Taxation

Field EMS Modernization and Innovation Act

United States · United States Congress · 15 May 2015

Field EMS Modernization and Innovation Act This bill amends part A (General Provisions) of title XI of the Social Security Act (SSAct) to require the Center for Medicare and Medicaid Innovation to evaluate the implementation and reimbursement under Medicare of field EMS (emergency medical response and medical care provided outside of a medical facility) other than transportation to the nearest appropriate medical facility. The Social Security Administration (SSA) must: (1) promote innovative payment models for field EMS, (2) develop and evaluate innovative models of field EMS delivery and reimbursement, and (3) pay providers and suppliers of ground ambulance services for reporting certain quality measures. The SSA may establish for field EMS an innovative payment model that has been sufficiently demonstrated. The Public Health Service Act (PHSA) is amended to require the Office of the Assistant Secretary for Preparedness and Response to: (1) award grants to improve field EMS agency readiness and for field EMS education programs, (2) promote medical oversight of field EMS, (3) make recommendations for improving collection and use of field EMS data that the Office of the National Coordinator for Health Information Technology (ONC) must implement, and (4) develop and implement a national emergency medical services strategy to improve patient outcomes in the field and support value-based emergency medical care. Patient safety improvement activities are expanded to include field EMS agencies, medical directors, and emergency medical technicians. Responsibility for the National EMS Information System is transferred from the National Highway Traffic Safety Administration to the ONC. Emergency medical service providers are health care providers for purposes of title XXX (Health Information Technology and Quality) of the PHSA. HHS is responsible for improving the emergency medical care system and field EMS. The Agency for Healthcare Research and Quality must conduct or support field EMS research. Federal field EMS research may be used to determine Medicare coverage. This bill amends the Internal Revenue Code to establish the Emergency Medical Services Trust Fund and allow individuals to contribute to the fund when filing a tax return.

To amend the Internal Revenue Code of 1986 to provide a limitation on certain aliens from claiming the earned income tax credit.

United States · United States Congress · 15 May 2015

This bill amends the Internal Revenue Code to deny the earned income tax credit to an alien who has been granted deferred action from removal in any taxable year in which such alien was not lawfully present in the United States or not authorized to work. The bill requires the Commissioner of Social Security to provide the Internal Revenue Service with information on social security account numbers granted to aliens under the deferred action from removal program.

Religious Freedom Peace Tax Fund Act of 2015

United States · United States Congress · 15 May 2015

Religious Freedom Peace Tax Fund Act of 2015 Directs the Secretary of the Treasury to establish in the Treasury the Religious Freedom Peace Tax Fund for the deposit of income, gift, and estate taxes paid by or on behalf of taxpayers: (1) who are designated conscientious objectors opposed to participation in war in any form based upon their sincerely held moral, ethical, or religious beliefs or training (within the meaning of the Military Selective Service Act); and (2) who have certified their beliefs in writing to the Secretary. Requires that: (1) amounts deposited in the Fund be allocated annually to any appropriation not for a military purpose, (2) the Secretary report to the House and Senate Appropriations Committees on the total amount transferred into the Fund during the preceding fiscal year and the purposes for which such amount was allocated, and (3) the privacy of individuals using the Fund be protected. Expresses the sense of Congress that any revenue increase resulting from the creation of the Fund be allocated in a manner consistent with its purposes.

DEPARTMENTS OF LABOR, HEALTH AND HUMAN SERVICES, AND EDUCATION, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2016

United States · United States Senate · 14 May 2015

National Defense Authorization Act for Fiscal Year 2016

United States · United States Congress · 14 May 2015

This bill amends the Border Patrol Agent Pay Reform Act of 2014 to establish a general effective date for the pay provisions of such Act as the first day of the first pay period beginning on or after January 1, 2016, except that the provision in such Act relating to administering elections and making advance assignments to a regular tour of duty shall be applicable before such effective date to the extent deemed necessary by the Office of Personnel Management (OPM). OPM is authorized to issue regulations as necessary prior to such effective date.

Mobile Workforce State Income Tax Simplification Act of 2015

United States · United States Congress · 14 May 2015

Mobile Workforce State Income Tax Simplification Act of 2015 Prohibits the wages or other remuneration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than: (1) the state of the employee's residence, and (2) the state within which the employee is present and performing employment duties for more than 30 days during the calendar year. Exempts employers from withholding of tax and information reporting requirements for employees not subject to income tax under this Act. Allows an employer, for purposes of determining penalties related to employer withholding or reporting requirements, to rely on an employee's annual determination of the time such employee will spend working in a state in the absence of fraud or collusion by such employee. Exempts from the definition of "employee" for purposes of this Act professional athletes, professional entertainers, and public figures who are persons of prominence who perform services for wages or other remuneration on a per-event basis.

Refundable Child Tax Credit Eligibility Verification Reform Act of 2015

United States · United States Congress · 14 May 2015

Refundable Child Tax Credit Eligibility Verification Reform Act of 2015 Amends the Internal Revenue Code, with respect to the child tax credit, to require taxpayers claiming such credit to provide their social security numbers on their tax returns. Prohibits taxpayers who improperly claimed such credit in a previous year from claiming such credit during a disallowance period of: (1) 2 years for claims made with reckless or intentional disregard of rules governing such credit, or (2) 10 years for fraudulent claims. Requires the Department of the Treasury to prescribe a form for completion by paid income tax preparers in connection with claims for the refundable portion of the child tax credit. Imposes a penalty on preparers who fail to comply with due diligence requirements for claiming the refundable portion of the credit.

DEPARTMENT OF THE INTERIOR, ENVIRONMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2016

United States · United States Senate · 13 May 2015

Empowering Patients First Act of 2015

United States · United States Congress · 13 May 2015

Empowering Patients First Act of 2015 This bill repeals the Patient Protection and Affordable Care Act and the health care provisions of the Health Care and Education and Reconciliation Act of 2010, effective as of their enactment. This bill replaces those provisions with amendments to the Internal Revenue Code, the Public Health Service Act, and the Employee Retirement Income Security Act of 1974 (ERISA) to address health care coverage. The bill provides for refundable tax credits for health insurance coverage and health savings account (HSA) contributions. The bill raises the annual HSA contribution limit, expands eligibility for tax-deductible HSA contributions, and allows HSAs to be used to pay periodic or capitated primary care fees. A limit is placed on the amount of an employer's contribution to health coverage that can be excluded from the employee's taxable income. The Department of Health and Human Services (HHS) must provide a grant to each state for high-risk pools or reinsurance pools to subsidize health insurance for high-risk populations and individuals. Funds authorized, tax credits, and tax deductions under this Act may not be used to pay for an abortion or health coverage that includes abortion, with exceptions. This bill provides for the establishment and governance of independent health pools, entities that form risk pools to offer health insurance coverage to their members. Small Business Health Fairness Act of 2015 This bill provides for the establishment and governance of association health plans, which are group health plans sponsored by business associations that meet certain ERISA certification requirements. Health insurers offering individual coverage may deny coverage to an individual, outside of open enrollment periods. Preexisting conditions may be excluded from coverage under certain conditions. Individual health insurance coverage is governed by the laws of a state designated by the health insurance issuer. HHS must issue clinical practice guidelines. The bill specifies how these guidelines may be used in a health care lawsuit. HHS may not use comparative effectiveness research or patient-centered outcomes research to deny coverage of an item or service under a federal health care program. This bill amends title XVIII (Medicare) of the Social Security Act to permit Medicare beneficiaries to contract with a physician or practitioner for covered health care and submit a claim for payment under Medicare. Health care professionals are exempted from federal and state antitrust laws in connection with negotiations with a health plan to provide health care items or services.

Police Training and Independent Review Act of 2015

United States · United States Congress · 13 May 2015

Police Training and Independent Review Act of 2015 Requires states receiving funds under the Edward Byrne Memorial State and Local Law Enforcement Assistance Program, the Local Government Law Enforcement Block Grants Program, or the Edward Byrne Memorial Justice Assistance Grant Program to: (1) require all individuals enrolled in an academy of a law enforcement agency and all law enforcement officers of the state to fulfill a training session on sensitivity each fiscal year, including training on ethnic and racial bias, cultural diversity, and police interaction with the disabled, mentally ill, and new immigrants; and (2) certify to the Attorney General that such training sessions have been completed. Subjects a state that fails to comply to a reduction of up to 20% of such funds that would otherwise be allocated to the state. Authorizes the Attorney General to waive such requirements if compliance would violate a state's Constitution. Directs the Attorney General to reduce by 20% the amount that would otherwise be awarded to a state or local government under such grant programs for a fiscal year if it fails to enact or have in effect by the end of the previous fiscal year a statute requiring the appointment of an independent prosecutor to conduct any criminal investigation and prosecution in which: (1) one or more of the possible defendants is a law enforcement officer, (2) one or more of the alleged offenses involves the law enforcement officer's use of deadly force in the course of carrying out that officer's duty, and (3) the law enforcement officer's use of deadly force resulted in a death or injury.

Obamacare Marriage Penalty Elimination Act

United States · United States Congress · 13 May 2015

Obamacare Marriage Penalty Elimination Act This bill amends the Internal Revenue Code, with respect to the tax credit for health care insurance premium assistance, to: (1) calculate the amount of such credit in the case of a joint tax return as the sum of each credit amount allowed to each spouse, thus preventing the tax effect known as the marriage penalty; and (2) replace the 400% poverty line eligibility limit for such credit with an applicable percentage based on a calculation of the combination of increased tax revenues and decreased outlays resulting from this Act.

Providing for further consideration of the bill (H.R. 1735) to authorize appropriations for fiscal year 2016 for military activities of the Department of Defense and for military construction, to prescribe military personnel strengths for such fiscal year, and for other purposes.

United States · United States Congress · 13 May 2015

Sets forth the rule for consideration of H.R. 1735 (National Defense Authorization Act for Fiscal Year 2016).

Social Security Identity Defense Act of 2015

United States · United States Congress · 13 May 2015

Social Security Identity Defense Act of 2015 This bill amends the Internal Revenue Code, with respect to the disclosure of tax return information in cases of identity theft, to require the Department of the Treasury to: (1) disclose to the holder of a valid social security account number that there is reason to believe that there has been a fraudulent use of such account number; and (2) disclose to the Federal Bureau of Investigation (FBI) and the Department of Justice (DOJ) such social security account number, that there is reason to believe that such account number has been fraudulently used in the employment context, and the taxpayer identity information of the individual who was assigned such account number. The bill authorizes the FBI and DOJ to disclose taxpayer information to appropriate federal, state, and local law enforcement officials solely for purposes of carrying out criminal investigations or prosecutions. The bill also imposes new criminal and civil penalties for tax-related identity theft and misappropriation of tax identification numbers.

Strong Lungs, Strong Lives Act of 2015

United States · United States Congress · 13 May 2015

Strong Lungs, Strong Lives Act of 2015 This bill amends the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 to extend TRICARE eligibility for certain smoking cessation services after FY2009 to covered TRICARE program beneficiaries who are Medicare-eligible.

HOME Act

United States · United States Congress · 13 May 2015

Helping Our Middle-Class Entrepreneurs Act or the HOME Act Amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence. Provides for an inflation adjustment to the standard deduction amount in calendar years beginning after 2015.

FINANCIAL SERVICES AND GENERAL GOVERNMENT APPROPRIATIONS FOR FISCAL YEAR 2016

United States · United States Senate · 12 May 2015

Further Continuing Appropriations Act, 2016

United States · United States Congress · 12 May 2015

Legislative Branch Appropriations Act, 2016 Provides FY2016 appropriations for the legislative branch, including the House of Representatives and Joint Items such as the Joint Economic Committee, the Joint Committee on Taxation, the Office of the Attending Physician, and the Office of Congressional Accessibility Services. Provides appropriations for the Capitol Police; the Office of Compliance; the Congressional Budget Office; the Architect of the Capitol (except Senate Office Buildings); the Library of Congress, including the Congressional Research Service; the Government Publishing Office; the Government Accountability Office; the Open World Leadership Center Trust Fund; and the John C. Stennis Center for Public Service Training and Development. (Pursuant to the longstanding practice of each chamber of Congress determining its own requirements, funds for the Senate are not included in the House bill.) Sets forth permissible, restricted, and prohibited uses for funds provided by this bill.

Providing for consideration of the bill (H.R. 1735) to authorize appropriations for fiscal year 2016 for military activities of the Department of Defense and for military constructions, to prescribe military personnel strengths for such fiscal year, and for other purposes; providing for consideration of the bill (H.R. 36) to amend title 18, United States Code, to protect pain-capable unborn children, and for other purposes; providing for consideration of the bill (H.R. 2048) to reform the authorities of the Federal Government to require the production of certain business records, conduct electronic surveillance, use pen registers and trap and trace devices, and use other forms of information gathering for foreign intelligence, counterterrorism, and criminal purposes, and for other purposes; and providing for consideration of motions to suspend the rules.

United States · United States Congress · 12 May 2015

Sets forth the rule for consideration of the bill (H.R. 1735) to authorize appropriations for fiscal year 2016 for military activities of the Department of Defense and for military constructions, to prescribe military personnel strengths for such fiscal year, and for other purposes; providing for consideration of the bill (H.R. 36) to amend title 18, United States Code, to protect pain-capable unborn children, and for other purposes; providing for consideration of the bill (H.R. 2048) to reform the authorities of the Federal Government to require the production of certain business records, conduct electronic surveillance, use pen registers and trap and trace devices, and use other forms of information gathering for foreign intelligence, counterterrorism, and criminal purposes, and for other purposes; and providing for consideration of motions to suspend the rules.

Intelligence Budget Transparency Act of 2015

United States · United States Congress · 12 May 2015

Intelligence Budget Transparency Act of 2015 This bill requires the President's annual budget to include the total amount proposed for intelligence or intelligence related activities of each element of the government engaged in these activities in the fiscal year for which the budget is submitted. The budget must also include the estimated appropriation required for these activities for each of the next four fiscal years.

Intelligence Budget Transparency Act of 2015

United States · United States Congress · 12 May 2015

Intelligence Budget Transparency Act of 2015 This bill requires the President's annual budget to include the total amount proposed for intelligence or intelligence related activities of each element of the government engaged in these activities in the fiscal year for which the budget is submitted. The budget must also include the estimated appropriation required for these activities for each of the next four fiscal years.

VOW to Hire Heroes Extension Act of 2015

United States · United States Congress · 12 May 2015

VOW to Hire Heroes Extension Act of 2015 Amends the Internal Revenue Code to: (1) extend through 2018 the work opportunity tax credit for hiring a qualified veteran (defined as an unemployed veteran who is certified as being a member of a family receiving food stamp assistance and who is entitled to compensation for a service-connected disability), (2) revise tax credit eligibility requirements for documenting the status of veterans and their receipt of unemployment compensation, and (3) extend the payroll tax offset for such credit to certain for-profit employers. Directs the Internal Revenue Service, in consultation with the Department of Labor, to make annual reports on the effectiveness and cost-effectiveness of this Act in increasing the employment of veterans. Requires the Department of the Treasury to pay: (1) each U.S. possession (i.e., American Samoa, Guam, the Commonwealth of the Northern Mariana Islands, the Commonwealth of Puerto Rico, and the U.S. Virgin Islands) with a mirror code tax system amounts equal to the loss to such possession due to this Act; and (2) each U.S. possession without such a tax system an amount estimated to equal the loss to such possession that would have occurred due to this Act if such a tax system had been in effect in that possession.

Law Enforcement Officers Equity Act

United States · United States Congress · 12 May 2015

Law Enforcement Officers Equity Act 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, (2) such employees of the Internal Revenue Service (IRS) whose duties are primarily the collection of delinquent taxes and the securing of delinquent returns, (3) an employee of the U.S. Postal Inspection Service, and (4) an employee of the Department of Veterans Affairs who is a department police officer. 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 enactment of this Act to be treated for federal retirement purposes as service performed as such an officer only if a written election is submitted to the Office of Personnel Management within five years after enactment of this Act or before separation from government service, whichever is earlier. Allows an incumbent who makes an election to be treated as a law enforcement officer to pay a deposit into the Civil Service Retirement and Disability Fund to cover prior service. Provides that nothing under current law respecting mandatory separation from government service under CSRS or FERS shall cause the mandatory separation of an officer during the three-year period beginning on the enactment of this Act.

Trade Facilitation and Trade Enforcement Act of 2015

United States · United States Congress · 11 May 2015

Trade Facilitation and Trade Enforcement Act of 2015 This bill directs the U.S. Customs and Border Protection (CBP) to ensure that CBP partnership programs, such as the Customs-Trade Partnership Against Terrorism, provide trade benefits to importers, exporters, and certain other private sector entities that meet program requirements. The Government Accountability Office must report to Congress on the effectiveness of CBP enforcement of U.S. customs and trade laws (trade enforcement). CBP shall establish priorities and performance standards to measure levels of achievement of customs modernization, the movement of merchandise into and out of the United States (trade facilitation), and trade enforcement functions and programs. CBP and U.S. Immigration and Customs Enforcement (ICE) shall: establish educational seminars to improve CBP classification and appraisal of imported articles, trade enforcement, and facilitation of international trade; and develop biennially a joint strategic plan for improving trade enforcement and trade facilitation. This bill amends the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) to authorize appropriations for FY2016-FY2018 to complete the development and implementation of the Automated Commercial Environment computer system. This bill amends the Tariff Act of 1930 to require the Department of the Treasury (Treasury) to work with the head of each agency participating in the International Trade Data System (ITDS) and the Interagency Steering Committee to ensure that, among other duties, it: develops and maintains the necessary information technology infrastructure to support the operation of the ITDS, submit all data to the ITDS electronically, and arrange to share information between each agency and the CBP. Treasury and the Department of Homeland Security (DHS) shall jointly establish a Commercial Customs Operations Advisory Committee. CBP shall develop and implement CBP-wide Centers of Excellence and Expertise. DHS shall establish within the CBP Office of International Trade a Commercial Targeting Division (including National Targeting and Analysis Groups) to conduct commercial risk assessment targeting and, when needed, issue trade alerts with respect to cargo destined for the United States. The Treasury Inspector General shall report to Congress on oversight of revenue protection and enforcement measures. DHS and Treasury shall report jointly to Congress on security and revenue measures with respect to merchandise transported in bond. DHS shall establish a program to assign importer of record numbers. CBP shall establish a new importer program that adjusts bond amounts for new importers based on the level of risk assessed for revenue protection. An interagency Import Safety Working Group is established. DHS shall develop a joint import safety rapid response plan that sets forth protocols for the CBP to: coordinate federal responses to cargo entering the United States that poses a threat to the health or safety of U.S. consumers, and use in recovering from or mitigating the effects of actions and responses to such an incident. Upon suspicion that merchandise is being imported into the United States in violation of U.S. trademark or copyright infringement laws, CBP shall provide the trademark or copyright owner any information appearing on the merchandise and its packaging and labels, including any unredacted images of them, if testing by the owner would assist in determining a violation. DHS shall establish within ICE a National Intellectual Property Rights Coordination Center to coordinate U.S. activities to prevent the import and export of goods that infringe intellectual property rights. CBP, ICE, and DHS shall take specified actions for enforcement of intellectual property rights. Enforcing Orders and Reducing Customs Evasion Act of 2015 This bill amends the Tariff Act of 1930 to require CBP to: investigate other federal agency claims of evasion of antidumping or countervailing duties (including any cash deposits or other security) with respect to covered merchandise entered into the United States; and take specified enforcement actions if necessary, including suspension of liquidation. In an antidumping and countervailing duty proceeding, neither the administering authority (the Secretary of Commerce or another responsible U.S. officer) nor the U.S. International Trade Commission (USITC), as the case may be, is required to determine, or make any adjustments to, a countervailable subsidy rate or weighted average dumping margin based on any assumptions about information the interested party that has failed to cooperate with an information request would have provided if it had complied. The USITC shall not determine that there is no material injury or threat of material injury to a domestic industry from imports merely because that industry is profitable or its performance has recently improved. This bill amends the Trade Act of 1974 to revise requirements for the identification of U.S. trade expansion priorities. The United States Trade Representative (USTR) shall consult with Congress to prioritize, investigate, and resolve acts, policies, or practices of foreign countries that raise concerns with respect to obligations under the World Trade Organization Agreements or any other trade agreement to which the United States is a party, or that otherwise creates barriers to U.S. goods, services, or investment. The USTR may take actions to suspend concessions or other obligations under the Uruguay Round Agreements Act if: certain action has terminated that was taken by the USTR to protect U.S. rights under any trade agreement or to eliminate an act, policy, or practice of a foreign country that violates that agreement or burdens or restricts U.S. commerce; the petitioner or any representative of the domestic industry that would benefit from reinstatement of such action requests the USTR for reinstatement; and the USTR meets certain requirements. USITC, under the Trade Act of 1974, shall make an import monitoring tool available on a website to allow public access to data on the volume and value of imported goods to assess whether such data has changed over time. There is established within the Office of the USTR: an Interagency Trade Enforcement Center, and the position of Chief Manufacturing Negotiator. The USTR may take certain discretionary trade action against foreign countries that engage in unreasonable acts, policies, or practices that fail to enforce their environmental laws effectively. A Trade Enforcement Trust Fund is established. CBP shall ensure that appropriate resources address concerns that honey as well as illicit cultural property, archaeological or ethnological materials, and fish, wildlife, and plants are being imported into the United States in violation of U.S. customs laws. DHS shall deposit into a special account certain interest earned on amounts realized by CBP on antidumping duties or countervailing duties assessed on or after October 1, 2014. The interest shall be included in any CBP duty distributions to affected domestic producers for qualifying expenses. The Office of the USTR shall now include one presidentially appointed Chief Innovation and Intellectual Property Negotiator, who shall conduct trade negotiations and enforce trade agreements with respect to U.S. intellectual property as well as take appropriate actions to address foreign acts, policies, and practices with a significant adverse impact on the value of U.S. innovation. The USTR shall develop, not later than 90 days after submission of the National Trade Estimate, an action plan of certain benchmarks for achieving adequate protection of intellectual property rights for each foreign country placed and remaining on a priority watch list for at least one year. Currency Undervaluation Investigation Act This bill amends the Tariff Act of 1930 to require the administering authority, upon the filing of a petition by an interested party, to initiate a countervailing duty investigation or review to determine whether currency undervaluation by the government of, or any public entity within, a foreign country is providing, directly or indirectly, a countervailable subsidy to its exporters or products. The Treasury shall report to Congress on the macroeconomic and currency exchange rate policies of each major trading partner of the United States. The President may take specified remedial action against any such countries that fail to adopt policies to correct the undervaluation of their currency and trade surplus with the United States. An Advisory Committee on International Exchange Rate Policy is established. American Manufacturing Competitiveness Act of 2015 The appropriate congressional committees shall establish, and publish on their publicly available websites, a process for the submission and consideration of legislation for proposed duty suspensions and reductions as well as a miscellaneous tariff bill including them, consistent with certain requirements. This bill amends the Tariff Act of 1930 to increase from $200 to $800 the general de minimus aggregate fair retail value in the country of shipment of duty-free articles imported by one person on one day. This bill also prescribes or revises requirements for: certain penalties for customs brokers convicted of an act of terrorism; duty-free treatment of certain federal property exported and reimported without an advance in value or improvement in condition; duties on warranty repairs or alterations of articles exported from and then returned to the United States; exemption from duty treatment of the residue of bulk cargo contained in instruments of international traffic previously exported from the United States; drawback (refund of paid customs duties) on eligible merchandise imported into the United States and later exported or destroyed; assignment of CBP employees to perform customs services for charter flight passengers and their baggage; country of origin marking of certain castings imported into the United States; elimination of the consumptive demand exception to the prohibition on the importation of goods made with convict labor, forced labor, or indentured labor; and revocation, denial, or limitation under the Internal Revenue Code of a passport for individuals with seriously delinquent tax debt in excess of $50,000. Certain trade policies regarding Israel are declared. This bill amends COBRA to allow, between July 8 and July 28, 2025, specified customs user fees for the processing of merchandise formally entered or released into the United States. The United States-Korea Free Trade Agreement Implementation Act is also amended to extend through June 30, 2025, the increase from 0.21% ad valorem to 0.3464% ad valorem in the customs user fees for the processing of merchandise formally entered or released into the United States which is scheduled to begin on December 1, 2015.

Trade Adjustment Assistance Reauthorization Act of 2015

United States · United States Congress · 11 May 2015

Trade Adjustment Assistance Reauthorization Act of 2015 Amends the Trade Adjustment Assistance Extension Act of 2011 to repeal the declaration that trade adjustment assistance (TAA) program requirements in effect as of February 13, 2011, under the Trade Act of 1974 shall apply to petitions for certification to apply for TAA for workers, firms, and farmers that are filed before January 1, 2014. Amends the Trade Act of 1974 to extend through June 30, 2021: the TAA program, and the reemployment trade adjustment assistance (RTAA) program. Makes funds available for FY2015-FY2021 for training of adversely affected workers as well as (through June 30, 2021) reemployment and case management services. Reauthorizes appropriations: through June 30, 2021, for the TAA program for workers; and for FY2015-FY2021 for the TAA program for firms and farmers. Revises and replaces core indicators of performance with primary indicators of performance. Adds among other factors the percentage and number of workers receiving TAA benefits who are in: unsubsidized employment, and an education or training program that leads to a recognized postsecondary schooling credential or employment and who are achieving measurable gains in skills toward that credential or employment. Specifies criteria the Department of Labor must use to determine the eligibility of workers to apply for TAA if no determination has been made, upon enactment of this Act, as to whether to certify a group of workers or firms as eligible pursuant to a petition filed between January 1, 2014, and enactment of this Act. Requires the Department to reconsider any determination made before enactment of this Act not to certify such workers or firms, and to certify them as eligible if they meet the specified requirements. Increases from 52 to 65 additional weeks of TAA payments in a 78-week period the length of additional time permissible to complete training. Amends the Internal Revenue Code to extend the tax credit for health insurance costs of a taxpayer and qualifying family members through 2020. The tax credit for health insurance costs is a refundable tax credit equal to 72.5% of the cost of qualified health coverage paid by an eligible individual (defined as an individual who is receiving a trade adjustment allowance, is eligible for the alternative trade adjustment assistance program, or is over age 55 and receives pension benefits from the Pension Benefit Guaranty Corporation [PBGC]). Directs the Departments of the Treasury, of Health and Human Services (HHS), and of Labor and the PBGC to conduct a public outreach, including on the Internet, to inform individuals eligible for the tax credit for health insurance costs on the extension of such credit and the availability of the election to claim such credit retroactively for coverage months beginning after December 31, 2013. Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to extend the charging of specified customs user fees through FY2025. Amends the United States-Korea Free Trade Agreement Implementation Act to increase from 0.21% ad valorem to 0.3464% ad valorem, for the period between July 15, 2025, and September 30, 2025, the customs user fees for the processing of merchandise formally entered or released into the United States. Amends the Internal Revenue Code to declare that the requirement making a portion of the child care expense tax credit refundable shall not apply to a taxpayer that elects to exclude foreign earned income from gross income. Increases by 2.75% the required estimated income tax payments otherwise due in the third quarter of 2020 for corporations with assets of at least $1 billion. Requires the next required installment to be appropriately reduced to reflect the amount of this increase. Amends title XVIII (Medicare) of the Social Security Act to require Medicare payment of renal dialysis services furnished on or after January 1, 2017, by a renal dialysis facility or provider of services paid to an individual with an acute kidney injury. Requires this payment to be adjusted by any applicable geographical adjustment factor, and allows HHS to adjust it also by any other adjustment factor. Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act), with respect to the implementation of direct spending reductions, to require the President to order a sequestration for FY2024 that increases from 0.0% to 0.25% the reduction of Medicare payments for the second six months of the order.

Trade Preferences Extension Act of 2015

United States · United States Congress · 11 May 2015

Trade Preferences Extension Act of 2015 AGOA Extension and Enhancement Act of 2015 This bill amends the Trade Act of 1974 and the African Growth and Opportunity Act (AGOA) to extend through FY2025 the duty-free treatment of the products of beneficiary sub-Saharan African countries under those Acts. The extended period also applies to: the preferential treatment of apparel articles wholly assembled, or components knit-to-shape and wholly assembled, in one or more beneficiary sub-Saharan African countries from yarns originating in the United States or one or more beneficiary sub-Saharan African countries or former beneficiary sub-Saharan African countries, or both; and the third-country fabric program granting duty-free treatment of apparel articles wholly assembled, or knit-to-shape and wholly assembled, or both, in one or more lesser developed beneficiary sub-Saharan African countries, regardless of the country of origin of the fabric or the yarn used to make such articles. This bill amends the Generalized System of Preferences (GSP) to revise rules of origin for duty-free treatment of articles of beneficiary sub-Saharan African countries. The President must not terminate the designation of a country as a beneficiary sub-Saharan African country unless, at least 60 days before termination, the President notifies Congress and the country of that intention. The President, instead of terminating the designation, may withdraw, suspend, or limit the duty-free treatment for any article that is the growth, product, or manufacture of a beneficiary sub-Saharan African country if that would be more effective in promoting the country's compliance with certain requirements, including a market-based economy and the rule of law, the protection of human rights and internationally-recognized worker rights, elimination of trade barriers to the United States, and non-engagement in activities that undermine U.S. national security or foreign policy interests or support acts of international terrorism. The President shall: publish annually in the Federal Register a notice of review and request for public comments on whether beneficiary sub-Saharan African countries are meeting the eligibility requirements for preferential treatment under AGOA and the Trade Act of 1974, and establish a process for interested persons to file a petition with the United States Trade Representative regarding the compliance of sub-Saharan African countries with such requirements. To be eligible for preferential treatment a sub-Saharan African country must make progress toward establishing a market-based economy that protects the private property rights of women as well as those of men. It is the sense of Congress that beneficiary sub-Saharan African countries should develop strategies biennially for more effective utilization of AGOA trade benefits. It is U.S. policy to continue to seek to deepen and expand trade and investment ties between sub-Saharan African and the United States through specified actions. This bill amends the AGOA Acceleration Act of 2004 to direct the President, now through the Secretary of Agriculture, to identify any eligible sub-Saharan African country (currently only 10) having the greatest potential to increase marketable exports of agricultural products to the United States and the greatest need for agricultural technical assistance, particularly with respect to developing food safety standards. The President must also assign 30 (currently 20) fulltime personnel to provide this assistance to these countries to ensure that their exports of agricultural products, particularly from businesses and sectors that engage women farmers and entrepreneurs, meet U.S. requirements. This bill amends the Trade Act of 1974 to extend duty-free treatment under the GSP through December 31, 2017. The President may designate certain cotton articles as eligible for duty-free treatment only for least-developed beneficiary developing countries. The competitive need limitation and waiver requirements under the GSP shall apply to certain import-sensitive articles exported (directly or indirectly) from beneficiary developing countries to the United States during calendar 2014. The President may now designate handbags, luggage, and flat goods as eligible articles from all beneficiary developing countries. This bill amends the Caribbean Basin Economic Recovery Act to extend through December 19, 2025, the duty-free entry of apparel articles, including woven articles and certain knit articles, assembled in Haiti and imported from Haiti or the Dominican Republic to the United States. The special duty-free rules for Haiti shall now extend through September 30, 2025. This bill amends the Harmonized Tariff Schedule of the United States to provide for the duty-free treatment of certain recreational performance outerwear as well as of certain specialized athletic footwear. The President shall report to Congress on the contribution of U.S. trade preference programs to reducing poverty and eliminating hunger. This bill amends the Consolidated Omnibus Budget Reconciliation Act of 1958 to extend customs user fees for certain customs services performed through July 7, 2025. The required installment of corporate estimated tax payments for a corporation with assets of at least $1 billion which is otherwise due in the third quarter of 2020 shall be increased by 5.25%. This bill amends the Internal Revenue Code to eliminate the requirement that every person who makes or receives interest payments aggregating $10 or more report it on their income tax returns, and so requires the report of any interest paid or received, no matter how small. Every person holding a reportable deposit (non-interest bearing deposit) during any calendar year must make a tax return about it.

HOME Act

United States · United States Congress · 11 May 2015

Helping Our Middle-Class Entrepreneurs Act or the HOME Act Amends the Internal Revenue Code to allow a taxpayer who uses a residence to conduct a trade or business a standard tax deduction equal to the lesser of $1,500 or the taxpayer's gross trade or business income derived from the business use of such residence. Provides for an inflation adjustment to the standard deduction amount in calendar years beginning after 2015.

Strengthening America's Bridges Act

United States · United States Congress · 11 May 2015

Strengthening America's Bridges Act This bill establishes in the Treasury the Strengthening America's Bridges Fund to furnish amounts to the Department of Transportation to make grants to states for the repair or maintenance of any bridges classified as deficient in the National Bridge Inventory. The Internal Revenue Code is amended with respect to the requirement that taxpayers claiming the refundable portion of the child tax credit include on their tax returns the name and taxpayer identification number (e.g., Social Security number) of their qualifying child. Any such credit is disallowed to any taxpayer that fails to include such a name and tax identification number on his or her tax return. Amounts equivalent to the increase in revenues from this child tax credit amendment are appropriated to the Fund for such grants.

Long Range Bomber Sustainment Act of 2015

United States · United States Congress · 11 May 2015

Long Range Bomber Sustainment Act of 2015 This bill prohibits a B-1, B-2, or B-52 bomber aircraft from being retired during a fiscal year unless the Secretary of Defense certifies that: the retirement of the aircraft will not detrimentally affect the U.S. Armed Forces' capacity to carry out the full range of long range bomber aircraft missions anticipated in operational plans of the Armed Forces in effect as of the date of the submission of that certification; the Secretary has completed assessments of planning scenarios that span the range of plausible future challenges for such aircraft, and the severity, likelihood, and imminence of risk associated with each such planning scenario; the Secretary has concluded, based on such assessments, that retirements of B-1, B-2, and B-52 bomber aircraft in the near term will not detrimentally affect operational capability; and the Secretary has developed a plan to replace any operational capability lost as a result of the retirement of such bomber aircraft.

COMMERCE, JUSTICE, SCIENCE, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2016

United States · United States Senate · 7 May 2015

National Laboratory Technology Maturation Act of 2015

United States · United States Congress · 7 May 2015

National Laboratory Technology Maturation Act of 201 5 Requires the Department of Energy to establish the National Laboratory technology maturation program to make grants of up to $5 million per fiscal year to National Laboratories to increase the successful transfer of technologies licensed from National Laboratories to small businesses by providing a link between an innovative process or technology and a practical application with potential to be successful in commercial markets. Requires grant recipients to use the funds to provide vouchers of up to $250,000 each to small businesses that hold a technology license from a National Laboratory to pay the cost of providing assistance from its scientists and engineers to assist in the development of the licensed technology and further develop related products and services until they are market-ready or sufficiently developed to attract private investment. Requires a National Laboratory that awards a voucher to carry out such a project to: (1) establish a procedure to monitor interim progress of the project toward commercialization milestones, and (2) discontinue providing such funding or assistance if it determines that a project is not making adequate progress toward such milestones under the procedure.

Small Business Start-up Savings Accounts Act of 2015

United States · United States Congress · 7 May 2015

Small Business Start-up Savings Accounts Act of 2015 Amends the Internal Revenue Code to provide for tax-exempt Small Business Start-up Savings Accounts to pay for trade or business expenses, including the purchase of equipment or facilities, marketing, training, incorporation, and accounting fees. Allows annual contributions to such accounts up to $10,000. Sets forth rules for the tax treatment of contributions to and rollovers from such accounts, similar to rules governing individual retirement accounts (IRAs).

Wireless Telecommunications Tax and Fee Collection Fairness Act of 2015

United States · United States Congress · 7 May 2015

Wireless Telecommunications Tax and Fee Collection Fairness Act of 2015 Prohibits a state or a local jurisdiction from requiring a person to collect from, or remit on behalf of, any other person a state or local tax, fee, or surcharge imposed on the purchase or use of any wireless telecommunications service within the state unless the collection or remittance is in connection with a financial transaction between: (1) the person that the state or local jurisdiction requires to collect or remit the tax, fee, or surcharge; and (2) the purchaser or user of the wireless telecommunications service. Allows any person who is aggrieved by a violation of such prohibition to bring a civil action in U.S. district court for equitable relief.

Protecting America's Paper for Recycling Act

United States · United States Congress · 7 May 2015

Protecting America's Paper for Recycling Act Amends the Internal Revenue Code, with respect to the tax credit for producing electricity from renewable resources, to exclude from the definition of "municipal solid waste" solid waste that is collected as part of a system that includes materials recovery and that commingles commonly recycled paper with other solid waste that is not commonly recycled at any point from the time of collection through materials recovery.

Annual Report on United States Contributions to the United Nations Act

United States · United States Congress · 7 May 2015

Annual Report on United States Contributions to the United Nations Act 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 total amount of all assessed and voluntary U.S. contributions to the U.N. and its affiliated agencies and related bodies; 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 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 five fiscal years. Requires OMB to post a public version of the report on a publicly available Internet website.

STATE, FOREIGN OPERATIONS, AND RELATED PROGRAMS APPROPRIATIONS FOR FISCAL YEAR 2016

United States · United States Senate · 6 May 2015

DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 2016

United States · United States Senate · 6 May 2015

THE PRESIDENT'S FISCAL YEAR 2016 BUDGET REQUEST FOR THE FISH AND WILDLIFE SERVICE AND LEGISLATIVE HEARING ON ENDANGERED SPECIES BILLS

United States · United States Senate · 6 May 2015

Alaska Native Energy Assistance Program Act

United States · United States Congress · 6 May 2015

Alaska Native Energy Assistance Program Act This bill authorizes a Regional Corporation or Village Corporation in Alaska to establish an energy assistance program that provides to shareholders financial assistance for the payment of residential electric bills, the cost of home weatherization or energy efficiency improvements, or the purchase of transportation fuels. Any assistance provided to shareholders under such an energy assistance program shall not be subject to federal taxation.

NEWS Act of 2015

United States · United States Congress · 6 May 2015

Nexus of Energy and Water for Sustainability Act of 2015 or the NEWS Act of 2015 This bill requires the Office of Science and Technology Policy to establish either a Committee or a Subcommittee on the Nexus of Energy and Water for Sustainability (NEWS) under the National Science and Technology Council (NSTC). The Secretary of Energy (DOE) and Secretary of the Interior must serve as co-chairs. The term "energy-water nexus" means the links between: (1) the water needed to produce energy; and (2) the energy needed to transport, reclaim, and treat water and wastewater. The NEWS Committee or Subcommittee shall: serve as a forum for developing common federal goals and plans on energy-water nexus research, development, and demonstration activities; issue a strategic plan on the priorities and objectives of those activities; promote coordination of the related activities of federal departments and agencies; coordinate and develop capabilities and methodologies for data collection, management, and dissemination of information related to those activities from and to other federal departments and agencies; promote information exchange between federal departments and agencies; and review its activities, relevance, and effectiveness 10 years after it is established and report on the results of the review. The Office of Management and Budget must submit a report that displays for each agency that carries out or supports basic and applied research, development, and demonstration activities to advance energy-water nexus-related science and technologies: (1) the budget proposed in the President's budget request for the upcoming fiscal year, (2) expenditures and obligations for the prior fiscal year, and (3) estimated expenditures and obligations for the current fiscal year.

Promotion and Expansion of Private Employee Ownership Act of 2015

United States · United States Congress · 6 May 2015

Promotion and Expansion of Private Employee Ownership Act of 2015 Amends the Internal Revenue Code to extend to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer securities to an S corporation-sponsored employee stock ownership plan (ESOP). Directs the Department of the Treasury to establish the S Corporation Employee Ownership Assistance Office to foster increased employee ownership of S corporations. Amends the Small Business Act to define "ESOP business concern" and allow such a concern to continue to qualify for loans, preferences, and other programs under such Act.

FINANCIAL SERVICES AND GENERAL GOVERNMENT APPROPRIATIONS FOR FISCAL YEAR 2016

United States · United States Senate · 5 May 2015

End Warrantless Surveillance of Americans Act

United States · United States Congress · 5 May 2015

End Warrantless Surveillance of Americans Act Amends the Foreign Intelligence Surveillance Act of 1978 (FISA) and the Intelligence Authorization Act for Fiscal Year 2015 to prohibit federal officers or employees from searching for a particular U.S. person (other than a corporation) in: (1) a collection of communications acquired under an authorization by the Attorney General and the Director of National Intelligence to target persons located outside the United States; or (2) nonpublic telephone or electronic communications, including communications in electronic storage, retained in an intelligence collection activity not authorized by court order, subpoena, or similar legal process that is reasonably anticipated to result in the acquisition of communications to or from a U.S. person without the consent of a party to the communication. Provides exceptions that allow searches of such communications for a particular U.S. person if: (1) the U.S. person is the subject of certain orders or emergency authorizations for electronic surveillance or physical search under FISA or the federal criminal code for the effective period of that order, (2) the life or safety of such U.S. person is threatened and the information is sought for the purpose of assisting that person, or (3) the U.S. person consents. Prohibits a federal agency from requiring or requesting a manufacturer, developer, or seller of any computer hardware, software, or electronic device made available to the general public to design or alter the security functions in such products to allow the surveillance of any user or the physical search of such product by any agency. Exempts from such prohibition products used by law enforcement agencies for electronic surveillance as authorized under the Communications Assistance for Law Enforcement Act.

World Press Freedom Protection Act of 2015

United States · United States Congress · 5 May 2015

World Press Freedom Protection Act of 2015 This bill authorizes the President to impose U.S. admissibility sanctions against a foreign person who: is responsible for severe restrictions on the freedom of expression or freedom of the press; or has materially assisted, sponsored, or provided financial, material, or technological support for, or goods or services in support of, such an activity. The President may waive such sanctions if in U.S. national security interests, and terminate them under specified conditions. Sanctions shall not apply if necessary to comply with the Agreement between the United Nations (U.N.) and the United States regarding the U.N. Headquarters or other applicable international obligations of the United States. The President shall report to Congress annually regarding each foreign person sanctioned, and the dates and reason for the imposition of any sanctions. It should be U.S. policy to respond strongly to the growing number of restrictions, arrests, killings, and visa delays or denials faced by foreign journalists and their domestic employees. An executive of a foreign state-owned media organization who is applying for a nonimmigrant I-visa (foreign media representative) shall be refused the visa if any U.S. journalist or news organization personnel were expelled, had visas denied, or faced violence in the course of working in such foreign state during the previous fiscal year. Annual country reports of human rights practices under the Foreign Assistance Act of 1961 shall now include information about the country's practices with respect to foreign journalists and their domestic personnel. It is the sense of Congress that: restrictions on journalists and media websites and Internet censorship are significant foreign trade barriers; the United States Trade Representative should include a list of blocked U.S. websites in its annual report on foreign trade barriers; and the United States should pursue disputes to end foreign blockage of U.S. websites at the World Trade Organization.

A bill to authorize Federal agencies to provide alternative fuel to Federal employees on a reimbursable basis, and for other purposes.

United States · United States Congress · 5 May 2015

This bill allows federal agencies to: (1) construct, operate, and maintain alternative fuel infrastructure on their property; and (2) provide alternative fuel on a reimbursable basis on their property for use by privately-owned vehicles used by federal employees, members of a uniformed service, contractors, or a visitor to a federal agency or facility (covered individuals). Agencies: (1) cannot provide compensation, benefits, or any other payment to covered individuals for purchasing alternative fuel; and (2) must charge fees for alternative fuel provided that are sufficient to cover the costs of only the alternative fuel. After collected fees or commissions are put into the appropriate account in the Treasury, they will be available to the agency that collected them during the fiscal year the fees or commissions were collected and the following fiscal year.

A bill to amend the Internal Revenue Code of 1986 to make permanent and expand the temporary minimum credit rate for the low-income housing tax credit program.

United States · United States Congress · 5 May 2015

Amends the Internal Revenue Code, with respect to the low-income housing tax credit, to make permanent the minimum 9% credit rate for new buildings that are not federally-subsidized and to establish a minimum 4% credit rate for existing buildings that are not federally-subsidized.

Conrad State 30 and Physician Access Act

United States · United States Congress · 5 May 2015

Conrad State 30 and Physician Access Act Amends the Immigration and Nationality Technical Corrections Act of 1994 to make the J-1 visa waiver (Conrad state 30/medical services in underserved areas) program permanent. Excludes from numerical immigration limitations alien physicians who have completed national interest waiver requirements by working in a health care shortage area (including alien physicians who completed such service before the date of enactment of this Act and any spouses or children of such alien physicians). Sets forth specified employment protections and contract requirements for alien physicians working in underserved areas, including a six-month status extension for a physician whose application his been denied by an oversubscribed state who then agrees to work in an undersubscribed state. Increases the number of alien physicians that a state may be allocated from 30 to 35 per fiscal year under specified circumstances. Provides for additional increases or decreases based upon demand. Provides up to three visa waivers per fiscal year per state for physicians in academic medical centers. Permits dual intent for an alien coming to the United States to receive graduate medical education or training, or to take examinations required for graduate medical education or training. Exempts H-1B nonimmigrant aliens seeking to enter the United States to pursue graduate medical education or training from specified entry limitations.

To amend the Export-Import Bank Act of 1945 to increase the target financing of exports by small business concerns.

United States · United States Congress · 5 May 2015

This bill amends the Export-Import Bank Act of 1945 to require the Export-Import Bank of the United States to increase from at least 20% to at least 25% the amount of its aggregate loan, guarantee, and insurance authority it makes available to finance direct small business exports for each fiscal year.

Craft Beverage Bond Simplification Act of 2015

United States · United States Congress · 5 May 2015

Craft Beverage Bond Simplification Act of 2015 This bill allows taxpayers who are liable for not more than $50,000 per year in excise taxes on distilled spirits, wine, or beer to file and pay such taxes quarterly without the requirement to post a bond covering the operations and withdrawals of such distilled spirits, wines, or beer. The bill also allows such a taxpayer who reasonably expects to have a tax liability of not more than $1,000 per year and who was liable for not more than $1,000 in taxes in the preceding calendar year to file and pay such taxes annually rather than quarterly.

Emerging Business Encouragement Act of 2015

United States · United States Congress · 5 May 2015

Emerging Business Encouragement Act of 2015 Amends the Small Business Act to direct the Administrator of the Small Business Administration (SBA), for each industry category for which the Administrator established a size standard, to establish procedures, by rule, for designating a small business in that industry category as an emerging business enterprise (EBE). Requires the designation to expire when the small business is no longer in compliance with the criteria, except that: in the case of an EBE which existed as a business entity before its EBE designation, the designation shall not expire until five years after it was made; and if the EBE exceeds the required size limitation its designation shall expire only if the size is 50% or more of the maximum size of a small business within that industry category. Directs the Administrator to establish specified criteria for designation of an EBE. Requires the head of each federal agency to establish goals for participation by the designated EBEs in at least 5% of all contracts, including prime contracts and subcontracts, for each fiscal year. Authorizes the Administrator to make a loan to a designated EBE under the SBA Express Loan Program, but only in accordance with specified terms. Requires the Administrator, by rule, to establish a process for initial self-certification of EBEs for purposes of participation in federal contracts and eligibility for the Express Loans.

Move America Act of 2015

United States · United States Congress · 4 May 2015

Move America Act of 2015 This bill amends the Internal Revenue Code to allow the issuance of Move America Bonds as tax-exempt private facility bonds and describes a Move America Bond as a bond issued as part of an issuance that requires 95% or more of its net proceeds to be used for infrastructure projects, including: (1) airports; (2) docks and wharves; (3) mass commuting facilities; (4) railroads; (5) any surface transportation project eligible for federal assistance, a project for an international bridge or tunnel, or a facility for the transfer of freight from truck to rail or rail to truck; (6) flood diversions; or (7) inland waterways. The bill also allows a tax credit for 10% of the value of a Move America credit certificate that is issued to a taxpayer by a state or project sponsor for infrastructure investment.