the performance of volunteer services, or (2) reasonable benefits (including length-of-service awards) and nominal fees customarily paid by similar entities for the services of volunteers.
United States · United States Congress · 4 June 2015
Power Efficiency and Resiliency Act or the POWER Act Amends the Internal Revenue Code to: (1) allow a 30% energy tax credit for combined heat and power system property and increase the capacity limitations for such property, (2) extend until December 31, 2018, the placed-in-service deadline for such property, and (3) allow a 30% energy tax credit for waste heat to power property (property comprising a system generating electricity through the recovery of a qualified waste heat resource) placed in service before January 1, 2019. Includes within the definition of "qualified waste heat resource": (1) exhaust heat or flared gas from any industrial process; (2) waste gas or industrial tail gas that would otherwise be flared, incinerated, or vented; and (3) a pressure drop in any gas for an industrial or commercial process. Excludes from such definition any heat resource from a process the primary purpose of which is the generation of electricity utilizing a fossil fuel or nuclear energy.
United States · United States Congress · 4 June 2015
Truth in Settlements Act of 2015 Sets forth new requirements for the public disclosure of any covered settlement agreement entered into by a federal executive agency. Defines "covered settlement agreement" as a settlement agreement (including a consent decree) that: (1) is entered into by an executive agency, (2) relates to an alleged violation of federal civil or criminal law, and (3) requires the payment of not less than $1 million by one or more non-federal persons (entities not within the federal government). Requires the head of each executive agency to make publicly available on the agency website a list of each covered settlement agreement entered into by the agency, which shall include: (1) the names of the parties to the settlement agreement and the date of such agreement; (2) a description of the claims that were settled under the agreement; (3) the amount each party to the agreement is obligated to pay under the terms of the agreement and the total amounts required to be paid; and (4) for each settling party, the amount the settling party is obligated to pay that has been expressly specified as a civil penalty or fine and as not deductible for tax purposes. Requires: (1) such information to remain publicly available for not less than 5 years, beginning on the date of the agreement; and (2) a copy of a covered settlement agreement to remain publicly available for a period of not less than 1 year, beginning on the date of the agreement, or for not less than 5 years for an agreement under which a non-federal person is required to pay not less than $50 million. Limits the disclosure of provisions of a covered settlement agreement that are subject to a confidentiality agreement. Requires the issuer of securities subject to reporting requirements under the Securities Exchange Act of 1934 to describe in required reports any claim of a tax deduction relating to a payment under a covered settlement agreement.
United States · United States Congress · 3 June 2015
American Job Creation and Investment Promotion Reform Act of 2015 This bill amends the Immigration and Nationality Act to extend the EB-5 regional center program through September 30, 2020. A regional center shall operate within a defined geographic area, and shall be consistent with the purpose of concentrating pooled investment and creating a significant economic impact within such area. Up to 90% of the employment creation requirements for an EB-5 visa regional center investor (alien investor) may be satisfied through indirect job creation. Job creation credit based on capital investment by non-alien entrepreneurs is limited. Approved regional centers must give advance notice to the Department of Homeland Security (DHS) of significant proposed changes to their organizational structure, ownership, or administration, which must then be approved by DHS. A commercial enterprise associated with a regional center shall file an application with, and obtain approval from, DHS for each investment offering to aliens seeking alien investor classification, which shall include: (1) a comprehensive business plan, (2) an economic analysis of estimated job creation, and (3) documents filed with the Securities and Exchange Commission. For a capital investment in a designated targeted employment area, at least 50% of the estimated job creation shall be expected to occur within a combined statistical area or a metropolitan statistical area, or if the targeted employment area is outside of such an area, in any county that is included in or adjacent to the targeted employment area. DHS shall deny or revoke the approval of a business plan application with any investment or business arrangement that: (1) presents a threat to public safety or national security; or (2) presents a significant risk of criminal misuse, fraud, or abuse. DHS shall establish a process for premium processing of business plan applications. Sanctions are provided for a regional center or affiliated individual that has violated any certification requirement or that is conducting itself in a manner inconsistent with its designation. A regional center shall be terminated from program participation for specified violations. A regional center shall monitor and supervise all offers, purchases, and sales of securities made by associated parties to ensure compliance with U.S. securities laws. The EB-5 Integrity Fund is established in the Treasury. An annual $20,000 fee shall be collected from each regional center. An alien investor shall demonstrate that the required capital and any administrative funds were obtained from a lawful source and through lawful means. If a regional center or regional center associated commercial enterprise has its designation or participation terminated for reasons relating to fraud, intentional material misrepresentation, criminal misuse, or threats to public safety or national security, any person associated with that regional center, including an alien investor, shall be permanently barred from future program participation if the person was a knowing participant in the conduct that led to the termination. An alien entrepreneur who has invested the requisite capital for at least 24 months before admission shall obtain the status of an alien lawfully admitted for permanent residence without a conditional basis upon approval of the required petition. If DHS determines that the approval of any petition or the conditional permanent resident status granted to an alien entrepreneur is contrary to the U.S. national interest for reasons of fraud, misrepresentation, criminal misuse, or threats to public safety or national security, DHS shall notify the alien of that determination and deny the petition or terminate the permanent resident status of the alien and family members. The number of fiscal year EB-5 (employment creation) visas is increased for qualified immigrants who invest in a new commercial enterprise which, in addition to creating jobs in a targeted employment area, will invest the required capital in such area. Designation of a non-targeted unemployment area as a targeted employment area shall be valid for renewable two-year periods. The minimum investment amounts are increased for non-targeted employment areas and targeted employment areas. The child of an alien investor whose conditional permanent resident status is terminated shall continue to be considered a child of the alien investor for purposes of a subsequent immigrant petition by the alien investor if the child remains unmarried and the alien investor's subsequent petition is filed within one year after termination of status. Concurrent filing of EB-5 petitions and applications is authorized for status adjustment to conditional lawful permanent resident. An alien petitioning for classification as an alien investor may file a petition with DHS only after approval of an investment in a commercial enterprise. The U.S. Citizenship and Immigration Service shall set fees for services at a level sufficient to ensure the full recovery of the costs of providing those services, including the cost of ensuring that adjudication is completed not later than: 120 days for a regional center, 120 days after receiving an application for approval of investment in a commercial enterprise, 150 days after receiving a petition from an alien desiring to be classified as an alien investor, and 180 days after receiving a petition from an alien for removal of conditional permanent resident status. DHS employees may not give specified preferential treatment to any organization or individual in connection with any aspect of the EB-5 regional center investor visa program.
United States · United States Congress · 3 June 2015
Fairness for Crime Victims Act of 2015 This bill amends the Congressional Budget Act of 1974 to establish a point of order in the Senate and House of Representatives against any provision in an appropriation measure, amendment, motion, or conference report that: (1) contains a change in mandatory program spending, (2) reduces budget authority in the current year but does not reduce outlays over time, and (3) limits obligations from the Crime Victims Fund during a fiscal year to less than the average amount deposited into the Fund during the previous three fiscal years. The bill permits a Senator to raise a point of order to strike such provision or to prevent its incorporation through amendment or motion. If the point of order is sustained by the Chair, the provision is stricken and may not be offered as an amendment from the floor. A motion to waive or suspend the point of order, or a motion to sustain an appeal of the ruling the Chair on such point of order, requires the affirmative vote of three-fifths of Members. It also prohibits consideration of such provision in the House of Representatives.
United States · United States Congress · 3 June 2015
Consumer Debt Forgiveness Tax Relief Act of 2015 Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, income that is imputed to the discharge of qualified consumer indebtedness. Defines "qualified consumer indebtedness" as any indebtedness of a natural person arising out of a transaction in which the money, property, or services that are the subject of the transaction are primarily for personal, family, or household purposes. Provides that the aggregate amount of discharged indebtedness excludible from gross income shall not exceed the excess of $2,500 over the aggregate amounts treated as qualified consumer indebtedness for all prior taxable years.
United States · United States Congress · 3 June 2015
Tax Exemptions for American Medalists Act of 2015 or the TEAM Act Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, the value of any medal or prize money received on account of competition in the Olympic Games.
United States · United States Congress · 3 June 2015
Amends the Internal Revenue Code to allow an Indian tribal government to be a shareholder of an S corporation.
United States · United States Congress · 2 June 2015
Patriot Employer Tax Credit Act Amends the Internal Revenue Code to allow a Patriot employer a business-related tax credit for up to 10% of the first $15,000 of wages paid to any employee in a taxable year. Sets forth criteria for designation as a Patriot employer, including requirements that such employer: (1) maintains its headquarters in the United States and does not expatriate to avoid payment of U.S. income taxes, (2) complies with the employer mandate to provide minimum essential health care coverage to its employees under the Patient Protection and Affordable Care Act, (3) compensates at least 90% of its employees at a level that is 156% of the federal poverty level for a family of three and provides 90% of its employees with a basic level of retirement benefits, (4) provides for differential wage payments to its employees who are members of the Uniformed Services, and (5) increases the number of its employees performing substantially all of their services inside the United States to offset the number of employees who work outside the United States. Sets forth a rule for the deferral of the tax deduction for foreign-related interest expense.
United States · United States Congress · 2 June 2015
Patriot Employer Tax Credit Act Amends the Internal Revenue Code to allow a Patriot employer a business-related tax credit for up to 10% of the first $15,000 of wages paid to any employee in a taxable year. Sets forth criteria for designation as a Patriot employer, including requirements that such employer: (1) maintains its headquarters in the United States and does not expatriate to avoid payment of U.S. income taxes, (2) complies with the employer mandate to provide minimum essential health care coverage to its employees under the Patient Protection and Affordable Care Act, (3) compensates at least 90% of its employees at a level that is 156% of the federal poverty level for a family of three and provides 90% of its employees with a basic level of retirement benefits, (4) provides for differential wage payments to its employees who are members of the Uniformed Services, and (5) increases the number of its employees performing substantially all of their services inside the United States to offset the number of employees who work outside the United States. Sets forth a rule for the deferral of the tax deduction for foreign-related interest expense.
United States · United States Congress · 2 June 2015
Manufacturing Reinvestment Account Act of 2015 Amends the Internal Revenue Code to establish tax-exempt manufacturing reinvestment accounts (MRAs) for taxpayers engaged in a manufacturing business. Allows such manufacturers to make tax deductible cash payments into an MRA of the lesser of their domestic manufacturing gross receipts for the taxable year or $500,000. Permits expenditures from an MRA for expenses for property to be used in the manufacturing business and expenses for employee job training and workforce development. Imposes a 10% tax on amounts in an MRA that are not distributed within 7 years. Terminates the tax deduction for payments to an MRA 10 years after the enactment of this Act.
United States · United States Congress · 1 June 2015
Intelligence Authorization Act for Fiscal Year 2016 Authorizes FY2016 appropriations for the conduct of intelligence and intelligence-related activities of the: (1) Office of the Director of National Intelligence (DNI); (2) Central Intelligence Agency (CIA); (3) Department of Defense (DOD); (4) Defense Intelligence Agency; (5) National Security Agency; (6) Departments of the Army, Navy, and Air Force; (7) Coast Guard; (8) Departments of State, the Treasury, Energy, and Justice; (9) Federal Bureau of Investigation; (10) Drug Enforcement Administration; (11) National Reconnaissance Office; (12) National Geospatial-Intelligence Agency; and (13) Department of Homeland Security. Allows the DNI, if it provides prior notification to Congress, to authorize employment of civilian personnel in excess of the number authorized for FY2016 when necessary for the performance of important intelligence functions. Authorizes appropriations for FY2016 for: (1) the Intelligence Community Management Account, and (2) the Central Intelligence Agency Retirement and Disability Fund. Prohibits initiation of a new special access program imposing access requirements for an intelligence-related activity or covert action that exceed those normally required for information at the same classification level, or of a transfer of funds from the Joint Improvised Explosive Device Defeat Fund or the Counterterrorism Partnerships Fund to be used for intelligence activities, unless the DNI or DOD: (1) notifies Congress at least 30 days before initiating the program or transfer, or (2) waives such prohibition in an emergency situation and notifies Congress within 48 hours after initiation of the program or transfer. Requires the DNI to designate an official to manage intelligence regarding the tactical use of tunnels by state and non-state actors. Prohibits the Intelligence Reform and Terrorism Prevention Act of 2004 from being construed to authorize the Privacy and Civil Liberties Oversight Board to gain access to information that an executive branch agency deems related to covert action. Requires the DNI to establish a formal internal reporting process for tracking requests for country clearance submitted to overseas DNI representatives by U.S. agencies. Prohibits funds from being used to respond to or share any non-public information related to intelligence activities carried out by the United States in response to a legislative or judicial inquiry from a foreign government into U.S. intelligence activities. Establishes a Cyber Threat Intelligence Integration Center within the Office of the DNI to: (1) serve as the primary organization within the federal government for analyzing and integrating all intelligence possessed or acquired by the United States pertaining to cyber threats; (2) ensure that appropriate federal agencies have access to and receive all-source intelligence support needed to execute cyber threat intelligence activities and perform independent, alternative analyses; (3) disseminate cyber threat analysis to the President and appropriate federal agencies and congressional committees; and (4) coordinate cyber threat intelligence activities and strategic planning for the federal government. Transfers from the DNI's Director of the Office of Business Transformation to the Chief Information Officer of the Intelligence Community the responsibility to make the certifications necessary to obligate funds for an intelligence community business system transformation that will have a total cost in excess of $3 million. Removes a requirement that the certifications for such a transformation be approved by a DNI governance board. Deems certified transformations to be in compliance with defense business system requirements. Includes the Inspector General of the Intelligence Community within the Council of the Inspectors General on Integrity and Efficiency. Authorizes the CIA Inspector General to request information or assistance from state or local governmental agencies. Allows the Government Accountability Office, notwithstanding a DNI directive governing access to intelligence information, to obtain information necessary to carry out an audit or review at the request of the congressional intelligence committees or pursuant to an intelligence authorization Act or a committee report, joint explanatory statement, or classified annex accompanying such an intelligence authorization Act. Prohibits funds authorized to be appropriated or otherwise made available to an element of the intelligence community from being used during the period beginning on the date of enactment of this Act and ending on December 31, 2016, to: (1) transfer or release to or within the United States, its territories, or possessions, Khalid Sheikh Mohammed or any other individual detained at the U.S. Naval Station in Guantanamo Bay, Cuba, as of October 1, 2009, who is not a U.S. citizen or a member of the U.S. Armed Forces and is in DOD custody or control or otherwise under detention; (2) construct or modify any facility in the United States, its territories, or possessions (except at the U.S. Naval Station in Guantanamo) to house a Guantanamo detainee for the purposes of detention or imprisonment in DOD custody or control; or (3) transfer or release a Guantanamo detainee in DOD custody or control to a combat zone.
United States · United States Congress · 1 June 2015
Business Activity Tax Simplification Act of 2015 Expands the federal prohibition against state taxation of interstate commerce to: (1) include taxation of out-of-state transactions involving all forms of property, including intangible personal property and services (currently, only sales of tangible personal property are protected); and (2) prohibit state taxation of an out-of-state entity unless such entity has a physical presence in the taxing state. Sets forth criteria for: (1) determining that a person has a physical presence in a state, and (2) the computation of the tax liability of affiliated businesses operating in a state.
United States · United States Congress · 1 June 2015
Homeless Veterans Assistance Fund Act of 2015 Amends the Internal Revenue Code to: (1) establish in the Treasury the Homeless Veterans Assistance Fund; (2) allow individual taxpayers to designate on their tax returns a specified portion (not less than $1) of any overpayment of tax, and to make a contribution of an additional amount, to be paid over to such Fund to provide services to homeless veterans; and (3) require the Departments of Veterans Affairs, Labor, and Housing and Urban Development, each year beginning with the President's annual budget submission for FY2017, to include a description of the use of funds from the Fund in the previous fiscal year and the proposed use of such funds for the next fiscal year.
United States · United States Congress · 1 June 2015
Sets forth the rule for consideration of the bill (H.R. 2577) making appropriations for the Departments of Transportation, and Housing and Urban Development, and related agencies for the fiscal year ending September 30, 2016, and for other purposes, and providing for consideration of the bill (H.R. 2578) making appropriations for the Departments of Commerce and Justice, Science, and Related Agencies for the fiscal year ending September 30, 2016.
United States · United States Congress · 1 June 2015
Expresses the sense of the House of Representatives that greater investment in the skilled and technical workforce is needed and all appropriate measures should be taken to ensure such workforce remains competitive by incentivizing states and private industry through tax credits, competitive grants, and other measures.