Taxation

Economic Freedom Act of 2010

United States · United States Congress · 15 April 2010

Economic Freedom Act of 2010 - Amends the Internal Revenue Code to: (1) eliminate the tax on the capital gains of individuals and corporations; (2) reduce the maximum corporate income tax rate to 12.5%; (3) allow a permanent and unlimited expensing allowance for depreciable business assets; and (4) reduce payroll tax rates for employers, employees, and self-employed individuals in 2010. Makes permanent the repeal of the estate and generation-skipping transfer taxes. Rescinds unobligated balances available in the American Recovery and Reinvestment Act of 2009. Repeals provisions of such Act relating to the Temporary Assistance to Needy Families program, economic recovery payments, premium assistance for COBRA (health insurance continuation benefits) payments, Medicare and Medicaid health information technology, state fiscal relief, broadband technology, and limits on executive compensation. Amends the Emergency Economic Stabilization Act to repeal the authority for the Troubled Asset Relief Program (TARP). Requires the Secretary of the Treasury to sell all stock and warrants acquired by the Secretary under TARP.

Ponzi Scheme Victims' Tax Relief Act of 2010

United States · United States Congress · 15 April 2010

Ponzi Scheme Victims' Tax Relief Act of 2010 - Amends the Internal Revenue Code to allow: (1) a special theft loss tax deduction for qualified fraudulent investment losses and for such losses in connection with assets held in an individual retirement account (IRA); (2) a carryback of net operating losses which are qualified fraudulent investment losses for up to 10 years; (3) withdrawals from tax-exempt retirement plans for a 10-year period without penalty to replace qualified fraudulent investment losses; (4) catch-up contributions to retirement plans to compensate for fraudulent investment losses; and (5) an extension of the limitation period for filing refund claims for overpayments of tax in connection with gifts and bequests of an interest in an investment for which there is a qualified fraudulent investment loss. Defines "qualified fraudulent investment loss" as a loss discovered in 2008 or 2009 resulting from a fraudulent arrangement in which a person receives cash or property from investors, purports to earn income for investors, reports partially or wholly fictitious income to such investors, makes payments to some investors from payments made by other investors, and appropriates some or all of the investors' cash or property.

Unconventional Domestic Natural Gas Research and Development Act

United States · United States Congress · 15 April 2010

Unconventional Domestic Natural Gas Research and Development Act - Amends the Energy Policy Act of 2005 to entitle as the Unconventional Domestic Natural Gas Research and Development Program the existing program of research, development, demonstration, and commercial application of technologies for ultra-deepwater and unconventional natural gas and other petroleum resource exploration and production. Requires the Secretary of Energy to seek to establish partnerships with research performers in institutions of higher education and the private sector to undertake research and development not likely otherwise to be undertaken in the absence of support from the program. Directs the National Energy Technology Laboratory (NETL) to submit to the Secretary of Energy its complementary annual research plan for inclusion as a component of the President's annual budget request to Congress. Authorizes the program to make awards in the form of grants, contracts, cooperative agreements, or other transactions. Directs the Secretary, instead of the NETL on the Secretary's behalf, to conduct program review and oversight. Extends the program through FY2017. Revises the limitation on program administration funds to set a maximum of the greater of $4 million or (as under current law) 10% of the total funds allocated under the program. Increases from $50 million to $150 million the amount required to be deposited each fiscal year into the Ultra-Deepwater and Unconventional Natural Gas and Other Petroleum Research Fund after certain allocations have been made from federal royalties, rents, and bonuses derived from federal onshore and offshore oil and gas leases issued under the Outer Continental Shelf Lands Act.

Autofill Act of 2010

United States · United States Congress · 15 April 2010

Autofill Act of 2010 - Amends the Internal Revenue Code to require the Secretary of the Treasury to: (1) establish a program to allow taxpayers to download income tax forms that are populated with tax return information (e.g., wages, withholding, and self-employment income) previously reported to the Secretary for the taxable year; (2) establish standards for data download to tax preparation software; and (3) provide on the website of the Department of the Treasury a secure function that allows a taxpayer to download, as both a printable document file and in a form suitable for input to automatic tax preparation software, the 1040, 1040A, and 1040EZ forms that are populated with tax return information previously reported to the Secretary. Establishes deadlines for reporting tax return information to the Secretary and for making such information available for populating tax returns.

Education, Achievement, and Opportunity Act

United States · United States Congress · 15 April 2010

Education, Achievement, and Opportunity Act - Amends the Internal Revenue Code to allow a refundable tax credit for the qualified education expenses of children attending a public, private, parochial, or religious school providing elementary or secondary education. Defines "qualified education expenses" as amounts paid for tuition and fees, computers, educational software, computer support services, required books, academic tutoring, special needs services for children with disabilities, transportation fees, and academic testing services. Limits the annual amount of such credit to $2,500 for a child enrolled in an elementary school and $3,500 for a child enrolled in a secondary school, and reduces such credit for taxpayers whose modified adjusted gross income exceeds $75,000 ($150,000 in the case of a joint return).

To amend the Internal Revenue Code of 1986 to provide an election for unmarried, nonitemizing individuals to have their returns prepared by the Secretary of the Treasury, and for other purposes.

United States · United States Congress · 15 April 2010

Amends the Internal Revenue Code to allow unmarried individuals who do not have gross income from a trade or business and who do not itemize their tax deductions to elect to have the Internal Revenue Service (IRS) prepare their income tax returns.

College Savings Flexibility Act of 2010

United States · United States Congress · 15 April 2010

College Savings Flexibility Act of 2010 - Amends the Internal Revenue Code to allow, between 2010 and 2015, distributions from a qualified tuition program to pay for principal and interest owed on student loans.

[H.A.S.C. No. 111-151] NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 2011 AND OVERSIGHT OF PREVIOUSLY AUTHORIZED PROGRAMS BEFORE THE COMMITTEE ON ARMED SERVICES HOUSE OF REPRESENTATIVES ONE HUNDRED ELEVENTH CONGRESS SECOND SESSION

United States · United States House of Representatives · 14 April 2010

ONDCP'S FISCAL YEAR 2011 NATIONAL DRUG CONTROL BUDGET: ARE WE STILL FUNDING THE WAR ON DRUGS?

United States · United States House of Representatives · 14 April 2010

DEPARTMENTS OF LABOR, HEALTH AND HUMAN SERVICES, AND EDUCATION, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2011

United States · United States Senate · 14 April 2010

FINANCIAL SERVICES AND GENERAL GOVERNMENT APPROPRIATIONS FOR FISCAL YEAR 2011

United States · United States Senate · 14 April 2010

BAG Fees Act

United States · United States Congress · 14 April 2010

Block Airlines' Gratuitous Fees Act or the BAG Fees Act - Amends the Internal Revenue Code to treat fees paid for baggage personally carried into the cabin of an aircraft by a passenger as an amount paid for taxable transportation for purposes of the 7.5% excise tax on transportation of persons by air.

A bill to provide that Members of Congress shall not receive a cost of living adjustment in pay during fiscal year 2011.

United States · United States Congress · 14 April 2010

Eliminates automatic cost of living adjustments for Members of Congress during FY2011.

A concurrent resolution establishing an expedited procedure for consideration of a bill returning spending levels to 2007 levels.

United States · United States Congress · 14 April 2010

Establishes expedited legislative procedures for consideration of 2007 spending bills. Defines a "2007 spending bill" as a bill that reduces outlays for the fiscal year beginning in the year in which the bill is considered to levels not exceeding the levels for FY2007. Prohibits such a bill from increasing revenues. Authorizes the majority leader of each House of Congress to introduce a 2007 spending bill at any time after the first day of a session (after July 12, 2010), and the respective minority leader to introduce one if the majority does not, and any Member of a House if neither the majority nor minority leaders introduce such a bill. Requires the committee of consideration to report such a bill with a favorable, an unfavorable, or no recommendation, but without any revision, by 30 days after the bill's introduction. Prescribes the procedure for fast track consideration of the bill in the House of Representatives and in the Senate. Allows the offering of relevant amendments that would not result in an overall outlay level exceeding the level included in the 2007 spending bill. Requires an affirmative vote of three-fifths of the Members of each House to pass a 2007 spending bill. Makes this resolution effective until FY2020 or the fiscal year spending levels are returned to FY2007 levels, whichever date first occurs.

Home Star Energy Retrofit Act of 2010

United States · United States Congress · 14 April 2010

Home Star Energy Retrofit Act of 2010 - Requires the Secretary of Energy to establish: (1) the Home Star Retrofit Rebate Program to provide rebates to contractors to be passed through as discounts to homeowners who retrofit their homes to achieve energy savings; (2) a Federal Rebate Processing System to enable rebate aggregators to submit claims for reimbursement; and (3) a national retrofit website and public information campaign that provide information on the Program. Requires the Secretary to: (1) develop a network of rebate aggregators that can facilitate the delivery of rebates to reimburse participating contractors and vendors for discounts provided to homeowners for energy efficiency retrofit work; (2) ensure that rebate aggregation services are available to all homeowners at the lowest reasonable cost; and (3) develop guidelines for states to allow utilities participating as rebate aggregators to count the energy savings from their participation toward state-level energy saving targets. Sets forth eligibility criteria for, and responsibilities of, rebate aggregators. Establishes: (1) a Silver Star Home Energy Retrofit Program to award rebates during the first year after this Act's enactment to reimburse participating contractors and vendors for discounts provided to homeowners for retrofit work that installs specified energy saving measures, including air-sealing and insulation measures, duct seal or replacement, window or door replacement, heating or cooling system replacement, and water heater replacement; and (2) a Gold Star Home Energy Retrofit Program to award rebates to reimburse participating accredited contractors and vendors for retrofit work that achieves whole home energy savings. Sets forth provisions concerning: (1) the amount of the rebates (up to $3,000 per home for Silver Star rebates or $8,000 per home for Gold Star rebates); and (2) the treatment of rebates for tax purposes (excluded from taxable income). Requires states that receive funding under this Act to submit to the Secretary plans to implement quality assurance programs that cover residential energy efficiency retrofit work sponsored or provided under this Act. Requires the Secretary to establish a Home Star Energy Efficiency Loan Program to make funds available to states to support financial assistance provided by qualified financing entities for qualifying energy saving measures under the Silver Star or Gold Star programs.

Implementing Management for Performance and Related Reforms to Obtain Value in Every Acquisition Act of 2010

United States · United States Congress · 14 April 2010

Implementing Management for Performance and Related Reforms to Obtain Value in Every Acquisition Act of 2010 - Directs the Secretary of Defense (DOD) to ensure that: (1) all elements of the defense acquisition system (DAS) are subject to regular performance assessments to ensure maximum acquisition value; (2) such assessments are subject to periodic audits; and (3) assessment results are used in the management of DAS elements. Requires the Secretary to ensure that: (1) DOD develops and implements a program to manage performance in establishing joint military requirements; and (2) each military department establishes a process for identifying, assessing, and approving requirements for the acquisition of services. Directs the Chairman of the Joint Requirements Oversight Council to designate a commander of a unified combatant command to provide a joint evaluation task force to assist in the acquisition of a materiel solution for a joint military requirement. Requires: (1) a review of the DOD acquisition guidance; and (2) revision of the Federal Acquisition Regulation to include appropriate references to services contracting. Directs the Secretary to use DOD employment authorities to develop and manage a highly skilled professional workforce which ensures that DOD receives the best value for its expenditures. Encourages the Secretary to carry out a demonstration project on proposals to improve personnel management policies and procedures applicable to the DOD acquisition workforce. Requires the Secretary to: (1) provide for an enhanced system of incentives for employees who contribute to the achievement of performance goals; and (2) establish policies and issue guidance to ensure the proper development, assignment, and employment of civilian personnel within such workforce. Provides additional workforce recertification and training requirements. Requires the Secretary to develop and carry out a plan to strengthen that part of the workforce that specializes in information technology. Directs the Under Secretary of Defense (Comptroller) to ensure that any DOD component that has financial statements validated as ready for audit earlier than September 30, 2017, receives preferential treatment in: (1) financial matters, including the release of appropriated funds; and (2) the availability of personnel management incentives. Requires: (1) the Secretary to ensure that corrective measures are immediately taken to address the failure of a DOD component to achieve such a validated financial statement by such date; and (2) a review of DOD obligation and expenditure benchmarks to ensure best value for the government. Directs the Secretary to establish a program to expand the DOD industrial base to increase access to innovation and the benefits of competition. Requires contractors and grantees of DOD contracts in amounts greater than the simplified acquisition threshold (generally $100,000) to disclose seriously delinquent federal tax debts exceeding $3,000. Directs the Secretary to ensure that any contractor business system review carried out by a military department, defense agency, or DOD field activity: (1) complies with generally accepted government accounting standards; (2) is performed by an audit team that does not engage in any other official activity involving the contractor concerned; and (3) is performed consistent with a documented assessment of the risk to the federal government.

Rural Housing Preservation and Stabilization Act of 2010

United States · United States Congress · 14 April 2010

Rural Housing Preservation and Stabilization Act of 2010 - Amends the Housing Act of 1949 and the Doug Bereuter Section 502 Single Family Housing Loan Guarantee Act to: (1) increase from up to 1% to up to 3.5% the guarantee fee on loans for housing and buildings on adequate farms; and (2) authorize the Secretary of Agriculture to collect an annual fee, during the term of such a loan, of up to 0.5% of its outstanding principal balance. Amends the Agriculture, Rural Development, Food and Drug Administration and Related Agencies Appropriation Act, 2001 to repeal the maximum limit on the loan guarantee fee of 2%. Amends the Housing Act of 1949 to authorize the Secretary to guarantee such loans in aggregate amounts of up to $30 billion for FY2010 and each ensuing fiscal year.

BAG Fees Act

United States · United States Congress · 14 April 2010

Block Airlines' Gratuitous Fees Act or the BAG Fees Act - Amends the Internal Revenue Code to treat fees paid for baggage personally carried into the cabin of an aircraft by a passenger as an amount paid for taxable transportation for purposes of the 7.5% excise tax on transportation of persons by air.

DEPARTMENT OF DEFENSE AUTHORIZATION FOR APPROPRIATIONS FOR FISCAL YEAR 2011

United States · United States Senate · 13 April 2010

DEPARTMENT OF HOMELAND SECURITY APPROPRIATIONS FOR FISCAL YEAR 2011

United States · United States Senate · 13 April 2010

Medicare and Medicaid Extenders Act of 2010

United States · United States Congress · 13 April 2010

Taxpayer Assistance Act of 2010 - Amends the Internal Revenue Code to: (1) eliminate substantiation requirements for the depreciation of cellular telephones and similar telecommunications equipment used by employees for business purposes; (2) exempt tax return preparers who object to the use of magnetic media on religious grounds from the requirement for filing returns electronically; (3) allow interest on refunds not paid within 30 days (currently, 45 days); (4) repeal the requirement that taxpayers submitting an offer in compromise of tax liability make a 20% downpayment of the tax owed upon submission of the offer; (5) allow officers and employees of the Department of the Treasury to refer taxpayers to low-income taxpayer clinics for advice and assistance; (6) authorize the Secretary of the Treasury to make grants to develop, expand, or continue volunteer income tax assistance programs; (7) increase annual grant levels for low-income taxpayer clinics; (8) require the Secretary to notify taxpayers of their eligibility for the earned income tax credit; (9) require the Secretary to notify a taxpayer of any unauthorized use of such taxpayer's identity (suspected identity theft) and of any person who is criminally charged for unauthorized use of taxpayer information; (10) allow the Internal Revenue Service (IRS) to use any means of mass communication to publish unclaimed refund amounts; (11) extend the penalty for tendering a bad check to the IRS to any commercially acceptable payment instrument (including electronic payments); and (12) increase the penalty for failure to file correct information returns and for intentional disregard of tax return information requirements. Directs the National Taxpayer Advocate to conduct a study on the feasibility of delivering tax refunds on debit cards, prepaid cards, and other electronic means to assist individuals who do not have access to financial accounts or institutions. Directs the Secretary to conduct studies on: (1) the effectiveness of collection alternatives, especially offers-in-compromise, on long-term tax compliance; (2) the administrative and legislative changes necessary to receive and process information returns before processing income tax returns; and (3) methods to reduce the number of taxpayers making in-person payments at IRS Taxpayer Assistance Centers.

Reclaiming Individual Liberty Act

United States · United States Congress · 13 April 2010

Reclaiming Individual Liberty Act - Amends the Internal Revenue Code to repeal provisions added by the Patient Protection and Affordable Care Act (PPACA) requiring individuals to purchase and maintain minimum essential health care coverage.

Targeted Deficit Reduction Act of 2010

United States · United States Congress · 13 April 2010

Targeted Deficit Reduction Act of 2010 - Amends the Congressional Budget Act of 1974 to require each budget resolution for FY2011-FY2020 to include reconciliation directives to reduce the deficit to achieve the following goals: (1) primary budget balance by FY2015; (2) full budget balance by FY2020; and (3) a debt-to-gross domestic product (GDP) ratio of 60% by FY2020. Requires any committee that receives such reconciliation directives to be ordered to report a reconciliation bill within 45 calendar days after adoption of such budget resolution. Requires the Director of the Congressional Budget Office (CBO), on or before February 15 of each year through 2019, to report to the congressional budget committees a target deficit reduction, for the fiscal year commencing on October 1 of that year, necessary to achieve the applicable goals and the anticipated glide path for each such fiscal year until FY2020.

Expressing the sense of the House of Representatives that the Value Added Tax is a massive tax increase that will cripple families on fixed income and only further push back America's economic recovery.

United States · United States Congress · 13 April 2010

States that the House of Representatives considers the Value Added Tax (VAT) a massive tax increase that will cripple families on fixed income and only further push back America's economic recovery.

[H.A.S.C. No. 111-148]NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 2011 AND OVERSIGHT OF PREVIOUSLY AUTHORIZED PROGRAMS BEFORE THE COMMITTEE ON ARMED SERVICES HOUSE OF REPRESENTATIVES ONE HUNDRED ELEVENTH CONGRESS SECOND SESSION

United States · United States House of Representatives · 25 March 2010

[H.A.S.C. No. 111-147]NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 2011 AND OVERSIGHT OF PREVIOUSLY AUTHORIZED PROGRAMS BEFORE THE COMMITTEE ON ARMED SERVICES HOUSE OF REPRESENTATIVES ONE HUNDRED ELEVENTH CONGRESS SECOND SESSION

United States · United States House of Representatives · 25 March 2010

SUPPLEMENTAL APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 25 March 2010

Census Oversight Efficiency and Management Reform Act of 2010

United States · United States Congress · 25 March 2010

Census Oversight Efficiency and Management Reform Act of 2010 - Requires the individual appointed as Director of the Census to have a demonstrated ability in management and experience in the collection, analysis, and use of statistical data. Provides that: (1) the Director shall report directly to the Secretary of Commerce; and (2) no U.S. officer or agency shall have authority to require the Director to submit legislative recommendations, testimony, or comments for review prior to the submission to Congress if such submission includes a statement indicating that the views expressed are those of the Bureau of the Census and do not necessarily represent the views of the President. Requires the term of office of the Director to be five years and to begin on January 1, 2012, and every fifth year thereafter. Prohibits an individual from serving more than two full terms as Director. Sets forth provisions governing: (1) vacancies in and removal from office; and (2) the authorities and duties of the Director. Establishes the position of Deputy Director of the Census. Requires the Director to: (1) provide a plan to Congress on how the Bureau will test, develop, and implement an Internet response option for the 2020 Census and the American Community Survey; and (2) submit to the appropriate congressional committees, by the date of submission of the President's budget request for a fiscal year, a comprehensive status report on the next decennial census.

Federal Aviation Administration Extension Act of 2010

United States · United States Congress · 25 March 2010

Federal Aviation Administration Extension Act of 2010 - Amends the Internal Revenue Code to extend through April 30, 2010: (1) excise taxes on aviation fuels and air transportation of persons and property; and (2) the expenditure authority for the Airport and Airway Trust Fund. Authorizes appropriations for the seven-month period from October 1, 2009, through April 30, 2010, for airport improvement program (AIP) projects, including project grant authority. Sets forth a formula for calculating the apportionment of AIP funding. Extends through April 30, 2010, various airport development projects, including: (1) the pilot program for passenger facility fees at nonhub airports; (2) small airport grants for airports located in the Marshall Islands, Micronesia, and Palau; (3) the temporary increase to 95% in the government share of certain AIP project costs; and (4) the funding of Midway Island airport development. Extends through April 30, 2010, state and local land use compatibility projects under the AIP program. Extends through April 30, 2010, the authority of the Metropolitan Washington Airports Authority to apply for an airport development grant and impose a passenger facility fee. Extends through April 30, 2010, Department of Transportation (DOT) insurance coverage for domestic and foreign-flag air carriers. Allows further extension through July 31, 2010. Extends through July 31, 2010, air carrier liability limits for injuries to passengers resulting from acts of terrorism. Extends through April 30, 2010, certain competitive access assurance requirements for large or medium hub airport sponsors applying for AIP grants. Extends for the seven-month period from October 1, 2009, through April 30, 2010, the authorization of appropriations for: (1) Federal Aviation Administration (FAA) operations; (2) air navigation facilities and equipment; and (3) research, engineering, and development.

A bill to amend the Internal Revenue Code of 1986 to extend the nonbusiness energy property credit to roofs with pigmented coatings which meet Energy Star program requirements.

United States · United States Congress · 25 March 2010

Amends the Internal Revenue Code to extend the nonbusiness energy property tax credit to energy-efficient asphalt roofs with pigmented coatings.

Polluter Pays Restoration Act

United States · United States Congress · 25 March 2010

Polluter Pays Restoration Act - Amends the Internal Revenue Code by reinstating until January 1, 2017, the Hazardous Substance Superfund financing rate and the corporate environmental income tax.

Home Star Energy Retrofit Act of 2010

United States · United States Congress · 25 March 2010

Home Star Energy Retrofit Act of 2010 - Requires the Secretary of Energy to establish: (1) the Home Star Retrofit Rebate Program to provide rebates to contractors to be passed through as discounts to homeowners who retrofit their homes to achieve energy savings; (2) a Federal Rebate Processing System to enable rebate aggregators to submit claims for reimbursement; and (3) a national retrofit website and public information campaign that provide information on the Program. Requires the Secretary to: (1) develop a network of rebate aggregators that can facilitate the delivery of rebates to reimburse participating contractors; and (2) develop guidelines for states to allow utilities participating as rebate aggregators to count the energy savings from their participation toward state-level energy saving targets. Sets forth eligibility criteria for rebate aggregators. Establishes: (1) a Silver Star Home Energy Retrofit Program to award rebates during the first year after this Act's enactment for the energy retrofit of a home for the installation of specified energy saving measures, including air-sealing and insulation measures, duct seal or replacement, window or door replacement, heating or cooling system replacement, and water heater replacement; and (2) a Gold Star Home Energy Retrofit Program to award rebates for retrofits that achieve whole home energy savings. Sets forth provisions concerning: (1) the amount of the rebates (up to $3,000 per home for Silver Star rebates or $8,000 per home for Gold Star rebates); and (2) the treatment of rebates for tax purposes (excluded from taxable income). Requires a state that receives funding under this Act to submit to the Secretary a plan to implement a quality assurance program that covers all federally assisted residential efficiency retrofit work administered, supervised, or sponsored by the state. Requires the Secretary to establish a Home Star Energy Efficiency Loan Program to make funds available to states to support financial assistance provided by qualified financing entities for making, to existing homes, energy efficiency improvements that qualify under the Silver Star or Gold Star programs.

American Renewable Biomass Heating Act of 2010

United States · United States Congress · 25 March 2010

American Renewable Biomass Heating Act of 2010 - Amends the Internal Revenue Code to allow a 30% energy tax credit for investment in biomass heating property placed in service before January 1, 2014.

Ponzi Scheme Victim's Bill of Rights Act of 2010

United States · United States Congress · 25 March 2010

Ponzi Scheme Victim's Bill of Rights Act of 2010 - Amends the Internal Revenue Code to allow: (1) a special tax deduction for qualified fraudulent investment losses held in an individual retirement account (IRA); (2) a six-year carryback of net operating losses which are qualified fraudulent investment losses; (3) withdrawals from tax-exempt retirement plans for a 10-year period without penalty to replace qualified fraudulent investment losses; (4) catch-up contributions to retirement plans to compensate for fraudulent investment losses; and (5) an extension of the limitation period for filing refund claims for overpayments of tax in connection with gifts and bequests of an interest in an investment for which there is a qualified fraudulent investment loss. Defines "qualified fraudulent investment loss" as a loss discovered in 2008 or 2009 resulting from a fraudulent arrangement in which a person receives cash or property from investors, purports to earn income for investors, reports partially or wholly fictitious income to such investors, makes payments to some investors from payments made by other investors, and appropriates some or all of the investors' cash or property.

Greening Food Deserts Act

United States · United States Congress · 25 March 2010

Greening Food Deserts Act - Amends the Department of Agriculture Reorganization Act of 1994 to direct the Secretary of Agriculture to establish the Office of Urban Agriculture which shall coordinate Department of Agriculture (USDA) activities related to urban agriculture and nutrition. Amends the Food Security Act of 1985 to direct the Secretary to provide technical assistance in support of backyard conservation and community gardening programs involving small-scale subsistence and personal-use agriculture. Amends the Cooperative Forestry Assistance Act of 1978 regarding urban and community forestry assistance to give a priority to the production and procurement in urban areas of plant materials that are resistant to invasive species. Amends the Farm Security and Rural Investment Act of 2002 to authorize appropriations for the seniors farmers' market nutrition program. Directs the Secretary to make loans, provide loan guarantees, and make grants to public agencies and nonprofit organizations for farmers' market construction and renovation. Amends the Census of Agriculture Act of 1997 to include an evaluation of state farmers' markets in each agriculture census. Renames the Rural Energy for America Program as the Renewable Energy for America Program. Authorizes the Secretary to make a microloan or grant available to support outreach activities for: (1) developing food production in communities not traditionally associated with agricultural production; and (2) supporting local food production and distribution. Amends the Richard B. Russell National School Lunch Act and the Child Nutrition Act of 1966 to increase reimbursement rates for school lunch, breakfast, and summer food service meals consisting in whole or part of foods produced through agricultural education programs that use enrolled students to produce food and provide the food to in-house feeding programs. Amends The Food and Nutrition Act of 2008 to direct the Secretary to make eight grants each fiscal year to regional food banks or consortiums of community feeding programs for a demonstration project to produce fresh fruits and vegetables at these facilities while teaching eligible households how to engage in small-scale food production residentially or at community gardens.

To amend the Internal Revenue Code of 1986 to provide a religious exception to the requirement that certain tax return preparers file returns on magnetic media.

United States · United States Congress · 25 March 2010

Amends the Internal Revenue Code to authorize the Secretary of the Treasury to exempt a tax return preparer who is opposed to using magnetic media on religious grounds from the requirement to file tax returns on magnetic media.

Targeted Job Creation and Business Investment Act

United States · United States Congress · 25 March 2010

Targeted Job Creation and Business Investment Act - Allows a reduction in 2010 and 2011 of an employer's payroll taxes by a specified percentage of the amount by which such employer increases aggregate payroll over the preceding calendar year for employees in high unemployment areas hired after February 3, 2010, and before January 1, 2012. Amends the Internal Revenue Code to make permanent the tax credit for increasing research activities, bonus depreciation, and the increased (to $250,000) expensing allowance for depreciable business assets.

CARS Act of 2010

United States · United States Congress · 25 March 2010

Commuter Aid and Relief for Suburbs Act of 2010 or the CARS Act of 2010 - Amends the Internal Revenue Code to allow individual taxpayers a deduction for a specified percentage of their qualified commuting expenses. Defines "qualified commuting expenses" as reasonable expenses paid or incurred for transportation (including public transportation and associated parking fees) between an individual's residence and place of employment.

Transparency in Government Act of 2010

United States · United States Congress · 25 March 2010

Transparency in Government Act of 2010 - Amends the Ethics in Government Act of 1978 to revise or prescribe requirements for greater disclosure and electronic filing of personal financial information by Members of Congress and congressional officers and employees. Amends Rule XXVI (Financial Disclosure) of the Rules of the House of Representatives to require the Clerk of the House and the Secretary of the Senate to make each financial quarterly report filed by a Member, congressional officer, or employee available within 48 hours after its receipt on the Clerk's or Secretary's website. Amends Rule X (Organization of Committees) to require reports filed on foreign travel with the chair of a committee to be posted on the committee's Internet site within 48 hours after their receipt. Amends Rule XXV (Limitations on Outside Earned Income and Acceptance of Gifts) to require all advance authorizations, certifications, and gift reports filed with the Clerk to be posted publicly on the Clerk's Internet site within 48 hours after their receipt. Amends Rule XXIII (Code of Official Conduct) to require any Member who requests a congressional earmark, a limited tax benefit, or a limited tariff benefit to post on his or her public website, within 24 hours after making such request, and for the remainder of the Congress: (1) the name and address of the intended recipient; (2) whether the recipient is a for-profit or not-for-profit entity; (3) the requested congressional earmark amount; and (4) an explanation of the request, including the purpose, and why it is a valuable use of taxpayer funds. Amends Rule XI (Procedures of Committees and Unfinished Business) to require any committee that accepts a Member's request for a congressional earmark or a limited tax or tariff benefit to maintain a public website with an earmark disclosure webpage that contains specified earmark information. Requires the Clerk, the Secretary, and the chairs of specified congressional committees to create one centralized database where all requests for earmarks and limited tax and tariff benefits are publicly available on the Internet. Amends Rule XI to require each committee to post on its Internet website: (1) each of its recorded votes within 24 hours; and (2) its public hearings and markup schedules, as well as those of its subcommittees, at the same time that information is made available to members of the committee. Requires a committee or subcommittee to post on its Internet website, within 24 hours after ordering any bill or resolution to be reported, all amendments agreed to, except technical or conforming amendments. Amends Rule II (Other Officers and Officials) to direct the Clerk to require the House to provide a list of all committee and subcommittee public hearings and markup schedules, including links to committee websites. Amends Rule XIII (Calendar and Committee Reports) to make it out of order to consider any legislation until 72 hours (excluding Saturdays, Sundays and holidays except when the House is in session on such a day) after it has been made publicly available to Members and the general public. Amends Rule XXII (House and Senate Relations) to make it similarly out of order to consider a conference report and its accompanying joint statement or amendment until 72 hours after they have been made available to Members and the general public. Prescribes requirements for protection of classified information and increased transparency of recorded votes. Requires the Clerk to make the following Congressional Research Service (CRS) information publicly available on the Internet: (1) CRS Issue Briefs; (2) CRS Reports that are available to Members through the CRS website; and (3) CRS Authorization of Appropriations and Appropriations Products. Exempts from this requirement information deemed confidential by the Director of CRS or the head of the federal department or agency that provided such information and confidential research requests made by an individual, office, or committee. Requires the Comptroller General to study and report to Congress on whether certain individuals are complying with the registration and reporting requirements of the Lobbying Disclosure Act of 1995 (LDA). Amends the LDA to revise or prescribe requirements for: (1) expedited online registration of lobbyists; (2) LDA exemptions; (3) disclosure of additional information by lobbyists; and (4) disclosure of political contributions. Amends the Federal Funding Accountability and Transparency Act of 2006 to provide transparency in federal contracting by revising the application programming interface and data elements of the federal funding website established by the Office of Management and Budget (OMB). Requires the OMB Director to ensure that: (1) a simple method for the public to report errors on the website is available; and (2) the unique identifier used to link information on the website about the award recipient is also used to link information about that recipient on the Federal Awardee Performance Integrity Information System. Amends the Duncan Hunter National Defense Authorization Act of Fiscal Year 2009 to revise or prescribe requirements for the System's database. Revises OMB collection and reporting requirements with respect to subaward data on federal contracts. Prescribes requirements for: (1) disclosure of federal sponsorship of all federal advertising or other communications paid for by an executive agency, either directly or through a contract awarded by such agency; and (2) digital access to completed responses to the Freedom of Information Act. Establishes a Commission on Freedom of Information Act Processing Delays.

Siding with America's Patients Act

United States · United States Congress · 25 March 2010

Siding with America's Patients Act - Repeals the Patient Protection and Affordable Care Act (PPACA), effective as of its enactment. Restores provisions of law amended by such Act. Amends the Internal Revenue Code to allow a tax credit for qualified health insurance costs to residents of a state that implements a high-risk pool, a reinsurance pool, or other risk-adjustment mechanism. Amends the Public Health Service Act to provide for the establishment and governance of individual membership associations (IMAs) to make available health benefits coverage to IMA members and their dependents. Small Business Health Fairness Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to provide for establishment and governance of association health plans, which are group health plans whose sponsors are trade, industry, professional, chamber of commerce, or similar business associations and which meet certain ERISA certification requirements. Directs that the laws of the state designated by a health insurance issuer (primary state) shall apply to individual health insurance coverage offered by that issuer in the primary state and in any other state (secondary state), but only if the coverage and issuer comply with conditions of this Act. Amends title XXI (Children's Health Insurance) (CHIP, formerly known as SCHIP) of the Social Security Act (SSA) to: (1) require a state CHIP plan to specify how it will achieve coverage for 90% of targeted low-income children; and (2) prohibit CHIP payments for children with family income above 300% of the applicable poverty line. Help Efficient, Accessible, Low-cost, Timely Healthcare (HEALTH) Act of 2009 - Sets conditions for lawsuits arising from health care liability claims regarding health care goods or services or any medical product affecting interstate commerce. Establishes a statute of limitations and limits noneconomic and punitive damages. Permits a group health plan to vary premiums and cost-sharing by up to 50% of the benefits based on participation (or lack of participation) in a wellness program. Requires a health insurance issuer to provide claims information, on request, to a plan, plan sponsor, or plan administrator. Prohibits the Secretary of Health and Human Services (HHS) from using comparative effectiveness research to deny coverage of an item or service under a federal health care program. Authorizes a state to establish a Health Plan and Provider Portal website to standardize information on health insurance plans available in the state. Revises the formula for determining rates in the fee schedule for Medicare physician payments. Sets forth provisions regarding students loans and loan repayment for health care professionals. Establishes discretionary spending limits for FY2010-FY2019 for new budget authority in the nondefense category. Rescinds unobligated balances of certain discretionary appropriations made available under the American Recovery and Reinvestment Act of 2009. Repeals other provisions of such Act, including provisions providing fiscal assistance to states and setting limits on executive compensation.

Internet Gambling Regulation and Tax Enforcement Act of 2010

United States · United States Congress · 25 March 2010

Internet Gambling Regulation and Tax Enforcement Act of 2010 - Amends the Internal Revenue Code to: (1) impose an Internet gambling license fee on Internet gambling operators and an additional tax on unauthorized bets or wagers; (2) require such operators to keep daily records of gambling deposits and file informational returns identifying themselves and the individuals placing bets or wagers with them; (3) require operators to pay state and Indian tribal governments a 6% fee on gambling deposits; (4) require withholding of tax on net Internet gambling winnings and on the gross amount of winnings of nonresident aliens; and (5) extend the excise tax on wagers to include wagers placed with the United States or any commonwealth, territory, or possession by a U.S. citizen or resident. Directs the Secretary of the Treasury to make grants to states to carry out an American Heritage Program through state arts agencies. Allocates .5% of the tax revenues attributable to Internet gambling to the American Heritage Block Grant Fund to finance the American Heritage Program. Amends the Social Security Act to establish the Transitional Assistance Trust Fund to finance state plans for transitional education and job training assistance to individuals who are, or were formerly, in foster care. Allocates 25% of the tax revenues attributable to Internet gambling to the Trust Fund.

World Class Military Medical Facilities Act

United States · United States Congress · 25 March 2010

World Class Military Medical Facilities Act - Directs the Secretary of Defense (DOD) to disestablish the Joint Task Force National Capital Region Medical. Requires the Secretary to establish an office responsible for implementing all recommendations and requirements regarding military medical facilities in the National Capital Region (Region) contained in the report of the Defense Base Closure and Realignment Commission, a provision of the National Defense Authorization Act for Fiscal Year 2010, or any other provision of law. Makes the Deputy Secretary of Defense the head of such office. Requires such office to assume responsibility for the development and implementation of the comprehensive master plan to provide sufficient world-class military medical facilities and an integrated system of health care delivery for the Region. Directs the Secretary to establish a unified construction standard for military construction and repairs for such facilities. Authorizes appropriations to implement such standard at Walter Reed National Military Medical Center. Requires the Secretary to establish the Independent Review Panel for Military Medical Care in the National Capital Region to advise the Secretary on whether the proposed design and organizational structure for military medical facilities in the Region will achieve a world-class military medical facility.

Reserve Retirement Deployment Credit Correction Act

United States · United States Congress · 25 March 2010

Reserve Retirement Deployment Credit Correction Act - Removes the requirement that days of active duty or active service used to reduce the minimum age at which a member of the reserves may retire for non-regular (reserve) service must occur in the same fiscal year.

Renewable Fuels Reinvestment Act

United States · United States Congress · 25 March 2010

Renewable Fuels Reinvestment Act - Amends the Internal Revenue Code to extend through 2015 the income and excise tax credits for alcohol used as fuel, the cellulosic biofuel producer tax credit, and the reduced credit for ethanol blenders. Amends the Harmonized Tariff Schedule of the United States to extend until 2016 the additional tariff on ethyl alcohol blends (ethanol) used as fuel.

Federal Aviation Administration Extension Act of 2010

United States · United States Congress · 25 March 2010

Federal Aviation Administration Extension Act of 2010 - Amends the Internal Revenue Code to extend through April 30, 2010: (1) excise taxes on aviation fuels and air transportation of persons and property; and (2) the expenditure authority for the Airport and Airway Trust Fund. Authorizes appropriations for the seven-month period from October 1, 2009, through April 30, 2010, for airport improvement program (AIP) projects, including project grant authority. Sets forth a formula for calculating the apportionment of AIP funding. Extends through April 30, 2010, various airport development projects, including: (1) the pilot program for passenger facility fees at nonhub airports; (2) small airport grants for airports located in the Marshall Islands, Micronesia, and Palau; (3) the temporary increase to 95% in the government share of certain AIP project costs; and (4) the funding of Midway Island airport development. Extends through April 30, 2010: (1) state and local land use compatibility projects under the AIP program; (2) the authority of the Metropolitan Washington Airports Authority to apply for an airport development grant and impose a passenger facility fee; (3) Department of Transportation (DOT) insurance coverage for domestic and foreign-flag air carriers, allowing further extension through July 31, 2010; and (4) certain competitive access assurance requirements for large or medium hub airport sponsors applying for AIP grants. Extends through July 31, 2010, air carrier liability limits for injuries to passengers resulting from acts of terrorism. Extends for the seven-month period from October 1, 2009, through April 30, 2010, the authorization of appropriations for: (1) Federal Aviation Administration (FAA) operations; (2) air navigation facilities and equipment; and (3) research, engineering, and development.

Census Oversight Efficiency and Management Reform Act of 2010

United States · United States Congress · 25 March 2010

Census Oversight Efficiency and Management Reform Act of 2010 - Requires the individual appointed as Director of the Census to have a demonstrated ability in management and experience in the collection, analysis, and use of statistical data. Provides that: (1) the Director shall report directly to the Secretary of Commerce; and (2) no U.S. officer or agency shall have authority to require the Director to submit legislative recommendations, testimony, or comments for review prior to the submission to Congress if such submission includes a statement indicating that the views expressed are those of the Bureau of the Census and do not necessarily represent the views of the President. Requires the term of office of the Director to be five years and to begin on January 1, 2012, and every fifth year thereafter. Prohibits an individual from serving more than two full terms as Director. Sets forth provisions governing: (1) vacancies in and removal from office; and (2) the authorities and duties of the Director. Establishes the position of Deputy Director of the Census. Requires the Director to: (1) provide a plan to Congress on how the Bureau will test, develop, and implement an Internet response option for the 2020 Census and the American Community Survey; and (2) submit to the appropriate congressional committees, by the date of submission of the President's budget request for a fiscal year, a comprehensive status report on the next decennial census.

To amend the Internal Revenue Code of 1986 to provide an exception to the arbitrage rules for prepayments for electricity generated from renewable resources.

United States · United States Congress · 25 March 2010

Amends the Internal Revenue Code to modify bond arbitrage rules to provide that an investment-type property does not include a prepayment under a qualified renewable electricity contract, thus exempting such prepayments from arbitrage restrictions.

Social Security and Medicare Protection Act

United States · United States Congress · 25 March 2010

Social Security and Medicare Protection Act - Amends the Congressional Budget Act of 1974 to make it out of order in the House of Representatives or the Senate to consider any concurrent resolution on the budget (or related measure) that would set forth a surplus for any fiscal year less than the surplus of the Federal Hospital Insurance Trust Fund for that fiscal year. Creates an exception to such point of order if a violation of it would result from an assumption in the measure of an increase in outlays or a decrease in revenue relative to the baseline underlying the measure for Social Security or Medicare reform legislation for any such year. Makes it out of order in the House of Representatives or the Senate to consider any (spending or tax) measure if its enactment would cause the surplus for any fiscal year covered by the most recently agreed to budget resolution to be less than the surplus of the Federal Hospital Insurance Trust Fund for that fiscal year. Creates an exception to such point of order similar to the other one. Declares that, if the President's budget recommends an on-budget surplus for any fiscal year less than the surplus of the Federal Hospital Insurance Trust Fund for that fiscal year, then it shall include a detailed proposal for Social Security or Medicare reform legislation.

Informed Taxpayers' Federal Government Annual Reporting Act of 2010

United States · United States Congress · 25 March 2010

Informed Taxpayers' Federal Government Annual Reporting Act of 2010 - Directs the Secretary of the Treasury to prepare for each fiscal year and include in any published instructions for filling out a federal income tax return and on the homepage of the Internal Revenue Service (IRS) website a three-part report containing: (1) federal revenues, outlays, the budget deficit or surplus, and total gross federal debt for the fiscal year and the preceding fiscal year; (2) the number of income tax filers and nonfilers among U.S. households, the number of filers who have an income tax liability greater than zero for the current taxable year, the amount of the total gross federal debt for the fiscal year per such filer, and the difference between the debt per filer for the fiscal year and the preceding fiscal year; and (3) estimates, for the succeeding fiscal year and each of the next 10 fiscal years, of the federal revenues, outlays, and budget deficits or surpluses, the aggregate of such revenues and outlays and the net of such deficits and surpluses, and the average total amount of the total gross federal debt.

To amend the Internal Revenue Code of 1986 to modify and extend the credit for alternative motor vehicles, and for other purposes.

United States · United States Congress · 25 March 2010

Amends the Internal Revenue Code to: (1) extend through 2012 the alternative motor vehicle tax credit for advanced lean-burn technology, hybrid, and new alternative fuel motor vehicles; (2) increase the amounts of such credit; (3) increase the threshold (the number of qualified vehicles manufactured by the manufacturer after December 31, 2005) for initiating the phaseout period for the eligibility of hybrid and advanced lean-burn technology vehicles for such credit; and (4) deny such credit to a taxpayer whose adjusted gross income exceeds $100,000 ($200,000 in the case of married couples filing jointly).