Taxation

S Corporation Modernization Act of 2009

United States · United States Congress · 17 June 2009

S Corporation Modernization Act of 2009 - Amends the Internal Revenue Code to revise the tax treatment of S corporations by: (1) permanently reducing from 10 to 7 years the period during which S corporation built-in gains are subject to tax; (2) repealing mandatory termination of S corporation elections for excessive passive investment income; (3) allowing S corporations to increase passive investment income from 25 to 60% without incurring additional tax; (4) allowing nonresident aliens to be potential current beneficiaries of an electing small business trust (ESBT); (5) allowing individual retirement accounts (IRAs) to be S corporation shareholders; (6) allowing ESBTs to claim expanded charitable tax deductions; and (7) making permanent the rule requiring a basis adjustment to stock of an S corporation making charitable contributions of property.

PROPOSED FISCAL YEAR 2010 BUDGET REQUEST FOR THE NATIONAL PARK SERVICE

United States · United States Senate · 16 June 2009

DEPARTMENT OF DEFENSE AUTHORIZATION FOR APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 16 June 2009

FINANCIAL SERVICES AND GENERAL GOVERNMENT APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 16 June 2009

Homeowner Tax Fairness Act of 2009

United States · United States Congress · 16 June 2009

Homeowner Tax Fairness Act of 2009 - Amends the Internal Revenue Code to: (1) make permanent the standard tax deduction for real property taxes available to taxpayers who do not otherwise itemize their deductions; and (2) repeal the $500 limitation on such deduction.

Homebuyer Tax Credit Expansion Act of 2009

United States · United States Congress · 16 June 2009

Homebuyer Tax Credit Expansion Act of 2009 - Amends the Internal Revenue Code to: (1) extend the first-time homebuyer tax credit to all individuals who purchase a principal residence (currently, only first-time homebuyers as so defined); (2) repeal recapture requirements for such credit; and (3) extend such credit through 2011.

To amend the Internal Revenue Code of 1986 to clarify that electricity produced in certain possessions of the United States and other areas is eligible for the credit for electricity produced from certain renewable resources.

United States · United States Congress · 16 June 2009

Amends the Internal Revenue Code to specify that the tax credit for producing electricity from renewable resources is available to taxpayers in various possessions and other areas of the United States, including: (1) Guam, American Samoa, the Northern Marianas Islands, the U.S. Virgin Islands, and Puerto Rico; (2) the Republic of the Marshall Islands, the Federated States of Micronesia, and the Republic of Palau; or (3) any U.S. installation worldwide, including miltary bases.

Ocean Thermal Energy Tax and Energy Credits Act of 2009

United States · United States Congress · 16 June 2009

Ocean Thermal Energy Tax and Energy Credits Act of 2009 - Amends the Internal Revenue Code to: (1) allow a tax credit for producing electricity from ocean thermal energy; (2) specify that such tax credit is available to taxpayers in certain possessions and other areas under U.S. control; and (3) allow an energy tax credit for investment in equipment which uses ocean thermal energy to generate electricity, to cool (or provide cold water for use in) a structure, or to produce fresh water.

Affordable Housing Preservation Tax Relief Act of 2009

United States · United States Congress · 16 June 2009

Affordable Housing Preservation Tax Relief Act of 2009 - Amends the Internal Revenue Code to exclude from gross income gain from the sale or exchange of certain multifamily housing property to a housing credit agency or related organization (preservation entity) that agrees to maintain certain affordability and use restrictions for such property. Limits the excludable amount of such gain to the depreciation adjustments for such property.

To amend the Internal Revenue Code of 1986 to provide the nonbusiness energy property and residential energy efficient property tax incentives to residents of certain possessions of the Unites States and other areas.

United States · United States Congress · 16 June 2009

Amends the Internal Revenue Code to specify that the tax credits for nonbusiness energy property and for residential energy efficient property are available to taxpayers in certain U.S. possessions and other areas, including: (1) Guam, American Samoa, the Northern Marianas Islands; the U.S. Virgin Islands, and Puerto Rico; (2) the Republic of the Marshall Islands, the Federated States of Micronesia, and the Republic of Palau; and (3) military bases, embassies, and other facilities owned or leased by the U.S. government.

Providing for further consideration of the bill (H.R. 2847) making appropriations for the Departments of Commerce and Justice, and Science, and Related Agencies for the fiscal year ending September 30, 2010, and for other purposes.

United States · United States Congress · 16 June 2009

Sets forth the rule for consideration of H.R. 2847 (Commerce, Justice, Science, and Related Agencies Appropriations Act, 2010).

Providing for consideration of the conference report to accompany the bill (H.R. 2346) making supplemental appropriations for the fiscal year ending September 30, 2009, and for other purposes.

United States · United States Congress · 15 June 2009

Sets forth the rule for consideration of the conference report to accompany the bill (H.R. 2346) making supplemental appropriations for the fiscal year ending September 30, 2009.

Providing for consideration of the bill (H.R. 2847) making appropriations for the Departments of Commerce and Justice, and Science, and Related Agencies for the fiscal year ending September 30, 2010, and for other purposes.

United States · United States Congress · 15 June 2009

Sets forth the rule for consideration of the bill (H.R. 2847) making appropriations for the Departments of Commerce and Justice, and Science, and Related Agencies for the fiscal year ending September 30, 2010.

Neighborhood Investment Act of 2009

United States · United States Congress · 12 June 2009

Neighborhood Investment Act of 2009 - Amends the Internal Revenue Code to exclude from gross income gain from the sale of single-family residential rental property held by a taxpayer for two years or more and rented as a single dwelling unit on a regular basis during the five-year period prior to its sale. Limits the amount of such exclusion to $250,000.

American Energy Act

United States · United States Congress · 12 June 2009

American Energy Act - Deep Ocean Energy Resources Act of 2009 - Considers the Draft Proposed Outer Continental Shelf Oil and Gas Leasing Program 2010-2015 released by the Secretary of the Interior to have been approved as final under the Outer Continental Shelf Lands Act (OCSLA) and to be in full compliance with all requirements of applicable laws. Deems the Secretary to have issued a final environmental impact statement for the program under the National Environmental Policy Act of 1969 (NEPA). Directs the Secretary to: (1) conduct a lease sale in each outer Continental Shelf (OCS) planning area for which there is a commercial interest in purchasing federal oil and gas production leases; and (2) promulgate regulations that establish management of the surface occupancy of the portion of the OCS near the coastline. Amends the Submerged Lands Act to extend to 12 nautical miles a coastal state's allowable seaward boundary. Excepts from the operation of provisions concerning the rights of states all of the oil and gas mineral rights for lands beneath the navigable waters that are located within the expanded offshore seaward boundaries. Deems such rights to be federal property and part of the federal OCS for purposes of OCLA. Revises the procedure for determining each state's Adjacent Zone and each OCS Planning Area. Provides a means of voluntary relinquishment of any portion of a geologically prospective lease. Revises procedures for the granting of OCS leases concerning multiple leases for the same tract, payment of receipts, joint bidding restrictions in Alaska, price thresholds applicable to royalty suspension volumes, and a conservation of resources fee for nonproducing leases. Provides schedules for the sharing and allocation of OCS receipts. Prohibits leasing east of the military mission line (86 degrees, 41 minutes West Longitude, and extending south from the coast of Florida to the outer boundary of U.S. territorial waters in the Gulf of Mexico). Revises OCS leasing provisions concerning: (1) timing and location under each five-year program; (2) consideration of other laws affecting leasing; (3) suggestions from government entities and other persons; and (4) estimates of resources within a state's Adjacent Zone and projections of receipts expected to be shared with each Adjacent State and its political subdivisions. Provides rules for the approval by a federal agency or a state of a petroleum or natural gas pipeline, respectively. Provides guidelines for the preparation of environmental impact statements. Prohibits uses on the federal OCS or in state waters by federal agencies that are incompatible with oil and gas leasing and substantially full exploration and production of geologically prospective tracts. Authorizes the repurchase and cancellation of certain leases that were subject to litigation in the Court of Federal Claims. Allows environmental mitgation requirements associated with leasing activities to be satisfied at a site away from the area affected. Requires the Secretary to establish OCS regional headquarters. Allows a lessee of an existing oil and gas lease for an area located completely within 12 nautical miles of the coastline within the California or Florida Adjacent Zones the option of exchanging such lease for a new oil and gas lease having a primary term of 5 years. Repeals the program of coastal impact assistance to producing states and political subdivisions. Repeals the Gulf of Mexico Energy Security Act of 2006. American Energy Independence and Price Reduction Act - Requires the Secretary to establish a competitive oil and gas leasing program that will result in an environmentally sound program for the exploration, development, and production of Alaska's Coastal Plain's oil and gas resources. Amends the Alaska National Interest Lands Conservation Act of 1980 to terminate the prohibition against leasing or other development leading to production of oil and gas from the Arctic National Wildlife Refuge. Directs the Secretary to hold a lease sale offering an additional 10 parcels for lease for research, development, and demonstration of oil shale resources, under the terms offered in a specified solicitation of bids. Allows the temporary reduction of royalties, fees, rentals, bonus, or other payments for leases of federal lands for the development and production of such resources as necessary to incentivize and encourage their development. Refinery Permit Process Schedule Act - Authorizes the Administrator of the Environmental Protection Agency (EPA) to provide financial assistance to states to hire personnel with expertise relevant to consideration of federal refinery authorizations. Requires a federal agency responsible for refinery authorization to provide nonfinancial assistance to facilitate state consideration of such authorizations. Directs the President to appoint a federal coordinator to facilitate such authorizations. Instructs the President to designate at least three closed military installations as potentially suitable for the construction of a refinery. Requires that at least one such site be designated as potentially suitable for construction of a refinery to produce biofuel. Requires the redevelopment authority for each such installation to consider the feasibility and practicability of siting a refinery on the installation. Amends the Energy Policy Act of 2005 to repeal certain requirements regarding refinery revitalization. Amends the Internal Revenue Code with respect to the income tax credits for: (1) the purchase of a new qualified alternative fuel vehicle; (2) the cost of qualified alternative fuel vehicle refueling property; and (3) qualified plug-in electric drive motor vehicles placed in service. Directs the Secretary of Energy to carry out a program of awards to advance the development and application of innovative energy technologies and new energy sources, including for innovative gasoline-operated automobile and advanced battery manufacturing. Amends the Internal Revenue Code to extend various energy efficiency tax incentives. Amends the Energy Independence and Security Act of 2007 to repeal the requirement that the associated lifecycle greenhouse gas emissions of government-procured alternative or synthetic fuels not exceed those from equivalent fuel from conventional petroleum sources. Provides for the procurement of coal-to-liquid fuel and loans to facilities that produce such fuel. Amends the Internal Revenue Code to extend various renewable energy tax credits and to include in certain incentives advanced nuclear power and clean-coal equipment. Establishes in the Treasury the American Renewable and Alternative Energy Trust Fund. Requires the Nuclear Regulatory Commission (NRC) to establish an expedited procedure for issuing combined construction and operating licenses for new reactors. Sets a goal of licensing 100 new reactors, or the megawatt equivalent, by 2030. Requires creation of a uranium supply-disruption mitigation reserve and the convening of a national summit on uranium resources. Establishes policies concerning the disposal of high-level nuclear waste. Directs the Secretary of Energy to establish a National Nuclear Energy Council to advise the Secretary and assist nuclear energy-related investors. Revises NEPA environmental assessment procedures with respect to the consideration of alternative locations or actions for renewable energy projects. Excludes greenhouse gases and climate change from regulation under the Clean Air Act. Amends the Endangered Species Act of 1973 to prohibit the consideration of the impact of greenhouse gases upon species of fish, wildlife, or plants. Sets forth jurisdictional rules and procedures for claims that arise concerning any energy project under a federal lease.

THE FISCAL YEAR 2010 BUDGET FOR IMMIGRATION AND CUSTOMS ENFORCEMENT, CUSTOMS AND BORDER PROTECTION, AND THE U.S. COAST GUARD

United States · United States House of Representatives · 11 June 2009

TRANSPORTATION AND HOUSING AND URBAN DEVELOPMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 11 June 2009

THE FISCAL YEAR 2010 BUDGET FOR THE NATIONAL OCEANIC AND ATMOSPHERIC ADMINISTRATION

United States · United States Senate · 11 June 2009

MILITARY CONSTRUCTION AND VETERANS AFFAIRS, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 11 June 2009

TRANSPORTATION AND HOUSING AND URBAN DEVELOPMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 11 June 2009

A bill to amend the Internal Revenue Code of 1986 to provide a tax credit for property owners who remove lead-based paint hazards.

United States · United States Congress · 11 June 2009

Home Lead Safety Tax Credit Act of 2009 - Amends the Internal Revenue Code to allow a tax credit for 50 percent of the costs of reducing lead hazards in U.S. homes built before 1960 in which certain low-income children less than six years of age and women of child-bearing age reside. Allows a maximum credit of $3,000 for lead abatement costs and $1,000 for the cost of interim lead control measures.

Breastfeeding Promotion Act of 2009

United States · United States Congress · 11 June 2009

Breastfeeding Promotion Act of 2009 - Amends the Civil Rights Act of 1964 to include lactation (i.e., breastfeeding or the expressing of milk from the breast) as protected conduct under such Act. Amends the Internal Revenue Code to allow employers a business-related tax credit for 50% of their qualified breastfeeding promotion and support expenditures, up to $10,000 for any taxable year. Defines "qualified breastfeeding promotion and support expenditures" as business expenses incurred for breast pumps and other equipment specially designed to assist mothers who are breastfeeding their children and for consultation services relating to breastfeeding. Expands the tax deduction for medical expenses to include expenses for breastfeeding equipment and consultation services. Safe and Effective Breast Pumps Act - Directs the Secretary of Health and Human Services (HHS) to: (1) effect a performance standard for breast pumps without regard to their classification under the Federal Food, Drug, and Cosmetic Act; and (2) issue a compliance policy guide to provide women with information about breast pumps. Amends the Fair Labor Standards Act to require employers with 50 or more employees to provide their breastfeeding employees with break time and private areas to express breast milk for their nursing children.

Algae-based Renewable Fuel Promotion Act of 2009

United States · United States Congress · 11 June 2009

Algae-based Renewable Fuel Promotion Act of 2009 - Amends the Internal Revenue Code to: (1) expand the definition of cellulosic biofuel to include algae-based biofuel for purposes of the cellulosic biofuel producer tax credit; and (2) allow accelerated depreciation of property used to produce algae-based biofuel. Defines "algae-based biofuel" as any liquid fuel which is produced from the biomass of an algal organism (i.e., an organism that is primarily aquatic and classified as a non-vascular plant).

Roadmap for America's Future Act of 2009

United States · United States Congress · 11 June 2009

Roadmap for America's Future Act of 2009 - Amends the Internal Revenue Code to allow a refundable tax credit for health insurance coverage. Amends the Public Health Service Act to apply the laws of a health insurance issuer's primary state to individual health insurance coverage offered by the issuer in a secondary state. Amends the Employee Retirement Income Security Act of 1974 (ERISA) to set forth rules governing association health plans. Establishes the Health Care Services Commission to enhance health care services and access to them, and the Office of the Forum for Quality and Effectiveness in Health Care. Terminates the Agency for Healthcare Research and Quality. Independent Health Record Trust Act of 2009 - Directs the Federal Trade Commission (FTC) to prescribe standards for independent health record trusts in a nationwide health information technology network. Revises title XIX (Medicaid) of the Social Security Act (SSA) to: (2) require states to elect either a block grant for acute care services or implement a refundable tax credit for the Medicaid population for such services; (2) phase-out disproportionate share hospital (DSH) payments; and (3) establish a block grant to states for long-term care services. Abolishes SSA title XXI (Children's Health Insurance Program) (CHIP, formerly known as SCHIP), effective January 1, 2011. Amends SSA title XVIII (Medicare) to create a program for new beneficiaries beginning in 2019, merge the Federal Hospital Insurance Trust Fund and the Federal Supplementary Medical Insurance Trust Fund into a unified Medicare trust fund, and make an income-related reduction in the part D (Voluntary Prescription Drug Benefit Program) premium subsidy. Social Security Personal Savings Guarantee and Prosperity Act of 2009 - Amends SSA title II (Old Age, Survivors and Disability Insurance) (OASDI) to establish a Personal Social Security Savings Program, under which participating individuals will have their Social Security contributions directed to personal Social Security savings accounts. Establishes a Self-Liquidating Social Security Transition Fund. Provides for the creation of a Social Security Lockbox Budget. Revises part A benefits. Taxpayer Choice Act of 2009 - Amends the Internal Revenue Code to: (1) repeal the alternative minimum tax on individual taxpayers after 2006; and (2) allow taxpayers to elect an alternative income tax system without tax credits. Makes permanent the capital gains and dividends rate reductions enacted by the Jobs and Growth Tax Relief Reconciliation Act of 2001. Excludes from gross income net capital gains, qualified dividends, and interest. Repeals estate and gift taxes. Competitive American Business Tax - Amends the Internal Revenue Code to: (1) repeal the corporate income tax; and (2) impose a tax on the sale of property in the United States, the performance of services in the United States, and the importing of property into the United States by a taxable person in a transaction engaged in by a corporation or any other person (other than a corporation) in connection with a business. Allows as a credit against such tax any tax paid by sellers to the taxpayer of property and services which the taxpayer uses in the business to which the transaction relates. Exempts certain organizations and transactions from such new tax. Budget Control Act of 2009 - Establishes a mechanism for issuance by the President and the Office of Management and Budget (OMB) of spending reduction orders. Exempts Social Security benefits and obligated balances from such orders. Provides for suspension of such mechanism in the event of war or low growth. Authorizes the majority leader of either house of Congress to introduce a joint resolution to direct the President to modify a final spending reduction order or provide an alternative to eliminate the spending excess for a fiscal year. Amends the Congressional Budget Act to make it out of order for the House or Senate to consider any legislation that would cause: (1) an excess spending amount; or (2) aggregate federal revenue levels exceeding a specified percentage of revenue relative to the Gross Domestic Product, unless so determined by a vote of at least three-fifths of the Members voting, a quorum being present.

American Energy Innovation Act

United States · United States Congress · 11 June 2009

American Energy Innovation Act - Amends the Internal Revenue Code to provide incentives for energy production and conservation, including by: (1) allowing accelerated depreciation of cellulosic biomass ethanol plant property, coal-to-liquid plant property, dedicated ethanol distribution lines, solar and fuel cell property, smart electric meters, and certain clean coal power plants; (2) making permanent tax credits for increasing research activities, nonbusiness energy property, gas produced from biomass, and synthetic fuels produced from coal; (3) allowing new tax credits for pollution abatement equipment, the manufacture of natural gas-powered vehicles, nuclear power manufacturing and construction projects, and carbon dioxide capture from industrial sources; (4) extending the income tax credits for the production of electricity from renewable resources, for energy efficient home expenditures, and for the conversion of motor vehicles to natural gas powered vehicles; (5) extending the excise tax credit for alternative fuels and alternative fuel vehicles; (6) extending the tax deduction for energy efficient commercial buildings; and (7) increasing the tax credit for carbon dioxide sequestration. Establishes: (1) a pilot project for leasing federal lands for the development of commercial photovoltaic and concentrating solar power energy systems; (2) an Alternative Fuel Vehicle Innovation Prize; (3) the Office of the Federal Oil and Gas Permit Coordinator; and (4) the Deficit Reduction Trust Fund into which Outer Continental Shelf (OCS) receipts derived from leases of tracts available as a result of this Act shall be deposited. Amends the Clean Air Act to: (1) exclude from the meaning of "air pollutant" carbon dioxide, water vapor, methane, nitrous oxide, hydrofluorocarbons, perfluorocarbons, and sulfur hexafluoride; and (2) revise the renewable fuel standard. Repeals: (1) the authorization to withdraw or reissue the "Interagency Cooperation under the Endangered Species Act" rule and the "Endangered and Threatened Wildlife and Plants: Special Rule for Polar Bear"; (2) specified energy efficiency standards for lamps; (3) the prohibition against oil and gas leasing in certain areas of Gulf of Mexico and oil and gas production in the Arctic National Wildlife Refuge; (4) the limitation on using funds for implementing a commercial leasing program for oil shale resources on public land; and (5) the Oil Shale, Tar Sands, and Other Strategic Unconventional Fuels Act of 2005. Requires the Secretary of the Interior to: (1) establish the Alaska Offshore Continental Shelf Coordination Office; and (2) assess the capacity of a storage formation that can retain carbon dioxide. Revises the Coal-to-Liquid Fuel Program. Sets forth provisions concerning loans for the construction of coal-to-liquid facilities and technology. Requires the Secretary of Energy (DOE) to: (1) conduct a natural gas vehicle research, development, and demonstration program; and (2) audit coal-fired electric generation facilities. Provides for: (1) oil and gas leasing in the OCS, the Atlantic Planning Area, the Pacific Planning Area, the Alaska Planning Area, the Gulf of Mexico Planning Area, and the Coastal Plain; (2) the leasing of oil shale resources; and (3) the treatment of revenues received through oil shale or tar sand leases. Authorizes the Secretary of the Interior to designate certain Coastal Plain lands, including the Sadlerochit Spring area, as Special Areas requiring special management and regulatory protection. Requires the DOE Secretary to implement a Nuclear Power 2010 Program and establish a National Nuclear Energy Council. Authorizes the DOE Secretary to use amounts in the Waste Fund to make grants or contracts with private sector entities for the recycling of spent nuclear fuel. Requires the Administrator of the Environmental Protection Agency (EPA) to conduct a research and demonstration program to evaluate the air quality benefits of ultra-clean Fischer-Tropsch transportation fuel.

Breastfeeding Promotion Act of 2009

United States · United States Congress · 11 June 2009

Breastfeeding Promotion Act of 2009 - Amends the Civil Rights Act of 1964 to include lactation (i.e., breastfeeding or the expressing of milk from the breast) as protected conduct under such Act. Amends the Internal Revenue Code to allow employers a business-related tax credit for 50% of their qualified breastfeeding promotion and support expenditures, up to $10,000 for any taxable year. Defines "qualified breastfeeding promotion and support expenditures" as business expenses incurred for breast pumps and other equipment specially designed to assist mothers who are breastfeeding their children and for consultation services relating to breastfeeding. Expands the tax deduction for medical expenses to include expenses for breastfeeding equipment and consultation services. Safe and Effective Breast Pumps Act - Directs the Secretary of Health and Human Services (HHS) to: (1) effect a performance standard for breast pumps without regard to their classification under the Federal Food, Drug, and Cosmetic Act; and (2) issue a compliance policy guide to provide women with information about breast pumps. Amends the Fair Labor Standards Act to require employers with 50 or more employees to provide their breastfeeding employees with break time and private areas to express breast milk for their nursing children.

Promoting Charitable Actions Act of 2009

United States · United States Congress · 11 June 2009

Promoting Charitable Actions Act of 2009 - Amends the Internal Revenue Code to make permanent the special rule allowing a tax deduction for charitable contributions of food inventory by certain noncorporate taxpayers.

Safety in Defense Contracting Act

United States · United States Congress · 11 June 2009

Safety in Defense Contracting Act - Requires the Secretary of Defense to debar from contracting with the Department of Defense (DOD) any defense contractor: (1) officially determined to have caused serious injury or death to any civilian or military personnel through gross negligence or reckless disregard for safety, or to have committed fraud; or (2) awarded a subcontract to a subcontractor officially determined to have caused or committed such actions. Directs the Secretary to also debar any subcontractor found to have caused or committed such actions. Requires a five-year minimum period for such a debarment. Authorizes a debarment waiver by the Secretary if it would jeopardize national security. Directs the Secretary, in the case of any defense contractor receiving a level III corrective action request from the Defense Contract Management Agency in a fiscal year, to withhold any contract award or incentive fees for that fiscal year.

Puerto Rico Work and Empowerment Act of 2009

United States · United States Congress · 11 June 2009

Puerto Rico Work and Empowerment Act of 2009 - Amends the Internal Revenue Code to make residents of Puerto Rico eligible for the earned income tax credit.

National Guard and Reservist Suicide Prevention and Community Response Act

United States · United States Congress · 11 June 2009

National Guard and Reservist Suicide Prevention and Community Response Act - Amends the National Defense Authorization Act for Fiscal Year 2008 to require the Department of Defense (DOD) Office for Reintegration Programs, as part of the Yellow Ribbon Reintegration Program, to establish a program to provide National Guard and Reserve members, their families, and their communities with training in suicide prevention and community healing and response to suicide. (Under current law, suicide prevention activities are one category of activities that may be included in the Office's development of outreach services.)

Family Work Flexibility Act of 2009

United States · United States Congress · 11 June 2009

Family Work Flexibility Act of 2009 - Amends the Internal Revenue Code to allow employers a business tax credit for the cost of teleworking equipment used by employees to telework and for expenses to maintain such equipment. Limits the dollar amount of such credit to the lesser of $500 for each teleworking employee or $50,000.

THE FISCAL YEAR 2010 BUDGET FOR THE NATIONAL PROTECTION AND PROGRAMS DIRECTORATE AND THE TRANSPORTATION SECURITY ADMINISTRATION

United States · United States House of Representatives · 10 June 2009

Paperless Enrollment for School Meals Act of 2009

United States · United States Congress · 10 June 2009

Paperless Enrollment for School Meals Act of 2009 - Amends the Richard B. Russell National School Lunch Act to allow schools and local educational agencies (LEAs) to receive special assistance payments for free or reduced price meals under the school lunch or breakfast programs that are based not on applications for such meals, but on estimates of the number of children eligible for such meals. Requires such estimates to be derived from recent data, such as survey, welfare, or tax data. Permits schools and LEAs from high poverty areas to receive special assistance payments for free or reduced price meals that are not based on applications, if they directly certify a specified minimum percentage of their students as eligible for free meals due to such students' eligibility for certain other public assistance. Reimburses such schools and LEAs pursuant to a formula that factors in the percentage of students directly certified as eligible for free meals. Requires schools and LEAs reimbursed on the basis of estimates or certifications to provide free meals to all their students under the school lunch and breakfast programs and cover, from nonfederal sources, the costs of serving such meals that exceed the assistance received under such programs.

Home Buyer Tax Credit Act of 2009

United States · United States Congress · 10 June 2009

Home Buyer Tax Credit Act of 2009 - Amends the Internal Revenue Code to replace the current tax credit for first-time homebuyers with a one-time credit for 10% of the purchase price of a principal residence, up to $15,000. Requires repayment of credit amounts if the taxpayer sells or fails to occupy the residence within 24 months after the date of purchase.

Reinvest in America's Retirement Act of 2009

United States · United States Congress · 10 June 2009

Reinvest in America's Retirement Act of 2009 - Amends the Tax Increase Prevention and Reconciliation Act of 2005 to advance the effective date of the repeal of income limitations on conversions to Roth individual retirement accounts (Roth IRAs) to December 31, 2008.

Home Ownership Moves the Economy (HOME) Act of 2009

United States · United States Congress · 10 June 2009

Home Ownership Moves the Economy (HOME) Act of 2009 - Amends the Internal Revenue Code to: (1) extend the first-time homebuyer tax credit to all individuals who purchase a principal residence (currently, only first-time homebuyers as so defined); (2) extend such credit and the waiver of recapture requirements for such credit through 2010; and (3) repeal the limitation on such credit based on modified adjusted gross income.

Paperless Enrollment for School Meals Act of 2009

United States · United States Congress · 10 June 2009

Paperless Enrollment for School Meals Act of 2009 - Amends the Richard B. Russell National School Lunch Act to allow schools and local educational agencies (LEAs) to receive special assistance payments for free or reduced price meals under the school lunch or breakfast programs that are based not on applications for such meals, but on estimates of the number of children eligible for such meals. Requires such estimates to be derived from recent data, such as survey, welfare, or tax data. Permits schools and LEAs from high poverty areas to receive special assistance payments for free or reduced price meals that are not based on applications, if they directly certify a specified minimum percentage of their students as eligible for free meals due to such students' eligibility for certain other public assistance. Reimburses such schools and LEAs pursuant to a formula that factors in the percentage of students directly certified as eligible for free meals. Requires schools and LEAs reimbursed on the basis of estimates or certifications to provide free meals to all their students under the school lunch and breakfast programs and cover, from nonfederal sources, the costs of serving such meals that exceed the assistance received under such programs.

Patient Fairness and Indigent Care Promotion Act of 2009

United States · United States Congress · 10 June 2009

Patient Fairness and Indigent Care Promotion Act of 2009 - Amends the Internal Revenue Code to allow certain medical care providers a tax deduction for uncompensated medical care provided to individuals with income below 135% of the poverty line.

DEPARTMENT OF DEFENSE AUTHORIZATION FOR APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 9 June 2009

THE FISCAL YEAR 2010 BUDGET FOR THE DIRECTORATE FOR SCIENCE AND TECHNOLOGY, THE OFFICE OF HEALTH AFFAIRS, AND THE DOMESTIC NUCLEAR DETECTION OFFICE

United States · United States House of Representatives · 9 June 2009

THE FISCAL YEAR 2010 BUDGET FOR THE FEDERAL EMERGENCY MANAGEMENT AGENCY

United States · United States House of Representatives · 9 June 2009

DEPARTMENTS OF LABOR, HEALTH AND HUMAN SERVICES, AND EDUCATION, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 9 June 2009

FINANCIAL SERVICES AND GENERAL GOVERNMENT APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 9 June 2009

Empowerment Zone, Renewal Community and Enterprise Community Enhancement Act of 2009

United States · United States Congress · 9 June 2009

Empowerment Zone, Renewal Community and Enterprise Community Enhancement Act of 2009 - Amends Internal Revenue Code provisions relating to tax-preferred empowerment zones, rural enterprise communities, and renewal communities to: (1) extend the period of designation for such areas through 2015; (2) provide a safe harbor standard for employee residency requirements in empowerment zones; (3) eliminate certain residency requirements for the empowerment zone employment tax credit; (4) grant authority to expand the boundaries of empowerment zones and enterprise communities, including those located in rural areas; (5) allow carryovers of unused expensing allowances for enterprise zone businesses; (6) allow certain empowerment zone businesses to elect to receive payments in lieu of tax benefits; (7) allow federal guarantees and tax exemptions for enterprise zones and renewal communities; and (8) allow the issuance of tax-exempt rural enterprise community bonds and empowerment zone facility bonds.

Elimination of the Single Parent Tax Act of 2009

United States · United States Congress · 9 June 2009

Elimination of the Single Parent Tax Act of 2009 - Amends part D (Child Support and Establishment of Paternity) of the Social Security Act to repeal the requirement that states impose a $25 annual fee for successful child support collection for a family that has never received Temporary Assistance for Needy Families (TANF) under SSA title IV part A.

Defined Contribution Plan Fee Transparency Act of 2009

United States · United States Congress · 9 June 2009

Defined Contribution Plan Fee Transparency Act of 2009 - Amends the Internal Revenue Code to impose a penalty tax on employers maintaining defined contribution pension plans for the failure of their plan administrators to provide plan participants or beneficiaries, prior to enrollment in a plan, with certain notices and disclosures pertaining to fees and charges, investment alternatives, and the manner for making elections among designated investment alternatives. Sets forth the types of information about investment alternatives required in a plan notice or disclosure. Requires plan administrators to provide plan participants and beneficiaries, after enrollment, with quarterly notices describing the investment alternatives and associated fees and charges in their plans. Imposes a penalty tax on a provider of services to a defined contribution plan for failure to provide a plan administrator with certain disclosures, including the total fees and expenses expected to be paid by a plan and any relationships of such service provider with third parties offering investment products. Directs the Secretary of the Treasury to issue final regulations on the written formats allowed for providing the notices and disclosures required by this Act.

Veterans Nonprofit Research and Education Corporations Enhancement Act of 2009

United States · United States Congress · 9 June 2009

Veterans Nonprofit Research and Education Corporations Enhancement Act of 2009 - Amends federal provisions concerning the establishment at Department of Veterans Affairs (VA) medical facilities of nonprofit research and education corporations (NRECs) to allow an NREC to facilitate the conduct of research or education, or both, at more than one VA medical center. States that such an NREC shall be known as a multi-medical center research corporation (MCRC). Allows an NREC to act as a MCRC if: (1) the NREC board of directors approve a resolution permitting that NREC to act as a MCRC; and (2) the Secretary of Veterans Affairs approves the resolution. Requires each NREC and MCRC (corporation) to be established in accordance with the nonprofit corporation laws of the state in which the VA medical center which it supports is located. States that neither such corporation shall be considered to be owned by, or an agent or instrumentality of, the United States. Restates the purposes of the corporations. Modifies the composition of, and standards applicable to, corporation boards of directors, including by changing applicable conflict of interest requirements. Expands the required areas of experience or expertise with respect to non-VA members of corporation boards of directors. Increases authorized corporate powers of the corporations to include entering into contracts and setting fees for education and training facilitated through a corporation. Revises audit requirements to require submission of an Internal Revenue Service return form applicable to organizations exempt from income tax.

Providing for consideration of the bill (H.R. 1886) to authorize democratic, economic, and social development assistance for Pakistan, to authorize security assistance for Pakistan, and for other purposes, and providing for consideration of the bill (H.R. 2410) to authorize appropriations for the Department of State and the Peace Corps for fiscal years 2010 and 2011, to modernize the Foreign Service, and for other purposes.

United States · United States Congress · 9 June 2009

Sets forth the rule for consideration of the bill (H.R. 1886) to authorize democratic, economic, and social development assistance for Pakistan, to authorize security assistance for Pakistan, and for other purposes, and providing for consideration of the bill (H.R. 2410) to authorize appropriations for the Department of State and the Peace Corps for fiscal years 2010 and 2011, to modernize the Foreign Service.

GROWTH Act

United States · United States Congress · 8 June 2009

Grow Research Opportunities With Taxcredits' Help Act or GROWTH Act - Amends the Internal Revenue Code to: (1) extend the tax credit for increasing research activities through 2010; (2) modify the rate of such credit and make such modified credit permanent after 2010; and (3) increase to 20% the rate of the alternative simplified research tax credit after 2010.

Small Airport Relief Act of 2009

United States · United States Congress · 8 June 2009

Small Airport Relief Act of 2009 - Requires the Secretary of Transportation for FY2011 and FY2012 to apportion amounts for airport planning and development and noise compatibility planning and programs to sponsors of primary airports based on the number of passenger boardings at the airport in calendar year 2008 if it had: (1) fewer than 10,000 passenger boardings in the calendar year used to calculate the apportionment for that fiscal year; and (2) 10,000 or more passenger boardings in calendar year 2008.