Taxation

Veterans Legal Support Act of 2013

United States · United States Congress · 23 May 2013

Veterans Legal Support Act of 2013 - Authorizes the Secretary of Veterans Affairs (VA) to provide support to at least one university law school program that is designed to provide legal assistance to veterans. Allows programs of university law schools which may receive support under this Act to include those that assist veterans with: (1) filing and appealing claims for benefits under laws administered by the Secretary; and (2) such other civil, criminal, and family legal matters as considered appropriate. Permits the support provided to a program to include financial support. Limits the total amount of financial support provided in any fiscal year to $1 million.

All-STAR Act of 2013

United States · United States Congress · 23 May 2013

All Students Achieving through Reform Act of 2013 or the All-STAR Act of 2013 - Amends the Elementary and Secondary Education Act of 1965 (ESEA) to direct the Secretary of Education to award renewable competitive grants to certain eligible entities and, through them, subgrants to successful public charter schools to allow such schools to expand or replicate to serve additional students. Lists, as eligible grantees, state and local educational agencies, authorized public chartering agencies, and tax-exempt organizations that have successfully supported the replication and expansion of such schools. Sets forth the attributes that are to give such entities grant priority, including their serving or planning to serve a large percentage of low-income students from: (1) public schools with low-graduation rates; (2) schools identified as needing improvement, corrective action, or restructuring under the ESEA; or (3) schools identified by alternative accountability standards as priority schools, focus schools, or schools otherwise in need of significant assistance. Authorizes grantees to use up to 25% of a grant to establish a reserve account to assist them in acquiring and developing new facilities for successful public charter schools through: (1) credit enhancement initiatives, (2) the establishment of revolving loan funds, (3) direct spending or financing, or (4) partnerships with community development or other mission-based financial institutions. Directs the Secretary to conduct an independent, comprehensive, and scientifically sound evaluation of the effect this Act's initiatives have on student achievement and other areas, as determined by the Secretary.

A bill to direct the Secretary of Defense to provide certain TRICARE beneficiaries with the opportunity to retain access to TRICARE Prime.

United States · United States Congress · 23 May 2013

Amends the National Defense Authorization Act for Fiscal Year 2013 to direct the Secretary of Defense (DOD) to ensure that each beneficiary other than an active-duty beneficiary who is enrolled in TRICARE Prime (a DOD managed health care program) as of September 30, 2013, may make a one-time election to continue such enrollment, notwithstanding that an existing TRICARE contract does not allow for such enrollment based on the location in which the beneficiary resides. Allows the beneficiary to continue in such enrollment while residing in the same ZIP Code in which the beneficiary resided at the time of election. Allows such a beneficiary to elect, at any time, to instead enroll in TRICARE Standard.

Adoption Tax Credit Refundability Act of 2013

United States · United States Congress · 23 May 2013

Adoption Tax Credit Refundability Act of 2013 - Amends the Internal Revenue Code to make the tax credit for adoption expenses refundable.

National Defense Authorization Act for Fiscal Year 2014

United States · United States Congress · 23 May 2013

National Defense Authorization Act for Fiscal Year 2014 - Authorizes appropriations for the Department of Defense (DOD) for FY2014. Authorizes appropriations to DOD for: (1) procurement, including aircraft, missiles, weapons and tracked combat vehicles, ammunition, shipbuilding and conversion, other procurement, and purchases under the Defense Production Act of 1950; (2) research, development, test, and evaluation; (3) operation and maintenance; (4) active and reserve military personnel; (5) the Afghanistan Security Forces Fund; (6) Working Capital Funds; (7) the National Defense Sealift Fund; (8) the Joint Urgent Operational Needs Fund; (9) chemical agents and munitions destruction; (10) drug interdiction and counter-drug activities; (11) the Defense Inspector General; (12) the Defense Health Program; (13) the Armed Forces Retirement Home; (14) overseas contingency operations, including the Joint Improvised Explosive Device Defeat Fund; (15) the North Atlantic Treaty Organization (NATO) Security Investment Program; (16) Guard and reserve forces facilities; and (17) base closure and realignment activities. Sets forth provisions or requirements concerning: (1) military personnel policy, including education and training; (2) military pay and allowances; (3) military health care; (4) acquisition policy and management; (5) DOD organization and management; (6) financial matters, including counter-drug activities; (7) civilian personnel matters; (8) matters relating to foreign nations, including assistance and training; and (9) matters relating to military construction and military family housing. Directs the Secretary of the Navy to establish southern sea otter military readiness areas. Provides procedures for the judicial review of decisions concerning the correction of military personnel records. Provides civil remedies for DOD and the National Aeronautics and Space Administration (NASA) for losses resulting from the submission of false or fraudulent claims and statements. Authorizes the Secretary of the Air Force to operate the Inter-European Air Forces Academy. Revises or adds overseas servicemember voting rights and authorities under the Uniformed and Overseas Absentee Voting Act. Military Construction Authorization Act for Fiscal Year 2014 - Authorizes appropriations for FY2014 for military construction for the Armed Forces and defense agencies. Defense Base Closure and Realignment Act of 2013 - Establishes the Defense Base Closure and Realignment Commission to provide a process for the closure and realignment of U.S. military installations.

Family and Retirement Health Investment Act of 2013

United States · United States Congress · 23 May 2013

Family and Retirement Health Investment Act of 2013 - Amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to allow: spouses who have both attained age 55 to make increased catch-up contributions to the same HSA; Medicare Part A (hospital insurance benefits) beneficiaries to participate in an HSA; Medicare beneficiaries participating in an Archer medical savings account designated as a Medicare Advantage MSA to contribute to an HSA; veterans eligible for service-connected disability benefits and individuals eligible for Indian health service assistance to participate in an HSA; individuals eligible to receive benefits under certain TRICARE plans to participate in an HSA; participants in flexible spending arrangement or a health reimbursement arrangement to contribute to an HSA; payments from an HSA for prescription and over-the-counter medicine or drugs; the use of HSAs to purchase certain health insurance coverage and long-term care insurance; payment of certain medical expenses from an HSA incurred before the establishment of an HSA; and individuals who receive primary care services for a fixed periodic fee to participate in an HSA. Amends the bankruptcy code to treat HSAs as tax-exempt individual retirement accounts (IRAs) for purposes of exempting them from creditor claims. Reauthorizes the use of Medicaid health opportunity accounts. Treats membership in a tax-exempt health care sharing ministry as coverage under a high deductible health plan for purposes of the tax deduction for contributions to an HSA. Amends the Patient Protection and Affordable Care Act (PPACA) to treat a high deductible health plan in which an enrollee has established an HSA as a qualified health plan. Amends the Public Health Service Act to exempt from lifetime limits on the dollar value of benefits for any participant in or beneficiary of a group health plan any health reimbursement arrangement which permits the purchase of a qualified health plan through a state health insurance exchange established under PPACA. Treats as medical care for purposes of the tax deduction for medical expenses certain exercise equipment and physical fitness programs, nutritional and dietary supplements, and periodic fees paid to a primary physician, physician assistant, or nurse practitioner. Repeals provisions of PPACA that impose annual limitations on deductibles for health plans offered in the small group market.

STORAGE 2013 Act

United States · United States Congress · 23 May 2013

Storage Technology for Renewable and Green Energy Act of 2013 or the STORAGE 2013 Act - Amends the Internal Revenue Code to: (1) allow, through 2020, a 20% energy tax credit for investment in energy storage property that is directly connected to the electrical grid (i.e., a system of generators, transmission lines, and distribution facilities) and that is designed to receive, store, and convert energy to electricity, deliver it for sale, or use such energy to provide improved reliability or economic benefits to the grid; (2) make such property eligible for new clean renewable energy bond financing; (3) allow a 30% energy tax credit for investment in energy storage property used at the site of energy storage; and (4) allow a 30% nonbusiness energy property tax credit for the installation of energy storage equipment in a principal residence.

SKILLS Visa Act

United States · United States Congress · 23 May 2013

Supplying Knowledge-based Immigrants and Lifting Levels of STEM Visas Act or SKILLS Visa Act - Amends the Immigration and Nationality Act to set worldwide employment-based immigration levels at: (1) 140,000 through FY2013, and (2) 235,000 beginning in FY 2014 reduced by the number of returned visas resulting from the elimination of the diversity immigrant program. Makes up to 55,000 (EB-6) visas, reduced by the number of returned visas resulting from the elimination of the diversity immigrant lottery, available in FY2014 and subsequent fiscal years to qualified immigrants who: (1) have a doctorate degree in a field of science, technology, engineering, or mathematics (STEM degree) from a U.S. doctoral institution of higher education, or have completed a dental, medical, or veterinary residency program, have received a medical degree, a dentistry degree, a veterinary degree, or an osteopathic medicine/osteopathy degree; and (2) have taken all required courses, including courses taken by correspondence or by distance education, while physically present in the United States. Makes unused EB-1 (priority worker) and EB-6 visas available to (EB-7 visa) aliens who: (1) hold a master's degree in a STEM field from a U.S. doctoral institution of higher education that was either part of a master's program that required at least two years of enrollment or part of a five-year combined baccalaureate-master's degree program in such field; (2) have taken all master's degree courses in a STEM field, including all courses taken by correspondence or by distance education, while physically present in the United States; and (3) hold a baccalaureate degree in a STEM field. Prohibits the Secretary of Homeland Security (DHS) (Secretary) from approving an employer petition for an EB-6 or EB-7 alien unless the Secretary receives a Department of Labor determination that there are not sufficient American workers available for the job. Establishes: (1) an EB-8-1 immigrant visa for qualifying venture capital-backed start-up entrepreneurs and for self-sponsored start-up entrepreneurs who intend to engage in, or have engaged in, new commercial enterprises in the United States; and (2) an EB-8-2 immigrant visa for treaty trader nonimmigrants who have maintained such status for at least 10 years, have benefitted the U.S. economy, and have created full-time employment for at least 5 U.S. workers for at least 10 years. Grants such alien entrepreneur (and spouse and children) conditional permanent resident status. Requires termination of such status if the Secretary determines: (1) that the qualifying employment was intended as a means to evade U.S. immigration laws, or (2) other specified requirements were not met. Sets forth the conditions for an alien to petition for permanent resident status. Revises worldwide levels of employment- and family-based based immigrants. Makes the the EB-5 regional center program permanent. Eliminates: (1) the diversity immigrant program as of October 1, 2013, (2) the provision requiring the reduction of annual People's Republic of China immigrant visas to offset status adjustments under the Chinese Student Protection Act of 1992, and (3) the per-country limit for employment-based immigrants. Increases, however, the per-country limit for family-based immigrants. Makes the J-1 visa waiver (Conrad state 30/medical services in underserved areas) program permanent. Increases the number of alien physicians that a state may be allocated from 30 to 35 per fiscal year. Provides up to three visa waivers per fiscal year per state for physicians in academic medical centers. Extends dual intent to aliens coming to the United States to receive graduate medical education or training, or to take examinations required for such education or training. Sets forth specified employment protections and contract requirements for alien physicians working in underserved areas. Excludes from numerical immigration limitations alien physicians who have completed national interest waiver requirements by working in a health care shortage area. Increases the H-1B (specialty occupation) nonimmigrant visa limitation to 155,000 per fiscal year beginning in FY2014. Replaces the current higher education degree exemption from H-1B limitations with an exemption for up to 40,000 aliens with a STEM master's or doctorate degree (EB-6 and EB-7 aliens). Directs the Secretary to verify the authenticity of foreign educational degrees. Authorizes a related employer fee. Establishes in the Treasury the H-1B Educational Credential Verification Account. Authorizes the Secretary of Labor to issue subpoenas to employers of H-1B, H-1B1(specialty workers pursuant to agreements with Chile or Singapore), and E-3 (specialty worker pursuant to a treaty of commerce) nonimmigrants. Sets forth wage and working condition requirements for employers of: (1) Mexican or Canadian professionals, and (2) specialized knowledge L-visa aliens (intracompany transferees) who will be employed for more than six months over a three-year period. Provides portability for O-1 visa nonimmigrants (extraordinary ability in the sciences, education, business, athletics, or the arts or films or television). Extends dual intent to foreign students who: (1) are coming to the United States to pursue STEM field degrees at institutions of higher education that have agreed to report the attendance of each nonimmigrant student to DHS, or (2) are engaged in temporary post graduation employment for optional practical training related to such study. Permits specified nonimmigrant aliens granted employment authorization to continue employment with the same employer for up to 240 days while an application for extension of stay is adjudicated. Increases H-1B employer fees. Obligates a part of such fees for STEM education and training. Establishes a fee for employment-based immigrant I-140 visa petitions. Obligates such fees for STEM education and training. Establishes the Promoting American Ingenuity Account to strengthen STEM education. Sets forth assistance allocation and state fund use provisions. Directs the Secretary of Labor to provide employers with a survey to determine the prevailing wage for each occupational classification. Establishes three wage levels commensurate with experience, education, and level of supervision. Directs the Secretary to establish a streamlined pre-certification procedure for employers who file multiple petitions for specified categories of immigrant workers.

Reverse Mortgage Stabilization Act of 2013

United States · United States Congress · 23 May 2013

Reverse Mortgage Stabilization Act of 2013 - Amends the National Housing Act, with respect to mortgage insurance for home equity conversion mortgages (reverse mortgages) of elderly homeowners, to authorize the Secretary of Housing and Urban Development (HUD) to establish, by notice or mortgagee letter, any additional or alternative requirements determined necessary to improve the fiscal safety and soundness of the reverse mortgage program. Declares that such requirements shall take effect upon issuance.

American Dream Accounts Act of 2013

United States · United States Congress · 23 May 2013

American Dream Accounts Act of 2013 - Authorizes the Secretary of Education to award competitive grants to eligible entities so each can establish and administer American Dream Accounts for a group of at least 30 low-income public school students who, at the time the entities apply for a grant, are attending a grade no higher than ninth grade. Lists as eligible entities: (1) state educational agencies, (2) local educational agencies, (3) charter schools, (4) charter management organizations, (5) institutions of higher education (IHEs), (6) nonprofit organizations, (7) entities experienced in educational savings or assisting low-income students attain higher education, and (8) consortia of two or more of these entities. Describes an American Dream Account as a personal online account for low-income students that monitors their progress toward higher education and includes a college savings account that provides some tax-preferred accumulation. Requires American Dream Accounts to provide students with opportunities, either online or in person, to: (1) attain financial literacy; (2) learn about preparing for enrollment in an IHE; and (3) identify their skills or interests, including career interests. Requires grantees, subject to federal privacy laws and regulations, to allow vested stakeholders to have secure Internet access to an American Dream Account, but not the college savings account portion of that Account. Prohibits grantees from using their grant to provide the initial deposit into the college savings account portion of a student's American Dream Account. Prohibits the funds in those college savings accounts from being considered in making federal student financial aid determinations.

No IRS Implementation of Obamacare Act

United States · United States Congress · 23 May 2013

No IRS Implementation of Obamacare Act - Prohibits the Secretary of the Treasury, or any delegate of the Secretary, from implementing or enforcing any provisions of or amendments made by the Patient Protection and Affordable Care Act or the Health Care and Education Reconciliation Act of 2010 (other than subtitle A of title II, concerning higher education funding and student loans). Prohibits the use of taxpayer funds to implement or enforce such provisions.

Family and Retirement Health Investment Act of 2013

United States · United States Congress · 23 May 2013

Family and Retirement Health Investment Act of 2013 - Amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to allow: spouses who have both attained age 55 to make increased catch-up contributions to the same HSA; Medicare Part A (hospital insurance benefits) beneficiaries to participate in an HSA; Medicare beneficiaries participating in an Archer medical savings account designated as a Medicare Advantage MSA to contribute to an HSA; veterans eligible for service-connected disability benefits and individuals eligible for Indian health service assistance to participate in an HSA; individuals eligible to receive benefits under certain TRICARE plans to participate in an HSA; participants in flexible spending arrangement or a health reimbursement arrangement to contribute to an HSA; payments from an HSA for prescription and over-the-counter medicine or drugs; the use of HSAs to purchase certain health insurance coverage and long-term care insurance; payment of certain medical expenses from an HSA incurred before the establishment of an HSA; and individuals who receive primary care services for a fixed periodic fee to participate in an HSA. Amends the bankruptcy code to treat HSAs as tax-exempt individual retirement accounts (IRAs) for purposes of exempting them from creditor claims. Reauthorizes the use of Medicaid health opportunity accounts. Treats membership in a tax-exempt health care sharing ministry as coverage under a high deductible health plan for purposes of the tax deduction for contributions to an HSA. Amends the Patient Protection and Affordable Care Act (PPACA) to treat a high deductible health plan in which an enrollee has established an HSA as a qualified health plan. Amends the Public Health Service Act to exempt from lifetime limits on the dollar value of benefits for any participant in or beneficiary of a group health plan any health reimbursement arrangement which permits the purchase of a qualified health plan through a state health insurance exchange established under PPACA. Treats as medical care for purposes of the tax deduction for medical expenses certain exercise equipment and physical fitness programs, nutritional and dietary supplements, and periodic fees paid to a primary physician, physician assistant, or nurse practitioner. Repeals provisions of PPACA that impose annual limitations on deductibles for health plans offered in the small group market.

VALID Compounding Act

United States · United States Congress · 23 May 2013

Verifying Authority and Legality In Drug Compounding Act of 2013 or VALID Compounding Act - Amends the Federal Food, Drug, and Cosmetic Act with respect to the regulation of compounding drugs. Requires the Secretary of Health and Human Services (HHS) to develop and maintain a list of bulk substances from which drug products may be compounded that specifies any limitation on compounding of the substance and the particular medical need that is met by placing such substance on the list. Requires the Secretary to receive and consider petitions from any person identifying a substance that should be added to or removed from the list. Sets forth requirements for such petitions. Requires the Secretary also to develop and maintain a list of drug products that should not be compounded. Allows a pharmacy to compound drugs which are not for an identified individual patient based on the receipt of a prescription order if the pharmacy registers with the Secretary and agrees to comply with any condition of operation or limitation of activity the Secretary specifies. Sets forth information that must be included in any such registration. Authorizes the compounding of a drug that is a copy of a commercially available drug product if: (1) the drug is on the drug shortage list with notice given to the Secretary by the pharmacy, or (2) the drug product is necessary to protect public health and well-being. Requires the pharmacy to demonstrate to the Secretary that controls will be used that are comparable to elements required for safe use for a drug subject to a risk evaluation and mitigation strategy. Requires the Secretary to establish standards, processes, and procedures for high-risk sterile compounding. Establishes requirements related to inspections, labeling, and adverse event reporting for compounded drugs. Requires the Secretary to assess an annual establishment fee from compounding pharmacies and a reinspection fee for any pharmacy subject to a reinspection in a fiscal year. Sets forth a methodology for setting such fees and requires reduced fees for small businesses (pharmacies with $1 million or less in annual sales). States that the requirements of this Act do not preempt any non-federal requirement that is in addition to, and compatible with, such requirements.

Access to Substance Abuse Treatment Act of 2013

United States · United States Congress · 23 May 2013

Access to Substance Abuse Treatment Act of 2013 - Amends the Public Health Service Act to authorize the Secretary of Health and Human Services (HHS) to make grants to: (1) increase the availability of treatment for abuse of heroin, cocaine, methamphetamine, 3,4-methylenedioxymethamphetamine (ecstasy), and phencyclidine (PCP); (2) provide vouchers to individuals in underserved populations for authorized services related to such treatment; and (3) establish programs to provide for and coordinate the provision of wrap-around services, such as medical services, job training services, and housing assistance, to individuals re-entering the community after successfully receiving treatment for abuse of such substances. Revises the grant program to provide residential substance abuse treatment to pregnant and postpartum women to: (1) make caregiver parents eligible for such program, (2) make Indian tribes and tribal organizations eligible for grants, and (3) set forth the priority for allocation of grants. Requires the Director of the National Institute on Drug Abuse to conduct research on the effectiveness of the use of agonist and antagonist drugs to reduce the problems associated with stimulant abuse, including cocaine and methamphetamine abuse. Requires the Secretary to seek to enter into a contract with the Institute of Medicine to complete a literature review on the effectiveness of agonist and antagonist drugs for the treatment of stimulant abuse, including cocaine and methamphetamine abuse. Requires the Comptroller General to study: (1) the impact of the programs authorized by this Act on the effectiveness and availability of treatment for abuse of heroin, cocaine, methamphetamine, 3,4-methylenedioxymethamphetamine, and phencyclidine; (2) how the level of federal funding available for such treatment compares to the amount necessary to provide adequate treatment; and (3) the impact of effective treatment on cost savings due to the reduced need for criminal justice and other services. Declares that this Act shall not be construed to increase the amount of appropriations that are authorized to be approved for any fiscal year.

HOMES Act

United States · United States Congress · 23 May 2013

Home Owner Managing Energy Savings Act of 2013 or the HOMES Act - Requires the Secretary of Energy (DOE) to establish the Home Energy Savings Retrofit Rebate Program to provide rebates to: (1) contractors to be passed through as discounts to homeowners who retrofit their homes to achieve energy savings, or (2) homeowners to be transferred to contractors for retrofit work. Requires the Secretary to establish: (1) a Federal Rebate Processing System to enable rebate aggregators to submit claims for reimbursement, and (2) a national retrofit website that provides information on the Program. Requires the Secretary to: (1) develop a network of rebate aggregators or a national rebate aggregator that can facilitate the delivery of rebates to reimburse participating homeowners or contractors, and (2) develop guidelines for states and local governments to allow utilities participating as rebate aggregators to count the energy savings from their participation toward state and local level energy saving targets. Sets forth eligibility criteria for rebate aggregators. Requires rebates to be awarded for retrofits that achieve home energy savings in accordance with this Act if a qualified home energy efficiency retrofit of a home is carried out after January 1, 2014, by a qualified contractor. Establishes the amount of such rebates as $2,000 for a 20-24% reduction in home energy use, $3000 for a 25-29% reduction, $4,000 for a 30-34% reduction, $5,000 for a 35-39% reduction, $6,000 for a 40-44% reduction, $7,000 for a 45-49% reduction, and $8,000 for a 50% or more reduction. Requires rebates to be paid within 60 days of the submission of the rebate forms and completion of any quality assurance assessments. Requires: (1) the Secretary to establish a cost effective schedule of required quality assurance assessments, and (2) the first 10 homes retrofitted by each contractor in the first year of the Program and then 60% of all future homes to be required to have such assessment. Prohibits rebates from exceeding: (1) $10,000 per individual, or (2) 50% of the qualified home energy efficiency expenditures paid or incurred by the homeowner. Sets forth eligibility criteria for such expenditures and retrofits. Requires a state or Indian tribe that receives funding under this Act to submit to the Secretary a plan to implement a quality assurance program that covers all federally assisted residential efficiency retrofit work administered, supervised, or sponsored by the state or Indian tribe. Sets forth provisions concerning the treatment of rebates for tax purposes (excluded from taxable income).

LNG Excise Tax Equalization Act of 2013

United States · United States Congress · 23 May 2013

LNG Excise Tax Equalization Act of 2013 - Amends the Internal Revenue Code to adjust the excise tax on liquefied natural gas to 24.3 cents per energy equivalent of a gallon of diesel.

National Activity Based Total Accountability Act of 2013

United States · United States Congress · 23 May 2013

National Activity Based Total Accountability Act of 2013 - Requires each state government that receives federal financial assistance in a federal fiscal year to submit a state fiscal accounting report for such fiscal year to the Director of the Office of Management and Budget (OMB) that includes: (1) a one-page summary listing the total funding and expenditures of each budget entity of the state government; and (2) a unit-cost summary for each such entity that includes a statement of funds available, a line-item listing for each agency activity that the entity began, attempted, continued, or completed, and a reconciliation of funds available with adjusted expenditures. Sets forth formulae for determining unit-cost and adjusted expenditures. Requires the Director to: (1) publish each report on an OMB website, (2) ensure that such state reports use a standardized form that permits the comparison of information, (3) establish a uniform system for classifying programs and activities, (4) identify conduct for each agency activity that constitutes a completed instance of such activity, and (5) identify performance measures for each agency activity. Requires the Director to inform each federal agency if a state fails to file such report and requires the agency to withhold 10% of any federal financial assistance provided to such state for the next fiscal year.

Superfund Polluter Pays Act

United States · United States Congress · 23 May 2013

Superfund Polluter Pays Act - Amends the Internal Revenue Code by reinstating until January 1, 2019, the Hazardous Substance Superfund financing rate and the corporate environmental income tax.

To require express prior statutory authorization from Congress to carry out any activities under the United States-Afghanistan Strategic Partnership Agreement, and for other purposes.

United States · United States Congress · 23 May 2013

Prohibits the United States from carrying out any activities under the United States-Afghanistan Strategic Partnership Agreement, signed on May 2, 2012, or any successor agreement for any fiscal year beginning on or after the date of the enactment of this Act absent prior congressional statutory authorization to carry out such activities for such fiscal year.

Adoption Tax Credit Refundability Act of 2013

United States · United States Congress · 23 May 2013

Adoption Tax Credit Refundability Act of 2013 - Amends the Internal Revenue Code to make the tax credit for adoption expenses refundable.

REVAMP Act of 2013

United States · United States Congress · 23 May 2013

Renovate and Enhance Veterans' Meeting Halls and Posts Act of 2013 or REVAMP Act of 2013 - Amends the Housing and Community Development Act of 1974 to require the Secretary of Housing and Urban Development (HUD) to make grants, on a competitive basis, to eligible veterans service organizations for repairs and rehabilitation of their existing facilities. Defines "eligible veterans service organization" as: (1) a tax-exempt entity organized on a local or area basis; and (2) a local or area chapter, post, or other unit of a national, regional, statewide, or other larger entity of which local or area chapters, posts, or units are members (but not any such national, regional, statewide, or other larger entity itself). Prohibits an eligible veterans service organization from receiving such grant amounts, for any single fiscal year, in an amount exceeding the lesser of the cost of the proposed repair or rehabilitation or $200,000. Makes a grant recipient ineligible to receive another such grant until after five succeeding fiscal years. Prohibits the use of such grants for construction or acquisition of a new facility.

To amend the Internal Revenue Code of 1986 to allow Head Start teachers the same above-the-line deduction for supplies as is allowed to elementary and secondary school teachers.

United States · United States Congress · 23 May 2013

Amends the Internal Revenue Code to define a teacher who works in a Head Start program for at least 700 hours during a school year as an eligible educator for purposes of the tax deduction for educational supplies (books, computer equipment, and other equipment and supplementary materials used in the classroom).

Hurricane Sandy Tax Relief Act of 2013

United States · United States Congress · 23 May 2013

Hurricane Sandy Tax Relief Act of 2013 - Amends the Internal Revenue Code to provide tax benefits for individuals and businesses affected by Hurricane Sandy, including: an exemption from the gross income limitation for deducting casualty losses attributable to Hurricane Sandy; expensing allowances for Hurricane Sandy disaster expenses, disaster assistance property, and environmental remediation expenses; treatment of losses attributable to Hurricane Sandy as net operating losses; suspension of mortgage revenue bond requirements for residences located in the Hurricane Sandy disaster area; an increased charitable tax deduction for Hurricane Sandy disaster relief contributions; a special allocation of the new markets tax credit for investments in community development entities serving the disaster area; special adjustments to the earned income tax credit and the child tax credit for individuals living in the disaster area; a work opportunity tax credit for hiring employees residing in the Hurricane Sandy disaster area; authorization for issuance of Hurricane Sandy bonds to finance disaster relief projects; an additional allocation of low-income housing credits in states affected by Hurricane Sandy; and an exemption from the 10% penalty for premature distributions from a retirement plan to individuals residing in the Hurricane Sandy disaster area.

Veterans Back to Work Act of 2013

United States · United States Congress · 23 May 2013

Veterans Back to Work Act of 2013 - Amends the Internal Revenue Code to: (1) make permanent the work opportunity tax credit for hiring qualified veterans (veterans receiving compensation for a service-connected disability and other federal assistance), and (2) allow employers who hire qualified veterans an exemption from employment and railroad retirement taxes for such veterans' first-year wages. Appropriates amounts to the Social Security Old-Age and Survivors Trust Fund and the Federal Disability Insurance Trust Fund to cover any revenue loss to such Funds resulting from this Act.

THE PRESIDENT'S FISCAL YEAR 2014 BUDGET: ADMINISTRATION PRIORITIES FOR THE U.S. ENVIRONMENTAL PROTECTION AGENCY

United States · United States House of Representatives · 22 May 2013

DEPARTMENT OF THE INTERIOR, ENVIRONMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2014

United States · United States Senate · 22 May 2013

DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 2014

United States · United States Senate · 22 May 2013

Help Veterans Own Franchises Act

United States · United States Congress · 22 May 2013

Help Veterans Own Franchises Act - Amends the Internal Revenue Code to allow a business-related tax credit of up to $100,000 for 25% of the franchise fees paid or incurred by a veteran for the purchase of a franchise. Directs the Administrator of the Small Business Administration (SBA) and the Secretary of Veterans Affairs (VA) to provide information about the tax credit allowed by this Act to veterans service organizations and veteran advocacy groups.

BTU Act of 2013

United States · United States Congress · 22 May 2013

Biomass Thermal Utilization Act of 2013 or the BTU Act of 2013 - Amends the Internal Revenue Code, with respect to the tax credit for residential energy efficient property, to make qualified biomass fuel property expenditures eligible for such credit. Defines "qualified biomass fuel property expenditure" as an expenditure for property which uses the burning of biomass fuel (a plant-derived fuel available on a renewable or recurring basis) to heat a dwelling used as a residence, or to heat water for use in such dwelling, and which has a thermal efficiency rating of at least 75%. Allows an energy tax credit until 2017 for investment in open-loop biomass heating property, including boilers or furnaces which operate at thermal output efficiencies of not less than 65% and provide thermal energy.

Partnership to Build America Act of 2013

United States · United States Congress · 22 May 2013

Partnership to Build America Act of 2013 - Establishes the American Infrastructure Fund (AIF) as a wholly-owned government corporation to provide bond guarantees and make loans to state and local governments and non-profit infrastructure providers for transportation, energy, water, communications, or educational facility infrastructure projects (Qualified Infrastructure Projects [QIPs]). Requires AIF also to make equity investments in QIPs such entities sponsor. Directs the Secretary of the Treasury, acting through the AIF, to issue American Infrastructure Bonds with an aggregate face value of $50 billion. Requires proceeds from the sale of the bonds to be deposited into the AIF. Amends the Internal Revenue Code to allow U.S. corporations to exclude from gross income qualified cash dividend amounts received during a taxable year from a foreign-controlled corporation equal to the face value of qualified infrastructure bonds the corporation has purchased. Prohibits allowance of a foreign tax credit to the excluded portion of any dividend received by a U.S. corporation. Prohibits also the allowance of a deduction for expenses related to that excludable portion.

Retirement Plan Simplification and Enhancement Act of 2013

United States · United States Congress · 22 May 2013

Retirement Plan Simplification and Enhancement Act of 2013 - Amends the Internal Revenue Code (IRC) to repeal the 10% cap on the qualified percentage of an employee's compensation as the standard for an employer's contribution to an automatic cash or deferred contribution arrangement under the alternative method for meeting nondiscrimination requirements. Prescribes criteria for an alternative method for qualified secure deferral arrangements (under a qualified profit-sharing or stock bonus plan, a rural cooperative plan, or a "pre-ERISA" money purchase plan established before enactment of the Employee Retirement Income Security Act of 1974 [ERISA]) to meet the nondiscrimination requirement that the actual deferral percentage for eligible highly compensated employees for the plan year bears a relationship, meeting specified criteria, to the actual deferral percentage for all other eligible employees for the preceding plan year. Allows an eligible employer a secure deferral arrangement credit against the income tax of 10% of all contributions under a secure deferral arrangement made during the plan year by or on behalf of employees other than highly compensated employees. Revises the period of service requirements for a qualified cash or deferred arrangement to cover long-term part-time employees working at least 3 consecutive 12-month periods during each of which the employee has at least 500 hours of service. Requires separate application of the rules for a top-heavy defined benefit plan (whose the present value of the accrued benefits [PVAB] for the highly-paid key employees exceeds 60% of the PVAB for all employees) to any defined contribution plan covering part-time employees who do not meet age and service requirements. Revises the tax credit for an applicable percentage of up to $2,000 of an individual's qualified retirement savings contributions for the taxable year. Doubles the credit if the taxpayer consents that the Secretary pay it into a designated retirement account. Limits contributions to $500, with annual increases up to $1,500 (adjusted for inflation) after 2023. Amends title VII (Administration) of the Social Security Act to direct the Commissioner of Social Security to prepare: (1) a financial reference handbook for distribution to an individual applying for the first time for benefits under title II (Old-Age, Survivors, and Disability Insurance) (OASDI), and (2) a retirement readiness checklist for inclusion in an individual's annual Social Security account statement. Amends the IRC to allow adoption of a qualified plan by the due date (including extensions) for filing the federal income tax return for the employer's taxable year. Revises the dollar limitation on the tax credit for small employer pension plan startup costs for each of the first three credit years to allow the greater of $500 or the lesser of: (1) $5,000; or (2) $250 for each employee eligible to participate in the eligible employer plan who is not a highly compensated employee. Directs the Secretaries of the Treasury and of Labor to prescribe administrative guidance establishing conditions allowing the use of a multiple employer plan. Directs the Government Accountability Office (GAO) to study the feasibility and desirability of extending the application of spousal consent requirements to defined contribution plans to which they do not currently apply. Amends ERISA to authorize an employee benefit plan to allow a named fiduciary, or a fiduciary designated by a named fiduciary, to appoint an annuity administrator for an individual account plan. Directs the Secretary of the Treasury to issue final regulations stating that any specified age or service condition (or combination of such conditions) with respect to a lifetime income investment under a defined contribution plan shall be disregarded in determining whether the lifetime income investment is currently available for distribution to the employee. Amends the IRC to allow an Individual Retirement Account (IRA) to be invested in a life insurance contract rolled over to an IRA from a qualified retirement plan if the contract provides only incidental death benefits. Declares that a trust forming part of a defined contribution plan shall not be treated as failing to constitute a qualified trust solely by reason of allowing after a certain date as portable lifetime income options: (1) qualified distributions of a lifetime income investment, or (2) distributions of a lifetime income investment in the form of a qualified plan distribution annuity contract. Requires the Pension Benefit Guaranty Corporation (PBGC) to establish a Lost Pension Plan Registry database to record: (1) any change in a pension plan's name, (2) any change in the name or address of the plan administrator, (3) the termination of the plan, or (4) the merger or consolidation of the plan with any other plan or its division into two or more plans. Requires publication of the Registry on the PBGC website. Exempts from mandatory minimum plan distributions an employee whose aggregate retirement savings do not exceed $100,000. Directs the Secretary of the Treasury to modify the Employee Plans Compliance Resolution System to correct plan loan, minimum distribution, and other errors. Amends the IRC to allow matching contributions or nonelective contributions (safe harbor contributions) to satisfy certain requirements even though they are funded in whole or in part by forfeitures. Amends ERISA to specify the meaning of a substantial cessation of operations by an employer with respect to liability for termination of single-employer plans under a distress termination or a termination by a corporation. Amends the IRC to declare that an organization otherwise eligible to participate in a church plan shall not be aggregated with another such organization and treated as a single employer with it unless: (1) one organization provides directly or indirectly at least 80% of the operating funds for the other one during the recipient's preceding tax year, and (2) there is a degree of common management or supervision between the organizations. Preempts any state law relating to wage, salary, or payroll payment, collection, deduction, garnishment, assignment, or withholding which would directly or indirectly prohibit or restrict the inclusion in any church plan of an automatic contribution arrangement. Excludes from gross income for income tax purposes amounts attributable to transfers of and mergers of church plans that are maintained by the same church or convention or association of churches. Allows church plans and their supporting organizations to invest plan assets in a group trust (as defined by Internal Revenue Service Revenue Rulings). Revises the prohibition against discrimination in favor of highly compensated employees by contributions or benefits provided under qualified pension, profit-sharing, and stock bonus plans. Extends certain protections to older, longer service participants in defined benefit plans. Requires the Secretary of Labor, the Secretary of the Treasury, and the PBGC to review and report to the appropriate congressional committees on the reporting and disclosure requirements of ERISA applicable to pension plans and of the IRC applicable to qualified retirement plans. Directs the Secretaries of Labor and of the Treasury to adopt final regulations allowing, but not requiring, a plan to consolidate into a single notice two or more of the notices required by ERISA, the IRC, and related regulations. Directs the Secretary of Labor to modify specified regulations under ERISA to allow, but not require, a plan administrator, in the case of a designated investment alternative that contains a mix of asset classes, to use as a benchmark a blend of different broad-based securities market indices if the blend meets certain criteria. Amends the IRC to treat as an eligible rollover distribution any direct trustee-to-trustee transfer of a portion of a distribution from a deceased employee's eligible retirement plan to a plan or annuity of a designated beneficiary who is not the employee's surviving spouse. Revises the meaning of "eligible deferred compensation plan" to eliminate the requirement that the deferral agreement be entered into before the first day of the month in which the compensation will be deferred. Requires only that the agreement be entered into before the compensation is currently available to the individual in question. Amends both the IRC and ERISA to require a plan administrator to account separately for 50% of plan benefits and not distribute them during a 90-day segregation period (which may be extended) if the administrator is notified by a participant's spouse or former spouse that benefits payable to the participant are a subject of a pending domestic relations action. Amends ERISA to authorize the Secretary to assess a civil penalty against any plan administrator of up to $100 a day from the date of the administrator's failure or refusal to provide required information to prospective alternative payees (or a representative or the Secretary) under a domestic relations order. Amends the Railroad Retirement Act of 1974 (RRA) to eliminate for widows, surviving divorced wives, or surviving divorced mothers of a deceased railroad employee eligible for annuities the requirement of a current connection with the railroad industry. Permits divorced spouses, widows, and widowers of a deceased railroad employee to marry after age 60 without penalty for annuity purposes under RRA. Repeals the requirement that, in order to treat the disposable retired pay of a retired Armed Forces member as property of the member and his or her spouse, a court have jurisdiction over the member by reason of: (1) his or her residence, other than because of military assignment, in the court's territorial jurisdiction; (2) his or her domicile in the court's territorial jurisdiction; or (3) his or her consent to the court's jurisdiction. Requires the Secretary concerned to make child support, alimony, or property settlement payments to a spouse or former spouse of a retired member of the Armed Forces, if the member's disposable retired pay is reduced for specified reasons including a waiver in order to receive active duty or military reserve compensation, in the amount of the lesser of: (1) the amount payable under the final court order from the disposable retired pay (determined without regard to such reductions), or (2) 100% of the disposable retired pay (determined after such reductions). Entitles to specified survivor annuities under the Civil Service Retirement System (CSRS) widows, widowers, and former spouses of federal employees who die after separation from the service but before establishing a valid claim for a deferred annuity. Requires payments to a federal employee's former spouse of certain retirement benefits under CSRS or the Federal Employees Retirement System (FERS) according to the terms of a court decree, court order, property settlement, or similar process. Amends the IRC to establish in the Internal Revenue Service (IRS) an Office of the Participant and Plan Sponsor Advocate.

ITEP Act of 2013

United States · United States Congress · 22 May 2013

Information Technology Exchange Program Act of 2013 or ITEP Act of 2013 - Amends the National Defense Authorization Act for Fiscal Year 2010 to extend through FY2023 a pilot program for the temporary exchange of information technology personnel between the Department of Defense (DOD) and the private sector. Extends a related reporting requirement.

Federal Prison Industries Competition in Contracting Act of 2013

United States · United States Congress · 22 May 2013

Federal Prison Industries Competition in Contracting Act of 2013 - Amends federal criminal code provisions relating to Federal Prison Industries (FPI) to establish government wide procurement policies for purchases from FPI based upon competitive procedures. Authorizes contract awards on a noncompetitive basis if the Attorney General determines that FPI cannot reasonably expect fair consideration to receive a contract award on a competitive basis and the contract award is necessary to maintain inmate work opportunities. Specifies conditions under which a contract award may be made to FPI using other than competitive procedures. Provides that a timely offer received from FPI to furnish a product or service to a federal agency shall be considered for award without limitation as to the dollar value of the proposed purchase, unless the contract opportunity has been reserved for competition for small businesses under the Small Business Act and its regulations. Allows FPI to exclude from its bids certain costs relating to security, educating and training inmates, and excess capital costs of machinery and inventories used in prisons. Makes decisions by a federal contracting officer regarding the award of a contract to FPI or the performance of such contract final, unless reversed on appeal. Requires federal agencies to report purchases from FPI to the Federal Procurement Data System. Requires FPI to publish and maintain a catalogue of its products and services. Imposes federal occupational, health, and safety standards on FPI with respect to its industrial operations. Revises rulemaking procedures for approving new FPI products or services. Requires the Chief Operating Officer of FPI to submit a proposal to the Board of Directors of FPI with a detailed analysis of the probable impact on the private sector of a proposed expansion of sales from such new products or services. Requires a federal agency that has a requirement for a product that is authorized for sale by FPI and is listed in its catalog to first solicit an offer from FPI and make purchases on a noncompetitive basis. Requires, subject to specified limitations, a contract award to be made on a noncompetitive basis to FPI if the contracting officer determines that: (1) the FPI product will meet the procurement requirements, (2) timely performance of the contract by FPI can be reasonably expected, and (3) the negotiated price does not exceed a fair and reasonable price. Requires that the terms and conditions of a procurement contract and the price to be paid to FPI be determined by negotiation between FPI and the federal agency making the purchase. Prohibits the negotiated price from exceeding a fair and reasonable price as determined by the Federal Acquisition Regulation. Prohibits the total dollar value of FPI sales to the federal government in FY2014-FY2018 from exceeding specified percentages of FPI sales for the base period. Sets limits on FPI sales within various business sectors, relating to specific products, and arising from changes in design specifications. Prohibits the use of such preferential contracting authorities on or after October 1, 2015. Requires the Attorney General to make specified findings on the effect of such percentage limitations. Amends the Federal Property and Administrative Services Act of 1949 to require the head of an executive agency, before purchasing a product listed in the latest FPI catalog, to conduct market research to determine whether the FPI product is comparable to products available from the private sector that best meet the agency's needs in terms of price, quality, and time of delivery. Prohibits the head of an executive agency from entering into a contract with FPI under which an inmate would have access to sensitive or classified information. Authorizes FPI to enter into a contract with a federal contractor or subcontractor to produce products as a subcontractor or supplier, but restricts FPI products or services from a subcontractor from entering the commercial market or infringing on procurement preferences for the blind or disabled or on certain Buy America requirements. Specifies that use of FPI as a subcontractor or supplier cannot be imposed upon prospective or actual federal prime contractors or subcontractors. Requires the Board of Directors of FPI to prescribe hourly wage rates for inmates performing work for or through FPI. Requires an hourly minimum rate of $2.50 for inmates whose term of imprisonment will expire in two years or less. Requires a biannual review of inmate wage rates. Directs the Board of Directors of FPI, not later than September 30, 2014, to increase the maximum wage rate for inmates to 50% of the minimum wage rate under the Fair Labor Standards Act of 1938, and to 100% of such wage rate not later than September 30, 2019. Limits to 80% the maximum amount of deductions from inmates' gross. Includes services furnished by such convicts or prisoners within the prohibition against the transportation or importation of goods produced by prisoners or convicts in interstate or foreign commerce. Allows for the completion of existing contracts and programs involving federal inmates who are furnishing services in commerce. Provides that nothing in this Act shall establish: (1) an entitlement of any federal prison inmate to employment in a FPI facility or any particular wage or benefit, (2) inmates as employees for purposes of any law or program, or (3) any cause of action against the United States. Establishes within the Federal Bureau of Prisons (FBP) the Enhanced In-Prison Educational and Vocational Assessment and Training Program to provide: (1) in-prison assessments of inmates' needs and aptitudes, (2) a full range of educational opportunities, (3) vocational training and apprenticeships, and (4) comprehensive release-readiness preparation. Authorizes appropriations for fiscal years after FY2013. Expresses the sense of Congress that FPI should use some of its net earnings to accomplish the purposes of this program. Phases in the implementation of the program in all federal prisons within eight years. Amends the federal criminal code to authorize inmates with work assignments within FPI to perform work for a tax-exempt charity, religious organization, or local governmental unit or school district (eligible entities) that have an agreement with FPI. Establishes the position of Inmate Work Training Administrator to create alternative inmate work opportunities with eligible entities. Sets forth requirements for proposals by eligible entities for participation in inmate work programs, including certain representations regarding the charitable nature of the entities' work, protections for non-inmate workers, wage rates for inmates, and deductions from inmate wages. Directs the Chief Operating Officer of FPI to develop proposals to have FPI donate products and services to charitable entities that provide goods or services to low-income individuals. Establishes with the FBP the Cognitive Abilities Assessment Demonstration Program to assess the cognitive abilities and perceptual skills of inmates to prepare such inmates to return to society and reduce recidivism. Requires such demonstration program to be conducted for three consecutive fiscal years beginning during FY2014 at 12 federal correctional institutions and to be offered to 6,000 inmates who are within five years of release. Requires the Director of the FBP to offer prerelease employment assistance to inmates upon release. Authorizes private for-profit business entities to participate in work-based training and apprenticeship programs for federal prison inmates. Sets forth requirements relating to training and wage rates for inmates. Prohibits FPI from offering for commercial sale products produced or services furnished by federal inmates. Terminates authority for programs after September 30, 2020, and requires all agreements relating to programs to be performed before October 1, 2025. Requires the Attorney General to meet with officials of FPI to review inmate work-based training programs and report to specified congressional committees on program progress. Directs the Comptroller General to: (1) undertake an on-going assessment of inmate work-based training programs, (2) provide an opportunity for public comment on the scope and methodology of such assessment, and (3) make interim and final reports to Congress on such assessment. Requires the Director of FBP to be appointed by the President (currently, by the Attorney General). Revises the membership structure and terms of the Board of Directors of FPI. Permits FPI to: (1) locate more than one workshop at a federal correctional facility, and (2) operate a workshop outside a facility if all inmates working in such workshop are classified as minimum security inmates. Directs FPI to establish a cost accounting system. Directs that correctional officers or other employees of FPI who are separated from employment due to reductions in FPI revenues be: (1) eligible for appointment in the competitive civil service, (2) registered on a Bureau of Prisons reemployment priority list, and (3) given priority for appropriate positions in the Bureau of Prisons. Revises and expands FPI annual reporting requirements to Congress. Requires copies of FPI's annual reports to be made available to the public. Provides for proposed revisions to the Government wide Federal Acquisition Regulation for implementing this Act and final regulations within 180 days of enactment of this Act. Requires the Board of Directors of FPI to issue regulations defining "prison-made product," "prison-furnished service," "specific product," and "specific service." Requires the Board of Directors to use means designed to most effectively solicit public comment on proposed regulations, procedures, and policies and to conduct open meetings. Requires the Secretary of Labor to establish an inmate training wage pursuant to the Fair Labor Standards Act of 1938. States that provisions of this Act relating to FPI bid protests are not intended to alter the protest rights of any other offeror of a federal contract bid. States that nothing in this Act is intended to modify the Javits-Wagner-O'Day Act (concerning procurement from persons who are blind or severely disabled).

Earned Income Tax Credit Improvement and Simplification Act 2013

United States · United States Congress · 22 May 2013

Earned Income Tax Credit Improvement and Simplification Act 2013 - Amends the Internal Revenue Code, with respect to the earned income tax credit, to: (1) make permanent the increase in the rate of such credit for taxpayers with three or more qualifying children and the reduction in the amount of the marriage penalty for such credit; (2) allow such credit for an individual with no qualifying children who has attained the age of 21 but not 25 and is not a full-time student, and whose qualifying children do not have valid social security numbers; (3) revise eligibility rules relating to married individuals living apart and qualifying children claimed by another family member; and (4) repeal the denial of such credit for taxpayers with excess investment income.

Stephanie Tubbs Jones Assets for Independence Reauthorization Act of 2013

United States · United States Congress · 22 May 2013

Stephanie Tubbs Jones Assets for Independence Reauthorization Act of 2013 - Amends the Assets for Independence Act, which provides for demonstration projects designed to provide individuals and families of limited means with an incentive to save a portion of their earned income and thereby accumulate assets, increase their economic self-sufficiency, and stabilize such families and the communities in which they live. Expresses the sense of Congress that a qualified entity conducting a demonstration project under the Act should, to the maximum extent practicable, increase: (1) the rate at which it matches contributions by participating individuals, or (2) the number of such participating individuals. States that multiple households may share a single residence. Specifies public housing agencies and tribally designated housing entities as entities qualified to participate in a demonstration project. Repeals the requirement that state or local government or other public agencies apply jointly with a tax-exempt not-for-profit charitable organization or collaborate with certain kinds of local community-based organizations. Includes among postsecondary educational expenses any expenses for preparatory courses, room and board, and transportation. Revises requirements for: (1) applications for new and renewals of existing projects; (2) limitations on uses of the Reserve Fund; and (3) the adjusted gross household income eligibility test, requiring regulations for transfers from one project to another for individuals who move because of major disasters or emergencies, to find employment, or to a community where no project is available. Revises requirements for deposits by qualified entities in the individual development accounts (IDAs) of participating individuals to: (1) increase maximum deposits per individual and per household; (2) facilitate withdrawal of funds from an IDA, with formal approval, during the year following the end of a demonstration project; and (3) require disposal of funds remaining in an IDA at the end of that year. Requires the Secretary of Health and Human Services (HHS), acting through the Director of Community Services, to make every effort, 90 days after terminating the authority of one qualified entity to operate a demonstration project, to identify another qualified entity (or entities), in the same or a different community, willing and able to conduct one or more demonstration projects. Specifies criteria for giving priority consideration to candidate entities. Revises requirements for contracting with independent research organizations to evaluate demonstration projects. Authorizes the Secretary to: (1) use certain funds to cover the necessary costs of training for a qualified entity conducting a demonstration project, including costs of travel, accommodations, and meals; and (2) waive any requirement of the Act in certain circumstances.

To provide for an accounting of total United States contributions to the United Nations.

United States · United States Congress · 22 May 2013

Requires the Director of the Office of Management and Budget (OMB) to report annually to Congress regarding all assessed and voluntary U.S. contributions to the United Nations (U.N.) and its affiliated agencies and related bodies during the previous fiscal year. Requires the report to include the following: (1) the total amount of all assessed and voluntary U.S. contributions to the U.N. and its affiliated agencies and related bodies; (2) the approximate percentage of U.S. contributions to each such agency or body in a fiscal year when compared with all such contributions in that fiscal year; and (3) the amount, description, and purpose of each contribution, the identity of the donating U.S. department or agency, and the identity of the recipient U.N. agency or body. Requires the first report to include information for the previous three fiscal years. Requires OMB to post a version of such report on a publicly available Internet website.

REVIEWING THE PRESIDENT'S FISCAL YEAR 2014 BUDGET PROPOSAL FOR THE U.S. DEPARTMENT OF EDUCATION

United States · United States House of Representatives · 21 May 2013

LEGISLATIVE BRANCH APPROPRIATIONS FOR FISCAL YEAR 2014

United States · United States Senate · 21 May 2013

STATE, FOREIGN OPERATIONS, AND RELATED PROGRAMS APPROPRIATIONS FOR FISCAL YEAR 2014

United States · United States Senate · 21 May 2013

Federal Land Transaction Facilitation Act Reauthorization of 2013

United States · United States Congress · 21 May 2013

Federal Land Transaction Facilitation Act Reauthorization of 2013 - Amends the Federal Land Transaction Facilitation Act (FLTFA) to reauthorize, until July 25, 2020, the program for the completion of appraisals and satisfaction of other legal requirements for the sale or exchange of public land identified for disposal under approved land use plans under the Federal Land Policy and Management Act of 1976. Directs the Secretary of the Interior to: (1) establish and maintain a database containing a comprehensive list of all of the public land identified for disposal under such plans, and (2) make such database available to the public on the website of the Department of the Interior. Allows a state to use any funds made available from the Federal Land Disposal Account for same-state purchases that are not obligated or expended by the end of the fourth fiscal year after the sale or exchange of the land that generated such funds. Instructs the Secretary and the Secretary of Agriculture (USDA), in prioritizing the acquisition of inholdings and non-federal lands with exceptional resources, to consider the extent to which the acquisition of the land or interest therein will increase public availability of resources for, and facilitate public access to, hunting, fishing, and other recreational activities. Requires any remaining balance in the Federal Land Disposal Account to be deposited into the Treasury and used for deficit reduction, except that in the case of a fiscal year for which there is no federal budget deficit, such amounts shall be used to reduce the federal debt. Makes the FLTFA inapplicable to land eligible for sale under specified public land laws.

Alcohol and Tobacco Tax and Trade Bureau Personnel Flexibilities Act

United States · United States Congress · 21 May 2013

Alcohol and Tobacco Tax and Trade Bureau Personnel Flexibilities Act - Directs the Secretary of the Treasury to establish a system to govern the compensation and performance management of employees holding critical scientific, technical, or professional positions in the Alcohol and Tobacco Tax and Trade Bureau of the Department of the Treasury. Requires such system to compensate employees at a level not exceeding level III of the Executive Schedule and to have not less than two levels of performance above a retention standard. Requires the Government Accountability Office (GAO) to submit to the House Committee on Oversight and Government Reform and the Senate Committee on Homeland Security and Governmental Affairs a report on the operation of the system and the operation of ongoing demonstration projects testing the use of a pay and classification system different than the General Schedule for federal employee compensation.

No More Excuses Energy Act of 2013

United States · United States Congress · 21 May 2013

No More Excuses Energy Act of 2013 - Amends the Internal Revenue Code to: (1) allow the issuance of tax-exempt facility bonds for the financing of domestic use oil refinery facilities, (2) extend the tax credit for a facility using wind to produce electricity (with specified reductions to phase-out the credit over the course of the extension), (3) set the rate of the excise tax on liquefied natural gas to 24.3 cents per energy equivalent of a gallon of diesel, (4) extend through 2014 the excise tax credit for alternative fuel, (5) allow tax credits for the production of electricity from nuclear energy and the production of fuel from certain onshore wells, and (6) repeal the minimum gas capture requirement for purposes of the carbon dioxide sequestration tax credit. Requires the President to designate at least 10 sites for oil or natural gas refineries on federal lands and make such sites available to the private sector for construction of refineries. Prohibits the Nuclear Regulatory Commission (NRC) from denying an application for nuclear waste disposal on the grounds of present or future insufficient capacity. American-Made Energy and Good Jobs Act - Directs the Secretary of the Interior to establish and implement a competitive oil and gas leasing program in the Coastal Plain of Alaska. Repeals the prohibition against producing oil and gas from the Arctic National Wildlife Refuge. Sets forth requirements for the sale of oil and natural gas leases in the Coastal Plain, environmental protection, transportation easements, and royalty payments to Alaska. Establishes in the Treasury the Coastal Plain Local Government Impact Aid Assistance Fund to assist Alaska jurisdictions that are directly impacted by oil and gas exploration and production in the Coastal Plain. Amends the Gulf of Mexico Energy Security Act of 2006 to repeal the moratorium on oil and gas leasing in certain areas in the Gulf of Mexico. Directs the Secretary to include the areas removed from such moratorium within the areas available for leasing under the 2012-2017 Outer Continental Shelf Oil and Gas Leasing program. Amends the Clean Air Act to prohibit the Administrator of the Environmental Protection Agency (EPA) from promulgating any regulation concerning, taking action relating to, or taking into consideration the emission of a greenhouse gas to address climate change. Excludes "greenhouse gas" from the definition of "air pollutant" except in connection with concerns other than climate change.

A bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates.

United States · United States Congress · 20 May 2013

Amends the Internal Revenue Code to exclude from the taxable income of a life insurance company or other insurance company: (1) any non-taxed reinsurance premium; (2) any additional amount paid by an insurance company with respect to the reinsurance for which such non-taxed reinsurance premium is paid; and (3) any return premium, ceding commission, reinsurance recovered, or other amount received by an insurance company with respect to the reinsurance for which such non-taxed reinsurance premium is paid.

A bill to extend the Iraqi and Afghan Special Immigrant Visa Programs by 1 year.

United States · United States Congress · 20 May 2013

Amends the Refugee Crisis in Iraq Act of 2007 to extend the program providing special immigrant status to qualifying Iraqis for an additional fiscal year. Amends the Afghan Allies Protection Act of 2009 to extend the program providing special immigrant status to qualifying Afghans through FY2014.

A bill to provide for an accounting of total United States contributions to the United Nations.

United States · United States Congress · 20 May 2013

Requires the Director of the Office of Management and Budget (OMB) to report annually to Congress regarding all assessed and voluntary U.S. contributions to the United Nations (U.N.) and its affiliated agencies and related bodies during the previous fiscal year. Requires the report to include the following: (1) the total amount of all assessed and voluntary U.S. contributions to the U.N. and its affiliated agencies and related bodies; (2) the approximate percentage of U.S. contributions to each such agency or body in a fiscal year when compared with all such contributions in that fiscal year; and (3) the amount, description, and purpose of each contribution, the identity of the donating U.S. department or agency, and the identity of the recipient U.N. agency or body. Requires the first report to include information for the previous three fiscal years. Requires OMB to post a version of such report on a publicly available Internet website.

Veteran Employment Transition Act

United States · United States Congress · 20 May 2013

Veteran Employment Transition Act - Amends the Internal Revenue Code to: (1) revise the definition of "qualified veteran" for purposes of the work opportunity tax credit to include recently discharged veterans, and (2) make permanent the work opportunity tax credit for qualified veterans. Requires the Department of Defense (DOD) and the National Guard to inform military personnel who are discharged or released from active duty of the work opportunity tax credit and provide them with documentation relating to eligibility for and use of such credit. Requires the Secretaries of Labor, Veterans Affairs, and Defense to enter into an agreement to govern the coordination of veteran job training services. Requires the Secretaries of Labor and Veterans Affairs to prepare reports on the veteran job training programs of their respective departments. Amends the DOD pilot program for assessing the feasibility and advisability of permitting enlisted personnel to obtain civilian credentialing or licensing for skills required for military occupational specialties to require the designation as military occupational specialties of the MOS 31B Military Police, MOS 15Q AC-Air Traffic Controller, and the MOS 12M Fire Protection, in addition to not fewer than three and not more than five additional military occupational specialties. Amends the Small Business Act to direct the head of each executive department to submit an annual report to the Administrator of the Small Business Administration (SBA) containing the percentage of the total value of all prime contracts awarded by the executive department during the preceding one-year period to small business concerns owned and controlled by service-disabled veterans.

To amend title XVIII of the Social Security Act to apply budget neutrality on a State-specific basis in the calculation of the Medicare hospital wage index floor for non-rural areas.

United States · United States Congress · 20 May 2013

Revises requirements for the non-rural area wage index floor in the formula for the national adjusted diagnosis-related group (DRG) prospective payment rate used in calculating payments under title XVIII (Medicare) of the Social Security Act for each inpatient hospital discharge in a fiscal year involving inpatient hospital services of a subsection (d) hospital. (Generally, a subsection [d] hospital is an acute care hospital, particularly one that receives payments under Medicare's inpatient prospective payment system [IPPS] when providing covered inpatient services to eligible beneficiaries.) Directs the Secretary of Health and Human Services (HHS), in the case of discharges occurring on or after October 1, 2013, to apply budget neutrality, under the Balanced Budget Act of 1997 and related regulations, on a state-specific rather than national basis in the calculation of the Medicare hospital wage index floor, including a minimum wage index, for each non-rural area, using a specified methodology as if it had been fully implemented for FY2011 using a 100% state-specific adjustment to the area wage index. Declares that nothing in this Act shall be construed as preventing the Secretary, for discharges occurring on or after October 1, 2014, from modifying related regulations in carrying out budget neutrality requirements. Amends the Patient Protection and Affordable Care Act to end the application of budget neutrality on a national basis in the calculation of the Medicare hospital wage index floor as of October 1, 2013.

Stop the Sequester Job Loss Now Act Through 2014

United States · United States Congress · 20 May 2013

Stop the Sequester Job Loss Now Act Through 2014 - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to repeal the FY2013-FY2014 sequesters. Makes the budgetary resources for FY2013, which were sequestered by the presidential sequestration order, available for obligation for the same purpose, in the same amount as otherwise would have been available on the date of enactment of this Act and before October 1, 2013, and in the same manner as if such order had not been issued. Reduces the defense discretionary spending limits for the security category for FY2017-FY2021. Eliminates the 2% maximum permissible reduction in budget authority for veterans' medical care. Extends through FY2014 agricultural commodity programs generally under the Food, Conservation, and Energy Act of 2008, but not the direct payment programs for wheat, corn, grain sorghum, barley, oats, upland cotton, long and medium grain rice, soybeans, other oilseeds, and peanuts. Amends the Internal Revenue Code to: (1) prohibit the use of the last-in, first out (LIFO) accounting method by major integrated oil companies, (2) deny such oil companies a tax deduction for income attributable to the domestic production of oil and gas, and (3) deny them also the tax deduction for intangible drilling and development costs. Requires an individual high-income taxpayer whose adjusted gross income exceeds $1 million (adjusted annually for inflation) to pay a minimum (fair share) tax rate of 30% of the excess of the taxpayer's adjusted gross income over the taxpayer's modified charitable contribution deduction for the taxable year. Declares that it is the sense of the House that Congress should replace the entire 10-year sequester established by the Budget Control Act of 2011 with a balanced approach that would: (1) increase revenues without increasing the tax burden on middle-income Americans; and (2) decrease long-term spending while maintaining the Medicare guarantee, protecting Social Security and a strong social safety net, and making strategic investments in education, science, research, and critical infrastructure necessary to compete in the global economy.

To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates.

United States · United States Congress · 20 May 2013

Amends the Internal Revenue Code to exclude from the taxable income of a life insurance company or other insurance company: (1) any non-taxed reinsurance premium; (2) any additional amount paid by an insurance company with respect to the reinsurance for which such non-taxed reinsurance premium is paid; and (3) any return premium, ceding commission, reinsurance recovered, or other amount received by an insurance company with respect to the reinsurance for which such non-taxed reinsurance premium is paid.

Grandparents Tax Credit Act of 2013

United States · United States Congress · 17 May 2013

Grandparents Tax Credit Act of 2013 - Amends the Internal Revenue Code to allow grandparents of a minor child whose family adjusted gross income does not exceed 300% of the federal poverty level a refundable tax credit for up to $500 of the cost of household items (i.e., food, clothing, and other items typically used by or for the benefit of the child) paid for the benefit of such child in a taxable year.