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Taxation

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651 records in US in 2001

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Records

Bill· HRH.R. 1774 (107th)referred

Small Business Health Fairness Act of 2001

United States · United States Congress · 9 May 2001

Small Business Health Fairness Act of 2001 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to revise provisions relating to access and choice for small business employers with respect to medical care for their employees. Establishes rules governing association health plans (group health plans whose sponsors are trade, industry, professional, chamber of commerce, or similar business associations), including requirements relating to certification, sponsors and boards of trustees, participation, coverage, plan documents, contribution rates, benefit options, applications for certification, notice for voluntary termination, corrective actions, and mandatory termination. Requires association health plans which provide health benefits in addition to health insurance coverage to maintain certain reserves and comply with other solvency provisions. Directs the Secretary of Labor to apply for appointment, and carry out specified duties, as trustee of any such insolvent association health plans which provide health benefits in addition to health insurance coverage. Allows a State to impose a contribution tax on any association health plan commencing operations in such State after the enactment of this Act. Requires association health plans to include in their summary plan descriptions, in connection with each benefit option, a description of the form of any solvency or guarantee fund protection secured under ERISA or applicable State law. Revises provisions relating to treatment of: (1) single employer arrangements; and (2) certain collectively bargained arrangements. Sets forth provisions for association health plans with respect to: (1) enforcement; (2) cooperation between Federal and State authorities; and (3) treatment of certain existing health benefit programs.

Bill· HRH.R. 1783 (107th)open

Independent Contractor Determination Act of 2001

United States · United States Congress · 9 May 2001

Independent Contractor Determination Act of 2001 - Amends the Internal Revenue Code to set forth criteria for determining whether a service provider and a service recipient are in an employer-employee or an independent contractor relationship. Amends the Revenue Act of 1978, as amended by the Tax Reform Act of 1986, to repeal the prohibition on treating certain technical service providers as independent contractors.

Bill· HRH.R. 1785 (107th)open

To amend the Internal Revenue Code of 1986 to prevent the avoidance of gain recognition through swap funds.

United States · United States Congress · 9 May 2001

Amends the Internal Revenue Code to include as an exception to the nonrecognition of gain or loss (thus subjecting to taxation) upon certain stock transfers the transfer of: (1) an interest in an entity if the return on such interest is limited and preferred; and (2) interests in any entity if substantially all of the entity assets consist of either limited and preferred assets or assets previously excepted from such nonrecognition requirement. Includes as an additional exception a transfer of property to a corporation if such property is marketable securities and the corporation is an investment company or engages in investment company activities. Includes as an exception to the nonrecognition of gain or loss for contributions to a partnership those gains realized on a transfer of property to a partnership if, were the partnership incorporated: (1) it would be treated as an investment company; or (2) the exceptions with regard to corporate stock transfers would not apply.

Bill· HRH.R. 1788 (107th)referred

Cooperative Housing Act of 2001

United States · United States Congress · 9 May 2001

Cooperative Housing Act of 2001 - Amends the Internal Revenue Code to revise the definition of "cooperative housing corporation" (for purposes of the tax deduction allowed to a tenant-stockholder for certain payments to such corporation).

Bill· HRH.R. 1773 (107th)referred

To amend the Internal Revenue Code of 1986 to allow a credit against income tax for the purchase of a principal residence by a first-time homebuyer.

United States · United States Congress · 9 May 2001

Amends the Internal Revenue Code to allow a first-time homebuyer who purchases a principal residence a tax credit of ten percent of the purchase price of such residence. Limits the credit to $6,500. Requires married individuals filing jointly to both be first-time homebuyers. Makes this credit applicable to a principal residence only if the taxpayer enters into, on or after June 1, 2001, and before June 1, 2002, a binding contract to purchase the residence, and purchases and occupies the residence before January 1, 2003.

Bill· HRH.R. 1780 (107th)referred

Volunteer Firefighter's Relief Act

United States · United States Congress · 9 May 2001

Volunteer Firefighter's Relief Act - Amends the Internal Revenue Code to allow, for a volunteer firefighter, an annual deduction (of up to $500) for contributions to a volunteer firefighter savings account.

Bill· HRH.R. 1769 (107th)referred

Technology Education and Training Act of 2001

United States · United States Congress · 9 May 2001

Technology Education and Training Act of 2001 - Amends the Internal Revenue Code to: (1) allow a limited tax credit for information technology training program expenses; and (2) make technology training centers eligible educational institutions for purposes of the Hope scholarship and lifetime learning credits. Establishes an Information Technology Training Certification Advisory Board, which shall develop provider certifications for certified commercial information technology training.

Bill· SS. 845 (107th)referred

A bill to amend the Internal Revenue Code of 1986 to include agricultural and animal waste sources as a renewable energy resource.

United States · United States Congress · 8 May 2001

Amends the Internal Revenue Code to include within the scope of the credit for electricity produced from certain renewable resources: (1) electricity produced from agricultural and animal waste; and (2) certain agricultural and animal waste facilities and combined production facilities (production of electricity from agricultural and animal waste and other biobased products).

Bill· HRH.R. 1754 (107th)referred

To amend the Internal Revenue Code of 1986 to provide that ancestors and lineal descendants of past or present members of the Armed Forces shall be taken into account in determining whether a veterans' organization is exempt from tax.

United States · United States Congress · 8 May 2001

Amends the Internal Revenue Code to provide that ancestors and lineal descendants of past or present members of the armed forces shall be taken into account in determining whether a veterans' organization is exempt from tax.

Bill· HRH.R. 1755 (107th)referred

Reinsurance Tax Equity Act of 2001

United States · United States Congress · 8 May 2001

Reinsurance Tax Equity Act of 2001 - Amends the Internal Revenue Code to deny, to domestic nonlife insurance companies, the deduction of return premiums and premiums paid for reinsurance from the amount of gross premiums written on insurance contracts during the taxable year for premiums paid for the direct or indirect reinsurance of United States risks with a related reinsurer.

Resolution· HRESH.Res. 136 (107th)passed

Waiving points of order against the conference report to accompany the concurrent resolution (H. Con. Res. 83) establishing the congressional budget for the United States Government for fiscal year 2002, revising the congressional budget for the United States Government for fiscal year 2001, and setting forth appropriate budgetary levels for each of fiscal years 2003 through 2011.

United States · United States Congress · 8 May 2001

Waives points of order against the consideration of the conference report on H. Con. Res. 83 (FY 2002 congressional budget).

Resolution· HRESH.Res. 134 (107th)passed

Providing for recommittal of the conference report to accompany the concurrent resolution (H. Con. Res. 83) establishing the congressional budget for the United States Government for fiscal year 2002, revising the congressional budget for the United States Government for fiscal year 2001, and setting forth appropriate budgetary levels for each of fiscal years 2003 through 2011.

United States · United States Congress · 8 May 2001

Provides for recommittal of the conference report on H. Con. Res. 83 (FY 2002 congressional budget) to the committee on conference.

Bill· SS. 837 (107th)open

Independent Contractor Determination Act of 2001

United States · United States Congress · 7 May 2001

Independent Contractor Determination Act of 2001 - Amends the Internal Revenue Code to set forth criteria for determining whether a service provider and a service recipient are in an employer-employee or an independent contractor relationship. Amends the Revenue Act of 1978, as amended by the Tax Reform Act of 1986, to repeal the prohibition on treating certain technical service providers as independent contractors.

Bill· SS. 827 (107th)open

MediKids Health Insurance Act of 2002

United States · United States Congress · 3 May 2001

MediKids Health Insurance Act of 2002 - Amends the Social Security Act (SSA) to allow certain eligible individuals born after December 31, 2002, who have not attained age 23, to enroll in the MediKids Program under new SSA title XXII established by this Act for entitlement to benefits specified by the Secretary of Health and Human Services (HHS). Includes among such benefits early and periodic screening, diagnostic services, and treatment services under Medicaid (SSA title XIX), and prescription drugs and biologicals. Provides for: (1) cost-sharing; (2) a payment schedule for covered benefits; (3) a monthly MediKids premium and the means for payment of it; and (4) a reduction in premium for certain low-income families. Creates in the Treasury the MediKids Trust Fund for collected premiums, appropriated amounts, and other revenues for use in funding the coverage provided under the MediKids Program and maintaining its financial solvency. Authorizes the Secretary to implement a care coordination services program including specified elements under which eligible individuals may elect to have health care services covered under SSA title XXII managed and coordinated by a designated care coordinator. Amends SSA title XVIII (Medicare) to increase the membership of the Medicare Payment Advisory Commission, with the initial terms of additional members staggered. Amends the Internal Revenue Code to: (1) impose a MediKids premium tax in the case of any taxpayer (with certain exceptions) required to pay a premium under the MediKids Program for an eligible individual; and (2) provide for a refundable tax credit for 50 percent of cost-sharing expenses under the MediKids Program. Directs the Secretary of the Treasury to propose a gradual schedule of progressive tax changes to fund the MediKids Program as the number of enrollees grows in the out-years.

Bill· SS. 822 (107th)open

Community Forestry and Agriculture Conservation Act of 2001

United States · United States Congress · 3 May 2001

Community Forestry and Agriculture Conservation Act of 2001 - Amends the Internal Revenue Code to treat a bond issued to acquire land together with any renewable resources associated with the land on land subject to a conservation restriction as a tax-exempt (qualified 501(c)(3)) bond if the revenues from are used in a manner consistent with the charitable purpose.

Bill· SS. 833 (107th)referred

Child Tax Credit Expansion and Equity Act

United States · United States Congress · 3 May 2001

Child Tax Credit Expansion and Equity Act - Amends the Internal Revenue Code to provide a phased-in increase ($1,000 as of 2006) of the child tax credit. Makes such credit partially refundable. Provides for coordination with Federal means-tested programs.

Bill· SS. 828 (107th)referred

A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for certain energy-efficient property.

United States · United States Congress · 3 May 2001

Amends the Internal Revenue Code to allow, through December 31, 2006, a limited credit for energy-efficient building property. Defines such property as a stationary fuel cell power plant that: (1) generates electricity using an electrochemical process; and (2) has an electricity-only generation efficiency greater than 30 percent. Allows, through December 31, 2006, a limited credit to an individual for nonbusiness energy-efficient building property expenditures.

Bill· HRH.R. 1711 (107th)referred

Community Forestry and Agriculture Conservation Act of 2001

United States · United States Congress · 3 May 2001

Community Forestry and Agriculture Conservation Act of 2001 - Amends the Internal Revenue Code to treat a bond issued to acquire land together with any renewable resources associated with the land on land subject to a conservation restriction as a tax-exempt (qualified 501(c)(3)) bond if the revenues from are used in a manner consistent with the charitable purpose.

Bill· HRH.R. 1697 (107th)open

Broadband Competition and Incentives Act of 2001

United States · United States Congress · 3 May 2001

Broadband Competition and Incentives Act of 2001 - Amends the Clayton Act to prohibit a Bell operating company or affiliate (BOC) from providing interLATA services in any of its in-region States under any amendments to provisions concerning BOCs under the Communications Act of 1934 enacted after April 24, 2001, unless the Attorney General determines that such BOC does not have market power in the provision of wireline telephone exchange service in the State involved. Deems a BOC to have such market power if it provides service to more than 85 percent of the business or residential subscribers in such State at the time it requests that the Attorney General make such determination. Prohibits a State or political subdivision from imposing: (1) discriminatory taxes on broadband services; or (2) a tax or fee imposed on telecommunications carriers or affiliates thereof, other than incumbent local exchange carriers and affiliates, for the use of public rights-of-way that is greater than the tax or fee imposed on incumbent local exchange carriers or affiliates for their use of public rights-of-way. Authorizes the Attorney General to make direct loans or loan guarantees to eligible broadband service providers to finance the deployment of broadband services to eligible rural communities and underserved areas. Prohibits the Attorney General from considering the technology proposed to be employed by the applicants. Allows the Attorney General to take a security interest in assets or revenue streams to cover the assets financed.

Law· HRH.R. 1727 (107th)enacted

Fallen Hero Survivor Benefit Fairness Act of 2001

United States · United States Congress · 3 May 2001

Fallen Hero Survivor Benefit Fairness Act of 2001 - Amends the Taxpayer Relief Act of 1997 to extend to survivors of public safety officers killed in the line of duty before December 31, 1996, the same tax benefits available to the survivors of such officers killed after such date (the exclusion from gross income of any survivor annuity received on account of the death of a public safety officer killed in the line of duty).

Bill· HRH.R. 1733 (107th)referred

MediKids Health Insurance Act of 2002

United States · United States Congress · 3 May 2001

MediKids Health Insurance Act of 2002 - Amends the Social Security Act (SSA) to allow certain eligible individuals born after December 31, 2002, who have not attained age 23, to enroll in the MediKids Program under new SSA title XXII established by this Act for entitlement to benefits specified by the Secretary of Health and Human Services (HHS). Includes among such benefits early and periodic screening, diagnostic services, and treatment services under Medicaid (SSA title XIX), and prescription drugs and biologicals. Provides for: (1) cost-sharing; (2) a payment schedule for covered benefits; (3) a monthly MediKids premium and the means for payment of it; and (4) a reduction in premium for certain low-income families. Creates in the Treasury the MediKids Trust Fund for collected premiums, appropriated amounts, and other revenues for use in funding the coverage provided under the MediKids Program and maintaining its financial solvency. Authorizes the Secretary to implement a care coordination services program including specified elements under which eligible individuals may elect to have health care services covered under SSA title XXII managed and coordinated by a designated care coordinator. Amends SSA title XVIII (Medicare) to increase the membership of the Medicare Payment Advisory Commission, with the initial terms of additional members staggered. Amends the Internal Revenue Code to: (1) impose a MediKids premium tax in the case of any taxpayer (with certain exceptions) required to pay a premium under the MediKids Program for an eligible individual; and (2) provide for a refundable tax credit for 50 percent of cost-sharing expenses under the MediKids Program. Directs the Secretary of the Treasury to propose a gradual schedule of progressive tax changes to fund the MediKids Program as the number of enrollees grows in the out-years.

Bill· HRH.R. 1702 (107th)referred

Nuclear Decommissioning Funds Clarification Act

United States · United States Congress · 3 May 2001

Nuclear Decommissioning Funds Clarification Act - Amends the Internal Revenue Code to revise provisions concerning, among other things: (1) the limitation on the amounts which may be paid into a Nuclear Decommissioning Reserve Fund; and (2) the deduction allowed for nuclear decommissioning costs.

Bill· SS. 818 (107th)referred

Capital Gains Relief and Simplification Act of 2001

United States · United States Congress · 2 May 2001

Capital Gains Relief and Simplification Act of 2001 - Amends the Internal Revenue Code to allow an individual a long-term capital gains deduction equal to the sum of: (1) the lesser of the net capital gain of the taxpayer for the taxable year, or $1,000 ($2,000 in the case of a joint return); and (2) 50 percent of such gain not taken into account under (1). Sets forth rules concerning: (1) section 1250 property (gain from dispositions of depreciable realty); (2) pass-thru entities; (3) coordination with maximum capital gains rates; and (4) collectibles. Decreases the from one year to six months the holding period required for long-term capital gain treatment. Increases the limitation on the capital losses of non-corporate taxpayers allowable against ordinary income. Sets forth a special rule suspending, for members of the uniformed services and foreign service, the five year period applicable to excluding gain from the sale of a principal residence.

Bill· HRH.R. 1675 (107th)open

Internet Tax Nondiscrimination Act

United States · United States Congress · 2 May 2001

Internet Tax Nondiscrimination Act - Amends the Internet Tax Freedom Act to prohibit a State or political subdivision from imposing: (1) taxes on Internet access; and (2) multiple or discriminatory taxes on electronic commerce.

Bill· HRH.R. 1692 (107th)open

To amend the Internal Revenue Code of 1986 to simplify and make more equitable the tax treatment of Settlement Trusts established pursuant to the Alaska Native Claims Settlement Act.

United States · United States Congress · 2 May 2001

Amends the Internal Revenue Code (IRC) to impose on an electing Alaska Native Settlement Trust, other than its net capital gain, the lowest rate of tax imposed by section one of the IRC (currently, 15 percent). Provides that in the case of an electing Settlement Trust with a net capital gain for the taxable year, a tax is imposed on such gain at the rate of tax which would apply to such gain if the taxpayer were subject to a tax on its other taxable income at only the lowest rate. Provides for the tax treatment of distributions to beneficiaries. Sets forth information reporting requirements.

Bill· HRH.R. 1681 (107th)referred

Voluntary Opportunities for Increasing Contributions to Education Act

United States · United States Congress · 2 May 2001

Voluntary Opportunities for Increasing Contributions to Education Act - Amends the Internal Revenue Code to allow an annual tax credit of up to $500 for an individual ($1,000 for joint filers) and $100,000 for a corporation for 75 percent of the qualified charitable contributions (school tuition organizations, facility construction or renovation, computer acquisition or training) made on behalf of elementary or secondary schools.

Bill· HRH.R. 1687 (107th)referred

Poverty Trap Study Act of 2001

United States · United States Congress · 2 May 2001

Poverty Trap Study Act of 2001 - Establishes the National Commission on Marginal Tax Rates for the Working Poor to: (1) determine the total effective marginal rate of tax from all taxes and benefit program phaseouts that persons are subject to at all earnings levels between $7,000 and $30,000 per year for at least five States, including Wisconsin and California; and (2) report to Congress. Authorizes appropriations. Terminates the Commission 30 days after the submission of its report.

Bill· HRH.R. 1673 (107th)referred

Veterans Medical Research Assistance Voluntary Option Act

United States · United States Congress · 2 May 2001

Veterans Medical Research Assistance Voluntary Option Act - Amends the Internal Revenue Code to permit a taxpayer to designate that all or part of an income tax overpayment shall be used for Department of Veterans Affairs medical research. States that any such amount shall be treated as: (1) a refund to the taxpayer; and (2) a contribution to the United States. Amends Federal law to establish in the Treasury the Department of Veterans Affairs Medical and Prosthetic Research Gift Fund.

Bill· HRH.R. 1677 (107th)referred

Hydropower Capacity Improvement Act

United States · United States Congress · 2 May 2001

Hydropower Capacity Improvement Act - Amends the Internal Revenue Code to allow: (1) a tax credit through tax year 2011 for incremental hydropower for additional generating capacity and increased efficiency at existing dams licensed by the Federal Energy Regulatory Commission; and (2) such credit for public utilities, certain organizations, and States, possessions, and Indian tribal governments. Permits credit assignment.

Bill· HRH.R. 1676 (107th)referred

To amend the Internal Revenue Code of 1986 to avoid duplicate reporting of information on political activities of certain State and local political organizations, and for other purposes.

United States · United States Congress · 2 May 2001

Amends the Internal Revenue Code to: (1) exempt State and local candidate committees from specified notification requirements; (2) exempt State and local political committees from specified reporting and annual gross receipts-based return requirements; and (3) authorize the Secretary of the Treasury to waive certain related penalties. Amends related penalty provisions.

Bill· SS. 808 (107th)referred

A bill to amend the Internal Revenue Code of 1986 to repeal the occupational taxes relating to distilled spirits, wine, and beer.

United States · United States Congress · 1 May 2001

Amends the Internal Revenue Code to repeal specified occupational taxes relating to distilled spirits, wine, and beer. Revises recordkeeping requirements for wholesale and retail liquor dealers. Makes it unlawful for any liquor dealer (except one selling beer exclusively) to purchase distilled spirits from any person other than a specified wholesale liquor dealer.

Bill· SS. 810 (107th)referred

Feeding Needy Families Act

United States · United States Congress · 1 May 2001

Feeding Needy Families Act - Amends the Internal Revenue Code to set forth a rule for determining the amount of the deduction allowable for a charitable contribution of food inventory.

Bill· HRH.R. 1667 (107th)referred

National Beverage Container Reuse and Recycling Act of 2001

United States · United States Congress · 1 May 2001

National Beverage Container Reuse and Recycling Act of 2001 - Amends the Solid Waste Disposal Act to prohibit the sale of certain beverages unless the containers carry a refund value of ten cents. Makes unclaimed refunds (the amount by which the total refund value of all containers sold by distributors exceeds the amount paid by distributors to persons in a State) available to a State for carrying out pollution prevention and recycling programs. Prohibits distributors and retailers from: (1) selling beverages in metal beverage containers with detachable openings; and (2) disposing of containers subject to this Act or any metal, glass, or plastic from such containers (other than the top or seal) in landfills or solid waste disposal facilities. Makes this Act inapplicable to States that have adopted requirements similar to those under this Act or that have demonstrated a recycling or reuse rate for beverage containers of at least 80 percent. Prohibits States or political subdivisions that impose taxes on the sale of beverage containers from imposing any tax on the amount attributable to the refund value.

Bill· HRH.R. 1651 (107th)referred

Volunteer Firefighters' Protection Act of 2001

United States · United States Congress · 1 May 2001

Volunteer Firefighters' Protection Act of 2001 - Amends the Internal Revenue Code to exclude from an employer's gross income specified health care subsidy payments made by a local government on behalf of qualifying volunteer firefighters.

Bill· HRH.R. 1652 (107th)referred

Earned Income Tax Credit Reform Act of 2001

United States · United States Congress · 1 May 2001

Earned Income Tax Credit Reform Act of 2001 - Amends the Internal Revenue Code respecting the earned income credit to: (1) eliminate the credit for persons without children; and (2) decrease credit percentages and increase credit phaseout percentages.

Bill· HRH.R. 1657 (107th)referred

Biomass Energy Equity Act of 2001

United States · United States Congress · 1 May 2001

Biomass Energy Equity Act of 2001 - Amends the Internal Revenue Code respecting the credit for electricity produced from certain renewable resources to: (1) extend the credit; (2) expand the scope of qualifying closed-loop facilities; and (3) make qualifying biomass (other than closed-loop biomass) and biomass facilities eligible for the credit.

Bill· HRH.R. 1659 (107th)referred

Good Samaritan Tax Act

United States · United States Congress · 1 May 2001

Good Samaritan Tax Act - Amends the Internal Revenue Code to set forth a rule for determining the amount of the deduction allowable for a charitable contribution of food inventory.

Bill· SS. 802 (107th)referred

Low Income Taxpayer Protection Act of 2001

United States · United States Congress · 30 April 2001

Low Income Taxpayer Protection Act of 2001 - Amends the Internal Revenue Code to require the promulgation of regulations that: (1) require the registration of income tax return preparers and of refund anticipation loan providers; and (2) prohibit the payment of a refund of tax to a refund anticipation loan provider or an income tax return preparer that is the result of a tax return which is prepared by the refund anticipation loan provider or the income tax return preparer which does not include the refund anticipation loan provider's or the income tax return preparer's registration number. Requires the Secretary of the Treasury to focus electronic filing efforts on benefitting the taxpayer by: (1) reducing the time between receipt of an electronically filed return and remitting a refund; (2) reducing the cost of filing a return electronically; (3) improving services provided by the Internal Revenue Service to low and moderate income taxpayers; and (4) providing tax-related computer software at no or nominal cost to low and moderate income taxpayers. Provides for a pilot program for the creation of four mobile tax return filing offices with electronic filing capabilities.

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