Taxation

Affordable Housing Credit Improvement Act of 2019

United States · United States Congress · 4 June 2019

Affordable Housing Credit Improvement Act of 2019 This bill revises provisions of the low-income housing tax credit and renames it as the affordable housing credit . The bill increases the per capita dollar amount of the credit and its minimum ceiling amount beginning in 2019 and extends the inflation adjustment for such amounts. The bill modifies tenant income eligibility requirements and the average income formula for determining such income. It also revises rules for student occupancy of rental units and tenant voucher payments and prohibits any refusal to rent to victims of domestic abuse. The bill further modifies the credit to establish a 4% minimum credit rate for certain housing projects, repeal the qualified census tract population cap, prohibit local approval and contribution requirements, increase the credit for certain projects designated to serve extremely low-income households, increase the credit for certain bond-financed projects designated by state agencies, eliminate the basis reduction for properties that receive certain energy-related tax benefits, and increase the population cap for difficult development areas (i.e., areas with high construction, land, and utility costs relative to area median gross income). The bill also includes Indian and rural areas as difficult development areas and modifies other requirements relating to casualty losses, acquisition credits, and foreclosures.

Storm Shelter Act of 2019

United States · United States Congress · 4 June 2019

Storm Shelter Act of 2019 This bill establishes a one-time refundable tax credit of up to $2,500 for the costs of installing a storm shelter to be used at a taxpayer's principal residence. To qualify for the credit, the residence may not be valued at more than $250,000.

Affordable Housing Credit Improvement Act of 2019

United States · United States Congress · 4 June 2019

Affordable Housing Credit Improvement Act of 2019 This bill revises provisions of the low-income housing tax credit and renames it as the affordable housing credit . The bill increases the per capita dollar amount of the credit and its minimum ceiling amount beginning in 2019 and extends the inflation adjustment for such amounts. The bill modifies tenant income eligibility requirements and the average income formula for determining such income. It also revises rules for student occupancy of rental units and tenant voucher payments and prohibits any refusal to rent to victims of domestic abuse. The bill further modifies the credit to establish a 4% minimum credit rate for certain housing projects, repeal the qualified census tract population cap, prohibit local approval and contribution requirements, increase the credit for certain projects designated to serve extremely low-income households, increase the credit for certain bond-financed projects designated by state agencies, eliminate the basis reduction for properties that receive certain energy-related tax benefits, and increase the population cap for difficult development areas (i.e., areas with high construction, land, and utility costs relative to area median gross income). The bill also includes Indian and rural areas as difficult development areas and modifies other requirements relating to casualty losses, acquisition credits, and foreclosures.

Business Activity Tax Simplification Act of 2019

United States · United States Congress · 3 June 2019

Business Activity Tax Simplification Act of 2019 This bill expands the federal prohibition against state taxation of interstate commerce to include taxation of out-of-state transactions involving all forms of property and services, including the furnishing or gathering of information and sales or transactions involving digital goods or services. (Under current law, the prohibition applies only to sales of tangible personal property.) The bill also (1) prohibits state taxation of an out-of-state entity unless the entity has a physical presence in the taxing state, (2) sets forth criteria for determining physical presence in a state, and (3) specifies requirements for computing the tax liability of affiliated businesses operating in a state.

Making appropriations for the Department of the Interior, environment, and related agencies for the fiscal year ending September 30, 2020, and for other purposes.

United States · United States Congress · 3 June 2019

Department of the Interior, Environment, and Related Agencies Appropriations Act, 2020 This bill provides FY2020 appropriations for the Department of the Interior, the Environmental Protection Agency (EPA), and related agencies. The bill provides appropriations to Interior for the Bureau of Land Management, the U.S. Fish and Wildlife Service, the National Park Service, the U.S. Geological Survey, the Bureau of Ocean Energy Management, the Bureau of Safety and Environmental Enforcement, the Office of Surface Mining Reclamation and Enforcement, the Bureau of Indian Affairs, the Bureau of Indian Education, Departmental Offices, and Department-Wide Programs. The bill provides appropriations to the EPA and the Forest Service. Within the Department of Health and Human Services, the bill provides appropriations for the Indian Health Service, the National Institute of Environmental Health Sciences, and the Agency for Toxic Substances and Disease Registry. The bill provides appropriations to several related agencies, including the Executive Office of the President for the Council on Environmental Quality and the Office of Environmental Quality; the Chemical Safety and Hazard Investigation Board; the Office of Navajo and Hopi Indian Relocation; the Institute of American Indian and Alaska Native Culture and Arts Development; the Smithsonian Institution; the National Gallery of Art; the John F. Kennedy Center for the Performing Arts; the Woodrow Wilson International Center for Scholars; the National Foundation on the Arts and Humanities, including the National Endowment for the Arts and the National Endowment for the Humanities; the Commission of Fine Arts; the Advisory Council on Historic Preservation; the National Capital Planning Commission; the U.S. Holocaust Memorial Museum; the Dwight D. Eisenhower Memorial Commission; and the World War I Centennial Commission. Additionally, the bill sets forth requirements and restrictions for using funds provided by this and other appropriations Acts.

Student Loan Tax Elimination Act

United States · United States Congress · 3 June 2019

Student Loan Tax Elimination Act This bill eliminates the origination fee on federal student loans. Origination fees are the fees lenders charge for processing new loan applications.

Permanently Authorizing PILT Act

United States · United States Congress · 30 May 2019

Permanently Authorizing PILT Act This bill permanently reauthorizes the Payment in Lieu of Taxes Program. This program compensates local governments for tax revenue lost due to tax-exempt federal lands within their boundaries.

To amend section 1065 of title 10, United States Code, as added by the John S. McCain National Defense Authorization Act for Fiscal Year 2019, to extend certain morale, welfare, and recreation privileges to Foreign Service officers on mandatory home leave.

United States · United States Congress · 30 May 2019

This bill makes Foreign Service officers on mandatory home leave eligible to use certain military lodging on the same basis as an Armed Forces member entitled to retired or retainer pay. The lodging facilities are those operated by the Department of Defense for the morale, welfare, and recreation of members.

CLEANER Buildings Act

United States · United States Congress · 30 May 2019

Commercial, Low Emissions And Net Energy Reduction Buildings Act or the CLEANER Buildings Act This bill extends the tax deduction for energy efficient commercial buildings through December 31, 2019. (Under current law, the deduction expired after December 31, 2017.)

Career Advancement through New Skills Act

United States · United States Congress · 28 May 2019

Career Advancement through New Skills Act This bill allows a tax credit for employers that is equal to 25% of the qualified education and training expenses paid or incurred for employees. The expenses taken into account for the credit may not exceed $5,000 with respect to any employee for any taxable year. "Qualified education and training expenses" must be for a program specifically designed to maintain or improve skills of the employee which are necessary or useful either (1) in the employee's current position with the employer, or (2) in another position with the employer to which the employer reasonably anticipates the employee may transfer. The credit does not apply to expenses for education or training programs that are provided by the employer or by certain family members or business partners of the employer.

Student Loan Borrowers’ Bill of Rights Act of 2019

United States · United States Congress · 24 May 2019

Student Loan Borrowers' Bill of Rights Act of 2019 This bill permits a borrower to discharge a student loan in a bankruptcy case and establishes requirements concerning (1) student loan debt collection, (2) student loan forgiveness, (3) options for student loan payments, (4) the exclusion of discharged student loan debt from an individual's gross income, and (5) loan defaults. Specifically, the bill allows federal or private student loans to be discharged in bankruptcy cases and reinstates the six-year statute of limitations for certain student loans. The Department of Education must cancel 50% of the balance of the interest and principal due on student loans for borrowers who make 60 monthly payments on such loans after October 1, 2019, and work at a public service job for 5 years during the repayment period. In addition, the bill protects borrowers from efforts to collect student loan debt from (1) offsets of Social Security, railroad retirement, or black lung benefits; (2) wage garnishment; or (3) offsets of tax refunds. The bill amends the Internal Revenue Code to (1) exclude discharged student loan debt from an individual's gross income, and (2) allow distributions from qualified tuition programs (known as 529 plans) to be used for student loan payments. The bill makes parent PLUS loans eligible for income-based repayment plans. Finally, the bill prohibits evidence of an individual's default on a federal student loan from being used (1) in proceedings involving the individual's professional or vocational license, or (2) to prohibit the individual from accessing transcripts and degrees.

Allied Nations Travel Modernization Act of 2019

United States · United States Congress · 23 May 2019

Allied Nations Travel Modernization Act of 2019 This bill allows a country to qualify for the Visa Waiver Program by having a low rate of visa overstays by its nationals and making certain commitments to defense spending as part of the North Atlantic Treaty Organization (NATO). A country may qualify or maintain qualification for the Visa Waiver Program if (1) the nationals of that country did not overstay their U.S. nonimmigrant visas at a rate higher than 2% during the last two fiscal years, (2) the country is a signatory to the Wales Summit Declaration and has committed for the last two fiscal years sufficient resources to meet its obligations under the declaration, and (3) the Department of State has not in the last fiscal year issued any travel advisory to that country other than exercise normal precautions . The Wales Summit Declaration is a NATO document in which signatories agree to certain commitments, including certain minimum levels on annual defense spending.

End Drunk Driving Act of 2019

United States · United States Congress · 23 May 2019

End Drunk Driving Act of 2019 This bill directs the Department of Transportation (DOT) to implement federal motor vehicle safety standards that prevent operation of a motor vehicle when the operator is under the influence of alcohol. Such standards must prevent the operation of the motor vehicle if the operator's blood alcohol content is above the legal limit; and require, among other things, the technology to be reliable and accurate and easily maintained. DOT must withhold specified graduated percentages of a state's apportionment of federal-aid highway funds for FY2022-FY2024 (5% in each fiscal year thereafter) if the state has not enacted and is not enforcing certain laws to prevent repeat intoxicated driving. A state must require the installation of an ignition interlock device for a minimum of 180 days on each motor vehicle operated by an individual convicted of driving while intoxicated or driving under the influence.

Impaired Driving Repeat Offender Prevention Act

United States · United States Congress · 23 May 2019

Impaired Driving Repeat Offender Prevention Act This bill directs the Department of Transportation to withhold specified graduated percentages of a state's apportionment of certain federal-aid highway funds for FY2022-FY2024 (5% in each fiscal year thereafter), if the state has not enacted and is not enforcing certain laws to prevent repeat intoxicated driving. Specifically, a state must require the installation of an ignition interlock device for a minimum of 180 days on each motor vehicle operated by an individual convicted of driving while intoxicated or driving under the influence.

Steel Industry Preservation Act

United States · United States Congress · 23 May 2019

Steel Industry Preservation Act This bill extends and modifies the production tax credit for steel industry fuel. (Under current law, steel industry fuel is a fuel which is: (1) produced through a process of liquefying coal waste sludge and distributing it on coal, and (2) used as a feedstock for the manufacture of coke.) The bill modifies the tax credit for steel industry fuel to extend the credit period and the placed-in-service date, revise the definition of "steel industry fuel" to allow blends of coal and petroleum coke or other coke feedstock in the fuel, set forth ownership requirements, and specify requirements for treating an owner as producing and selling steel industry fuel. A taxpayer that produces steel industry fuel may elect to accept an increased tax credit in lieu of certain deductions for expenses in connection with the production of steel industry fuel. The bill specifies the treatment of the credit for the purpose of the alternative minimum tax. It also exempts transactions related to steel industry fuel from rules that restrict deductions and other tax benefits for activities that are not engaged in for profit or that do not have economic substance.

To amend the Internal Revenue Code of 1986 to clarify that payment of taxes on deferred foreign income in installments shall not prevent credit or refund of overpayments or increase estimated taxes.

United States · United States Congress · 23 May 2019

This bill amends the Internal Revenue Code to provide that installment payment of taxes on deferred foreign income shall not prevent a credit or refund of overpayments of tax or an increase in estimated taxes.

Filing Relief for Natural Disasters Act

United States · United States Congress · 23 May 2019

Filing Relief for Natural Disasters Act This bill authorizes the Internal Revenue Service (IRS) to postpone federal tax deadlines due to an emergency or disaster that has been declared under state law. The IRS may postpone the deadlines upon the request of the governor of the state (or the mayor, in the case of the District of Columbia) in which the emergency or disaster has been declared.

Freedom for Small Businesses Act of 2019

United States · United States Congress · 23 May 2019

Freedom for Small Businesses Act of 2019 This bill revises the tax deduction for qualified business income to (1) make such deduction permanent, (2) limit to 21% the top tax rate on qualified business income, (3) repeal the limitation on the deduction based on amount of wages paid, and (4) revise the definition of qualified trade or business to mean any trade or business other than the trade of business of performing services as an employee.

Making appropriations for the Department of Defense for the fiscal year ending September 30, 2020, and for other purposes.

United States · United States Congress · 23 May 2019

Department of Defense Appropriations Act, 2020 This bill provides FY2020 appropriations to the Department of Defense (DOD) for military activities. The bill excludes military construction, military family housing, civil works projects of the Army Corps of Engineers, and nuclear warheads, which are all considered in other appropriations bills. Within the DOD budget, the bill provides appropriations for Military Personnel; Operation and Maintenance; Procurement; Research, Development, Test and Evaluation; and Revolving and Management Funds. The bill provides appropriations for Other Department of Defense Programs, including the Defense Health Program, Chemical Agents and Munitions Destruction, Drug Interdiction and Counter-Drug Activities, and the Office of the Inspector General. The bill provides appropriations for (1) Related Agencies, including the Central Intelligence Agency Retirement and Disability System Fund and the Intelligence Community Management Account; and (2) Overseas Contingency Operations/ Global War on Terrorism. The bill also includes provisions that repeal the 2001 Authorization for Use of Military Force after 240 days; prohibit funds from being used to construct a wall, fence, border barriers, or border security infrastructure along the southern land border of the United States; prohibit funds from being used to deliver F-35 air vehicles or other F-35 weapon system equipment to Turkey; and direct the President to remove the Armed Forces from hostilities in or affecting Yemen unless a declaration of war or specific authorization has been enacted, with certain exceptions.

Adoption Tax Credit Refundability Act of 2019

United States · United States Congress · 23 May 2019

Adoption Tax Credit Refundability Act of 201 9 This bill makes the tax credit for adoption expenses refundable.

Improved Employment Outcomes for Foster Youth Act of 2019

United States · United States Congress · 23 May 2019

Improved Employment Outcomes for Foster Youth Act of 2019 This bill expands the Work Opportunity Tax Credit (WOTC) to include the hiring of qualified foster care transition youth. (The WOTC permits employers who hire individuals who are members of a targeted group [e.g., qualified veterans, ex-felons, SSI recipients] to claim a tax credit equal to a portion of the wages paid to those individuals.) A "qualified foster care transition youth" is any individual who is certified by the designated local agency as (1) not having attained age 27 as of the hiring date, and (2) as having been in foster care after attaining the age specified in provisions of the Social Security Act related to the John H. Chafee Foster Care Program for Successful Transition to Adulthood (currently 18 years of age).

Making appropriations for energy and water development and related agencies for the fiscal year ending September 30, 2020, and for other purposes.

United States · United States Congress · 23 May 2019

Energy and Water Development and Related Agencies Appropriations Act, 2020 This bill provides FY2020 appropriations for U.S. Army Corps of Engineers civil works projects, the Department of the Interior's Bureau of Reclamation, the Department of Energy (DOE), and independent agencies such as the Nuclear Regulatory Commission. The bill provides appropriations for U.S. Army Corps of Engineers civil works projects, including for Investigations, Construction, Mississippi River and Tributaries, Operation and Maintenance, the Regulatory Program, the Formerly Utilized Sites Remedial Action Program, Flood Control and Coastal Emergencies, Expenses, and the Office of the Assistant Secretary of the Army for Civil Works. The bill provides appropriations to the Department of the Interior for the Central Utah Project and the Bureau of Reclamation. The bill provides appropriations to DOE for Energy Programs, including Energy Efficiency and Renewable Energy; Cybersecurity, Energy Security, and Emergency Response; Electricity; Nuclear Energy; Fossil Energy Research and Development; Naval Petroleum and Oil Shale Reserves; the Strategic Petroleum Reserve; the Northeast Home Heating Oil Reserve; the Energy Information Administration; Non-Defense Environmental Cleanup; the Uranium Enrichment Decontamination and Decommissioning Fund; Science; the Advanced Research Projects Agency--Energy; the Title 17 Innovative Technology Loan Guarantee Program; the Advanced Technology Vehicles Manufacturing Loan Program; the Tribal Energy Loan Guarantee Program; the Office of Indian Energy Policy and Programs; Departmental Administration; and the Office of the Inspector General. The bill also provides appropriations to DOE for Atomic Energy Defense Activities of the National Nuclear Security Administration, Environmental and Other Defense Activities, and the Power Marketing Administrations. The bill provides appropriations to several independent agencies, including the Federal Energy Regulatory Commission and the Nuclear Regulatory Commission. The bill sets forth permissible and prohibited uses for funds provided by this and other appropriations Acts.

Know Conflicts Act of 2019

United States · United States Congress · 23 May 2019

Know Conflicts Act of 2019 This bill requires the Office of Management and Budget to ensure that its publicly accessible website on federal awards includes information indicating whether an award has resulted in the existence of one or more active financial conflicts of interest with respect to the President, Vice President, spouse, or dependent children. The Bureau of the Fiscal Service of the Department of the Treasury must annually submit to Congress a report that includes a comprehensive accounting of all new or ongoing active conflicts of interest.

State and Local General Sales Tax Protection Act

United States · United States Congress · 23 May 2019

State and Local General Sales Tax Protection Act This bill restricts the source of revenue for airport spending to local fuel excise taxes. (Under current Federal Aviation Administration policy, state and local governments must also use general sales taxes collected on aviation fuel for airport spending.)

Forest Recovery Act

United States · United States Congress · 23 May 2019

Forest Recovery Act This bill modifies the tax deduction for casualty losses to establish special rules for losses of uncut timber. In the case of the loss of uncut timber from fire, storm, other casualty, or theft, the basis used for determining the amount of the deduction may not be less than the excess of (1) the fair market value of the uncut timber determined immediately before the loss was sustained, over (2) the salvage value of the timber. The rule applies only if (1) the timber was held for the purpose of being cut and sold, and (2) the uncut timber subject to the loss is reforested within five years of the loss. The bill also exempts casualty losses from uncut timber from the rule restricting the deduction for personal casualty losses to losses attributable to a federally declared disaster.

Know Conflicts Act of 2019

United States · United States Congress · 23 May 2019

Know Conflicts Act of 2019 This bill requires the Office of Management and Budget to ensure that its publicly accessible website on federal awards includes information indicating whether an award has resulted in the existence of one or more active financial conflicts of interest with respect to the President, Vice President, spouse, or dependent children. The Bureau of the Fiscal Service of the Department of the Treasury must annually submit to Congress a report that includes a comprehensive accounting of all new or ongoing active conflicts of interest.

Filing Relief for Natural Disasters Act

United States · United States Congress · 23 May 2019

Filing Relief for Natural Disasters Act This bill authorizes the Internal Revenue Service (IRS) to postpone federal tax deadlines due to an emergency or disaster that has been declared under state law. The IRS may postpone the deadlines upon the request of the governor of the state (or the mayor, in the case of the District of Columbia) in which the emergency or disaster has been declared.

Tax Relief for Student Success Act

United States · United States Congress · 23 May 2019

Tax Relief for Student Success Act This bill treats certain scholarship or fellowship grants received by children as earned income of the child for the purposes of the kiddie tax (the tax on the unearned income of children). This has the effect of exempting the grants from such tax. The bill applies to taxable years beginning after December 31, 2017.

Vaccine Access Improvement Act of 2019

United States · United States Congress · 23 May 2019

Vaccine Access Improvement Act of 2019 This bill modifies the excise tax on certain vaccines to (1) automatically impose the tax on vaccines that the Department of Health and Human Services (HHS) adds to the Vaccine Injury Table, and (2) require HHS to notify the Department of the Treasury and Congress when new vaccines are added to the table. (The excise tax funds the National Vaccine Injury Program, which compensates people who have been injured by vaccines listed on the table.)

Adoption Tax Credit Refundability Act of 2019

United States · United States Congress · 23 May 2019

Adoption Tax Credit Refundability Act of 201 9 This bill makes the tax credit for adoption expenses refundable.

Improved Employment Outcomes for Foster Youth Act of 2019

United States · United States Congress · 23 May 2019

Improved Employment Outcomes for Foster Youth Act of 2019 This bill expands the Work Opportunity Tax Credit (WOTC) to include the hiring of qualified foster care transition youth. (The WOTC permits employers who hire individuals who are members of a targeted group [e.g., qualified veterans, ex-felons, SSI recipients] to claim a tax credit equal to a portion of the wages paid to those individuals.) A "qualified foster care transition youth" is any individual who is certified by the designated local agency as (1) not having attained age 27 as of the hiring date, and (2) as having been in foster care after attaining the age specified in provisions of the Social Security Act related to the John H. Chafee Foster Care Program for Successful Transition to Adulthood (currently 18 years of age).

ECORA Act of 2019

United States · United States Congress · 23 May 2019

Enhancing Credit Opportunities in Rural America Act of 2019 or the ECORA Act of 201 9 This bill modifies the requirements for calculating taxable income to exclude from gross income interest received by a lender from real estate loans secured by agricultural real estate or by a leasehold mortgage (with a status as a lien) on agricultural real estate. Agricultural real estate includes real property that is substantially used for the production of one or more agricultural products. It also includes any single family residence that is (1) the principal residence of its occupant, (2) located in a rural area which is not within a Metropolitan Statistical Area and has a population of 2,500 or less; and (3) is purchased or improved with the proceeds of a loan secured by property used for the production of one or more agricultural products.

Ending the Carried Interest Loophole Act

United States · United States Congress · 23 May 2019

Ending the Carried Interest Loophole Act This bill revises the tax treatment of partnership interests received in connection with the performance of services. It eliminates the concept of carried interest, a form of compensation received by certain partners in private equity, real estate, or hedge funds for investment management services. Under current law, such compensation can be deferred from taxation until income is realized by the partnership. The bill requires partners to recognize deemed compensation received from a partnership annually, taxed at ordinary income tax rates and subject to self-employment taxation. The bill eliminates a partner's ability to defer tax on such compensation.

Paid Family Leave Pilot Extension Act

United States · United States Congress · 23 May 2019

Paid Family Leave Pilot Extension Act This bill extends through 2022 the tax credit for employers who provide employees with paid family and medical leave. The bill also requires the Government Accountability Office to (1) examine the effectiveness of the tax credit for paid family and medical leave, (2) recommend ways to modify or enhance the tax credit to further promote access to paid family and medical leave for qualifying employees, and (3) suggest alternative policies that federal and state governments could implement to increase access to paid family and medical leave.

Steel Industry Preservation Act

United States · United States Congress · 23 May 2019

Steel Industry Preservation Act This bill extends and modifies the production tax credit for steel industry fuel. (Under current law, steel industry fuel is a fuel which is: (1) produced through a process of liquefying coal waste sludge and distributing it on coal, and (2) used as a feedstock for the manufacture of coke.) The bill modifies the tax credit for steel industry fuel to extend the credit period and the placed-in-service date, revise the definition of "steel industry fuel" to allow blends of coal and petroleum coke or other coke feedstock in the fuel, set forth ownership requirements, and specify requirements for treating an owner as producing and selling steel industry fuel. A taxpayer that produces steel industry fuel may elect to accept an increased tax credit in lieu of certain deductions for expenses in connection with the production of steel industry fuel. The bill specifies the treatment of the credit for the purpose of the alternative minimum tax. It also exempts transactions related to steel industry fuel from rules that restrict deductions and other tax benefits for activities that are not engaged in for profit or that do not have economic substance.

A REVIEW OF THE FISCAL YEAR 2020 BUDGET REQUEST FOR THE DEPARTMENT OF HOMELAND SECURITY

United States · United States House of Representatives · 22 May 2019

DEPARTMENT OF THE INTERIOR, ENVIRONMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2020

United States · United States Senate · 22 May 2019

Conrad State 30 and Physician Access Reauthorization Act

United States · United States Congress · 22 May 2019

Conrad State 30 and Physician Access Reauthorization Act This bill modifies the Conrad 30 Waiver program, which incentivizes qualified foreign physicians to serve in underserved communities. It also extends statutory authority for the program through FY2021. Aliens coming to the United States under a J-1 nonimmigrant visa to receive medical training typically must leave the country and reside for two years abroad before being eligible to apply for an immigrant visa or permanent residence. The Conrad program waives this requirement for individuals who meet certain qualifications, including serving for a number of years at a health care facility in an underserved area. The bill increases the number of waivers that a state may obtain each fiscal year from 30 to 35 if a certain number of waivers were used the previous year, and provides for further adjustments depending on demand. An alien physician may be employed at an academic medical center to meet the Conrad program's employment requirements if the alien's work is in the public interest, even if the medical center is not in an underserved area. Employment contracts for alien physicians under the Conrad program shall contain certain information, such as the maximum number of on-call hours per week the physician shall have to work. Certain alien physicians (along with the physician's spouse and children) shall be exempt from the direct annual numerical limits on immigration, including those physicians that have met certain requirements related to visas for physicians to serve in underserved areas.

DELIVER Act of 2019

United States · United States Congress · 22 May 2019

Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2019 or the DELIVER Act of 201 9 This bill increases the standard mileage rate for the tax deduction for the charitable use of a passenger automobile to deliver meals to homebound individuals who are elderly, disabled, frail, or at risk. The bill increases the rate from the standard charitable rate of 14 cents per mile to the standard business mileage rate, which is 58 cents per mile for 2019.

Inclusive Prosperity Act of 2019

United States · United States Congress · 22 May 2019

Inclusive Prosperity Act of 2019 This bill imposes an excise tax on the transfer of ownership in certain securities (covered transaction), including any share of stock in a corporation; any partnership or beneficial interest in a partnership or trust; any note, bond, debenture, or other evidence of indebtedness (excluding tax-exempt municipal bonds); and derivative financial instruments. The bill includes exceptions for initial issues, certain traded short-term indebtedness, and securities lending arrangements. The bill also (1) imposes a penalty on taxpayers who fail to include a covered transaction on their tax return or information statement, and (2) allows an individual taxpayer whose modified adjusted gross income does not exceed $50,000 ($75,000 for married taxpayers filing joint returns) a tax credit for the amount of tax paid on covered transactions.

Broadband for All Act of 2019

United States · United States Congress · 22 May 2019

Broadband for All Act of 2019 This bill allows a refundable tax credit of up to $10,000 per year for 75% of a taxpayer's payments for broadband infrastructure in certain areas (limited broadband districts) that are not served by a provider of qualified broadband service (other than providers using satellite technology). "Qualified broadband service" is Internet access service at download speeds of at least 25 megabits per second and upload speeds of at least 3 megabits per second.

Military Spouse Hiring Act

United States · United States Congress · 22 May 2019

Military Spouse Hiring Act This bill expands the Work Opportunity Tax Credit (WOTC) to include the hiring of a qualified military spouse. (The WOTC permits employers who hire individuals who are members of a targeted group such as qualified veterans, ex-felons, or long-term unemployment recipients to claim a tax credit equal to a portion of the wages paid to those individuals.) A "qualified military spouse" is any individual who is certified by the designated local agency as being (as of the hiring date) a spouse of a member of the Armed Forces.

Save the State and Local Tax Deduction for Middle Class Families Act of 2019

United States · United States Congress · 22 May 2019

Save the State and Local Tax Deduction for Middle Class Families Act of 2019 This bill increases the limit on the tax deduction for certain state and local taxes, which is currently $10,000 per year. The bill increases the limit to $15,000 (twice the amount in the case of a joint return) and requires the new limit to be adjusted for inflation after 2019. The bill also increases the income tax rate for corporations to an amount that the Department of the Treasury determines is required to cover the reduction in revenue resulting from the increased tax deduction allowed by this bill.

Expressing the sense of Congress that a carbon tax would be detrimental to the United States economy.

United States · United States Congress · 22 May 2019

This concurrent resolution expresses the sense of Congress that a carbon tax would be detrimental to American families and businesses and is not in the best interest of the United States.

Expanding Access to Apprenticeships Act

United States · United States Congress · 22 May 2019

Expanding Access to Apprenticeships Act This bill allows tax-free distributions from qualified tuition programs (known as 529 plans) to be used for certain expenses associated with registered apprenticeship programs.

Damon Paul Nelson and Matthew Young Pollard Intelligence Authorization Act for Fiscal Years 2018, 2019, and 2020

United States · United States Congress · 22 May 2019

Damon Paul Nelson and Matthew Young Pollard Intelligence Authorization Act for Fiscal Years 2018, 2019, and 2020 This bill authorizes various intelligence-related activities for FY2018-FY2020 and contains other intelligence-related provisions. The bill's provisions include increasing the maximum amount of voluntary separation pay for Central Intelligence Agency (CIA) employees; providing 12 weeks of paid parental leave for civilian intelligence community employees for the birth or adoption of a child, subject to various limitations; allowing an intelligence community employee who has been subjected to a possible prohibited personnel action to submit a claim to the inspector general of the intelligence community and authorizing the inspector general to convene an external review panel to review the claim; allowing a married, retiring CIA employee to elect to receive a reduced annuity in exchange for the employee's surviving spouse to continue receiving payments after the employee's death; authorizing each intelligence community element to establish higher pay rates for certain positions that require expertise in science, technology, engineering, or mathematics; requiring the Office of the Director of National Intelligence (ODNI) to establish the Supply Chain and Counterintelligence Risk Management Task Force; removing the foreign language requirement for certain senior CIA positions; establishing the Energy Infrastructure Security Center in the Department of Energy; requiring the ODNI to assess security vulnerabilities in state election systems before any regularly scheduled federal election and to brief Congress about detected foreign attempts to influence an upcoming federal election; and requiring reports on various topics, such as Iranian support for proxy forces in Syria and Lebanon and Russian financing for global influence campaigns.

Removing Incentives for Outsourcing Act

United States · United States Congress · 22 May 2019

Removing Incentives for Outsourcing Act This bill modifies the tax treatment of foreign source income of domestic corporations to (1) eliminate a provision that allows companies to deduct a portion of the tangible assets of their controlled foreign corporations (CFCs) before the tax on foreign income applies, and (2) require net CFC tested income to be determined on a country-by-country basis rather than globally. The bill also requires the Joint Committee on Taxation to study options for reforming laws related to the taxation of income from international sources.

Disclosure of Tax Havens and Offshoring Act

United States · United States Congress · 22 May 2019

Disclosure of Tax Havens and Offshoring Act This bill requires certain issuers of securities to annually disclose information related to the tax jurisdiction, income, and assets of their constituent entities on a country-by-country basis.

DELIVER Act of 2019

United States · United States Congress · 22 May 2019

Delivering Elderly Lunches and Increasing Volunteer Engagement and Reimbursements Act of 2019 or the DELIVER Act of 201 9 This bill increases the standard mileage rate for the tax deduction for the charitable use of a passenger automobile to deliver meals to homebound individuals who are elderly, disabled, frail, or at risk. The bill increases the rate from the standard charitable rate of 14 cents per mile to the standard business mileage rate, which is 58 cents per mile for 2019.

Foster Care Tax Credit Act

United States · United States Congress · 22 May 2019

Foster Care Tax Credit Act This bill allows eligible taxpayers an income-based tax credit equal to $850 in a taxable year for the care of a qualifying foster child. An eligible taxpayer is a taxpayer with whom a foster child was placed for not less than one month in the taxable year and for whom a child tax credit is not allowed for such taxable year. A qualifying foster child is a foster child who is under age 17 and is a citizen, national, or resident of the United States. The bill requires certain information reporting for foster child placements and a study and report on emergency and short-term foster placements.