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Bill· SS. 882 (108th)open
United States · United States Congress · 10 April 2003
Tax Administration Good Government Act - Amends the Internal Revenue Code to revise Internal Revenue Service (IRS) collection and taxpayer safeguard provisions, including provisions regarding: (1) waiver of installment agreement user fees, partial payment, and agreement termination; (2) Office of Chief Counsel review of offers in compromise; (3) penalty increase for bad checks or money orders; (4) financial management service fees; (5) offsetting refunds from former residents; (6) explanation of statute of limitations and consequences of failure to file; (7) disclosure of tax information to facilitate combined employment tax reporting; (8) expansion of declaratory judgment remedy to tax-exempt organizations; (9) Treasury auction reforms; (10) termination of employment of IRS employees for misconduct; (11) IRS Oversight Board approval of use of critical pay authority; (12) low-income taxpayer clinics; (13) enrolled agents; (14) establishment of disaster response team; (15) accelerated tax refunds; (16) National Taxpayer Advocate reporting; (17) penalty for failure to report foreign financial accounts; and (18) repeal of personal holding company tax. Revises penalty and interest provisions, including provisions regarding: (1) individual and corporate estimated tax; (2) interest abatement and interest netting; (3) deposits made to suspend running of interest; (4) suspension of interest for failure to contact taxpayer; and (5) frivolous tax submissions. Revises Tax Court provisions, including provisions regarding: (1) authority for special trial judges to hear and decide certain employment status cases; (2) Tax Court authority to apply doctrine of equitable recoupment; (3) filing fees; (4) employees; (5) pro se taxpayers; (6) annuities for survivors of assassinated judges; (7) life insurance, leave, retirement, and thrift savings coverage for judges; (8) exemption of teaching compensation of retired judges from limitation on outside earned income; (9) survivor annuities; and (10) recall. Revises confidentiality and disclosure provisions, including provisions regarding: (1) church tax inquiries; (2) joint return collection activities; (3) taxpayer representatives; (4) offers-in-compromise; (5) standards for requests for and consents to disclosure; (6) civil damages for unauthorized inspection or disclosure; (7) emergency circumstances; (8) refunds; (9) tax-exempt organizations; and (10) investigative disclosures.
Bill· SS. 872 (108th)referred
United States · United States Congress · 10 April 2003
Northern Ireland Peace and Reconciliation Support Act of 2003 - Declares the sense of Congress that: (1) the United States should continue to contribute to the International Fund for Ireland to support much needed programs in economically depressed areas of Northern Ireland as such programs remain very important to accomplishing the objectives of the Anglo-Irish Agreement Support Act of 1986; (2) the United States should support an expansion of reconciliation projects funded by the International Fund as a way to promote peace and economic stability in Northern Ireland; and (3) the International Fund should support programs such as those mentioned by this Act. Amends the Anglo-Irish Agreement Support Act of 1986 to authorize certain appropriations for FY 2004 and 2005 for U.S. contributions to the Fund. Authorizes the use of such contributions to fund programs to: (1) enhance relations between communities and between police officers and the communities served by such officers; (2) promote human rights training for police officers; (3) enhance peaceful mediation in neighborhoods of continued conflict; and (4) promote training programs to enhance the new district partnership police boards recommended by the Commission into Policing for Northern Ireland established by the Agreement Reached in the Multi-Party Negotiations in Belfast on April 10, 1998 (Good Friday Agreement). Declares the sense of Congress that at least 20 percent of such authorized appropriations for each such fiscal year should be used to carry out such programs.
Bill· SS. 862 (108th)referred
United States · United States Congress · 10 April 2003
Adoption Equality Act of 2003 - Amends title IV part E (Foster Care and Adoption Assistance) of the Social Security Act (SSA) to modify the requirements of a child with special needs whose adoptive parents are eligible to receive a State adoption assistance payment. Eliminates the requirement that the child with special needs meet specified income eligibility criteria under SSA title IV part A (Temporary Assistance for Needy Families) (TANF) relating solely to the biological parents whose rights have been terminated. (Thus makes all children with special needs eligible for adoption assistance.) Makes eligible to receive adoption assistance payments the adoptive parents of a child who is not a U.S. citizen or resident, but who otherwise meets the eligibility requirements for such payments, with the exception of a child adopted outside the United States or brought into it for adoption purposes. Declares that payments shall not be construed as prohibited with respect to the latter kind of child if he or she is placed in foster care following the failure of the initial adoption of the child by the adoptive parents. Requires treatment as meeting such requirements of any children determined eligible with respect to a prior adoption (or who would have been determined eligible had the Adoption and Safe Families Act of 1997 been in effect at the time that such determination would have been made), and who are available for adoption again because the prior adoption has been dissolved and the parental rights of the adoptive parents have been terminated, or because the child's adoptive parents have died. Requires a State to spend an amount equal to the amount of savings (if any) in State expenditures resulting from the application of this Act to provide to children or families any service (including post-adoption services) that may be provided under this part or part B (Child-Welfare Services). Revises requirements for the determination under SSA of a child with special needs to require that: (1) the State determine, pursuant to criteria established by it (which may or may not include a judicial determination), that the child cannot or should not be returned to the home of his/her parents (as under current law); or (2) the child meets all medical or disability requirements of title XVI (Supplemental Security Income) (SSI), and (as under current law) specific factors or conditions apply. (Currently, the first requirement and the specific factor requirement must both apply. This Act makes it sufficient to determine a child with special needs if the child cannot or should not be returned to the home of his/her parents. The specific factor requirement does not have to apply in such a case, but must apply in the case of any child who meets all SSI medical or disability requirements.)
Bill· SS. 879 (108th)referred
United States · United States Congress · 10 April 2003
Economic Stimulus Act of 2003 - Amends the Internal Revenue Code with respect to the special depreciation allowance (under the accelerated cost recovery system) to: (1) increase the depreciation for qualifying property acquired after enactment of this Act; (2) include qualifying motion picture film or videotape; and (3) extend the qualifying placed-in-service date, with a special provision for transportation property.
Bill· SS. 887 (108th)referred
United States · United States Congress · 10 April 2003
Intermediate Sanctions Compensatory Revenue Adjustment Act of 2003 (ISCRAA) - Amends the Internal Revenue Code to impose on the collecting attorney: (1) in each excess fee transaction a tax equal to five percent of such fee; and (2) in any case in which such tax is imposed and the excess fee involved is not corrected within the taxable period, a tax of 200 percent of the excess fee involved. Defines: (1) collecting attorney; (2) excess fee transaction; and (3) taxable period. Authorizes Tax Court declaratory judgments with respect to excise taxes on excess fee transactions.
Bill· SS. 850 (108th)referred
United States · United States Congress · 10 April 2003
Small Business and Financial Institutions Tax Relief Act of 2003 - Amends the Internal Revenue Code to make a trust-individual retirement account (IRA) an eligible bank S corporation shareholder. Exempts from prohibited transaction rules any sale of stock in an IRA pursuant to a small business corporation's election to be an S corporation. Excludes from the definition of passive income for purposes of S status termination any interest income earned by or dividends on assets required to be held by a bank, a bank holding company, or a qualified subchapter S subsidiary bank. Increases to 150 the maximum number of shareholders a small business organization may have to be eligible to elect S corporation treatment. States that stock held by a bank director as required by banking regulations (director qualifying stock) shall not be considered a disqualifying second class of S corporation stock. Permits a bank which makes an S corporation election to recapture certain bad debt reserves in the year of election or the preceding year. Limits any special rules regarding corporate income preference items to the three years following S corporation election. Treats a husband and wife as one shareholder. Permits, and sets forth criteria for, an election to treat all members of a family as one shareholder. Permits the issuance of qualified preferred stock, which shall not be treated as second class stock. Makes any distribution (not in payment in exchange for stock) made by an S corporation with respect to qualified preferred stock includible as ordinary income of the holder and deductible to the corporation as an expense. Revises exceptions to the criteria for the treatment of certain wholly owned subchapter S subsidiaries with reference to required information returns. Provides for a charitable contribution basis adjustment of S corporation stock based upon the shareholder's pro rata share of adjusted basis.
Bill· SS. 857 (108th)referred
United States · United States Congress · 10 April 2003
Incentives to Educate American Children (I Teach) Act of 2003 - Amends the Internal Revenue Code to permit a tax credit of $1,000 for: (1) teachers in public elementary or secondary schools or public kindergartens in rural areas or areas with high poverty; and (2) teachers certified by the National Board for Professional Teaching Standards. Grants a credit of $2,000 for a teacher meeting both criteria.
Bill· SS. 856 (108th)referred
United States · United States Congress · 10 April 2003
America's Better Classroom Act of 2003 - Amends the Internal Revenue Code to establish a limited tax credit for qualified public school modernization bonds (qualified construction, zone academy, and tribal school bonds). Sets forth bond limits and allocation formulas. Amends the General Education Provisions Act to apply certain labor standards on construction projects financed under such public school modernization bond program. Amends the Workforce Investment Act of 1998 to establish provisions concerning employment and training activities related to the construction or reconstruction of public school facilities. Directs the Secretary of the Interior to establish a pilot program under which eligible Indian tribes have the authority to issue qualified tribal school modernization bonds to provide funding for the construction, rehabilitation, or repair of tribal schools, including advance planning and design.
Bill· SS. 875 (108th)referred
United States · United States Congress · 10 April 2003
Community Development Homeownership Tax Credit Act - Amends the Internal Revenue Code to permit a community homeownership tax credit based upon an applicable percentage of each qualified residence's eligible basis. Makes such credit available to residences (including factory built homes) located: (1) in a census tract with a median gross income not exceeding 80 percent of the greater area or statewide median gross income; (2) in a rural area; (3) on an Indian reservation; or (4) in an area of chronic economic distress. Prohibits a buyer's income from exceeding 80 percent (70 percent for families of less than three) of the area gross median income and requires owner occupancy. Specifies that the aggregate homeownership credit dollar amount which a homeownership credit agency (an "agency") may disburse is the portion of the "State homeownership credit ceiling" (the "ceiling") allocated to such agency. Allows "unused homeownership credit carryovers" to be allocated among qualified States. Sets aside up to 90 percent of a State's ceiling for certain housing projects in which a qualified nonprofit organization owns an interest and materially participates in the given project's development and operation throughout the credit period. Requires allocation of credit to residences to be in accordance with a "qualified allocation plan" of the agency issuing credit. Lists certain specified criteria such a plan must include and specifies that the plan must be approved by the governmental unit of which such agency is a part.
Bill· SS. 855 (108th)referred
United States · United States Congress · 10 April 2003
Small Business Investment Company Capital Access Act of 2003 - Amends the Internal Revenue Code to exclude from the definition of "acquisition indebtedness" specified debt-financed indebtedness incurred by a small business investment company.
Bill· HRH.R. 1733 (108th)referred
United States · United States Congress · 10 April 2003
Senior Bill of Rights Act of 2003 - Amends title XVIII (Medicare) of the Social Security Act (SSA) to provide for a voluntary Medicare outpatient prescription medicine benefit program with a monthly premium of $25, a $100 annual deductible, 20 percent coinsurance, and an annual out-of-pocket spending limit of $2,000. Directs the Secretary of Health and Human Services to negotiate for maximum prices with medicine manufacturers. Establishes a Medicare Prescription Medicine Advisory Committee. Amends SSA title XVIII part C (Medicare+Choice) to require Medicare+Choice organizations to make actuarially equivalent outpatient prescription medicines available under their plans. Requires Medigap policies also to cover such medicines. Provides for transitional assistance to low-income beneficiaries. Prescription Drug Fairness for Seniors Act of 2003 - Requires each participating manufacturer to make covered outpatient drugs available at a price no greater than the manufacturer's average foreign price. Declares the sense of Congress that the cost disparity between identical prescription drugs sold in the United States, Canada, and Mexico should be reduced or eliminated. Amends the Internal Revenue Code to disallow any deduction for any amount paid or incurred for a direct-to-consumer advertisement of a prescription drug. Greater Access to Affordable Pharmaceuticals Act of 2003 - Amends the Federal Food, Drug, and Cosmetic Act (FFDCA) with respect to: (1) abbreviated new generic drug applications, including forfeit to the next applicant by previous applicants who fail to market a drug within 90 days of approval or meet other specified requirements; (2) specified bioequivalence tests other than those for absorption rate and extent assessment; (3) requirements for citizen petitions regarding new drug applications; (4) actions for patent infringement; and (5) requirements for new drug applications, including mandatory patent information. Preserving Access to Safe Affordable Canadian Medicines Act of 2003 - Amends FFDCA to prohibit prescription medication manufacturers from taking actions to discriminate against, or cause other persons to discriminate against, U.S. consumers regarding the purchase of prescription medications from Canadian pharmacies. Prohibits the Commissioner of Food and Drugs from approving any new drug application that does not, before completion of the approval process, provide the Secretary a written statement specifying the total cost of research and development with respect to such drug. Amends the Federal Election Campaign Act of 1971 to prohibit the chief executive officer of a pharmaceutical company from contributing to a political party or candidate. Rescinds the February 2002 veterans medication copayment increase, and reinstates the $2 copayment. Declares that all Social Security and Medicare funds shall be walled off into a lock box that may not be raided for new programs or tax cuts for the rich.
Bill· HRH.R. 1754 (108th)open
United States · United States Congress · 10 April 2003
Agriculture Education Freedom Act - Amends the Internal Revenue Code to exclude from the gross income of an individual any gain from the sale of any animal raised and sold by such individual as part of his or her participation in the 4-H program under the Cooperative State Research, Education, and Extension Service of the Department of Agriculture, the Future Farmers of America, any tax-exempt similar organization, or any program of a tax-exempt educational organization.
Bill· HRH.R. 1712 (108th)open
United States · United States Congress · 10 April 2003
Veterans Federal Procurement Opportunity Act of 2003 - Amends the Small Business Act to direct the Administrator of the Small Business Administration to establish a development program for small businesses owned and controlled by qualified (economically disadvantaged) service-disabled veterans. Reauthorizes: (1) programs of the National Veterans Business Development Corporation through FY 2006; and (2) the Advisory Committee on Veterans Business Affairs through FY 2009. Requires the Corporation to submit a strategic plan and a business plan every five years. Increases the Government-wide goal of awarding Federal prime contracts and subcontracts to certain small businesses to 28 (currently 23) percent of all such contracts and subcontracts awarded in a fiscal year. Includes small businesses owned by veterans as eligible small businesses. Prohibits any Federal agency from having a percentage goal less than the Government-wide goal. Places funding restrictions on agencies failing to meet percentage goals for FY 2004 and thereafter. Allows an agency contracting officer to restrict contract award competition in order to achieve such goals. Provides penalties for small businesses misrepresenting their participation eligibility. Includes as factors for evaluating offers for contracts awarded pursuant to the negotiated method of payment: (1) the extent to which the subcontracting plan includes small business participation; and (2) the extent to which the offeror attained applicable previous success in meeting small business participation goals in the performance of past and current contracts. Provides prime contractor and subcontractor penalties for material breach of a small business subcontracting plan or the promise to use qualified small businesses.
Bill· HRH.R. 1742 (108th)referred
United States · United States Congress · 10 April 2003
Amends the Internal Revenue Code with respect to the additional requirements for qualified veterans mortgage bonds to: (1) revise the definition of a qualified veteran to mean any veteran who served on active duty (removes the limitation of service before January 1, 1977) and who applied for financing before 30 years after leaving service (removes the additional proviso of, or before January 31, 1985); (2) revise the State veterans limit; and (3) permit a State to elect to carry forward any of such unused limitation.
Bill· HRH.R. 1719 (108th)referred
United States · United States Congress · 10 April 2003
Nuclear Security Initiative Act of 2003 - Declares it is the policy of the United States to seek to cooperate with the Russian Federation and each other independent state of the former Soviet Union to: (1) effect as quickly as is reasonably practical basic security measures at each facility in the Russian Federation and each such state that is used for storing nuclear weapons or nuclear materials and is not yet protected by such measures; (2) the Russian Federation to accelerate the closure of facilities in the Russian Federation used for the production of nuclear weapons; (3) improve the security at facilities, in the Russian Federation and each such state, that contain radioactive materials that could be used in radiological dispersal devices; and (4) improve border controls and other measures to track and intercept illicit transfers of weapons of mass destruction and the materials and technologies for developing and producing such weapons. Authorizes the Secretary of Energy (Secretary) to expand the International Nuclear Materials Protection and Cooperation program of the Department of Energy to encompass countries other than the Russian Federation and the other independent states of the former Soviet Union. Declares it is the policy of the United States to seek to: (1) cooperate with all appropriate nations to attempt to ensure that all nuclear weapons and nuclear materials worldwide are secure and accounted for according to stringent standards; (2) work with international partners to install, at critical international ports, appropriate devices to detect and intercept illicit transfers of weapons of mass destruction that are nuclear or radiological in nature and the materials and technologies for developing and producing such weapons; (3) prevent the proliferation, from the Russian Federation and the other independent states of the former Soviet Union to countries of proliferation concern, of scientists, engineers, and technicians possessing the expertise to develop and produce weapons of mass destruction; (4) establish and promote programs to prevent the proliferation, from scientists, engineers, and technicians of the Russian Federation and other independent states of the former Soviet Union to countries of proliferation concern, of expertise to develop and produce weapons of mass destruction; and (5) seek to assist independent states of the former Soviet Union that have been helpful to the United States in the war on terrorism so as to promote the creation of jobs that foster economic stability and democracy. Authorizes appropriations for accelerated disposition for highly enriched uranium. Directs the Secretary to carry out a Silk Road Initiative to develop sustainable employment opportunities in the United States and in Silk Road nations (Armenia, Azerbaijan, Georgia, Kazakhstan, Kyrgyzstan, Tajikistan, Turkmenistan, and Uzbekistan) for scientists, engineers, and technicians formerly engaged in activities to develop and produce weapons of mass destruction in such nations. Authorizes appropriations to assist the North Atlantic Treaty Organization (NATO) Science for Peace program. Directs the Secretary to: (1) analyze and report to Congress on the effect on threat reduction and nonproliferation programs of applicable congressional oversight measures; (2) report annually to Congress on the use of funds appropriated for threat reduction and nonproliferation programs in the Russian Federation and the other independent states of the former Soviet Union. Amends the National Defense Authorization Act for Fiscal Year 2002, as amended by section 1205 of the Bob Stump National Defense Authorization Act for Fiscal Year 2003, to direct the President submit to Congress a comprehensive, detailed plan to: (1) secure and destroy all chemical and biological weapons, and the chemical and biological materials designed for use in such weapons, that are located in Russia and the independent states of the former Soviet Union; and (2) prevent the outflow from those states of the technology and scientific expertise that could be used for developing those weapons, including delivery systems. for coordination of chemical and biological weapons nonproliferation programs with states of the former soviet union. Declares it is U.S. policy to seek to establish jointly with the Russian Federation comprehensive inventories and data exchanges of Russian Federation and U.S. nuclear weapons-grade material and nuclear weapons, with particular attention to tactical warheads and warheads that are no longer operationally deployed. Urges the United States to seek to work with the Russian Federation to develop such inventories. Establishes a Duma-Congress Nuclear Threat Reduction Working Group as an interparliamentary group of the United States and the Russian Federation. Declares it is U.S. policy that the President should seek to ensure that the United States takes the lead in arranging for the United States, in conjunction with NATO, to enter into appropriate cooperative relationships with the Russian Federation with respect to the development and deployment of theater-level ballistic missile defenses. Declares it is U.S. policy: (1) to encourage joint efforts by the United States and the Russian Federation to reduce the chances of a Russian nuclear attack anywhere in the world as the result of misinformation or miscalculation by developing the capabilities and increasing the reliability of Russian ballistic missile early-warning systems, including the Russian-American Observation Satellite (RAMOS) program; and (2) to encourage other United States-Russian programs to ensure that the Russia Federation has reliable information, including real-time data, regarding launches of ballistic missiles anywhere in the world. Directs the Secretary of Defense to ensure interim funding of the RAMOS program pending the execution of a new agreement between the United States and the Russian Federation providing for it. Directs the Secretary of Energy to seek to enter into an agreement with the Minister of Atomic Energy of the Russian Federation to carry out a cooperative venture, to be known as the (Edward) Teller-(Igor) KurchatovAlliance for Peace, to develop and promote peaceful, safe, and environmentally sensitive uses of nuclear energy. Authorizes the Administrator for Nuclear Security to award international exchange Teller-Kurchatov Fellowships in the nuclear nonproliferation sciences to scientists employed at the Kurchatov Institute of the Russian Federation and Lawrence Livermore National Laboratory (California). Declares the sense of Congress in favor of discussions on nuclear and radiological security and safety between the International Atomic Energy Agency and the Organization for Economic Cooperation and Development for the purpose of exploring issues of nuclear and radiological security and safety, including the creation of new sources of revenue (including debt reduction) for states to provide nuclear security; and (2) the discussions referred to in paragraph (1) should also provide a forum to explore possible sources of funds in support of the G-8 Global Partnership Against the Spread of Weapons and Materials of Mass Destruction.
Bill· HRH.R. 1710 (108th)referred
United States · United States Congress · 10 April 2003
American Hospital Preservation Act of 2003 - Amends title XVIII (Medicare) of the Social Security Act (SSA) to: (1) restore the full market basket percentage increase applied to payments to hospitals for inpatient hospital services furnished to Medicare beneficiaries starting in FY 2004, and for FY 2005 and each subsequent fiscal year as well; (2) ensure the full market basket update for any fiscal year after FY 2005; and (3) restore the reimbursement factor for indirect medical education payments to teaching hospitals to the FY 2002 level for FY 2005 and each subsequent fiscal year, after providing for an increase in such factor from current levels for FY 2004.
Bill· HRH.R. 1727 (108th)referred
United States · United States Congress · 10 April 2003
Amends the Internal Revenue Code to repeal the $7,000 dollar limitation on contributions to funeral trusts.
Bill· HRH.R. 1756 (108th)referred
United States · United States Congress · 10 April 2003
Erroneous Tax Refund Fairness Act - Amends the Internal Revenue Code to require the abatement of interest on erroneous tax refunds without regard to the size of the refund unless the taxpayer or related third party has in any way caused such refund. Authorizes the Secretary of the Treasury not to abate all or any part of such interest if the taxpayer received notice of the erroneous refund before the date of demand and the taxpayer did not attempt to resolve the issue with the Internal Revenue Service within 30 days.
Bill· HRH.R. 1725 (108th)referred
United States · United States Congress · 10 April 2003
Amends the Internal Revenue Code to change the income tax filing deadline for calendar year taxpayers from April 15 to the first Monday in November.
Bill· HJRESH.J.Res. 50 (108th)referred
United States · United States Congress · 10 April 2003
Constitutional Amendment - Requires that any bill, resolution, or other legislative measure changing the internal revenue laws shall require for final adoption in each House the concurrence of two-thirds of the Members of that House voting and present, unless the bill is determined at the time of adoption not to increase the internal revenue by more than a de minimis amount. States that for purposes of determining any increase, there shall be excluded any increase resulting from the lowering of an effective rate of any tax. Requires journal entry of any vote. Permits the waiver of such requirement, for up to two years, if there is a declaration of war or if the United States is engaged in a military conflict which causes an imminent and serious threat to national security, and is so declared by a joint resolution which becomes law.
Resolution· HRESH.Res. 191 (108th)passed
United States · United States Congress · 10 April 2003
Waives points of order to provide for the consideration of the conference report to accompany H. Con. Res. 95 (establishing the congressional budget for the United States Government for FY 2004 and setting forth appropriate budgetary levels for FY's 2003 and 2005 through 2013).
Bill· SS. 842 (108th)referred
United States · United States Congress · 9 April 2003
Affordable Small Business Stimulus and Simplification Act of 2003 - Amends the Internal Revenue Code to increase the annual (section 179) business expensing limitation and the related phase-out threshold for each of 2003 through 2008. Establishes a $500 standard deduction for electing sole proprietorships. Increases the exclusion percentage when calculating the exclusion of gain on qualified small business stock. Provides 100 percent exclusion for critical technology corporation stock and specialized small business investment company stock. Makes corporations eligible for such exclusion levels. Defines "critical technology corporation." Decreases the required holding period. Increases the period in which purchased replacement stock will qualify for rollover status. Reduces the recovery period for depreciation of computers, peripheral equipment, and software. Permits a self-employed individual to deduct all health insurance costs unless he or she participates in an employer-subsidized health plan. Permits the disclosure of Federal taxpayer identity information and signatures to State entities to carry out an approved combined employment tax reporting program. Extends income averaging to fishermen. States that income averaging for farmers and fisherman will not increase their alternative minimum tax liability. Excludes from acquisition indebtedness certain indebtedness incurred by a small business investment company licensed under the Small Business Investment Act of 1958. Allows a married couple co-owning a business and filing jointly to elect out of partnership status and file as sole proprietors.
Bill· SS. 846 (108th)referred
United States · United States Congress · 9 April 2003
Mortgage Insurance Fairness Act - Amends the Internal Revenue Code to allow the deduction of premiums for mortgage insurance. Provides for the phaseout of such deduction based on income.
Bill· HRH.R. 1698 (108th)referred
United States · United States Congress · 9 April 2003
Amends the Foreign Assistance Act of 1961 and other specified Federal law to repeal the embargo placed upon all trade with Cuba. Amends the Internal Revenue Code to declare the denial of foreign tax credit inapplicable to Cuba. Permits: (1) installation and maintenance of telecommunications equipment and facilities in Cuba, including telecommunications services between the United States and Cuba; and (2) travel to and from Cuba by U.S. citizens or residents. Requires the U.S. Postal Service to provide direct mail service to and from Cuba. Prohibits U.S. assistance to Cuba, including assistance by the Export-Import Bank, the Overseas Private Investment Corporation, and the Commodity Credit Corporation, and any exchange, reduction, or forgiveness of Cuban debt.
Bill· HRH.R. 1692 (108th)referred
United States · United States Congress · 9 April 2003
Taxpayers' Cancer Research Funding Act of 2003 - Amends the Internal Revenue Code to allow certain individuals to designate that five dollars (ten dollars in the case of joint returns) be paid over to the Breast and Prostate Cancer Research Fund. Establishes in the Treasury the Breast Cancer and Prostate Cancer Research Fund.
Bill· HRH.R. 1693 (108th)referred
United States · United States Congress · 9 April 2003
Disabled Workers Empowerment Act of 2003 - Amends the Internal Revenue Code to allow: (1) an income-based deduction for the qualified work-related expenses of a handicapped individual; and (2) such deduction to itemizing and nonitemizing taxpayers.
Bill· HRH.R. 1686 (108th)referred
United States · United States Congress · 9 April 2003
New Homestead Economic Opportunity Act - Directs the Secretary of Education to assume the obligation to repay specified portions of certain federally guaranteed education loans of borrowers who complete a degree and reside and are employed in a qualifying rural county. Amends the Internal Revenue Code to allow a specified tax credit to an individual who purchases a qualified residence in a qualifying rural county. Allows a capital loss deduction with respect to the sale or exchange of a principal residence in certain rural areas. Provides for establishment of tax-exempt individual homestead accounts to which a qualified individual residing in a qualifying rural county may make cash contributions, matched annually to a specified extent by the Secretary of the Treasury, for use exclusively to pay qualified individual homestead expenses. Allows a rural investment tax credit for an applicable percentage of the eligible basis of a qualified rural investment building. Provides for accelerated depreciation for specified rural investment property. New Homestead Venture Capital Fund Act - Amends the Consolidated Farm and Rural Development Act to add a New Homestead Venture Capital Fund Act allowing private investors to establish a non-Federal New Homestead Venture Capital Fund to make needed investments in qualifying rural counties to reverse the impact of chronic outmigration and help such counties rebuild and grow.
Bill· HRH.R. 1705 (108th)referred
United States · United States Congress · 9 April 2003
DNA Database Enhancement Act - Amends the DNA Analysis Backlog Elimination Act of 2000 to direct that the backlog elimination grant application include a certification that the State: (1) has determined those offenses under State law that shall be treated as qualifying State offenses (current law), provided that each violent felony is treated as a qualifying State offense; and (2) does not prohibit or limit the comparison by a law enforcement officer of the results of a DNA analysis carried out on a DNA sample lawfully obtained by such officer with the information in the Combined DNA Index System. Authorizes appropriations for fiscal years after 2003 for DNA analyses of samples taken from individuals convicted of a qualifying State offense. Amends the Violent Crime Control and Law Enforcement Act of 1994 to authorize the Director of the Federal Bureau of Investigation to establish an index of: (1) DNA identification records of persons arrested for crimes (currently, limited to those convicted of crimes); and (2) analyses of DNA samples from other persons, as authorized under the laws of the jurisdiction in which the samples were collected.
Bill· HRH.R. 1687 (108th)referred
United States · United States Congress · 9 April 2003
Amends the Internal Revenue Code to exclude from gross income all compensation received for active service as a member of the United States armed forces, not including pensions and retirement pay. (Terminates the current limited exclusion from gross income of combat pay.)
Bill· SS. 819 (108th)referred
United States · United States Congress · 8 April 2003
Law Enforcement Officers Retirement Equity Act - Redefines the term "law enforcement officer" under provisions of the Federal Employees Retirement System (FERS) and the Civil Service Retirement System (CSRS) to include: (1) Federal employees not otherwise covered by such term whose duties include the investigation or apprehension of suspected or convicted individuals and who are authorized to carry a firearm; and (2) such employees of the Internal Revenue Service whose duties are primarily the collection of delinquent taxes and the securing of delinquent returns. Requires that such service which is performed by an incumbent law enforcement officer be treated: (1) on or after the enactment date of this Act, for all purposes, as service performed as a law enforcement officer, irrespective of how such service is treated under the following; and (2) before, on, or after such date, for purposes of CSRS and FERS, as service performed as such an officer, but only if an appropriate written election is submitted to the Office of Personnel Management five years after such date or before separation from Government service, whichever is earlier. Provides that nothing under current law respecting mandatory separation from Government service under CSRS or FERS shall cause the involuntary separation of an officer before the end of the three-year period beginning on such date.
Bill· SS. 813 (108th)referred
United States · United States Congress · 8 April 2003
TANF Financial Education Promotion Act of 2003 - Amends part A (Temporary Assistance for Needy Families) (TANF) of title IV of the Social Security Act to require a State to specify in its State plan how it intends to establish goals and take action to promote financial education among parents and caretakers receiving TANF assistance through collaboration with community-based organizations, financial institutions, and the Cooperative State Research, Education, and Extension Service of the Department of Agriculture. Defines financial education as education that promotes an understanding of consumer, economic, and personal finance concepts, including the basic principles involved with earning, budgeting, spending, saving, investing, and taxation. Designates financial education a work activity for TANF purposes.
Bill· SS. 814 (108th)referred
United States · United States Congress · 8 April 2003
Amends the Internal Revenue Code to include any vaccine against hepatitis A under the 75-cents-per-dose manufacturer's excise tax.
Bill· SS. 809 (108th)referred
United States · United States Congress · 8 April 2003
Amends the Internal Revenue Code to reduce from $18 to $9 (its pre-1991 level) the per-barrel tax on beer.
Bill· SS. 821 (108th)referred
United States · United States Congress · 8 April 2003
Hydrogen and Fuel Cell Energy Act of 2003 - George E. Brown, Jr. and Robert S. Walker Hydrogen Future Act of 2003 - Reauthorizes through FY 2010 and revises the Spark M. Matsunaga Hydrogen Research, Development, and Demonstration Act of 1990 to emphasize fuel cell research, development, and demonstration activities. Renames the Hydrogen Technical Advisory Panel the Hydrogen and Fuel Cells Technical Advisory Panel. Directs the President shall establish an interagency task force to coordinate Federal hydrogen and fuel cell energy activities. Directs the Secretary of Energy to conduct a public education program designed to increase public interest in and acceptance of hydrogen energy and fuel cell technologies. Mandates implementation of pilot projects to demonstrate the viability of: (1) fuel cells and associated hydrogen fueling infrastructure; (2) hydrogen-powered vehicles and hydrogen fueling infrastructure along major transportation routes or in entire regions; and (3) fuel cells and associated hydrogen fueling infrastructure in foreign countries. Requires a program of demonstration projects to test the technical and commercial viability of hydrogen production from renewable resources. Amends the Energy Conservation and Production Act to direct the Secretary to revise Federal building energy efficiency performance standards to require the use of fuel cells as a primary power source in new Federal buildings. Amends the Energy Policy Act of 1992 to prescribe increasing percentages of zero-emission vehicles in Federal fleets from ten percent in FY 2007 up to 75 percent in FY 2013. Amends the Internal Revenue Code of 1986 to provide as a credit against tax for: (1) acquisition of fuel cell and hydrogen motor vehicles; (2) installation of qualified hydrogen-fuel vehicle refueling property; (3) retail sale of hydrogen fuel as motor vehicle fuel; and (4) expenditures for energy-efficient building property, both business and nonbusiness.
Bill· HRH.R. 1664 (108th)referred
United States · United States Congress · 8 April 2003
Armed Forces Tax Fairness Act of 2003 - Amends the Internal Revenue Code (IRC) to authorize a member of the uniformed services or the Foreign Service on "qualified official extended duty" to extend for five years the five-year period utilized in determining full exclusion of gain from the sale of a principal residence. Excludes from gross income as a qualified military benefit the amount of the death gratuity with respect to deaths occurring after September 10, 2001. Exempts amounts received under the Homeowners Assistance Program from inclusion as gross income. Extends combat zone filing rules to contingency operations. Includes ancestors or lineal descendants of past or present members of the armed forces or of cadets as qualifying members of veterans' organizations for purposes of such organizations' tax-exempt status determination. Includes dependent care assistance provided under a dependent care assistance program for a member of the uniformed services by reason of such member's status or service as an income-excludable qualified military benefit. Exempts distributions from an education individual retirement account from the ten percent additional tax for non-educational use if made for an account holder at a U.S. military academy, to the extent that the distribution does not exceed the costs of advanced education. Provides a deduction for itemizers and non-itemizers for unreimbursed overnight travel, meals, and lodging expenses of National Guard and Reserve members who must travel and stay overnight as part of their official duties. Provides tax relief for families of the Columbia Space Shuttle by making the tax relief provisions applicable to terrorist attack victims applicable to the Columbia Space Shuttle. Provides that amounts transferred to Social Security trust funds shall be determined as if this Act had not enacted.
Bill· HRH.R. 1674 (108th)referred
United States · United States Congress · 8 April 2003
Amends the Internal Revenue Code to provide that the term "taxable vaccine" shall apply to any vaccine against hepatitis A manufactured or produced in the United States or brought into the United States for consumption, use, or warehousing, thus providing that the vaccine excise tax shall apply to such vaccines.
Bill· HRH.R. 1669 (108th)referred
United States · United States Congress · 8 April 2003
Investment Competitiveness Act - Amends the Internal Revenue Code to exempt interest-related dividends and short-term capital gain dividends received from a regulated investment company from the 30 percent tax on the income of nonresident aliens and foreign corporations not connected with a U.S. business, subject to exception. Revises provisions concerning: (1) the estate tax treatment of stock in certain regulated investment companies owned by a nonresident; and (2) the distribution of U.S. property by a qualified investment entity (currently, a real estate investment trust).
Bill· HRH.R. 1672 (108th)referred
United States · United States Congress · 8 April 2003
Tax Credit for Charitable Contributions Act of 2003 - Amends the Internal Revenue Code to allow a taxpayer to elect a credit (in lieu of a deduction otherwise available) of up to $100 ($200 for joint filers) for cash contributions to a qualifying charity whose primary activity is assistance to the poor.
Bill· HRH.R. 1670 (108th)referred
United States · United States Congress · 8 April 2003
Minnesota MSA Empowerment Act of 2003 - Amends the Internal Revenue Code to allow a deduction for a Minnesota public employee, who is either receiving State of Minnesota retirement benefits or is a State of Minnesota employee, for amounts contributed to the individual's Minnesota public employee medical savings account.
Bill· HRH.R. 1671 (108th)referred
United States · United States Congress · 8 April 2003
Cooperative Dividend Equity Act of 2003 - Amends the Internal Revenue Code to provide that the patronage dividends of cooperatives shall not be reduced by stock dividends to the extent the stock dividends are in addition to amounts otherwise payable.
Bill· HRH.R. 1661 (108th)referred
United States · United States Congress · 8 April 2003
Taxpayer and Fairness Protection Act of 2003 - Amends the Internal Revenue Code to revise various abusive tax shelter provisions, including: (1) clarification of the economic substance doctrine; and (2) imposition of new, and revision of existing, tax shelter-related penalties. Provides for the prevention of corporate expatriation to avoid U.S. income tax. Revises provisions respecting: (1) the earned income tax credit; (2) specified penalties and interest, including estimated tax penalty and interest; (3) collection procedures; (4) Internal Revenue Service (IRS) employee misconduct; (5) Tax Court authority and jurisdiction; (6) family business; (6) suspension of tax-exempt status for terrorist organizations; (7) confidentiality and disclosure; and (8) IRS user fees. Authorizes grants for low-income return preparation clinics. Amends the Temporary Extended Unemployment Compensation Act of 2002 with respect to the applicability of Federal-State unemployment assistance agreements.
Resolution· HCONRESH.Con.Res. 141 (108th)referred
United States · United States Congress · 8 April 2003
States that Congress: (1) encourages and supports a national debate on fundamental reform of the Internal Revenue Code; (2) agrees with the most recent Economic Report of the President which identifies reducing complexity, improving economic incentives, and achieving fairness, as key objectives of Code reform; and (3) as part of this national debate, will begin hearings to examine the case for, and the possible options for, Code reform.
Bill· SS. 803 (108th)referred
United States · United States Congress · 7 April 2003
Mobilized Reserve Savings Account Act - Amends the Internal Revenue Code to allow a qualified armed forces reservist to deduct annual contributions to an Armed Forces reserve savings account (as defined by this Act). Limits annual contributions to the lesser of $5,000, or $25,000 reduced by previous contributions to such accounts. Treats account distributions from deductible contributions as taxable income. Provides an additional ten percent tax unless the distribution is made: (1) while the account holder is serving on active duty (including the 60-day period immediately preceding or following such period); or (2) after the account holder ceases to be a member of a reserve component or is transferred to such component's retired list. Exempts an Armed Forces reserve savings account from taxation unless such account has ceased to be an Armed Forces reserve savings account due to a prohibited transaction by a contributor or a person for whose benefit such account was established.
Bill· SS. 792 (108th)open
United States · United States Congress · 7 April 2003
Amends the Soldiers' and Sailors' Civil Relief Act of 1940 to rename the Act as the Servicemembers' Civil Relief Act and to revise provisions with respect to certain civil protections and rights afforded to servicemembers while on active-duty assignment. Authorizes any servicemember to waive any of such rights and protections, pursuant to written agreement. Provides certain protections of servicemembers against default judgments, including a minimum 90-day stay of proceedings, with respect to the payment of any tax, fine, penalty, insurance premium, or other civil obligation or liability. Prohibits an eviction or distress from being made against a servicemember or his or her dependents during a period of military service for a premise for which rent does not exceed $1,700 (currently $1,200), except by court order. Prohibits: (1) rescinding or terminating for breach of contract during a period of military service a contract for the purchase or lease of real or personal property entered into prior to such service; and (2) a person holding a lien on property or effects of a servicemember from foreclosing or otherwise enforcing such lien (with penalties and protection for materially affected dependents) during a period of service and 90 days thereafter. Increases the total amount of life insurance coverage protection provided under the Act to $250,000, or an amount equal to the Servicemembers' Group Life Insurance maximum limit, whichever is greater. Allows findings of fact and conclusions of law made by the Secretary of Veterans Affairs in administering the life insurance provisions of the Act to be reviewed by the Board of Veterans Appeals and the U.S. Court of Appeals for Veterans Claims (not reviewable under current law).
Bill· SS. 805 (108th)open
United States · United States Congress · 7 April 2003
Crime Victims Assistance Act of 2003 - Amends: (1) the Victims' Rights and Restitution Act of 1990 to require a responsible official to arrange for a victim to receive reasonable protection from a suspected offender, to consult with a victim prior to a detention hearing, and to consider the victim's views about any contemplated plea agreement; (2) the Federal criminal code to require the judicial officer to inquire regarding the victim's views on detention; and (3) Rule 11 of the Federal Rules of Criminal Procedure to prohibit the court from entering a judgment upon a guilty plea without inquiring regarding the victim's views. Provides for expanded victim's rights regarding standing to attend the trial and rights at sentencing. Specifies victim rights regarding notice of sentence adjustment, executive clemency, and the death of the offender in custody. Directs the Attorney General to promulgate regulations to enforce victims' rights and to establish and carry out pilot programs regarding victims' rights. Amends the Victims of Crime Act of 1984 to authorize grants for: (1) state-of-the-art systems for notifying crime victims of important dates and developments; (2) restorative justice programs; (3) interdisciplinary coordinated service programs for crime victims; and (4) the extension of services to victims with special communication needs. Modifies provisions regarding the formula for Crime Victims Fund distributions. Directs that any limitation on spending from the Fund included in the President's budget or enacted in appropriations legislation for FY 2004 or any subsequent fiscal year not be scored as discretionary savings.
Bill· SS. 804 (108th)referred
United States · United States Congress · 7 April 2003
Amends the Internal Revenue Code to allow a nonrefundable tax credit for individuals of up to $200 ($400 for a joint return) of the value of an individual's total political contributions to congressional candidates.
Bill· SS. 795 (108th)referred
United States · United States Congress · 7 April 2003
Tax Incentives for Fuel Efficient Vehicles Act of 2003 - Amends the Internal Revenue Code with respect to the (automotive) gas guzzler manufacturer excise tax to: (1) increase the weight of a covered automobile to12,000 pounds; (2) revise the excise tax table, including the addition of a model-year calculation criteria; (3) revise the exception to such coverage, including elimination of the exception based upon nonpassenger treatment under specified Department of Transportation rules; and (4) apply such provisions to sales after October 31, 2005. Establishes a highly fuel-efficient automobile credit for taxpayer purchases of a new passenger or nonpassenger automobile (as defined by this Act) that exceeds specified fuel economy ratings. Applies such credit to vehicles placed in service after October 31, 2005.
Bill· HRH.R. 1649 (108th)referred
United States · United States Congress · 7 April 2003
Amends the Internal Revenue Code and the Social Security Act to revise rules applied in determining whether certain agent-drivers and commission-drivers are employees.
Bill· HRH.R. 6 (108th)open
United States · United States Congress · 7 April 2003
Energy Policy Act of 2003 - Amends Federal energy law with respect to specified areas of Federal energy policy. Provides for private development of energy resources on previously proscribed Federal lands. Amends the National Energy Conservation Policy Act and the Energy Policy and Conservation Act with respect to energy conservation, energy assistance, and energy efficiency programs, including the Energy Star programs. Alaska Natural Gas Pipeline Act of 2003 - Sets forth a statutory framework for the expedited approval, construction, and operation of an Alaska Natural Gas Transportation Project as an alternative to the framework provided in the Alaska Natural Gas Transportation Act of 1976. Instructs the President to fill the Strategic Petroleum Reserve (SPR) to full capacity. Amends the Energy Policy and Conservation Act to repeal the temporary funding and exercise of authorities governing the SPR (thus making permanent the authority to operate the SPR and other energy programs). Prescribes guidelines for the Secretary of Energy to implement a program for the recovery of unproven oil and natural gas reserves. Price-Anderson Amendments Act of 2003 - Amends the Atomic Energy Act of 1954 to extend to August 1, 2017, the authority to indemnify Nuclear Regulatory Commission (NRC) licensees, Department of Energy (DOE) contractors, and nonprofit educational institutions. Amends the Federal Power Act to set forth implementation guidelines for: (1) Federal Energy Regulatory Commission (FERC) establishment of incentive-based transmission rate treatments to promote capital investment in electric energy transmission facilities in interstate commerce; (2) the siting of interstate electrical transmission facilities; and (3) open access transmission by unregulated transmitting utilities. Creates a statutory mechanism for electric reliability standards incorporating Electric Reliability Organizations to establish and enforce reliability standards for the bulk-power system, subject to FERC review. Public Utility Holding Company Act of 2003 - Repeals the Public Utility Holding Company Act. Amends the Federal Power Act to: (1) direct FERC to promulgate market transparency rules governing sales of electric energy at wholesale in interstate commerce, or transmission services in interstate commerce; (2) prohibit round trip trading; and (3) extend FERC jurisdiction to certain interstate sales of electric energy that violate FERC rules. Requires the Federal Trade Commission to issue rules that prohibit in the absence of consumer consent: (1) the change of selection of an electric utility ("slamming"); and (2) the sale of goods and services to an electric consumer ("cramming"). Establishes a safe harbor for renewable fuels containing methyl tertiary butyl ether (MTBE) that is used for or intended as a motor vehicle fuel. Instructs the Secretary of Energy to establish a loan guarantee program for private sector construction of facilities to process and convert municipal solid waste into fuel ethanol and other commercial byproducts. Directs the Secretary of Energy to conduct energy research and development programs concerning: (1) energy efficiency; (2) distributed energy and electric energy systems; and (3) renewable, fossil, and nuclear energy. Targets the following areas for program implementation: (1) bioenergy programs; (2) renewable energy in public buildings; (3) nuclear energy research programs; (4) advanced fuel recycling technology; (5) university nuclear science and engineering support; (6) fossil energy research, including coal mining technologies; and (7) technologies for ultra-deepwater and unconventional natural gas and other petroleum resources. Provides loan guarantees for: (1) a certain coal gasification project that produces power in deregulated energy generation markets; (2) a petroleum coke gasification polygeneration project; and (3) the owner of a specified experimental plant on such terms and conditions as the Secretary of Energy determines, including interest rates and upfront payments. Outer Continental Shelf Shallow Water Deep Gas Royalty Relief Act - Instructs the Secretary of the Interior to suspend royalties under existing leases for natural gas produced from deep wells on oil and gas lease tracts in shallow waters of the Gulf of Mexico. Amends the Outer Continental Shelf Lands Act to: (1) mandate that a specified statutory bidding system be used on certain prospective oil or gas lease sales located on tracts within certain Planning Areas in the Gulf of Mexico and all tracts in a frontier area offshore Alaska; and (2) extend the royalty-suspension authority of the Secretary of the Interior to the planning areas offshore Alaska. National Geological and Geophysical Data Preservation Program Act of 2003 - Instructs the Secretary of the Interior to implement a National Geological and Geophysical Data Preservation Program. Amends the Outer Continental Shelf Lands Act, the Deepwater Port Act of 1974, and the Ocean Thermal Energy Conversion Act of 1980 to permit easements for specified activities not otherwise authorized when such activities: (1) support exploration, development, production, transportation, or storage of oil, natural gas, or other minerals; or (2) produce or support production, transportation, or transmission of energy from sources other than oil and gas. Arctic Coastal Plain Domestic Energy Security Act of 2003 - Sets forth an oil and gas leasing program for lands within the Coastal Plain. Repeals the Alaska National Interest Lands Conservation Act of 1980. Coal Leasing Amendments Act of 2003 - Amends the Mineral Leasing Act to repeal the 160-acre limitation for coal leases; (2) authorize further extension of the diligent development period for mining plans beyond the statutory forty-year maximum; and (3) prohibit requirement of financial assurance for certain coal leases. Prescribes implementation guidelines for: (1) corridor designations needed or useful for oil and gas pipelines and electricity transmission and facilities on Federal lands in specified Western States; (2) electricity transmission rights-of-way through a specified National Forest and other public lands; and (3) wind energy development projects on public lands. Energy Tax Policy Act of 2003 - Amends the Internal Revenue Code with respect to credits and deductions pertaining to energy conservation, distribution, and production. Prescribes tax treatment of corporate expatriation. Amends specified statutes relating to Federal housing mortgage insurance to increase mortgage insurance incentives for energy efficient housing.
Bill· SS. 774 (108th)referred
United States · United States Congress · 3 April 2003
Amends the Internal Revenue Code to permit a taxpayer who owns and operates a shipyard to elect to use the completed contract accounting method with respect to an qualified naval construction contract (more than 24 months in duration).
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