Taxation

LEGISLATIVE BRANCH APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 21 May 2009

COMMERCE, JUSTICE, SCIENCE, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 21 May 2009

DEPARTMENTS OF LABOR, HEALTH AND HUMAN SERVICES, AND EDUCATION, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 21 May 2009

Vietnam Human Rights Act of 2009

United States · United States Congress · 21 May 2009

Vietnam Human Rights Act of 2009 - Prohibits the federal government from providing the government of Vietnam with nonhumanitarian development, trade, economic, and security assistance during any fiscal year that exceeds the amount of such assistance provided during FY2009, unless such increases are matched or exceeded by additional funding for programs focusing on human rights and democracy promotion. Authorizes the President to waive such requirements if increased U.S. nonhumanitarian assistance would promote the purposes of this Act or it is otherwise in the U.S. national interest. Prohibits the President from providing certain duty-free treatment for Vietnam until the President certifies to Congress that the government of Vietnam protects freedom of association and does not engage in violations of workers' rights. Authorizes the President to provide U.S. assistance through appropriate nongovernmental organizations and the Human Rights Defenders Fund for the support of individuals and organizations to promote human rights in Vietnam. Expresses the sense of Congress regarding diplomacy with the government of Vietnam. Declares it is U.S. policy: (1) to take such measures as are necessary to overcome the jamming of Radio Free Asia by the government of Vietnam; and (2) that educational and cultural exchange programs with Vietnam should promote progress toward freedom and democracy. Declares it is U.S. policy to offer refugee resettlement to Vietnam nationals (including members of the Montagnard ethnic minority groups) who were eligible for the Humanitarian Resettlement program, the Orderly Departure program, the Resettlement Opportunities for Vietnamese Returnees program, the Amerasian Homecoming Act of 1988, or any other U.S. refugee program, but who were deemed ineligible for reasons of administrative error or certain circumstances beyond their control.

Tax Equity for Health Plan Beneficiaries Act of 2009

United States · United States Congress · 21 May 2009

Tax Equity for Health Plan Beneficiaries Act of 2009 - Amends the Internal Revenue Code to: (1) exclude from an employee's gross income employer-provided accident and health plan benefits extended to a domestic partner or non-dependent, non-spouse beneficiary eligible to receive such benefits under an employer plan (i.e., "eligible beneficiary"); (2) exempt such benefits paid to eligible beneficiaries from applicable employment and unemployment taxes; (3) allow self-employed individuals a tax deduction for the health insurance costs of their eligible beneficiaries; (4) allow tax-exempt volutary employees' beneficiary associations to provide sick and accident benefits to the domestic partners and non-dependent, non-spouse beneficiaries of their members; and (5) allow reimbursement of the medical expenses of an eligible beneficiary from a health savings account (HSA). Directs the Secretary of the Treasury to provide guidance relating to reimbursements from a flexible spending arrangement and a health reimbursement arrangement attributable to an eligible beneficiary as defined by this Act.

School Building Fairness Act of 2009

United States · United States Congress · 21 May 2009

School Building Fairness Act of 2009 - Amends the Elementary and Secondary Education Act of 1965 (ESEA) to direct the Secretary of Education to allocate funds to states for competitive matching grants to local educational agencies (LEAs) for school repair, renovation, and construction. Reserves 1% of the grant funds for assistance to outlying areas and Indian schools. Requires each state, in awarding such grants to LEAs, to consider: (1) the percentage of poor children each LEA serves; (2) the condition of their public schools or need for additional schools; (3) the extent to which they will comply with certain green building standards; (4) their fiscal capacity to cover repairs, renovations, and construction without such a grant; and (5) the likelihood that they will maintain repaired, renovated, or newly constructed schools in good condition. Requires each state to award high-need and rural LEAs, in the aggregate, at least the same proportion of this Act's LEA funds for the state that they received of total LEA school improvement funds for the state under part A of Title I of the ESEA. Directs each state to reserve a portion of their allocation for a state-level database of public school facility inventory, condition, design, and utilization. Requires the National Center for Education Statistics to study and report to Congress on the condition of public elementary and secondary schools, including an analysis of trends in spending for their repair, renovation, and construction. Directs the Secretary to provide for the establishment of a clearinghouse of information on the best educational practices from nursery school through higher education, and the latest research regarding the construction, improvement, and maintenance of safe, healthy, and high-performance public schools.

A bill to amend the Internal Revenue Code of 1986 to provide taxpayer notification of suspected identity theft.

United States · United States Congress · 21 May 2009

Amends the Internal Revenue Code to require the Secretary of the Treasury to notify a taxpayer of: (1) any unauthorized use of such taxpayer's identity (suspected identity theft) the Secretary uncovers during an investigation of false or fraudulent statements or tax returns; and (2) any person criminally charged under such investigation. Requires such notification to be given to the taxpayer as soon as practicable and without jeopardizing a tax fraud investigation.

Small Business Paperwork Relief Act of 2009

United States · United States Congress · 21 May 2009

Small Business Paperwork Relief Act of 2009 - Amends the Paperwork Reduction Act to direct agency heads not to impose civil fines for first-time paperwork violations by small business concerns unless there is potential for serious harm to the public interest, the detection of criminal activity would be impaired, the violation is not corrected within six months, the violation is a violation of internal revenue law or a law concerning the assessment or collection of any tax, debt, revenue, or receipt, or the violation presents a danger to the public health or safety. Permits an agency to determine that a fine should not be imposed for a violation that presents a danger to public health or safety if the violation is corrected within 24 hours after receipt by the small business owner of notification of the violation. Makes this Act inapplicable to any violation by a small business of a requirement regarding the collection of information by an agency if the small business previously violated any requirement concerning the collection of information by that agency.

A bill to amend the Internal Revenue Code of 1986 to conform the definitions of qualifying expenses for purposes of education tax benefits.

United States · United States Congress · 21 May 2009

Amends the Internal Revenue Code to provide a uniform definition of higher education expenses for purposes of provisions allowing for: (1) penalty-free distributions from individual retirement accounts (IRAs) for education expenses; (2) tax exclusions for the value of college scholarships and for income from U.S. savings bonds used to pay education expenses; (3) the tax deduction for qualified tuition and related expenses; and (4) qualified tuition programs.

To amend title I of the Employee Retirement Income Security Act of 1974 to improve access and choice for entrepreneurs with small businesses with respect to medical care for their employees.

United States · United States Congress · 21 May 2009

Small Business Health Fairness Act of 2009 - Amends the Employee Retirement Income Security Act of 1974 (ERISA) to provide for establishment and governance of association health plans (AHPs), which are group health plans whose sponsors are trade, industry, professional, chamber of commerce, or similar business associations, and which meet certain ERISA certification requirements. Sets forth rules governing AHPs, including requirements relating to certification, sponsors and boards of trustees, participation and coverage, nondiscrimination, contribution rates, notice of voluntary termination, correction actions, and mandatory termination. Establishes the Association Health Plan Fund to be used by the Secretary of Labor to make payments to an insurer to maintain coverage for a plan if there is a reasonable expectation that, without such payments, claims would not be satisfied by reason of termination of coverage. Requires the Secretary to establish a Solvency Standards Working Group. Allows a state to impose a contribution tax on an association health plan that commenced operations in such state after the enactment of this Act. Preempts any state law that may preclude a health insurance issuer from: (1) offering health insurance coverage in connection with a certified AHP; or (2) offering health insurance coverage of the same policy type to other employers operating in the state that are eligible for coverage under such AHPs, whether or not such other employers are participating employers in such plan.

Military Children's School Investment Act

United States · United States Congress · 21 May 2009

Military Children’s School Investment Act - Amends the Impact Aid program (which compensates local educational agencies [LEAs] for the financial burden of federal activities affecting their areas) of the Elementary and Secondary Education Act of 1965 to authorize the Secretary of Education to award grants to LEAs that: (1) were eligible for Impact Aid in the prior fiscal year due to federally-connected children; and (2) are experiencing an enrollment increase of at least 250 or 10% consisting of certain federally-connected children whose arrival is due to military base closures and realignments or global rebasing, force structure changes or reductions, or actions initiated by the Secretary of Defense. Requires such grants to be used: (1) to construct new schools or expand existing schools to accommodate the influx of students; (2) repair or upgrade academic facilities; or (3) lease, with the Secretary's approval, buildings or portions of buildings from a private entity for additional school space.

Nonadmitted and Reinsurance Reform Act of 2009

United States · United States Congress · 21 May 2009

Nonadmitted and Reinsurance Reform Act of 2009 - Prohibits any state other than the home state of an insured from requiring a premium tax payment for nonadmitted insurance. Authorizes states to establish procedures to allocate among themselves the premium taxes paid to an insured's home state. Allows an insured's home state to require surplus lines brokers and certain insureds to file annually tax allocation reports detailing the portion of the nonadmitted insurance premiums attributable to properties, risks, or exposures located in each state. Declares that Congress intends that each state adopt a nationwide uniform requirements, forms, and procedures, such as an interstate compact, that provides for the reporting, payment, collection, and allocation of premium taxes for nonadmitted insurance. Subjects nonadmitted insurance solely to the regulatory requirements of the insured's home state. Declares that only an insured's home state may require a surplus lines broker to be licensed to conduct nonadmitted insurance business with respect to such insured. Prohibits a state from collecting fees relating to licensure of a surplus lines broker in the state unless it has a regulatory mechanism in effect for participation in the national insurance producer database of the National Association of Insurance Commissioners (NAIC), or any other equivalent uniform national database. Prohibits a state from establishing eligibility criteria for nonadmitted insurers domiciled in a U.S. jurisdiction except in conformance with the Non-Admitted Insurance Model Act, unless the state has adopted nationwide uniform requirements, forms, and procedures developed in accordance with this Act that include alternative nationwide uniform eligibility requirements. Prohibits a state from prohibiting a surplus lines broker from placing nonadmitted insurance with, or procuring nonadmitted insurance from, a nonadmitted insurer domiciled outside the United States and listed on the NAIC International Insurers Department Quarterly Listing of Alien Insurers. Prohibits a state from denying credit for reinsurance if the state of domicile of an insurer purchasing reinsurance (ceding insurer) recognizes credit for reinsurance for the insurer's ceded risk, and: (1) is either an NAIC-accredited state; or (2) has financial solvency requirements substantially similar to NAIC accreditation requirements. Reserves to reinsurer's state of domicile the sole responsibility for regulating the reinsurer's financial solvency if such state is either NAIC-accredited, or has financial solvency requirements substantially similar to NAIC. Prohibits a state from requiring a reinsurer to provide financial information other than that required to be filed with its NAIC-compliant domiciliary state.

Affordable Gas Price Act

United States · United States Congress · 21 May 2009

Affordable Gas Price Act - Declares without force or effect all provisions of existing federal law that prohibit spending appropriated funds to conduct oil or natural gas leasing and preleasing activities for any area of the Outer Continental Shelf. Revokes all existing withdrawals by the President under the authority of the Outer Continental Shelf Lands Act. Amends the Alaska National Interest Lands Conservation Act to repeal: (1) the withdrawal of public lands within the Coastal Plain from entry or appropriation under federal mining or mineral leasing laws; and (2) the prohibition against the production, leasing, and development of oil and gas from the Arctic National Wildlife Refuge (ANWR). Amends the National Environmental Policy Act of 1969 to shield from judicial review mandatory statements by certain federal officials regarding the environmental impact of federal actions upon the quality of the human environment. Amends the Internal Revenue Code to: (1) set forth additional incentives for investment in oil refineries; (2) suspend the tax on highway motor fuels when retail gasoline exceeds a certain benchmark; and (3) increase mileage reimbursement rates. Authorizes the President to extend normal trade relations treatment to the products of the Russian Federation and Kazakhstan.

No More Excuses Energy Act of 2009

United States · United States Congress · 21 May 2009

No More Excuses Energy Act of 2009 - Amends the Internal Revenue Code to: (1) allow the issuance of tax exempt facility bonds for the financing of domestic use oil refinery facilities; (2) extend the tax credit for producing electricity from renewable resources; (3) extend through 2018 the energy tax credit for solar energy; (4) set the rate of the excise tax on liquefied natural gas to 24.3 cents per energy equivalent of a gallon of diesel; (5) extend through 2010 the excise tax credit for alternative fuel; (6) allow tax credits for the production of electricity from nuclear energy and the production of fuel from certain onshore wells; and (7) repeal the minimum gas capture requirement for purposes of the carbon dioxide sequestration tax credit. Requires the President to designate at least 10 sites for oil or natural gas refineries on federal lands and make such sites available to the private sector for construction of refineries. Prohibits the Nuclear Regulatory Commission from denying an application for nuclear waste disposal on the grounds of present or future insufficient capacity. American-Made Energy and Good Jobs Act - Directs the Secretary of the Interior to establish and implement a competitive oil and gas leasing program in the Coastal Plain of Alaska. Repeals the prohibition against producing oil and gas from the Arctic National Wildlife Refuge. Sets forth requirements for the sale of oil and natural gas leases in the Coastal Plain, environmental protection, transportation easements, and royalty payments to Alaska. Establishes in the Treasury the Coastal Plain Local Government Impact Aid Assistance Fund to assist Alaska jurisdictions that are directly impacted by oil and gas exploration and production in the Coastal Plain.

To amend the Internal Revenue Code of 1986 to increase the age at which distributions from qualified retirement plans are required to begin and to extend the waiver of required minimum distribution rules for certain retirement plans and accounts through 2010.

United States · United States Congress · 21 May 2009

Amends the Internal Revenue Code to: (1) extend through 2010 the suspension of minimum distribution requirements for retirement plans; and (2) increase from 70 1/2 to 75 the age at which retirement plan beneficiaries must begin taking taxable distributions from their plans.

Tax Equity for Health Plan Beneficiaries Act of 2009

United States · United States Congress · 21 May 2009

Tax Equity for Health Plan Beneficiaries Act of 2009 - Amends the Internal Revenue Code to: (1) exclude from an employee's gross income employer-provided accident and health plan benefits extended to a domestic partner or non-dependent, non-spouse beneficiary eligible to receive such benefits under an employer plan (i.e., "eligible beneficiary"); (2) exempt such benefits paid to eligible beneficiaries from applicable employment and unemployment taxes; (3) allow self-employed individuals a tax deduction for the health insurance costs of their eligible beneficiaries; (4) allow tax-exempt volutary employees' beneficiary associations to provide sick and accident benefits to the domestic partners and non-dependent, non-spouse beneficiaries of their members; and (5) allow reimbursement of the medical expenses of an eligible beneficiary from a health savings account (HSA). Directs the Secretary of the Treasury to provide guidance relating to reimbursements from a flexible spending arrangement and a health reimbursement arrangement attributable to an eligible beneficiary as defined by this Act.

Energy-Efficient Commercial Roofs Act of 2009

United States · United States Congress · 21 May 2009

Energy-Efficient Commercial Roofs Act of 2009 - Amends the Internal Revenue Code to allow, through 2013, a tax credit for 30% of expenditures for the installation of commercial roofing that meets certain energy efficiency standards established by the American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE).

Education Tax Deduction for All Act of 2009

United States · United States Congress · 21 May 2009

Education Tax Deduction for All Act of 2009 - Amends the Internal Revenue Code to allow parents of children attending an elementary or secondary school a tax deduction equal to: (1) 25% of their state's average public education per pupil expenditure for each qualifying student attending public school; and (2) 100% of such expenditure for each student attending any other school, including a home school. Allows taxpayers who do not otherwise itemize their tax deductions to claim such deduction.

To amend the Internal Revenue Code of 1986 to make permanent the additional standard deduction for real property taxes for nonitemizers.

United States · United States Congress · 21 May 2009

Amends the Internal Revenue Code to make permanent the additional standard tax deduction for real property taxes.

SERVE Act of 2009

United States · United States Congress · 21 May 2009

Supporting Emergency Responders Volunteer Efforts Act of 2009 or the SERVE Act of 2009 - Amends the Internal Revenue Code to allow a $1,000 refundable tax credit for individuals who are bona fide volunteer members of a qualified volunteer emergency response organization who provide firefighting and prevention services, emergency medical services, and ambulance services.

To amend title 35, United States Code, to limit the patentability of tax planning methods.

United States · United States Congress · 21 May 2009

Amends federal patent law to deny a patent for a tax planning method. Defines "tax planning method" as any method for reducing, minimizing, or deferring tax liability (not including tax preparation software).

To amend the Internal Revenue Code of 1986 to temporarily expand the credit for first-time homebuyers to all homebuyers and to allow individuals a temporary refundable credit against income tax for the costs of refinancing acquisition indebtedness secured by their principal residence.

United States · United States Congress · 21 May 2009

Amends the Internal Revenue Code to allow until June 30, 2010: (1) a first-time homebuyer tax credit for all purchasers of a principal residence (not just first-time homebuyers); and (2) a refundable tax credit, up to $3,000, for the costs of refinancing a principal residence.

Municipal Market Liquidity Enhancement Act of 2009

United States · United States Congress · 21 May 2009

Municipal Market Liquidity Enhancement Act of 2009 - Amends the Federal Reserve Act to authorize the Federal Reserve Board, in unusual and exigent circumstances, by an affirmative vote of at least five members, to authorize any federal reserve bank to make advances to a special purpose vehicle or a designated corporate entity on the vehicle's or corporate entity's promissory notes that are secured to the bank's satisfaction by securities specified in this Act or by other forms of security. Restricts the use of such advances solely to financing the purchase by such a special purpose vehicle or designated corporate entity of variable rate demand obligations issued: (1) before enactment of this Act by a municipal securities issuer with the ability to issue a bond treated as a tax-exempt "state or local bond" under the Internal Revenue Code; (2) to refund variable rate demand obligations issued before enactment of this Act; or (3) to refinance auction rate securities. Allows the use of such advances also, in the alternative, to purchase short-term notes used for cash-management and other short-term borrowing needs issued by a municipal securities issuer. Requires any such purchase to be made under an agreement between the special purpose vehicle or designated corporate entity and the obligation or note issuer whereby the vehicle or corporate entity agrees to purchase obligations or notes that are made publicly available for purchase but are not otherwise purchased. Requires such advances also to bear interest at rates fixed from time to time by the federal reserve bank, subject to the review and determination of the Board. Amends the Emergency Economic Stabilization Act of 2008 (EESA) to state that the authority of the Secretary of the Treasury to take any action under such Act includes the authority to provide enhancement in connection with municipal securities whose purchase is financed under any facility designed to enhance the liquidity in the municipal market that is provided by the Board or any federal reserve bank. Amends the Internal Revenue Code to declare that any advances made by a federal reserve bank under this Act shall not be treated as a federal guarantee subject to federal tax (thus making them tax exempt).

New Markets Tax Credit Extension Act of 2009

United States · United States Congress · 21 May 2009

New Markets Tax Credit Extension Act of 2009 - Amends the Internal Revenue Code to: (1) extend the new markets tax credit through 2013; (2) provide for an inflation adjustment to the limitation amount for such credit after 2009; and (3) allow an offset against the alternative minimum tax (AMT) for such credit.

Timber Revitalization and Economic Enhancement Act of 2009

United States · United States Congress · 21 May 2009

Timber Revitalization and Economic Enhancement Act of 2009 - Amends the Internal Revenue Code to make permanent: (1) the reduction in the rate of tax on the net timber gain of corporations; and (2) rules for the treatment of timber real estate investment trust (REIT) gains, mineral royalty income, and prohibited transactions.

Renewable Energy Parity Act

United States · United States Congress · 21 May 2009

Renewable Energy Parity Act - Amends the Internal Revenue Code to eliminate after 2010 the reduction in the rate of the tax credit for electricity produced from open-loop biomass, small irrigation power, landfill gas, trash combustion, and hydropower facilities (thus allowing the same credit rate for all renewable resource facilities).

Home Buying Credit Expansion Act

United States · United States Congress · 21 May 2009

Home Buying Credit Expansion Act - Amends the Internal Revenue Code to: (1) extend the first-time homebuyer tax credit to all individuals who purchase a principal residence (currently, only first-time homebuyers as so defined); (2) extend such credit and the waiver of recapture requirements for such credit through 2010; and (3) expand the election to treat a purchase of a principal residence as made in a prior taxable year for purposes of such credit.

Telecommuter Tax Fairness Act of 2009

United States · United States Congress · 21 May 2009

Telecommuters Tax Fairness Act of 2009 - Prohibits a state from imposing an income tax on the compensation of a nonresident individual for any period in which such individual is not physically present in or working in such state or from deeming such nonresident individual to be present in or working in such state on the grounds that: (1) such individual is present at or working at home for convenience; or (2) such individual's work at home fails any convenience of the employer test or any similar test.

Service Members Home Ownership Act of 2009

United States · United States Congress · 21 May 2009

Service Members Home Ownership Act of 2009 - Amends the Internal Revenue Code to extend until December 1, 2010, the first-time homebuyer tax credit for members of the Armed Forces serving outside the United States for a period in 2009 before December 1, 2009, of not less than 90 days.

American Shipping Reinvestment Act of 2009

United States · United States Congress · 21 May 2009

American Shipping Reinvestment Act of 2009 - Amends the Internal Revenue Code to: (1) repeal shipping investment withdrawal tax rules; and (2) allow U.S. corporate shareholders an election to deduct dividends attributable to foreign base company shipping income received from a controlled foreign corporation.

Directing the Secretary of Defense to transmit to the House of Representatives the fiscal year 2010 30-year shipbuilding plan relating to the long-term shipbuilding strategy of the Department of Defense, as required by section 231 of title 10, United States Code.

United States · United States Congress · 21 May 2009

Directs the Secretary of Defense (DOD) to transmit to the House of Representatives all documents and records of internal discussions in possession of the Secretary and produced by the Secretary of the Navy or the Director of the Office of Management and Budget (OMB) concerning the FY2010 30-year shipbuilding plan and the DOD long-term shipbuilding strategy, as well as the related budget certification statement.

Directing the Secretary of Defense to transmit to the House of Representatives the fiscal year 2010 30-year aviation plan relating to the long-term aviation plans of the Department of Defense, as required by section 231a of title 10, United States Code.

United States · United States Congress · 21 May 2009

Directs the Secretary of Defense (DOD) to transmit to the House of Representatives all documents and records of internal discussions in possession of the Secretary and produced by the Secretary of a military department or the Director of the Office of Management and Budget (OMB) concerning the FY2010 30-year aviation plan and DOD long-term aviation plans, as well as related assessments.

DEPARTMENT OF DEFENSE AUTHORIZATION FOR APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 20 May 2009

State, Foreign Operations, and Related Programs Appropriations for Fiscal Year 2010

United States · United States Senate · 20 May 2009

[H.A.S.C. No. 111-68] NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 2010 AND OVERSIGHT OF PREVIOUSLY AUTHORIZED PROGRAMS BEFORE THE COMMITTEE ON ARMED SERVICES HOUSE OF REPRESENTATIVES ONE HUNDRED ELEVENTH CONGRESS FIRST SESSION

United States · United States House of Representatives · 20 May 2009

[H.A.S.C. No. 111-65] NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 2010 AND OVERSIGHT OF PREVIOUSLY AUTHORIZED PROGRAMS BEFORE THE COMMITTEE ON ARMED SERVICES HOUSE OF REPRESENTATIVES ONE HUNDRED ELEVENTH CONGRESS FIRST SESSION

United States · United States House of Representatives · 20 May 2009

DEPARTMENT OF DEFENSE AUTHORIZATION FOR APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 20 May 2009

FOREIGN RELATIONS AUTHORIZATION ACT, FISCAL YEARS 2010 AND 2011 AND PAKISTAN ENDURING ASSISTANCE AND COOPERATION ENHANCEMENT ACT OF 2009

United States · United States House of Representatives · 20 May 2009

[H.A.S.C. No. 111-66]NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 2010 AND OVERSIGHT OF PREVIOUSLY AUTHORIZED PROGRAMS BEFORE THE COMMITTEE ON ARMED SERVICES HOUSE OF REPRESENTATIVES ONE HUNDRED ELEVENTH CONGRESS FIRST SESSION

United States · United States House of Representatives · 20 May 2009

DEPARTMENT OF THE INTERIOR, ENVIRONMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 20 May 2009

Reuniting Families Act

United States · United States Congress · 20 May 2009

Reuniting Families Act - Amends the Immigration and Nationality Act to establish the fiscal year worldwide level of employment-based immigrants at 140,000 plus: (1) the previous year's unused visas; and (2) the number of unused visas from FY1992-FY2007. Establishes the fiscal year worldwide level of family-sponsored immigrants at 480,000 plus: (1) the previous year's unused visas; and (2) the number of unused visas from FY1992-FY2007. Revises the definition of "immediate relative" to: (1) mean a child, spouse, or parent of a U.S. citizen or lawful permanent resident (and for each family member of a citizen or resident, such individual's accompanying spouse or child), except that in the case of parents such citizens shall be at least 21 years old; (2) permit a widow or widower of a U.S. citizen or resident to seek permanent resident status if married at least two years at the time of the citizen's or resident's death or, if married less than two years, by showing through a preponderance of the evidence that the marriage was entered into in good faith and not solely to obtain an immigration benefit; and (3) include an alien who was the child or parent of a U.S. citizen or resident at the time of the citizen's or resident's death if the alien files a petition within two years after such date or prior to reaching 21 years old. Increases immigration visas for: (1) unmarried sons and daughters of U.S. citizens; and (2) brothers and sisters of U.S. citizens. Provides a 60,000 visa allocation for the unmarried sons and daughters of permanent resident aliens. Increases annual per country (10% of annual total) and dependent area (5% of annual total) limits for employment-based and family-sponsored immigrant visas. Expands specified family-unity exceptions to unlawful presence-based inadmissibility. Provides specified relief for orphans and spouses regarding: (1) petitions for immediate relative status; (2) parole eligibility; (3) permanent resident status adjustment; and (4) processing of immigrant visas. Exempts children of naturalized Filipino World War II veterans from worldwide or numerical immigrant limitations. Makes a minor child of an alien fiancee/fiance or of an alien spouse of a U.S. citizen eligible for derivative K-visa status provided that the child's age is determined using such child's age at the date that the petition to classify such child's parent as a K-visa alien is filed with the Secretary of Homeland Security. Authorizes the Secretary or the Attorney General to adjust the status of a finacee/fiance or alien spouse and any minor children (K-visa) to conditional permanent resident status if such alien marries the petitioner within three months after U.S. admission. Redefines "child" for purposes of titles I and II of the Act to include a stepchild under 21 years old. (Current law includes a stepchild who has not reached 18 years old at the time the marriage creating the status of stepchild occurred.)

REAP Act

United States · United States Congress · 20 May 2009

Renewable Energy Alternative Production Act or the REAP Act - Amends the Internal Revenue Code to allow: (1) a new tax credit for the production of non-electric energy from renewable resources; (2) an energy tax credit for investment in property used to replace non-electric energy at the production site for such energy; and (3) new clean renewable energy bond financing for renewable non-electiric energy production property.

Patients' Choice Act

United States · United States Congress · 20 May 2009

Patients' Choice Act - Requires the Secretary of Health and Human Services (HHS) to convene an interagency coordinating committee to develop a national strategic plan for prevention. Provides for health promotion and disease prevention activities consistent with such plan. Sets forth provisions governing the establishment and operation of state-based health care exchanges to facilitate the individual purchase of private health insurance and the creation of a market where private health plans compete for enrolles based on price and quality. Amends the Internal Revenue Code to allow a refundable tax credit for qualified health care insurance coverage. Replaces title XIX (Medicaid) of the Social Security Act with a program to provide grants to states for: (1) acute medical care assistance to otherwise qualified blind or disabled individuals, foster care children, low-income women with breast or cervical cancer, certain tuberculosis-infected individuals, and certain individuals currently covered; and (2) long-term care services and supports for qualified disabled and elderly populations. Repeals title XXI (State Children's Health Insurance Program) (CHIP, formerly known as SCHIP) of the Social Security Act. Amends the Public Health Service Act to require the Secretary to supplement the costs of private health insurance for eligible low-income families through the distribution of supplemental debit cards, which may be used for costs associated with health care and provide direct support in accessing health care. Requires the Secretary to establish and implement a competitive bidding mechanism to promote competition among Medicare Advantage plans and to increase the quality of care furnished under the plans. Requires benchmarks for such plans to be established solely through competitive bids. Sets forth programs to prevent Medicare fraud and abuse, including ending the use of social security numbers to identify Medicare beneficiaries. Allows the Secretary to award grants for the development, implementation, and evaluation of alternatives to current tort litigation for the resolution of disputes concerning injuries allegedly caused by health care providers or health care organizations. Requires the Secretary to promulgate regulations to provide for the certification and auditing of the banking of electronic medical records. Establishes: (1) a Health Care Services Commission to enhance the quality, appropriateness, and effectiveness of health care services and access to such services; and (2) the Office of the Forum for Quality and Effectiveness in Health Care. Terminates the Agency for Healthcare Research and Quality. Independent Health Record Trust Act of 2009 - Directs the Federal Trade Commission (FTC) to prescribe standards for the establishment, certification, operation, and interoperability of independent health record trusts. Requires the Secretary to: (1) permit Indians to receive health care through providers outside of the Indian Health Service; and (2) make payments for such care. Terminates the Federal Coordinating Council for Comparative Effectiveness Research.

STORAGE Act of 2009

United States · United States Congress · 20 May 2009

Storage Technology of Renewable and Green Energy Act of 2009 or the STORAGE Act of 2009 - Amends the Internal Revenue Code to: (1) allow a 20% energy tax credit for investment in energy storage property directly connected to the electrical grid (i.e., state systems of generators, transmission lines, and distribution facilities) and designed to receive, store, and convert energy to electricity and deliver such electricity for sale; (2) make such property eligible for new clean renewable energy bond financing; (3) allow a 30% energy tax credit for investment in energy storage property used at the site of energy storage; and (4) allow a 30% nonbusiness energy property tax credit for the installation of energy storage equipment in a principal residence.

OILSAVE Act

United States · United States Congress · 20 May 2009

Oil Independence, Limiting Subsidies, and Accelerating Vehicle Efficiency Act or the OILSAVE Act - Amends the Internal Revenue Code to: (1) allow a new tax credit for the purchase of fuel-efficient motor vehicles; (2) allow a business-related tax credit for the installation of fuel savings components in motor vehicles; and (3) revise the gas guzzler tax for automobiles with fuel economy ratings of less than 24.2 miles per gallon of gasoline (or equivalent amount of other fuel) consumed. Increases civil penalties for violations of manufacturer corporate average fuel economy (CAFE) standards. Amends the Energy Policy Act of 2005 to require: (1) the Administrator of the Environmental Protection Agency (EPA) to implement a program to support deployment of low-greenhouse gas and fuel-saving technologies; and (2) the Secretary of Commerce to define and collect data on characteristics of the U.S. truck fleet, with emphasis on data relating to fuel efficiency and greenhouse gas performance.

Promoting American Agricultural and Medical Exports to Cuba Act of 2009

United States · United States Congress · 20 May 2009

Promoting American Agricultural and Medical Exports to Cuba Act of 2009 - Prohibits the President from restricting direct transfers from a Cuban depository institution to a U.S. depository institution in payment for a product or agricultural commodity authorized for sale under the Trade Sanctions Reform and Export Enhancement Act of 2000. Directs the Secretary of Agriculture to provide information and technical assistance to U.S. agricultural producers, cooperative organizations, or state agencies to promote U.S. agricultural exports products to Cuba. Amends the Internal Revenue Code to: (1) increase the airport ticket tax for transportation between the United States and Cuba by $1; and (2) establish in the Treasury the Agricultural Export Promotion Trust Fund. Expresses the sense of Congress that the Secretary of State should issue temporary entry visas to Cuban nationals whose itinerary documents an intent to conduct activities, including phytosanitary inspections, relating to the purchase of U.S. agricultural commodities or products. Amends the Democracy Act of 1992 to repeal the requirement for onsite verification of certain medical exports to Cuba. Prohibits the President from regulating or prohibiting travel to or from Cuba by U.S. citizens or legal residents, or any of the transactions incident to such travel. States that: (1) any regulation restricting or prohibiting such travel shall have no effect; and (2) such prohibition shall not apply in time of war or armed hostilities between the United States and Cuba, or of imminent danger to the public health or the physical safety of U.S. citizens or legal residents. Amends the Department of Commerce and Related Agencies Appropriations Act, 1999 to repeal the prohibition on enforcement of rights to certain U.S. intellectual properties and such properties' transfer.

Energy Fairness for America Act

United States · United States Congress · 20 May 2009

Energy Fairness for America Act - Amends the Internal Revenue Code to: (1) deny a tax deduction for income attributable to the domestic production of oil, natural gas, or related products; (2) terminate the tax credit for producing crude oil and gas from marginal wells; (3) repeal the exception from passive activity rules for working interests in oil or gas property; (4) extend to seven years the amortization period for geological and geophysical expenditures; (5) terminate the tax deduction for intangible drilling and development costs; and (6) terminate the percentage depletion allowance for oil and gas wells.

REPAIR Act

United States · United States Congress · 20 May 2009

Renewable Energy Parity and Investment Remedy Act or REPAIR Act - Amends the Internal Revenue Code to eliminate after 2010 the reduction in the rate of the tax credit for electricity produced from open-loop biomass, small irrigation power, landfill gas, trash combustion, and hydropower facilities (thus allowing the same credit rate for all renewable resource facilities).

Generate Retirement Ownership Through Long-Term Holding Act of 2009

United States · United States Congress · 20 May 2009

Generate Retirement Ownership Through Long-Term Holding Act of 2009 - Amends the Internal Revenue Code to provide that no gain shall be recognized on the receipt of a capital gain dividend distributed by a regulated investment company if such dividend is automatically reinvested in additional shares of the company pursuant to a dividend reinvestment plan.

National Infrastructure Development Bank Act of 2009

United States · United States Congress · 20 May 2009

National Infrastructure Development Bank Act of 2009 - Establishes the National Infrastructure Development Bank as a wholly owned government corporation. Makes the Bank's Board of Directors responsible for monitoring and overseeing energy, environmental, telecommunications, and transportation infrastructure projects. Authorizes the Board to: (1) issue public benefit bonds and provide direct subsidies to infrastructure projects; (2) borrow on the global capital market and lend to entities and commercial banks for funding infrastructure projects; and (3) purchase, pool, and sell infrastructure-related loans and securities on such market. Requires the Board to establish criteria for determining project eligibility for financial assistance under this Act. Sets forth the duties of the Bank's executive committee and audit committee. Requires the Bank to establish a risk management committee, which shall: (1) create financial, credit, and operational risk management guidelines for the Bank; (2) set standards to ensure diversification of lending activities by both region and infrastructure project type; and (3) create conforming standards for infrastructure finance securities. Exempts all notes, debentures, bonds or other such obligations issued by the Bank, and the interest on or credits with respect to such bonds or other obligations, from state or local government taxation. Terminates the Bank after 15 years.