Taxation

National STEM Education Tax Incentive for Teachers Act of 2011

United States · United States Congress · 24 May 2011

National STEM Education Tax Incentive for Teachers Act of 2011 - Amends the Internal Revenue Code to allow certain full-time elementary and secondary school teachers of mathematics, science, engineering, or technology courses a refundable tax credit for 10% of their undergraduate tuition up to $1,000 in any taxable year, limited to a 10-year period. Increases such credit amount to $1,500 for teachers in schools serving disadvantaged children.

Pain at the Pump Act

United States · United States Congress · 24 May 2011

Pain at the Pump Act - Amends the Internal Revenue Code to repeal certain tax incentives for oil and gas companies, including: (1) the tax credit for enhanced oil recovery, (2) the tax credit for producing oil and gas from marginal wells, (3) the expensing allowance for intangible drilling and development costs, (4) the tax deduction for tertiary injectant expenses, (5) the exception to passive loss limitations for working interests in oil and gas properties, and (6) percentage depletion for oil and gas wells. Denies a tax deduction for income attributable to the domestic production, refining, processing, transportation, or distribution of oil, gas, or any primary product thereof. Extends the required amortization period for geological and geophysical expenditures. Expresses the sense of Congress that increases in revenue resulting from this Act should be used to make additional expenditures for clean energy programs, including for alternative fuel technology, research and development, clean energy loan guarantees, and low-income home energy assistance.

Conservation Easement Incentive Act of 2011

United States · United States Congress · 24 May 2011

Conservation Easement Incentive Act of 2011 - Amends the Internal Revenue Code to make permanent the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes.

To amend the Internal Revenue Code of 1986 to eliminate the taxable income limit on percentage depletion for oil and natural gas produced from marginal properties.

United States · United States Congress · 24 May 2011

Amends the Internal Revenue Code to make permanent the suspension of the taxable income limitation on percentage depletion for oil and natural gas produced from marginal properties.

Small Business Tax Equalization and Compliance Act of 2011

United States · United States Congress · 24 May 2011

Small Business Tax Equalization and Compliance Act of 2011 - Amends the Internal Revenue Code to extend the tax credit for social security taxes paid for employee cash tips to employers of cosmetologists. Requires employers of cosmetologists to report income and tips of their cosmetologist employees and to provide income and tip information to self-employed cosmetologists to whom they pay more than $600 in the taxable year. Imposes similar reporting requirements upon individuals who rent chairs to cosmetologists. Requires such employers to provide their cosmetologist employees and self-employed cosmetologists with information on the tax and tip reporting obligations of employees and self-employed individuals.

Refundable Child Tax Credit Eligibility Verification Reform Act

United States · United States Congress · 24 May 2011

Refundable Child Tax Credit Eligibility Verification Reform Act - Amends the Internal Revenue Code to require taxpayers to provide their social security number on their tax return in order to claim the refundable portion of the child tax credit.

Providing for further consideration of the bill (H.R. 1540) to authorize appropriations for fiscal year 2012 for military activities of the Department of Defense and for military construction, to prescribe military personnel strengths for fiscal year 2012, and for other purposes.

United States · United States Congress · 24 May 2011

Sets forth the rule for consideration of H.R. 1540 (National Defense Authorization Act for Fiscal Year 2012).

A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2012 and setting forth the appropriate budgetary levels for fiscal years 2013 through 2021.

United States · United States Congress · 23 May 2011

Sets forth the congressional budget for the federal government for FY2012, including the appropriate budgetary levels for FY2013-FY2021. Lists recommended budgetary levels and amounts for FY2012-FY2021 with respect to: (1) federal revenues, (2) new budget authority, (3) budget outlays, (4) deficits, (5) public debt, and (6) debt held by the public. Lists the appropriate levels of new budget authority, outlays, and administrative expenses for the Social Security Administration (SSA), including the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, U.S. Postal Service discretionary administrative expenses, and specified major functional categories for FY2012-FY2021. Provides for adjustments to budgetary aggregates and allocations for: (1) continuing disability reviews and Supplemental Security Income (SSI) redeterminations for the Social Security Administration (SSA), (2) IRS tax enforcement, (3) health care fraud and abuse control, (4) unemployment insurance improper payments reviews, and (5) adjustments to support ongoing overseas deployments and other activities. Authorizes the Chairman of the Senate Budget Committee to make a deficit-reduction reserve fund for legislation that eliminates or reduces improper payments. Makes it out of order to consider in the Senate any legislation that would cause the discretionary spending limits in this resolution to be exceeded, except by a supermajority waiver. Specifies such discretionary spending limits in the Senate for FY2012-FY2021. Makes it out of order to consider in the Senate any legislation that would require advanced appropriations other than for up to $28.5 billion in new budget authority in FY2013-FY2014 for programs, projects, activities, or accounts identified in the joint explanatory statement of managers accompanying this resolution. Sets forth requirements for the treatment of emergency legislation. Allows the Chairman of the Senate Budget Committee to adjust the estimate of budgetary effects of legislation that: (1) amends or supersedes the system for updating physician payments under title XVIII (Medicare) of the Social Security Act, (2) amends the Estate and Gift Tax under the Internal Revenue Code, (3) extends the Alternative Minimum Tax (AMT) relief for individuals, and (4) extends middle-class tax cuts under the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) and the Jobs and Growth Tax Relief and Reconciliation Act of 2003 (JGTRRA). Permits the Chairman to make such adjustments only for points of order in specified legislation relating to: (1) pay-as-you-go, and (2) long- and short-term deficits. Requires the joint explanatory statement accompanying the conference report on any budget resolution in the Senate to include in its committee allocations to the Committees on Appropriations amounts for the discretionary administrative expenses of the SSA and of the Postal Service.

International Child Abduction Prevention and Return Act of 2011

United States · United States Congress · 23 May 2011

International Child Abduction Prevention and Return Act of 2011 - Establishes within the Department of State an Office on International Child Abductions which shall be headed by the Ambassador at Large for International Child Abductions. States that Ambassador at Large shall be a principal adviser to the President and the Secretary of State regarding matters of international child abduction and refusals of rights of access. Authorizes the Ambassador at Large to represent the United States in such diplomatic matters and international forums. States that the primary responsibilities of the Ambassador at Large shall be to: (1) promote measures to prevent the international abduction of children from the United States, (2) advocate on behalf of abducted children whose habitual residence is the United States, (3) assist left-behind parents in the resolution of abduction or refusal of access cases, and (4) advance mechanisms to prevent and resolve cases of international child abduction. Directs the President to: (1) annually review the status of unresolved cases in each foreign country to determine whether the government has engaged in a pattern of noncooperation, and if so, designate such country as a Country With a Pattern of Noncooperation; (2) notify the appropriate congressional committees of such designation; and (3) take specified presidential or commensurate actions to bring about a cessation of noncooperation. Sets forth consultation, notification, and reporting requirements for the President and the Secretary. Prohibits judicial review of any presidential determination or agency action under this Act. Amends the Foreign Assistance Act of 1961 and the International Financial Institutions Act to require the Administrator of the U.S. Agency for International Development (USAID) and the President, respectively, in determining whether a country engages in a pattern of gross human right violations for purposes of assistance considerations, to consider whether such country has engaged in a pattern of noncooperation regarding unresolved cases of international child abduction or denial of rights of access, or has failed to undertake serious efforts to locate children abducted to such country. Amends the Trade Act of 1974 to consider for tariff preference purposes whether a country has engaged in a pattern of noncooperation regarding unresolved cases of international child abduction or denial of rights of access. Amends the Admiral James W. Nance and Meg Donovan Foreign Relations Authorization Act, Fiscal Years 2000 and 2001 to require, for issuance of a passport for a child under 14 years old living outside the United States, that the person executing the passport application provides documentary evidence that such person is a U.S. citizen, has joint custody over the child, and is executing such application outside the United States.

To amend the Immigration and Nationality Act to modify the requirements for admission of nonimmigrant nurses in health professional shortage areas.

United States · United States Congress · 23 May 2011

Amends the Immigration and Nationality Act regarding the admission of nonimmigrant nurses in health professional shortage areas to: (1) permit a one-time three-year extension of admission, and (2) reduce the maximum number of such visas per fiscal year to 300.

To improve certain administrative operations of the Library of Congress, and for other purposes.

United States · United States Congress · 23 May 2011

Authorizes the Librarian of Congress to dispose of surplus or obsolete personal property of the Library of Congress by interagency transfer, donation, sale, trade-in, or other appropriate method. Requires proceeds from such disposition to be: (1) credited to the funds available for the Library's operations; and (2) made available to acquire the same or similar property during the fiscal year in which the amounts are received, including the following fiscal year.

REWARD Act of 2011

United States · United States Congress · 23 May 2011

Ready Employers Willing to Assist Reservists' Deployment Act of 2011 or the REWARD Act of 2011 - Amends the Internal Revenue Code to allow employers a tax credit for 50% of the wages paid to their employees on active military duty for more than 90 days as Ready Reserve or National Guard and for 50% of the wages paid to temporary replacement employees.

Seniors Financial Security Act of 2011

United States · United States Congress · 23 May 2011

Seniors Financial Security Act of 2011 - Amends the Internal Revenue Code to repeal the inclusion in gross income for income tax purposes of social security and tier 1 railroad retirement benefits.

Providing for consideration of the bill (H.R. 1216) to amend the Public Health Service Act to convert funding for graduate medical education in qualified teaching health centers from direct appropriations to an authorization of appropriations; providing for consideration of the bill (H.R. 1540) to authorize appropriations for fiscal year 2012 for military activities of the Department of Defense and for military construction, to prescribe military personnel strengths for fiscal year 2012, and for other purposes; and waiving a requirement of clause 6(a) of rule XIII with respect to consideration of certain resolutions reported from the Committee on Rules.

United States · United States Congress · 23 May 2011

Sets forth the rule for consideration of the bill (H.R. 1216) to amend the Public Health Service Act to convert funding for graduate medical education in qualified teaching health centers from direct appropriations to an authorization of appropriations; providing for consideration of the bill (H.R. 1540) to authorize appropriations for fiscal year 2012 for military activities of the Department of Defense and for military construction, to prescribe military personnel strengths for fiscal year 2012, and for other purposes; and waiving a requirement of clause 6(a) of rule XIII with respect to consideration of certain resolutions reported from the Committee on Rules.

DEPARTMENT OF THE INTERIOR, ENVIRONMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2012

United States · United States Senate · 19 May 2011

Sergei Magnitsky Rule of Law Accountability Act of 2012

United States · United States Congress · 19 May 2011

Sergei Magnitsky Rule of Law Accountability Act of 2011 - Directs the Secretary of State to publish and update a list of each person the Secretary has reason to believe: (1) is responsible for the detention, abuse, or death of Sergei Magnitsky, participated in related liability concealment efforts, or committed those frauds discovered by Sergei Magnitsky, including conspiring to defraud the Russian Federation of taxes on corporate profits through fraudulent transactions and lawsuits against the Hermitage foreign investment company and to misappropriate entities owned or controlled by Hermitage; or (2) is responsible for extrajudicial killings, torture, or other human rights violations committed against individuals seeking to promote human rights or to expose illegal activity carried out by officials of the government of the Russian Federation. Makes an alien on such list ineligible to enter or be admitted to the United States. Revokes any visa issued for such person. Authorizes the Secretary to waive such prohibition if in the U.S. national interest. Requires congressional notification of any such waiver. Directs the Secretary of the Treasury to: (1) instruct domestic financial institutions and agencies to take specified measures if the Secretary makes a money laundering determination relating to such conspiracy, and (2) freeze and prohibit U.S. property transactions of an individual who is on the list or who acts as an agent for a listed individual. Authorizes the Secretary to waive such actions if in the U.S. national interest. Requires congressional notification of any such waiver. Subjects a person who violates, attempts to violate, or causes a violation of such money laundering or asset provisions to specified penalties. Directs the Secretary of the Treasury to prescribe regulations requiring each financial institution that is a U.S. person to: (1) audit the assets within its possession or control to determine whether any such assets are required to be frozen pursuant to this Act, and (2) submit a report to the the Secretary containing the audit's results and a certification that such assets have been frozen. Subjects a financial institution that violates such regulations to specified penalties.

Fire Sprinkler Incentive Act of 2011

United States · United States Congress · 19 May 2011

Fire Sprinkler Incentive Act of 2011 - Amends the Internal Revenue Code to allow: (1) 100% expensing in a current taxable year of the cost of an automated fire sprinkler system, as defined by this Act; and (2) accelerated depreciation (i.e., a 15-year recovery period) of such an automated fire sprinkler systems that is installed in a building where the floor of any occupiable story is greater than 75 feet above the lowest level of fire department vehicle access.

Commuter Benefits Equity Act of 2011

United States · United States Congress · 19 May 2011

Commuter Benefits Equity Act of 2011 - Amends the Internal Revenue Code to equalize and increase to $230, with a cost-of-living adjustment after 2011, the tax exclusion for both transportation and parking fringe benefits. Extends such benefits to federal employees.

National Guard Empowerment and State-National Defense Integration Act of 2011

United States · United States Congress · 19 May 2011

National Guard Empowerment and State-National Defense Integration Act of 2011 - Reestablishes the position of Vice Chief of the National Guard Bureau (Vice Chief). Terminates the position of Director of the Joint Staff of the National Guard Bureau (Director) and transfers existing duties of the Director to the Vice Chief. Adds the Chief of the National Guard Bureau (Chief) to the Joint Chiefs of Staff. Directs the Administrator of the Federal Emergency Management Agency (FEMA) to continue the Task Force for Emergency Readiness (TFER) pilot program as a permanent FEMA program. Requires the Administrator to carry out the program in at least five states in addition to the five states in which the program is carried out as of the enactment of this Act. Requires the Chief to: (1) identify, using catastrophic disaster response plans for each state developed under the program, any gaps in state civilian and military response capabilities that federal military capabilities are unprepared to fill; (2) notify the Secretary of Defense and the respective Commanders of the U.S. Northern and Pacific Commands of any such gaps; and (3) assist, acting through the Adjutants General of the States, states in developing state plans on responses to catastrophic disaster emergencies. Directs the Secretary of Defense and the Secretary of Homeland Security to enter into a memorandum of understanding on coordination between Department of Defense (DOD) and Department of Homeland Security (DHS), and between such departments and the states, in the use of military forces in response to domestic emergencies. Authorizes appropriations for the DOD for FY2012 for National Guard: (1) continuity of operations, continuity of government, and consequence management in connection with response to terrorist and other attacks and catastrophes; (2) emergency preparedness and response activities; and (3) staffing of joint operations coordination centers in response to terrorist and other attacks and catastrophes. States that the U.S. Northern and Pacific Commands shall be the combatant commands principally responsible for the military support of civil authorities in the United States. Requires the Commander of each Command and the Chief to enter into a memorandum of understanding setting forth the operational relationships, and individual roles and responsibilities, during responses to domestic emergencies among such Commands and the National Guard Bureau. Requires the officers serving as Commander of Army North Command and Commander of Air Force North Command to be officers in the Army National Guard and the Air National Guard, respectively. Directs the Secretary of Defense to modify specified regulations prescribed pursuant to the National Defense Authorization Act for Fiscal Year 2010 to provide for the use of available appropriated State Partnership Program funds for contacts between members of the National Guard and civilian personnel of foreign governments outside the ministry of defense on matters within the core competencies of the National Guard.

A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2012 and setting forth the appropriate budgetary levels for fiscal years 2013 through 2016.

United States · United States Congress · 19 May 2011

Sets forth the congressional budget for the federal government for FY2012, including the appropriate budgetary levels for FY2013-FY2016. Lists recommended budgetary levels and amounts for FY2012-FY2016 with respect to: (1) federal revenues, (2) new budget authority, (3) budget outlays, (4) deficits, (5) public debt, and (6) debt held by the public. Lists the appropriate levels of new budget authority, outlays, and administrative expenses for the Social Security Administration (SSA), including the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, U.S. Postal Service discretionary administrative expenses, and specified major functional categories for FY2012-FY2016. Authorizes certain deficit-reduction reserve funds for legislation for: (1) the sale of unused or vacant federal properties, (2) the sale of excess federal lands, (3) repeal of the Davis-Bacon prevailing wage laws, (4) the reduction of the federal vehicles fleet, and (5) the sale of financial assets purchased through the Troubled Asset Relief Program (TARP). Makes it out of order to consider in the Senate any legislation that would cause the discretionary spending limits in this resolution to be exceeded, except by a supermajority waiver. Specifies such discretionary spending limits in the Senate for FY2012-FY2016. Authorizes adjustments to the discretionary spending limits, budgetary aggregates, and allocations for adjustments to support ongoing overseas deployments and other activities. Makes it out of order to consider in the Senate any legislation that would require advanced appropriations, except by a supermajority waiver. Sets forth requirements for the treatment of emergency legislation. Allows the Chairman of the Senate Budget Committee to adjust the estimate of budgetary effects of legislation that: (1) amends or supersedes the system for updating physician payments under title XVIII (Medicare) of the Social Security Act, (2) amends the Estate and Gift Tax under the Internal Revenue Code, (3) extends the Alternative Minimum Tax (AMT) relief for individuals, and (4) extends middle-class tax cuts under the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) and the Jobs and Growth Tax Relief and Reconciliation Act of 2003 (JGTRRA). Permits the Chairman to make such adjustments only for points of order in specified legislation relating to: (1) pay-as-you-go, and (2) long- and short-term deficits. Requires Senate committees to: (1) review programs and tax expenditures in their jurisdiction to identify waste, fraud, and abuse or duplication, and to increase the use of performance data to inform committee work; (2) review the matters for congressional consideration identified on the Government Accountability Office's (GAO) High Risk list report; and (3) make recommendations to the Senate Budget Committee to improve governmental performance in their annual views and estimates reports. Requires the joint explanatory statement accompanying the conference report on any budget resolution in the Senate to include in its committee allocations to the Senate Committee on Appropriations amounts for the discretionary administrative expenses of the SSA and of the Postal Service. Sets forth reconciliation instructions for the Senate Committees on: (1) Foreign Relations; (2) Commerce, Science, and Transportation; (3) Agriculture, Nutrition, and Energy [ sic ]; (4) Banking, Housing, and Urban Affairs; (5) Health, Education, Labor, and Pensions; and (6) Finance. Declares the policy of Congress on attainment of Social Security and Medicare solvency. Requires the Chairman to reduce committee allocations, aggregates, and other appropriate levels by the amount unobligated or unspent within 36 months after such funds are made available pursuant to any adjustments made under this resolution.

A concurrent resolution setting forth the President's budget request for the United States Government for fiscal year 2012, and setting forth the appropriate budgetary levels for fiscal years 2013 through 2021.

United States · United States Congress · 19 May 2011

Sets forth the congressional budget for the federal government for FY2012, including the appropriate budgetary levels for FY2013-FY2021. Lists recommended budgetary levels and amounts for FY2012-FY2021 with respect to: (1) federal revenues, (2) new budget authority, (3) budget outlays, (4) deficits, (5) public debt, and (6) debt held by the public. Lists the appropriate levels of new budget authority, outlays, and administrative expenses for the Social Security Administration (SSA), including the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, U.S. Postal Service discretionary administrative expenses, and specified major functional categories for FY2012-FY2021. Provides for adjustments to budgetary aggregates and allocations for: (1) continuing disability reviews and Supplemental Security Income (SSI) redeterminations for the Social Security Administration (SSA), (2) IRS tax enforcement, (3) health care fraud and abuse control, (4) unemployment insurance improper payments reviews, and (5) adjustments to support ongoing overseas deployments and other activities. Makes it out of order to consider in the Senate any legislation that would require advanced appropriations, other than for: (1) up to $28.821 billion in new budget authority in FY2013 for programs, projects, activities, or accounts identified in the joint explanatory statement of managers accompanying this resolution; (2) the Corporation for Public Broadcasting; (3) the Department of Veterans Affairs (VA) for the Medical Services, Medical Support and Compliance, and Medical Facilities accounts of the Veterans Health Administration; and (4) the Department of Defense (DOD) for the Air Force Missile Procurement account for procurement of the Advanced Extremely High Frequency satellite. Sets forth requirements for the treatment of emergency legislation. Allows the Chairman of the Senate Budget Committee to adjust the estimate of budgetary effects of legislation that: (1) amends or supersedes the system for updating physician payments under title XVIII (Medicare) of the Social Security Act, (2) amends the Estate and Gift Tax under the Internal Revenue Code, (3) extends the Alternative Minimum Tax (AMT) relief for individuals, and (4) extends middle-class tax cuts under the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) and the Jobs and Growth Tax Relief and Reconciliation Act of 2003 (JGTRRA). Permits the Chairman to make such adjustments only for points of order in specified legislation relating to: (1) pay-as-you-go, and (2) long- and short-term deficits. Requires the joint explanatory statement accompanying the conference report on any budget resolution in the Senate to include in its committee allocations to the Committees on Appropriations amounts for the discretionary administrative expenses of the SSA and of the Postal Service.

A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2012 and setting forth the appropriate budgetary levels for fiscal years 2013 through 2021.

United States · United States Congress · 19 May 2011

Sets forth the congressional budget for the federal government for FY2012, including the appropriate budgetary levels for FY2013-FY2021. Lists recommended budgetary levels and amounts for FY2012-FY2021 with respect to: (1) federal revenues, (2) new budget authority, (3) budget outlays, (4) deficits, (5) public debt, and (6) debt held by the public. Lists the appropriate levels of new budget authority, outlays, and administrative expenses for the Social Security Administration (SSA), including the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, U.S. Postal Service discretionary administrative expenses, and specified major functional categories for FY2012-FY2021. Authorizes the Chairman of the Senate Budget Committee to make a deficit-reduction reserve fund for legislation that eliminates or reduces improper payments. Makes it out of order to consider in the Senate any legislation that would cause the discretionary spending limits in this resolution to be exceeded, except by a supermajority waiver. Specifies such discretionary spending limits in the Senate for FY2012-FY2021. Makes it out of order to consider in the Senate any legislation that would require advanced appropriations other than for: (1) up to $28.5 billion in new budget authority in FY2013-FY2014 for programs, projects, activities, or accounts identified in the joint explanatory statement of managers accompanying this resolution; (2) the Corporation for Public Broadcasting; and (3) the Department of Veterans Affairs (VA) for the Medical Services, Medical Support and Compliance, and Medical Facilities accounts of the Veterans Health Administration. Sets forth requirements for the treatment of emergency legislation. Allows the Chairman of the Senate Budget Committee to adjust the estimate of budgetary effects of legislation that: (1) amends or supersedes the system for updating physician payments under title XVIII (Medicare) of the Social Security Act, (2) amends the Estate and Gift Tax under the Internal Revenue Code, (3) extends the Alternative Minimum Tax (AMT) relief for individuals, and (4) extends middle-class tax cuts under the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) and the Jobs and Growth Tax Relief and Reconciliation Act of 2003 (JGTRRA). Permits the Chairman to make such adjustments only for points of order in specified legislation relating to: (1) pay-as-you-go, and (2) long- and short-term deficits. Requires the joint explanatory statement accompanying the conference report on any budget resolution in the Senate to include in its committee allocations to the Committees on Appropriations amounts for the discretionary administrative expenses of the SSA and of the Postal Service.

ENERGY AND WATER DEVELOPMENT APPROPRIATIONS FOR FISCAL YEAR 2012

United States · United States Senate · 18 May 2011

DEPARTMENT OF DEFENSE AUTHORIZATION FOR APPROPRIATIONS FOR FISCAL YEAR 2012 AND THE FUTURE YEARS DEFENSE PROGRAM

United States · United States Senate · 18 May 2011

DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 2012

United States · United States Senate · 18 May 2011

A bill to limit the amount expended by the Department of Defense for printing and reproduction costs.

United States · United States Congress · 18 May 2011

Limits the amount that may be expended by the Department of Defense (DOD) in any fiscal year for printing and reproduction costs after FY2011. Rescinds a specified amount from amounts made available for the DOD for FY2011. Allocates such rescinded amounts across Army, Navy, Marine Corps, Air Force, Army Reserve, Navy Reserve, Marine Corps Reserve, Air Force Reserve, Army National Guard, Air National Guard, and defense-wide operation and maintenance accounts. Requires the Secretary of DOD to report to Congress on the allocation of such rescission. Requires certain DOD reports that are required by law that do not contain information that should not be made available to the public in the interest of national security to be distributed electronically in order to reduce printing and reproduction costs.

SEAL 401(k)Savings Act

United States · United States Congress · 18 May 2011

Savings Enhancement by Alleviating Leakage in 401(k) Savings Act of 2011 or the SEAL 401(k) Act - Amends the Internal Revenue Code, with respect to loans made from a qualified employer plan, to: (1) extend the period for repayment of loans if a plan terminates or a plan participant becomes unemployed, (2) prohibit plans from allowing the use of credit cards or similar arrangements to access loan amounts, and (3) limit to three the number of loans which a plan participant or beneficiary may take at any time. Requires the Secretary of the Treasury to modify regulations governing hardship distributions from qualified employer plans to allow participants to make additional contributions to a plan during the six month period following a hardship distribution.

Defense STRONG Act

United States · United States Congress · 18 May 2011

Defense Sexual Trauma Response Oversight and Good Governance Act (Defense STRONG Act) - Amends the Ike Skelton National Defense Authorization Act for Fiscal Year 2011 to require the Director of the Sexual Assault Prevention and Response Office to be appointed from general or flag officers or Department of Defense (DOD) employees in a comparable Senior Executive Service position. Requires the assignment within each military brigade or equivalent unit level of at least one full-time Sexual Assault Response Coordinator and one full-time Sexual Assault Victim Advocate, allowing the Secretary of the military department concerned to assign additional coordinators and/or advocates based on the demographics or needs of the unit. Allows only members of the Armed Forces (members) or DOD civilian personnel to be assigned as coordinators or advocates as of October 1, 2013. Directs the Secretary of Defense to establish a professional training and certification program for such coordinators and advocates. Entitles any member, or dependent of a member, who is the victim of a sexual assault to legal assistance provided by a military legal assistance counsel and coordinator and advocate services, regardless of whether the member elects unrestricted or restricted (confidential) reporting of the assault. Makes privileged any communications between a member or dependent and a coordinator, advocate, or person staffing a helpline. Directs the Secretary to establish a system for tracking and permanently maintaining any medical, investigative, and other records prepared or obtained by DOD in connection with a sexual assault involving a member or dependent. Requires the transfer from the Secretary to the Secretary of Veterans Affairs (VA) of certain medical information in anticipation of a member's discharge, release, retirement, medical treatment, or claim for disability. Provides for the expedited consideration of, and priority for, an application by victims of sexual assault for a permanent change of station or unit transfer based on humanitarian conditions. Requires each military department Secretary to develop curricula to provide sexual assault prevention and response training and education for members and civilian employees of that department. Directs the Secretary to: (1) provide for the inclusion of a sexual assault prevention and response training module at each level of professional military education, and (2) require managers of specialty skills associated with first responders to integrate sexual assault response training in initial and recurring first responder training courses.

TRANSPORTATION AND HOUSING AND URBAN DEVELOPMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2012

United States · United States Senate · 17 May 2011

Postal Operations Sustainment and Transformation Act of 2011

United States · United States Congress · 17 May 2011

Postal Operations Sustainment and Transformation Act of 2011 - Directs the Office of Personnel Management (OPM) to extend the redetermination of postal surplus or supplemental liability under the Civil Service Retirement System for each of FY2010 through FY2043 and report the results of such redetermination to the United States Postal Service (USPS) on or before June 30 of the subsequent fiscal year. Provides that if the result of a redetermination for a fiscal year is a surplus, that amount shall remain in the Civil Service Retirement and Disability Fund until distribution is authorized as follows: (1) if there is a surplus for FY2010-FY2016, such amount, or any part of it, may be transferred to the Postal Service Retiree Health Benefits Fund; (2) if there is a surplus for any of FY2017-FY2043, that amount, or any part of it, may be transferred to such Fund to pay any liability to such Fund; and (3) if all liability to such Fund is paid, amounts may be transferred to the Employees' Compensation Fund or to USPS for repayment of any obligation issued by it. Sets forth procedures for the transfer of such amounts. Prescribes the "average pay" and the appropriate percentage thereof to be used in determining annuities for civilian employment with USPS for purposes of provisions relating to future benefits attributable to such employment. Revises the method for calculating the Postal Service Retiree Health Benefits Fund liability. Requires OPM to provide data based on assumptions set by the Board of Actuaries of the Civil Service Retirement System and used in the actuarial valuations of the annuity and post-retirement health obligations of USPS. Requires USPS to develop a plan for the expansion of retail alternatives to post offices, such as self-service kiosks, vending machines, the Internet, Postal Service employees or contractors on delivery routes, and contract postal units. Allows USPS to exercise its authority to: (1) establish service standards for market-dominant products, and (2) adjust the frequency of the delivery of such products. Requires USPS to obtain an advisory opinion from the Postal Regulatory Commission for any change in the nature of postal services relating to market-dominant products that will generally affect nationwide service. Requires the Commission to issue an advisory opinion not later than 90 days after receipt of a request from USPS. Authorizes the shipping of wine and malt beverages by USPS. Permits USPS to provide other services that are not postal services if the provision of such services is consistent with the public interest, does not create unfair competition, and utilizes the existing postal network. Revises provisions relating to labor disputes in USPS to require the arbitration board to render a decision not later than 45 days after its appointment and to consider certain relevant factors in rendering a decision, including the financial condition of USPS. Changes the date of the annual report of USPS to the Postal Regulatory Commission concerning costs, revenues, rates, and service from 90 days after the end of each year to the next January 15 after the end of each year. Includes USPS and the Postal Regulatory Commission as executive agencies for purposes of provisions relating to the resolution of public contract disputes.

A bill to amend the Internal Revenue Code of 1986 to permanently extend the depreciation rules for property used predominantly within an Indian reservation.

United States · United States Congress · 17 May 2011

Amends the Internal Revenue Code to make permanent the special rules for the accelerated depreciation of business property used on Indian reservations.

A bill to amend the Internal Revenue Code of 1986 to eliminate the taxable income limit on percentage depletion for oil and natural gas produced from marginal properties.

United States · United States Congress · 17 May 2011

Amends the Internal Revenue Code to make permanent the suspension of the taxable income limitation on percentage depletion for oil and natural gas produced from marginal properties.

Municipal Bond Market Support Act of 2011

United States · United States Congress · 17 May 2011

Municipal Bond Market Support Act of 2011 - Amends Internal Revenue Code provisions relating to the small issuer exemption from interest expense allocation rules for financial institutions to: (1) permanently increase from $10 million to $30 million the annual limit on the amount of tax-exempt obligations that a small issuer may issue, and (2) allow an inflation adjustment to such increased limit amount after 2011.

Telephone Excise Tax Repeal Act of 2011

United States · United States Congress · 17 May 2011

Telephone Excise Tax Repeal Act of 2011- Amends the Internal Revenue Code to repeal the excise tax on communication services (i.e., local telephone service, toll telephone service, and teletypewriter exchange service).

Seniors' Tax Simplification Act of 2011

United States · United States Congress · 17 May 2011

Seniors' Tax Simplification Act of 2011 - Directs the Secretary of the Treasury to make available a new federal income tax Form 1040SR (similar to Form 1040EZ) to individuals who have turned 65 as of the close of the taxable year. Allows the form to be used even if income includes: (1) social security benefits; (2) distributions from qualified retirement plans, annuities, or other such deferred payment arrangements; (3) interest and dividends; or (4) capital gains and losses.

Intelligence Authorization Act for Fiscal Year 2012

United States · United States Congress · 13 May 2011

Intelligence Authorization Act for Fiscal Year 2012 - Authorizes appropriations for FY2012 for the conduct of intelligence and intelligence-related activities of the: (1) Office of the Director of National Intelligence; (2) Central Intelligence Agency (CIA); (3) Department of Defense (DOD); (4) Defense Intelligence Agency (DIA); (5) National Security Agency (NSA); (6) Departments of the Army, Navy, and Air Force; (7) Coast Guard; (8) Departments of State, the Treasury, Energy, and Justice; (9) Federal Bureau of Investigation (FBI); (10) Drug Enforcement Administration (DEA); (11) National Reconnaissance Office; (12) National Geospatial-Intelligence Agency; and (13) Department of Homeland Security. Specifies that the amounts authorized and the authorized personnel ceilings as of September 30, 2012, for such activities are those specified in the classified Schedule of Authorizations, which shall be made available to the congressional appropriations committees and the President. Allows the Director of National Intelligence, with the approval of the Director of the Office of Management and Budget (OMB), to authorize employment of civilian personnel in excess of the number authorized for FY2012 when necessary for the performance of important intelligence functions. Requires notification to the intelligence committees on the use of such authority. Authorizes appropriations for the Intelligence Community Management Account for FY2012, as well as for full-time personnel for elements within such Account. Authorizes appropriations for FY2012 for the Central Intelligence Agency Retirement and Disability Fund. Permits appropriations authorized by this Act for salary, pay, retirement, and other benefits for federal employees to be increased by such additional or supplemental amounts as necessary for increases in such compensation or benefits authorized by law. Prohibits the authorization of appropriations by this Act from being deemed to constitute authority to conduct any intelligence activity not otherwise authorized by the Constitution or laws of the United States.

SAY YEA

United States · United States Congress · 13 May 2011

Saving America's Youth: the Youth Employment Act of 2011 or SAY YEA - Amends the Workforce Act of 1998 regarding the work opportunity tax credit with respect to disconnected youth (who are not regularly attending school, not regularly employed, nor readily employable) hired in 2009 or 2010 under the youth opportunity grants program to lower the maximum eligibility age of such youth from 24 to 21. Directs the Secretary of Labor (Secretary) to make certain allotments to states for summer jobs programs for disconnected youth. Requires the Secretary to award grants to states to carry out employment programs for the partial reimbursement of wages paid by employers of small or medium-sized business concerns for new hires or rehires of former employees. Requires states to give priority for payments to eligible employers who hire or rehire a disconnected youth. Requires the Secretary to make allotments and grants to states to carry out eligible on-the-job training programs for disconnected youth. Directs the President to establish a public service employment program to employ individuals to carry out works of a public nature in connection with parks, roads, schools, and after-school programs. Requires priority for such jobs to be given to individuals who are disconnected, low-income, and long-term unemployed youth. Amends the Internal Revenue Code to: (1) extend the work opportunity tax credit through calendar 2016, (2) include as a member of a targeted group for purposes of such credit a qualified Title 1-B youth services recipient and rename a "qualified ex-felon" as a "qualified ex-offender" for purposes of the credit, (3) double the amount of allowable wages that may be considered in calculating such credit, (4) extend the designation period for tax-preferred empowerment zones, and (5) allow an employer tax credit through 2013 for the employment of disconnected youth. Requires the Secretary of the Interior to give preference to the hiring of individuals age 16 to 21 for federal park and forestry jobs. Authorizes contracting officers of executive agencies to give preference in the award of federal contracts for the procurement of goods and services to employers: (1) that employ, in a youth apprenticeship and in the performance of the contract, disconnected youth who reside in high unemployment areas; and (2) whose contracts are funded for FY2012 under a law enacted to create infrastructure, transportation, or green energy jobs.

Airport and Airway Extension Act of 2011, Part II

United States · United States Congress · 13 May 2011

Airport and Airway Extension Act of 2011, Part II - Amends the Internal Revenue Code to extend through June 30, 2011, increased excise taxes on aviation fuels, the excise tax on air transportation of persons and property, and the expenditure authority for the Airport and Airway Trust Fund. Increases the authorization of appropriations for the nine-month period beginning on October 1, 2010, for airport planning and development and noise compatibility planning projects (known as airport improvement projects [AIPs]). Extends through June 30 , 2011, the authority of the Secretary of Transportation to make new AIP grants. Extends until July 1, 2011: (1) the pilot program for passenger facility fee authorizations at non-hub airports, and (2) disclosure requirements for large and medium hub airports applying for AIP grants. Directs the Secretary to extend through June 30 , 2011, the termination date of insurance coverage for domestic or foreign-flag aircraft. Grants the Secretary discretionary authority to further extend such coverage through September 30, 2011. Extends through September 30, 2011, the authority of the Secretary to limit air carrier liability for claims arising out of acts of terrorism. Extends through June 30, 2011: (1) grant eligibility for airports located in the Marshall Islands, Micronesia, and Palau; (2) grants to state and local governments for land use compatibility AIPs; and (3) authority for approving an application of the Metropolitan Washington Airports Authority for an airport development grant or for permission to impose a passenger facility fee. Amends the Vision 100 - Century of Aviation Reauthorization Act to extend through June 30, 2011: (1) the temporary increase to 95% of the federal government's share of certain AIP costs, and (2) funding for airport development at Midway Island Airport.

LEGISLATIVE BRANCH APPROPRIATIONS FOR FISCAL YEAR 2012

United States · United States Senate · 12 May 2011

THE DISTRICT OF COLUMBIA'S FISCAL YEAR 2010 BUDGET: ENSURING FISCAL SUSTAINABILITY

United States · United States House of Representatives · 12 May 2011

TRANSPORTATION AND HOUSING AND URBAN DEVELOPMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2012

United States · United States Senate · 12 May 2011

New Markets Tax Credit Extension Act of 2011

United States · United States Congress · 12 May 2011

New Markets Tax Credit Extension Act of 2011 - Amends the Internal Revenue Code to: (1) extend the new markets tax credit through 2016; (2) provide for an inflation adjustment to the limitation amount for such credit after 2012; and (3) allow an offset against the alternative minimum tax (AMT) for such credit.

Wounded Warrior Tax Equity Act of 2011

United States · United States Congress · 12 May 2011

Wounded Warrior Tax Equity Act of 2011 - Amends the Internal Revenue Code to prevent any extension of the tax collection period after assessment for taxpayers who are members of the Armed Forces due to a hospitalization for combat zone injuries.

Land-In-Trust Schools and Local Governments Equitable Compensation Act

United States · United States Congress · 12 May 2011

Land-In-Trust Schools and Local Governments Equitable Compensation Act - Directs the Secretary of the Interior to attempt to negotiate an agreement among a local educational agency (LEA) or local government, the Secretary, the state, and, if appropriate, a federally recognized Indian tribe or individual Indian under which the parties agree that payments representing property tax revenues lost as a result of the Secretary's taking land into trust for such tribe or Indian shall be: (1) waived in whole or in part; (2) limited for an agreed upon number of years; or (3) otherwise adjusted, including the timing of such payments. Directs the Secretary to pay each LEA or local government for each fiscal year for which such an agreement is not in effect amounts necessary to ensure that the LEA or local government receives full payment for the amount of property tax revenues lost as a result of lands being held in trust by the Secretary for the benefit of a federally recognized Indian tribe or an individual Indian. Directs the Secretary of the Treasury to transfer the amounts necessary for such payments directly to the Secretary from the Treasury's general fund without further appropriation.

Investing in U.S. Territories, Not Corporations Act of 2011

United States · United States Congress · 12 May 2011

Investing in U.S. Territories, Not Corporations Act of 2011 - Amends the Internal Revenue Code, with respect to shipments of rum to the United States from Puerto Rico and the Virgin Islands, to: (1) limit during a two-year period the amount of direct and indirect government assistance by the governments of Puerto Rico and the Virgin Islands to rum producers from rum excise taxes covered-over into the treasuries of such governments to 15% of the amounts covered-over, (2) impose limitations on the allocation of rum excise taxes between Puerto Rico and the Virgin Islands, and (3) deny any payment of rum excise taxes covered over into the treasuries of Puerto Rico and the Virgin Islands for rum redistilled into cane neutral spirits after being brought into the United States.

Law Enforcement Officers Retirement Equity Act of 2011

United States · United States Congress · 12 May 2011

Law Enforcement Officers Retirement Equity Act of 2011 - Amends the definition of 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 (IRS) whose duties are primarily the collection of delinquent taxes and the securing of delinquent returns. Requires such service that is performed by an incumbent law enforcement officer: (1) on or after enactment of this Act to be treated for all purposes other than retirement as service performed as a law enforcement officer; and (2) before, on, or after enactment of this Act to be treated for federal retirement purposes as service performed as such an officer if an appropriate written election is submitted to the Office of Personnel Management (OPM) not later than the earlier of five years after the date of enactment of this Act and the day before the incumbent separates from government service. 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 following enactment.

A bill to amend the Internal Revenue Code of 1986 to disallow a deduction for amounts paid or incurred by a responsible party relating to a discharge of oil.

United States · United States Congress · 12 May 2011

Amends the Internal Revenue Code to deny a tax deduction for business-related expenses paid or incurred by a responsible party relating to an incident resulting in the discharge of oil into the navigable waters, other than an incident caused by an act of God or an act of war.

Detaining Terrorists to Secure America Act of 2011

United States · United States Congress · 12 May 2011

Detaining Terrorists to Secure America Act of 2011 - Reaffirms that the U.S. Naval Station, Guantanamo Bay, Cuba (Guantanamo), is and shall be a location for the detention of individuals in the custody or control of the Department of Defense (DOD) who have engaged in or supported hostilities against the United States or its coalition partners on behalf of al Qaeda, the Taliban, or an affiliated group to which the Authorization for Use of Military Force (P.L. 107-40) applies. Directs the Secretary of Defense to maintain Guantanamo as an open and operating facility for the current and future detention of such individuals. Amends the Ike Skelton National Defense Authorization Act for Fiscal Year 2011 to make permanent (under current law, terminates on January 7, 2012) a prohibition on the use of any federal funds (under current law, only DOD funds) to transfer any individual detained at Guantanamo on or after October 1, 2009, to the individual's country of origin or any other foreign country or entity unless the Secretary makes a specified certification to Congress relating to such transfer. Prohibits any federal funds (under current law, only DOD funds) from being used to construct or modify any facility in the United States or its territories or possessions to house any individual in the custody or control of DOD or under detention at Guantanamo on or after the above date for the purpose of detention or imprisonment.

National Defense Authorization Act for Fiscal Year 2012

United States · United States Congress · 12 May 2011

National Defense Authorization Act for Fiscal Year 2012 - Authorizes appropriations for the Department of Defense (DOD) for FY2012 for: (1) procurement, including aircraft, missiles, weapons and tracked combat vehicles, ammunition, shipbuilding and conversion, and other procurement; (2) the Joint Improvised Explosive Device Defeat Fund; (3) purchases under the Defense Production Act of 1950; (4) research, development, test, and evaluation; (5) operation and maintenance; (6) active and reserve military personnel; (7) Working Capital Funds; (8) the National Defense Sealift Fund; (9) the Joint Urgent Operational Needs Fund (established under this Act); (10) chemical agents and munitions destruction; (11) drug interdiction and counter-drug activities; (12) the Defense Inspector General; (13) the Defense Health Program; (14) the Armed Forces Retirement Home; (15) overseas contingency operations; (16) chemical demilitarization construction; (17) the North Atlantic Treaty Organization (NATO) Security Investment Program; (18) Guard and reserve forces facilities; and (19) base closure and realignment activities. Sets forth provisions or requirements concerning: (1) military personnel policy, including education and training and military justice; (2) military pay and allowances; (3) military health care; (4) acquisition policy and management; (5) DOD organization and management, including intelligence-related matters; (6) financial matters; (7) civilian personnel matters; (8) matters relating to foreign nations; (9) the Armed Forces Retirement Home; and (10) reductions in DOD and Department of Energy (DOE) defense-related reporting requirements. Establishes in each of the Army Reserve, Air Force Reserve, and National Guard a Reserve Component Technician Program. Revises and expands Uniform Code of Military Justice (UCMJ) provisions concerning offenses relating to rape, sexual assault, and other sexual misconduct. Authorizes the Secretary of Defense to carry out a Troops-to-Teachers program. Consolidates and revises certain DOD travel and transportation authorities and allowances. Provides for commercial space launch cooperation between DOD, the National Aeronautics and Space Administration (NASA), and the private sector. Military Construction Authorization Act for Fiscal Year 2012 - Authorizes appropriations for FY2012 for military construction for the Armed Forces and defense agencies.

Small Business Tax Equalization and Compliance Act of 2011

United States · United States Congress · 12 May 2011

Small Business Tax Equalization and Compliance Act of 2011 - Amends the Internal Revenue Code to extend the tax credit for social security taxes paid for employee cash tips to employers of cosmetologists. Requires employers of cosmetologists to report income and tips of their cosmetologist employees and to provide income and tip information to self-employed cosmetologists to whom they pay more than $600 in the taxable year. Imposes similar reporting requirements upon individuals who rent chairs to cosmetologists. Requires such employers to provide their cosmetologist employees and self-employed cosmetologists with information on the tax and tip reporting obligations of employees and self-employed individuals.