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Bill· SS. 790 (108th)referred
United States · United States Congress · 3 April 2003
Foreign Relations Authorization Act, Fiscal Years 2004 and 2005 - Authorizes appropriations to the Department of State for FY 2004 and 2005 for the administration of foreign affairs, international organizations and conferences, certain international commissions, migration and refugee assistance, and specified centers and foundations. Amends Federal law to. provide for: (1) grant authority to promote biotechnology; (2) immediate response facilities under the Secure Embassy Construction and Counterterrorism Act of 1999; (3) mine action programs grant authority; (4) a U.S. Diplomacy Center; and (5) public affairs grant authority. Amends Federal civil service law and the Foreign Service Act of 1980 to provide for: (1) cost of living allowances for State Department personnel; (2) a waiver of annuity limitations on re-employed foreign service annuitants; (3) a Fellowship of Hope Program; (4) claims for lost pay; (5) suspension or enforced leave of Foreign Service members; and (6) an Ombudsman for the Department of State. Amends the Foreign Service Act of 1980 to repeal the recertification requirement for Senior Foreign Service. Amends the Foreign Relations Authorization Act, Fiscal Years 1994 and 1995 to raise the cap on peacekeeping contributions. Amends the Immigration and Nationality Act to revise requirements for designation of foreign terrorist organizations. Amends the Foreign Relations Authorization Act, Fiscal Year 2003 to allow the use of Economic Support Funds to address the water needs of Southern Lebanon. Amends the Arms Export Control Act to: (1) raise the minimum thresholds for congressional notification of specified arms transfers; (2) authorize the President to waive any requirements for a bilateral agreement relating to licensing of defense exports; and (3) authorize appropriations for foreign military financing, international military education and training (IMET), and nonproliferation, anti-terrorism, demining, and related programs. Provides for presidential authority to waive restrictions and eligibility requirements under the Cooperative Threat Reduction Act of 1993 with respect to an independent state of the former Soviet Union for a fiscal year. Amends the Arms Export Control Act to: (1) require congressional notification for comprehensive defense export authorizations; and (2) revise authorities for loan of material, supplies, and equipment for research and development purposes. Authorizes the transfer of certain obsolete or surplus defense articles in the war reserve stockpiles for allies to Israel. Extends certain waivers with respect to assistance to Pakistan. International Parental Child Abduction Prevention Act of 2003 - Amends the Immigration and Nationality Act to revise requirements with respect to the inadmissibility of aliens supporting international child abductors and relatives of such abductors. Repeals specified reporting requirements. Amends the Arms Export Control Act to repeal the requirement for annual renewals of presidential nuclear reprocessing transfer waivers. Establishes a United States Complex Foreign Contingency Fund from which the President is authorized to furnish on such terms and conditions as he may determine assistance to respond to complex foreign: (1) political crises threatening democratic institutions; (2) food, agricultural or health crises; or (3) fiscal or economic crises affecting countries, regions or ethnic groups.
Bill· SS. 777 (108th)referred
United States · United States Congress · 3 April 2003
Amends the Elementary and Secondary Education Act of 1965 to entitle certain local educational agencies (LEAs) to receive specified Federal payment amounts under Impact Aid programs: (1) relating to Federal acquisition of real property; and (2) for basic support for eligible federally-connected children. (Current law makes such LEAs eligible for such payments up to specified maximum amounts.) Extends the authorization of appropriations for: (1) construction and school modernization payments for certain LEAs, including ones with high percentages of children living on Indian lands or children of military parents; and (2) facilities maintenance payments for certain schools located on military bases and serving military dependent children. Makes appropriations for payments in each fiscal year to LEAs under Impact Aid programs: (1) relating to Federal acquisition of real property; and (2) for basic support for eligible federally-connected children. Declares that provisions relating to payments for such programs constitute budget authority in advance of appropriations and represent the Federal obligation to pay such amounts to LEAs.
Bill· SS. 785 (108th)referred
United States · United States Congress · 3 April 2003
Amends the Internal Revenue Code to provide that the patronage dividends of cooperatives shall not be reduced by stock dividends to the extent the stock dividends are in addition to amounts otherwise payable.
Bill· SS. 775 (108th)referred
United States · United States Congress · 3 April 2003
Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to include within the definition of a "private nonprofit facility" that is eligible for hazard mitigation and disaster assistance a facility that provides medical services to specific occupational or industry segments of the public and that is operated by a tax-exempt organization.
Law· HRH.R. 1588 (108th)enacted
United States · United States Congress · 3 April 2003
National Defense Authorization Act for Fiscal Year 2004 - Authorizes appropriations for the Department of Defense (DOD) for FY 2004 for: (1) armed forces procurement, including aircraft, missiles, weapons and tracked combat vehicles, ammunition, shipbuilding and conversion, the defense health program, and chemical agents and munitions destruction; (2) research, development, test and evaluation; (3) operation and maintenance, including defense working capital funds and the Armed Forces Retirement Home; and (4) active and reserve military personnel, including authorized end strengths. Increases as of January 1, 2004, the rates of military basic pay. Extends certain bonus and special and incentive pay authorities. Authorizes an incentive bonus for conversion to undermanned military occupational specialties. Sets forth provisions or requirements concerning: (1) active and reserve military personnel policy; (2) military education and training; (3) military health care; (4) acquisition policy and management, including Buy American requirements and the temporary assignment to DOD of certain non-Government personnel; (5) DOD organization and management; (6) space activities, including the provision of space surveillance network services to U.S. and non-U.S. Government entities; (7) DOD civilian personnel policy; (8) matters relating to other nations, including the recognition of superior noncombat achievements by friendly foreign forces or foreign nationals; (9) homeland security, including the sale of chemical and biological defense articles and services to State and local governments; and (10) military construction and military family housing.
Bill· HRH.R. 1599 (108th)open
United States · United States Congress · 3 April 2003
Dawson Family Community Protection Act - Amends the Office of National Drug Control Policy Act Reauthorization Act of 1998 to require the Director of National Drug Control Policy to ensure that at least $1 million of amounts appropriated for a fiscal year for the High Intensity Drug Trafficking Areas Program is used in high intensity drug trafficking areas with severe neighborhood safety and illegal drug distribution problems to: (1) ensure the safety of neighborhoods and the protection of communities, including the prevention of intimidation of potential witnesses; and (2) combat illegal drug trafficking through methods the Director considers appropriate, such as establishing or operating a toll-free telephone hotline for the public to provide information about illegal drug-related activities.
Bill· HRH.R. 1593 (108th)referred
United States · United States Congress · 3 April 2003
Homeland Protection and Tax Hike Prevention Act of 2003 - Requires the Secretary of Homeland Security to award grants to eligible States and metropolitan cities, with different specified allocations based on population and on risk, including proximity to chemical security, nuclear security, port security, international borders, and disaster medical assistance teams. Specifies optional uses of such funds. Requires the Secretary of the Treasury to make budget crisis relief grants to States and local governments, with allocations based on population and on unemployment. Provides for specified adjustments of Medicaid Federal Medical Assistance Percentage (FMAP) under title XIX (Medicaid) of the Social Security Act, and increases the cap on Medicaid payments to territories for further fiscal relief.
Bill· HRH.R. 1613 (108th)referred
United States · United States Congress · 3 April 2003
College Fire Prevention Act - Directs the Secretary of Education to make competitive demonstration grants to private or public colleges or universities, fraternities, or sororities for up to half the cost of installing fire sprinkler systems, or other fire suppression or prevention technologies, in student housing and dormitories owned or controlled by such entities. Requires grant priority to be given eligible entities that demonstrate the greatest financial need. Reserves the following portions of grant funds made available for each fiscal year: (1) at least ten percent for eligible entities that are historically Black colleges and universities, Hispanic-serving institutions, and Tribally Controlled Colleges and Universities; and (2) at least ten percent for eligible entities that are social fraternities and sororities. Provides that any application for assistance under this Act, any negative determination on the part of the Secretary with respect to such application, or any statement of reasons for the determination, shall not be admissible as evidence in any proceeding of any court, agency, board, or other entity (except a proceeding to enforce an agreement entered into between the Secretary and an eligible entity under this Act).
Bill· HRH.R. 1608 (108th)referred
United States · United States Congress · 3 April 2003
American LIFE Fund for the Medical Treatment of the Uninsured in Honor of the Victims of September 11th, 2001, Act - Amends the Internal Revenue Code to permit an individual to designate a portion of any tax overpayment for the Health Coverage for the Uninsured Trust Fund, which shall use such funds to provide injury and catastrophic illness protection to individuals without health coverage. Establishes in the Treasury the Health Coverage for the Uninsured Trust Fund.
Bill· HRH.R. 1580 (108th)referred
United States · United States Congress · 3 April 2003
Medicare Area Wage Index and Standardized Rate Act of 2003 - Amends title XVIII (Medicare) of the Social Security Act (SSA) to mandate a single national average standardized payment amount for inpatient hospital services furnished, regardless of whether in an urban or non-urban area, under the Medicare prospective payment system (PPS) for discharges occurring in FY 2004 and thereafter. Provides for an exception from current requirements for adjustment of the proportion of the diagnostic-related group (DRG) PPS rates representing hospital costs attributable to wages and wage-related costs. Declares that, for adjustments made for different area wage levels for discharges occurring in FY 2004 and thereafter for disproportionate share hospitals for which the adjustment factor established by the Secretary of Health and Human Services for the fiscal year is less than 1.0, the Secretary shall substitute for the proportion of hospital costs otherwise estimated a proportion of 62 percent.
Bill· HRH.R. 1617 (108th)referred
United States · United States Congress · 3 April 2003
National Rail Infrastructure Program Act - Directs the Secretary of Transportation to establish a National Rail Infrastructure Program to provide grants for projects addressing railroad infrastructure and systems deficiencies. Makes eligible for such grants projects to: (1) maintain and increase track and intermodal yard capacity; (2) acquire rights-of-way for future expansion; (3) separate railroad and road crossings and make other railroad and road interface improvements; (4) separate rail-to-rail crossings; (5) integrate railroad systems; and (6) construct, repair, and rehabilitate track and related supporting structures. Prohibits the use of grant funds for operating expenses, acquisition of rolling stock, payment of debt, or construction or repair of maintenance facilities, passenger facilities at stations, or other ancillary railroad business structures. Requires at least 20 percent of project costs to be provided by State, local, and other non-Federal public sources. Amends the Internal Revenue Code to impose an excise tax of: (1) five percent on the sale of any specified railroad equipment by the manufacturer, producer, or importer; (2) five percent of the amount paid for taxable rail transportation of any person by commuter rail, and of ten percent in any other case; and (3) one percent of the amount paid inside or outside the United States for the taxable rail transportation of property. Establishes in the Treasury a National Rail Infrastructure Program Trust Fund, consisting of amounts equivalent to: (1) specified excise taxes received with respect to fuel used in a train, and the excise tax under this Act on railroad locomotives and rolling stock; (2) ten percent of all customs duties received after September 30, 2003; and (3) ten percent of all royalties attributable to the removal of oil or gas from Federal lands. Makes amounts in the Trust Fund available only for grants under this Act.
Bill· HRH.R. 1634 (108th)referred
United States · United States Congress · 3 April 2003
Amends the Internal Revenue Code to classify qualified leasehold improvement property (defined as certain improvements made to an interior portion of nonresidential real property) as ten-year property for depreciation purposes under the Accelerated Cost Recovery System.
Bill· HRH.R. 1643 (108th)referred
United States · United States Congress · 3 April 2003
Teacher Tax Credit Act of 2003 - Amends the Internal Revenue Code to allow an eligible educator an annual $2,000 tax credit. Defines: (1) "eligible educator" as an individual who is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in an eligible elementary or secondary school for at least 900 hours during a school year; and (2) "eligible elementary or secondary school" as a school that is eligible for schoolwide assistance under part A of title I of the Elementary and Secondary Education Act of 1965 (as amended by the No Child Left Behind Act of 2001).
Bill· HRH.R. 1612 (108th)referred
United States · United States Congress · 3 April 2003
Repeals the sunset provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (Public Law 107-16).
Bill· HRH.R. 1640 (108th)referred
United States · United States Congress · 3 April 2003
Amends the Internal Revenue Code to provide that with respect to a qualified joint business conducted by a husband and wife who file a joint return: (1) such joint business shall not be treated as a partnership; (2) all items of income, gain, loss, deduction, and credit shall be divided between the spouses as they designate; and (3) each spouse shall take into account such spouse's respective share of such items as if attributable to a sole proprietorship. Includes each spouse's share of income or loss from a qualified joint business in determining net income from self-employment.
Bill· HRH.R. 1620 (108th)referred
United States · United States Congress · 3 April 2003
September 11th Assistance Tax Clarification Act - Amends the Internal Revenue Code to exclude from gross income specified funds under Public Laws 107-206, 107-73, 107-38, and 107-117, paid to any person as assistance on account of any property or business damaged by, and for economic revitalization directly related to, the terrorist attacks on the United States that occurred on September 11, 2001.
Bill· HRH.R. 1607 (108th)referred
United States · United States Congress · 3 April 2003
Tax Credits for Conservation Act of 2003 - Amends the Internal Revenue Code to allow an annual tax credit of 50 percent of the qualified conservation contributions of qualified U.S. real property interests for specified conservation purposes. Limits such credit to $100,000 ($50,000 for tax year 2003; $75,000 for tax year 2004). Allows a limited carryover of unused credit.
Bill· HRH.R. 1597 (108th)referred
United States · United States Congress · 3 April 2003
Amends the Internal Revenue Code to classify as five-year property for depreciation purposes any qualified rental office furniture held by an office furniture rental dealer primarily for leasing to customers by means of a short-term rental contract. States that options to renew such a contract at the same or greater price shall not be taken into account in determining a lease term for such purposes.
Bill· HRH.R. 1581 (108th)referred
United States · United States Congress · 3 April 2003
United States Forces Korea Quality of Life Act - Amends the Internal Revenue Code to exclude from gross income so much of combat zone compensation as does not exceed the maximum enlisted amount received for active service as a member of the armed forces serving in South Korea.
Bill· SS. 767 (108th)referred
United States · United States Congress · 2 April 2003
Amends the Internal Revenue Code to repeal the 85 percent (second tier) taxation of Social Security and Railroad Retirement benefits. Transfers from the general fund in the Treasury to the Hospital Insurance Trust Fund amounts equal to the resultant reduction in revenues.
Bill· HRH.R. 1564 (108th)referred
United States · United States Congress · 2 April 2003
Local Property Tax Relief Act of 2003 - Makes additional appropriations for FY 2003 to provide for the full funding of the Individuals with Disabilities Education Act (IDEA) and the No Child Left Behind Act of 2001 (NCLBA, which amended the Elementary and Secondary Education Act of 1965). Expresses the sense of Congress that the reduction scheduled to take effect on January 1, 2004, in the highest income tax rate should be postponed in order to raise revenues sufficient to offset the appropriations made under this Act.
Bill· HRH.R. 1558 (108th)referred
United States · United States Congress · 2 April 2003
Amends the Internal Revenue Code to allow a married couple conducting an unincorporated trade or business to elect out of partnership status. Allocates all related items of income, gain, loss, and credit equally between the spouses, unless they provide for a labor-based allocation. Includes each spouse's share of income or loss in net earnings from self-employment.
Bill· HRH.R. 1557 (108th)referred
United States · United States Congress · 2 April 2003
IRS Refund Accessibility Act of 2003 - Amends the Internal Revenue Code to permit the Secretary of the Treasury to use any means of mass communication to disclose taxpayer identity information in order to notify individuals entitled to tax refunds.
Bill· HRH.R. 1556 (108th)referred
United States · United States Congress · 2 April 2003
Corporate Accountability Tax Gap Act of 2003 - Amends the Internal Revenue Code to provide for public disclosure of certain information of publicly traded corporations. Directs the Secretary of the Treasury to conduct a study of corporate tax shelter activity.
Bill· HRH.R. 1575 (108th)referred
United States · United States Congress · 2 April 2003
Help and Opportunities for Parents of Exceptional Children Act of 2003 - Amends the Internal Revenue Code to allow an annual tax credit of up to $3,000 (with adjustments for inflation) per year for the qualified elementary or secondary education expenses of a dependent child with a disability. Includes private, parochial, religious, or home schools among qualified educational institutions.
Bill· HRH.R. 1555 (108th)referred
United States · United States Congress · 2 April 2003
Abusive Tax Shelter Shutdown and Taxpayer Accountability Act of 2003 - Amends the Internal Revenue Code (Code) concerning tax shelters to, among other things: (1) define economic substance; (2) impose a penalty for the failure to include in a return information concerning a reportable transaction, a reportable transaction understatement (including imposing the penalty for certain understatements which were based on unreasonable legal or factual assumptions), a noneconomic substance transaction understatement, and interests in foreign financial accounts; (3) modify rules concerning the failure to furnish information regarding reportable transactions and the penalty for such failure, the failure to maintain lists of investors in potentially abusive tax shelters and the penalty for such failure, the authority to seek an injunction to enjoin promoters of abusive tax shelters; and (4) deny a deduction of interest on underpayments attributable to nondisclosed reportable transactions and noneconomic substance transactions. Amends other Code provisions to, among other things: (1) place a limit on the transfer or importation by a corporation of built-in losses; (2) provide for the partnership treatment of certain contributed property with a built-in loss; (3) repeal part V (Financial Asset Securitization Investment Trusts) of subchapter M (Regulated Investment Companies and Real Estate Investment Trusts); and (4) modify rules concerning the disallowance of a deduction on certain debt instruments of corporations, passive foreign investment companies, and the reduction in a corporate shareholder's basis in stock by the nontaxed portion of extraordinary dividends.
Resolution· HRESH.Res. 172 (108th)passed
United States · United States Congress · 2 April 2003
Sets forth the rule (open) for consideration of H.R. 1559 (Emergency Wartime Supplemental Appropriations Act, 2003).
Bill· SS. 753 (108th)open
United States · United States Congress · 1 April 2003
Tax Court Modernization Act - Amends the Internal Revenue Code to limit jurisdiction over collection due process case appeals to the Tax Court. Permits the Tax Court to assign proceedings to decide small employment tax dispute cases to special trial judges. Confirms that the Tax Court may apply the doctrine of equitable recoupment to the same extent that it is available in civil tax cases. Permits the Tax Court to charge up to a $60 fling fee in all cases commenced by the filing of a petition. Permits the Tax Court to establish its own personnel management system and establishes system requirements. Permits Tax Court practitioner fees to be used to provide services to pro se taxpayers. Revises provisions concerning annuities for survivors of Tax Court judges. Provides for FEGLI participation for Tax Court judges. Authorizes payment of FEGLI premium increases for judges over age 65. Entitles a judge employed by the Executive Branch before appointment to the Tax Court to a lump-sum payment for the balance of accrued annual leave on appointment to the Tax Court. Permits Tax Court judges to participate in the Thrift Savings Plan, but prohibits agency contributions. Exempts, from outside earned income limitations, compensation to retired judges for qualified teaching activities. Permits the chief judge to appoint and reappoint magistrate judges (currently, special judges) of the Tax Court for eight year terms. Permits magistrate judges to elect to participate in the Tax Court survivor annuity plan. Establishes a retirement and annuity program for magistrate judges. Makes special retirement annuity provisions for incumbent magistrate judges. Establishes rules for the recall of retired magistrate judges.
Bill· SS. 762 (108th)open
United States · United States Congress · 1 April 2003
Supplemental Appropriations Act to Support Department of Defense Operations in Iraq for Fiscal Year 2003 - Makes supplemental appropriations for FY 2003 for: (1) the Agricultural Research Service; (2) the Department of Justice; (3) the Department of State and the Broadcasting Board of Governors; (4) the Department of Defense (DOD), including the Defense Emergency Response Fund; (5) the Department of the Interior; (6) the Department of Energy; (7) bilateral economic assistance, including the Iraq Relief and Reconstruction Fund; (8) the Department of State; (9) military assistance; (10) the Department of Homeland Security; (11) the Department of Health and Human Services; (12) the Legislative Branch; (13) the Department of Transportation; (14) the Department of Commerce and related agencies; (15) the District of Columbia; (16) the Department of Labor; (17) the Department of Education and related agencies; (18) the Department of Housing and Urban Development; and (19) liquidation of obligations of the Corporation for National and Community Service. Makes specified transfers of DOD funds for drawdown support in the war against Iraq. Repeals the Iraq Sanctions Act of 1990. Expresses the sense of the Senate that the reconstruction of Iraq should be funded to the maximum extent possible from revenues produced by Iraqi oil. Makes specified funds from this Act available to DOD to carry out military construction projects necessary to respond to or protect against acts or threatened acts of terrorism or to prosecute operations in Iraq. Columbia Orbiter Memorial Act - Directs the Secretary of the Army to construct in Arlington National Cemetery, Virginia, a memorial marker honoring the seven members of the crew of the Columbia Orbiter who died on February 1, 2003, during the landing of space shuttle mission STS-107. Makes appropriations to the Secretary of Transportation for FY 2003 to: (1) reimburse the airline industry for certain increased aviation security costs; and (2) compensate air carriers for costs of strengthening flight deck doors and locks. Places specified limits on executive officer compensation for the provision by the Secretary of Transportation of war risk insurance or reinsurance for air carriers. Provides additional temporary extended unemployment compensation for displaced airline related workers.
Bill· SS. 758 (108th)referred
United States · United States Congress · 1 April 2003
Amends the Internal Revenue Code to allow, through December 31, 2008, a limited credit for energy-efficient building property. Defines such property as a fuel cell power plant that: (1) generates electricity using an electrochemical process; (2) has an electricity-only generation efficiency greater than 30 percent; and (3) generates at least 0.5 kilowatt of electricity, using an electrochemical process. Allows, through December 31, 2008, a limited credit to an individual for nonbusiness energy-efficient building property (U.S. residential property) expenditures.
Bill· SS. 752 (108th)referred
United States · United States Congress · 1 April 2003
Amends the Internal Revenue Code to include distributions from publicly traded partnerships as qualifying income of regulated investment companies. Excludes such distributions from the source-based inclusion limitation applicable to other partnerships. Applies specified passive activity provisions for publicly traded partnerships to regulated investment companies.
Bill· SS. 759 (108th)referred
United States · United States Congress · 1 April 2003
Residential, Farm, Ranch, and Small Business Wind Energy Systems Act of 2003 or the Small Wind Energy Systems Act of 2003 - Amends the Internal Revenue Code to allow a taxpayer an annual credit for 30 percent of the cost of installing a qualified residential wind turbine. Limits such credit to $1,000 for each kilowatt of capacity. (Excludes swimming pools or any storage medium which has a function other than a storage function.) Allows an annual business credit for installation of a qualifying wind turbine on a farm, ranch, or small business. Limits such credit to the smaller of: (1) 30 percent of basis, including installation; or (2) $1,000 for each kilowatt of capacity.
Bill· SS. 751 (108th)referred
United States · United States Congress · 1 April 2003
American Indian Welfare Reform Act - Amends part A (Temporary Assistance for Needy Families) of title IV of the Social Security Act (SSA) to: (1) reauthorize and extend tribal family assistance grants; (2) replace grants for Indian tribes under the Job Opportunities and Basic Skills (JOBS) Training Program with tribal human services program infrastructure improvement and other tribal TANF improvement grants; (3) reauthorize and extend the bonus to reward high performance States; (4) reauthorize and extend the contingency fund for State Welfare Programs; and (5) provide for payments to Indian tribes with approved tribal family assistance plans that are operating in situations of increased economic hardship. Amends the Internal Revenue Code to permit Indian tribes to issue tax-exempt qualified Indian private activity bonds. Amends the Transportation Equity Act for the 21st Century to establish a set-aside for job access and reverse commute grants to Indian tribes and tribal organizations. Amends SSA title IV part A to provide for grants for: (1) improving the access of Indian families with children to dependable, affordable automobiles to improve their employment opportunities and access to training; and (2) tribal employment services program. Amends the Child Care and Development Block Grant Act of 1990 with respect to benefits of Indian children. Amends SSA title IV part A to ensure equitable State plan benefits and services access for each member of an Indian tribe or tribal organization domiciled in the State who is not eligible for tribal family assistance. Amends SSA title IV part A to provide for parity in treatment of Alaska natives with Indian tribes under the TANF program. Gives Indian tribes authority to receive funds under SSA title IV part E (Foster Care and Adoption Assistance). Amends SSA title XX (Block Grants to States for Social Services) to make an Indian tribe or tribal organization that administers a social services program eligible for block grant payments. Amends SSA title IV part A to direct the Secretary to conduct research on tribal family assistance programs and on efforts to reduce poverty among Indians.
Bill· SS. 756 (108th)referred
United States · United States Congress · 1 April 2003
Amends the Internal Revenue Code regarding qualified small issue bonds to: (1) increase the cap and capital expenditure amounts from $10 million to $20 million, with an inflation adjustment beginning in 2003; and (2) expand the definition of "manufacturing facility" to include certain biotech and software production.
Bill· SS. 755 (108th)referred
United States · United States Congress · 1 April 2003
Uniform Definition of Child Act of 2003 - Amends the Internal Revenue Code to provide a uniform definition of "child."
Bill· HRH.R. 1528 (108th)open
United States · United States Congress · 1 April 2003
Taxpayer Protection and IRS Accountability Act of 2003 - Amends the Internal Revenue Code (IRC) provisions concerning penalties and interest to provide for, among other things: (1) converting the penalty for failure to pay estimated tax into an interest provision; (2) the exclusion from gross income for interest on overpayments of income tax by individuals; (3) the abatement of interest on all erroneous refunds (currently, abated only in specified instances); and (4) revising and increasing the penalty for filing a frivolous tax return. Revises collection procedures provisions to, among other things: (1) require the review of installment agreements for partial collection at least once every two years; (2) extend from nine months to two years the time allowed to return property wrongfully levied; and (3) provide for a study of liens and levies. Revises tax administration provisions to, among other things: (1) provide disciplinary guidelines governing the misconduct of IRS employees; and (2) consolidate all judicial review of collection due process hearings to the United States Tax Court. Provides for the suspension of the tax exempt status of terrorist organizations. Revises confidentiality provisions to, among other things: (1) permit an individual no longer married to the individual with whom a joint return was filed to ask orally, as opposed to in writing, whether collection activities were attempted on the nonrequesting individual; (2) require compliance by contractors with confidentiality standards; and (3) notify a taxpayer if the Treasury Inspector General for Tax Administration determines a return was unlawfully inspected. Makes additional miscellaneous amendments to the IRC, including authorizing regulations regulating the conduct of enrolled agents. Increases the annual allocation for low-income taxpayer clinics. Amends the Job Creation and Worker Assistance Act of 2002 to provide for uniform applicability among states.
Bill· HRH.R. 1534 (108th)referred
United States · United States Congress · 1 April 2003
Child Protective Services Improvement Act - Amends title IV part B (Child-Welfare Services) of the Social Security Act (SSA) to entitle each qualified State (one that has in effect during a fiscal year a corrective action plan, and has documented for the Secretary of Health and Human Services the efforts made to develop community involvement in establishing such plan) to receive a grant from the Secretary for such fiscal year to carry out such plan. Entitles each qualified State to receive a bonus in the same specified amount from the Secretary, if the Secretary determines that, in the preceding fiscal year, the State made significant progress in achieving the goals of the corrective action plan. Requires the Secretary, acting through the Administration of Children and Families, to make grants to States to improve the quality of child welfare services by increasing the quality and capacity of their child welfare workforce or by increasing the coordination of their child welfare services. Provides for payment to States for expenditures for short-term training of staff of abuse and neglect courts and related persons, as well as persons employed by nonprofit child-serving agencies working with State or local agencies administering the State plan to keep children safe and provide permanent families for them. Requires the Secretary to award grants to eligible States and directly to Indian tribes to promote joint activities (designed to meet specified criteria) among Federal, State, and local public child welfare and drug abuse prevention and treatment agencies (and similar agencies providing services to children in Indian tribes) that focus on families with alcohol or drug abuse problems who come to the attention of the child welfare system. Amends SSA, with respect to qualifying children, to permit a State to opt to align eligibility requirements for foster care maintenance payments and adoption assistance with eligibility requirements of SSA title IV part A (Temporary Assistance for Needy Families) (TANF). Amends title IV part E (Foster Care and Adoption Assistance) of SSA to allow each State with an approved plan, at State option, to enter into kinship guardianship assistance agreements to provide payments on behalf of children under age 18 to grandparents and other relatives who have assumed legal guardianship of the children for whom they have cared as foster parents and for whom they have committed to care for on a permanent basis. Modifies requirements for child welfare demonstration projects to: (1) require the Secretary, under specified conditions, to consider authorizing projects designed to promote community partnerships for protecting children; (2) extend the Secretary's authority to approve demonstration projects through 2008; (3) remove the current cap (a maximum of ten per fiscal year) on the authorization of such projects; (4) prohibit a limit on the number of States that may be granted waivers to conduct same or similar projects or a limit on the number of waivers that may be granted to a single State for projects; (5) require the development of a streamlined process for consideration of amendments to and extensions of projects proposed by States; and (6) require the Secretary to make certain reports available to States or other interested parties concerning such projects. Makes appropriations for abuse prevention and adoption activities.
Bill· HRH.R. 1542 (108th)referred
United States · United States Congress · 1 April 2003
Whatever It Takes To Rebuild Act of 2003 - Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to: (1) authorize the President to make community disaster loans to State governments; (2) eliminate the $5 million limit on the amount of any such loan; and (3) prohibit the President from requiring the payment of any interest or principal on such a loan made to a State or local government which may suffer a substantial loss of tax and other revenues as a result of a major disaster caused by a terrorist attack. Provides that this Act shall apply to any major disaster occurring on or after October 30, 2000. Authorizes the President to make community disaster loans to New York City and the State of New York for tax and other revenue losses as a result of the major disaster caused by the terrorist attacks of September 11, 2001. Provides that the total amount of such loans shall be $8.8 billion or such greater amount as is determined by the President to be necessary to cover such losses. Prohibits the President from requiring the payment of any interest or principal on such loans.
Bill· HRH.R. 1549 (108th)referred
United States · United States Congress · 1 April 2003
Amends the Internal Revenue Code to restore, increase, and make permanent the exclusion from gross income for amounts received under qualified group legal services plans.
Bill· HRH.R. 1530 (108th)referred
United States · United States Congress · 1 April 2003
Small Insurance Company Inflation Adjustment Act - Amends Internal Revenue Code provisions concerning tax-exempt insurance companies (other than life insurance companies) to increase from $350,000 to $575,000 (adjusted annually for inflation) the maximum amount of premiums that may be written annually by such a company in order to remain tax-exempt. Raises the maximum amount of premiums that may be written annually by an insurance company (other than a life insurance company) to qualify for an alternative tax for small companies.
Bill· HRH.R. 1531 (108th)open
United States · United States Congress · 1 April 2003
Energy Tax Policy Act of 2003 - Amends the Internal Revenue Code to establish credits for the following: (1) residential solar energy property; (2) qualified fuel cell power plants; (3) energy efficiency improvements to existing homes; (4) construction of new energy efficient home; (5) combined heat and power system property; (6) production of low sulphur diesel fuel; and (7) producing oil and gas from marginal wells. Repeals: (1) the 4.3-cent per gallon diesel fuel excise taxes on railroads and inland waterway transportation; (2) phaseouts for qualified electric vehicle credit and the deduction for clean fuel-vehicles; and (3) for two years, the alternative minimum tax preference for intangible drilling costs for certain taxpayers and the minimum tax limitation on the oil recovery credit. Treats: (1) natural gas gathering lines as 7-year property; (2) natural gas distribution lines as 15-year property; and (3) electric transmission property treated as 15-year property. Extends and modifies the credits for: (1) electricity produced from renewable resources; (2) producing fuel from a nonconventional source. Provides for: (1) reduced motor fuel excise tax on certain mixtures of diesel fuel; (2) the expensing of capital costs incurred in complying with environmental protection agency sulfur regulations; (3) an increase in the barrel per day small refiner exception to oil depletion deduction; (4) treating of gain ratably over an 8-year period with respect to sales or dispositions to implement Federal energy regulatory commission or State electric restructuring policy; (5) modifications to the special rules for nuclear decommissioning costs; (6) the treatment of certain income of rural electric cooperatives; and (7) amortization, over a 2-year period, of delay rental payments and of geological and geophysical expenditures. Allows: (1) the prepayment of premium liability for coal industry health benefits; (2) generally, for the inapplicability of arbitrage rules to prepayments for natural gas; (3) the suspension, until December 31, 2006, of the limitation based on 65 percent of taxable income and of taxable income limit with respect to marginal production; and (4) certain business related energy credits against the regular and minimum tax.
Bill· HRH.R. 1536 (108th)referred
United States · United States Congress · 1 April 2003
Publicly Traded Partnership Equity Act of 2003 - Amends the Internal Revenue Code to include distributions from publicly traded partnerships as qualifying income of regulated investment companies. Excludes such distributions from the source-based inclusion limitation applicable to other partnerships. Applies specified passive activity provisions for publicly traded partnerships to regulated investment companies.
Bill· HRH.R. 1535 (108th)referred
United States · United States Congress · 1 April 2003
Amends the Internal Revenue Code concerning the applicable convention utilized in the accelerated cost recovery system to repeal the special rule where substantial property is placed in service during the last three months of a taxable year and the mid-quarter convention rule.
Bill· SS. 748 (108th)referred
United States · United States Congress · 31 March 2003
Amends the Internal Revenue Code to make the 10 percent additional tax on early distributions of pension plans inapplicable in the case of a "qualified public safety employee" receiving a specified type of benefit (DROP benefit) from a governmental pension plan. Defines "qualified public safety employee."
Bill· SS. 747 (108th)referred
United States · United States Congress · 31 March 2003
National Defense Authorization Act for Fiscal Year 2004 - Authorizes appropriations for the Department of Defense (DOD) and military construction for FY 2004. Authorizes appropriations to DOD for: (1) procurement, including for aircraft, missiles, weapons and tracked combat vehicles, ammunition, shipbuilding and conversion, the defense health program, and chemical agents and munitions destruction; (2) research, development, test and evaluation; (3) operation and maintenance, including defense working capital funds and the Armed Forces Retirement Home; and (4) active and reserve military personnel, including authorized end strengths. Sets forth provisions governing continuing military readiness activities on military lands and range preservation. Increases as of January 1, 2004, the rates of military basic pay. Extends certain bonus and special and incentive pay authorities. Authorizes an incentive bonus for conversion to undermanned military occupational specialties. Sets forth provisions or requirements concerning: (1) active and reserve military personnel policy; (2) military education and training; (3) military health care; (4) acquisition policy and management, including Buy American requirements, the temporary assignment to DOD of certain non-Government personnel, and the extension of the Defense Production Act of 1950; (5) DOD organization and management, including protection of the operational files of the National Security Agency; (6) space activities, including the provision of space surveillance network services to non-U.S. Governmental entities and launch and reentry services to commercial entities; (7) DOD civilian personnel policy; (8) matters relating to other nations, including the recognition of superior noncombat achievements by friendly foreign forces or foreign nationals and the expanded use of cooperative threat reduction funds; (9) homeland security, including the sale of chemical and biological defense articles and services to State and local governments; and (10) military construction and military family housing. Establishes a National Defense Heritage Foundation.
Bill· HRH.R. 1514 (108th)referred
United States · United States Congress · 31 March 2003
Amends the Internal Revenue Code to reduce the maximum capital gains rate for certain dispositions.
Bill· HRH.R. 1518 (108th)referred
United States · United States Congress · 31 March 2003
Amends the Internal Revenue Code to exclude from the gross income of members of the Armed Forces any "qualified bonus." Defines the term "qualified bonus" to mean an enlistment, accession, reenlistment, retention, or other bonus paid to a member of the Armed Forces of the United States in exchange for the agreement of the member to accept a commission as an officer, extend an active service commitment as an officer, enlist, reenlist, or extend an enlistment as an enlisted member in an active or reserve component, or enter into a reserve affiliation agreement.
Bill· HRH.R. 1523 (108th)referred
United States · United States Congress · 31 March 2003
Collegiate Housing and Infrastructure Act of 2003 - Amends the Internal Revenue Code to permit organizations organized and operated exclusively for charitable or educational purposes and which make collegiate housing and infrastructure improvement grants to continue to be treated as tax-exempt organizations so long as all of the active members of the recipient organization are full-time students at the college or university with which the recipient organization is associated.
Bill· HRH.R. 1513 (108th)referred
United States · United States Congress · 31 March 2003
Fuel Tax Equalization Credit for Substantial Power Takeoff Vehicles Act - Amends the Internal Revenue Code to provide a $250 credit for each qualified commercial power takeoff vehicle (certain highway vehicles designed to deliver ready mixed concrete or collect refuse or recyclables) owned by a taxpayer at the end of the year. Stipulates that such credit shall not be available for a vehicle used during the year by a governmental entity or a tax-exempt organization.
Bill· HRH.R. 1522 (108th)referred
United States · United States Congress · 31 March 2003
Amends the Internal Revenue Code to exclude from gross income amounts received as loan repayments under the National Health Service Corps Loan Repayment Program established under the Public Health Service Act.
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