Taxation

Digital Goods and Services Tax Fairness Act of 2011

United States · United States Congress · 12 May 2011

Digital Goods and Services Tax Fairness Act of 2011 - Prohibits a state or local jurisdiction from imposing multiple or discriminatory taxes on or with respect to the sale or use of digital goods or services delivered or transferred electronically to a customer. Excludes from the definition of "digital service" telecommunications service, Internet access service, or audio or video programming service. Restricts taxation of digital goods and services to the retail sale of such goods and services and by the jurisdiction encompassing a customer's tax address. Prohibits the use of existing regulations or administrative rulings relating to the taxation of tangible personal property or other services to impose any tax on the sale or use of digital goods or services. Grants jurisdiction to federal district courts to prevent a violation of this Act, without regard to the amount in controversy or the citizenship of the parties. Expresses the sense of Congress that each state shall take reasonable steps to prevent multiple taxation of digital goods and services where a foreign country has imposed a tax on such goods and services.

Family Act of 2011

United States · United States Congress · 12 May 2011

Family Act of 2011 - Amends the Internal Revenue Code to allow an income-based tax credit for 50% of qualified infertility treatment expenses. Allows $13,360 of such expenses to be taken into account for purposes of such credit for all taxable years. Defines "qualified infertility treatment expenses" as amounts paid for the treatment of infertility via in vitro fertilization if such treatment is provided by a licensed physician, surgeon, or other medical practitioner and is administered with respect to a diagnosis of infertility by a physician licensed in the United States.

Reconnecting Youth to Prevent Homelessness Act of 2011

United States · United States Congress · 12 May 2011

Reconnecting Youth to Prevent Homelessness Act of 2011 - Amends part E (Foster Care and Adoption Assistance) of title IV of the Social Security Act (SSA) to require State part E plans to provide that the state shall have in effect such laws and procedures as are necessary to ensure that: (1) a child may not be placed in foster care under state responsibility solely because the family with which the child is living is homeless or living in substandard housing, and (2) the state will work with the family and state housing authorities to secure permanent housing for any family that includes a minor child and is homeless or at risk of becoming homeless. Requires the Comptroller General to report to appropriate congressional committees on state policies and practices regarding: (1) access to federally funded child welfare services by children who have attained age 13; and (2) consideration of runaway and homeless situations, as well as status as domestic minor victims of sex trafficking, as risk assessment factors for determining the appropriateness of placement in the child welfare system. Requires state part E plans to describe state policies and procedures regarding runaway or missing foster children. Directs the Secretary of Health and Human Services (HHS) to establish a demonstration project to develop multi-state working groups to conduct research and develop policy recommendations for the support and enhancement of long-term permanency planning for children in foster care. Directs the Secretary of Housing and Urban Development (HUD) to revise certain regulations to provide that individuals who have been under the state foster care system but are no longer because they have attained the age of majority, and who have attained, as well, a bachelor's degree or higher from an institution of higher education in the United States, qualify to purchase a home through the Good Neighbor Next Door Sales Program. Directs the Secretary of HHS to establish a demonstration project to develop programs focused on improving family relationships and reducing homelessness for lesbian, gay, bisexual, and transgender youth. Provides for extension of child welfare services to children between ages 18 and 21 who are under the responsibility of the state. Revises the John H. Chafee Foster Care Independence Program. Amends part A (Temporary Assistance for Needy Families) (TANF) to revise the requirement that the state provide adult-supervised living arrangements for teenage parents not yet living in such an arrangement. Suspends the five-year time limit on TANF assistance for parents under age 21 who are involved in education or training. Prohibits the imposition of sanctions under TANF with respect to minor parents unless the state has established procedures that help TANF recipients understand, avoid, or end sanctions, and has applied the procedures to the recipient. Requires the Secretary to study: (1) TANF recipients who are parents and have not attained age 20, and (2) a representative sample of low-income teen parents who are not TANF recipients. Amends the Internal Revenue Code to include homeless youth as a qualified targeted population for the work opportunity business income tax credit. Amends SSA title II and XVI (Supplemental Security Income [SSI]) to place specified limitations on the use of Social Security or SSI benefits paid to state or local government agencies serving as representative payees on behalf of foster children for state costs. Amends SSA title IV part E (Foster Care and Adoption Assistance) to require state agency screening of foster children for eligibility for Social Security and SSI benefits. Amends SSA title XVI with respect to determination of the unearned income of an individual (and his eligible spouse, if any) living in another person's household and receiving support and maintenance in kind from that person.

Free Trade With Cuba Act

United States · United States Congress · 12 May 2011

Free Trade With Cuba Act - Amends the Foreign Assistance Act of 1961 to repeal the embargo on trade with Cuba. Prohibits the exercise by the President with respect to Cuba of certain authorities conferred by the Trading With the Enemy Act and exercised on July 1, 1977, as a result of a specified national emergency. Makes ineffective any prohibition on exports to Cuba under the Export Administration Act of 1979. Authorizes the President to impose export controls with respect to Cuba and exercise certain authorities under the International Emergency Economic Powers Act only on account of an unusual and extraordinary threat to U.S. national security that did not exist before enactment of this Act. Repeals: (1) the Cuban Democracy Act of 1992; (2) the Cuban Liberty and Democratic Solidarity (LIBERTAD) Act of 1996; (3) the prohibition under the Food Security Act of 1985 against allocation of the annual sugar quota to any country unless its officials verify that it does not import for reexport to the United States any sugar produced in Cuba; and (4) the prohibition under the Department of Commerce and Related Agencies Appropriations Act, 1999 on transactions or payments respecting certain U.S. intellectual property. Amends the Trade Sanctions Reform and Export Enhancement Act of 2000 to remove Cuba from the list of state sponsors of terrorism subject to agricultural and medical export restrictions. Amends the Internal Revenue Code to terminate the denial of foreign tax credit with respect to Cuba. Authorizes common carriers to install and repair telecommunications equipment and facilities in Cuba, and otherwise provide telecommunications services between the United States and Cuba. Prohibits regulation or banning of travel to and from Cuba by U.S. citizens or residents, or of any transactions incident to travel. Directs the U.S. Postal Service to provide direct mail service to and from Cuba. Urges the President to take all necessary steps to conduct negotiations with the Government of Cuba to: (1) settle claims of U.S. nationals against Cuba for the taking of property, and (2) secure protection of internationally recognized human rights.

Promoting American Agricultural and Medical Exports to Cuba Act of 2011

United States · United States Congress · 12 May 2011

Promoting American Agricultural and Medical Exports to Cuba Act of 2011 - Prohibits the President from restricting direct transfers from a Cuban depository institution to a U.S. depository institution in payment for a product authorized for sale under the Trade Sanctions Reform and Export Enhancement Act of 2000. Directs the Secretary of Agriculture (USDA) 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. Authorizes the issuance of temporary entry visas to Cuban nationals to facilitate purchase of U.S. agricultural products. 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. Prohibits the President from regulating or prohibiting travel to or from Cuba by U.S. citizens or legal residents, or any of the transactions ordinarily incident to such travel, and any regulation restricting or prohibiting such travel shall have no effect, relating to: (1) accompanied personal baggage; (2) payment of living expenses and the acquisition of personal-use goods or services; (3) travel arrangements; (4) nonscheduled air, sea, or land voyage transactions, (such provision does not permit the carriage of articles other than accompanied baggage into Cuba or the United States); and (5) normal banking transactions. States that such provision 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. travelers. Amends the Cuban Democracy Act of 1992 to repeal the requirement for onsite verification of certain medical exports 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.

Gas Tax Holiday Act

United States · United States Congress · 12 May 2011

Gas Tax Holiday Act - Amends the Internal Revenue Code to suspend the excise tax on highway motor fuels for 45 days beginning 7 days after the enactment of this Act. Expresses the sense of Congress that consumers should immediately receive the benefit from the suspension of such tax (i.e., 18.4 cents per gallon tax reduction). Denies or limits for any company that is not a small, independent oil and gas company certain tax benefits for one year, including: (1) amortization of geological and geophysical expenditures; (2) the tax credits for producing oil and gas from marginal wells and for enhanced oil recovery costs; (3) the tax deductions for intangible drilling and development costs for oil and gas wells and for tertiary injectant expenses; (4) the percentage depletion allowance; (5) the exemption from limits on the deductibility of passive activity losses; and (6) the tax deduction for income attributable to domestic production activities relating to oil, natural gas, or any primary product thereof. Prohibits the use of the last-in, first-out (LIFO) accounting method by major integrated oil companies. Limits or denies the foreign tax credit and tax deferrals for amounts paid or accrued by a dual capacity taxpayer to a foreign country or U.S. possession for any period with respect to combined foreign oil and gas income. Defines "dual capacity taxpayer" as a person who is subject to a levy of a foreign country or U.S. possession and receives (or will receive) directly or indirectly a specific economic benefit from such county or possession. Directs the Secretary of the Treasury to extend the one-year denial of tax benefits to any company that is not a small, independent oil and gas company if revenues raised during that period are insufficient to cover the cost of suspending the excise taxes on higway motor fuels.

Digital Goods and Services Tax Fairness Act of 2011

United States · United States Congress · 12 May 2011

Digital Goods and Services Tax Fairness Act of 2011 - Prohibits a state or local jurisdiction from imposing multiple or discriminatory taxes on or with respect to the sale or use of digital goods or services delivered or transferred electronically to a customer. Excludes from the definition of "digital service" telecommunications service, Internet access service, or audio or video programming service. Restricts taxation of digital goods and services to the retail sale of such goods and services and by the jurisdiction encompassing a customer's tax address. Prohibits the use of existing regulations or administrative rulings relating to the taxation of tangible personal property or other services to impose any tax on the sale or use of digital goods or services. Grants jurisdiction to federal district courts to prevent a violation of this Act, without regard to the amount in controversy or the citizenship of the parties. Expresses the sense of Congress that each state shall take reasonable steps to prevent multiple taxation of digital goods and services where a foreign country has imposed a tax on such goods and services.

Mobile Workforce State Income Tax Simplification Act of 2012

United States · United States Congress · 12 May 2011

Mobile Workforce State Income Tax Simplification Act of 2011 - Limits state taxation of the wages or other remuneration of any employee who performs duties in more than one state to: (1) the state of the employee's residence; and (2) the state in which the employee is present and performing employment duties for more than 30 days. Exempts from the definition of "employee" for purposes of this Act a professional athlete or entertainer or certain public figures.

Lifelong Learning Accounts Act of 2011

United States · United States Congress · 12 May 2011

Lifelong Learning Accounts Act of 2011 - Amends the Internal Revenue Code to: (1) establish tax-exempt lifelong learning accounts to pay certain educational expenses, including tuition, fees, books, supplies, and information technology devices required for the education of, or courses of instruction of, the account beneficiary; (2) allow individuals between ages 18 and 71 an income-based tax credit for cash contributions to their lifelong learning accounts; (3) exclude from employee gross income employer contributions to a lifelong learning account; and (4) allow employers a tax credit for contributions made to the lifelong learning accounts of their employees and for administrative costs associated with small employer lifelong learning accounts.

Infrastructure Jobs and Energy Independence Act

United States · United States Congress · 12 May 2011

Infrastructure Jobs and Energy Independence Act - Deems the Draft Proposed Outer Continental Shelf Oil and Gas Leasing Program 2010-2015 issued by the Secretary of the Interior to be approved as a final oil and gas leasing program under the Outer Continental Shelf Lands Act. Deems the Secretary to have issued a final environmental impact statement for the Program under the National Environmental Policy Act of 1969. Directs the Secretary to: (1) conduct a lease sale in each outer Continental Shelf (OCS) planning area for which there is a commercial interest in purchasing federal oil and gas production leases; (2) prepare an inventory of U.S. offshore energy resources; and (3) promulgate regulations concerning the production of oil or gas resources of the OCS, including regulating the installation of surface facilities, mitigating the impact of such facilities on coastal vistas, and allowing onshore facilities to draw upon such resources that are within 10 miles of shore. Extends from three geographical miles to nine nautical miles a coastal state's allowable seaward boundary. Repeals the moratorium on oil and gas leasing in: (1) any area east of the Military Mission Line in the Gulf of Mexico; (2) any area in the Eastern Planning Area that is within 125 miles of the Florida coastline; and (3) specified areas within the Central Planning Area and within 100 miles of the Florida coastline. Requires the Secretary of the Interior to issue a final leasing plan for the Eastern Gulf of Mexico for all areas where there exists commercial interest in purchasing federal oil and gas leases for production. Specifies revenue sharing percentages for sums received from leasing offshore pursuant to this Act, including 30% for producing states. Prohibits revenues collected from leases prior to this Act's enactment from being affected by this Act. Gives the President authority to waive requirements relating to the approval of oil and natural gas activity deemed to be important to national interests. Amends the Clean Air Act to: (1) revise the definition of "renewable biomass" to include trees, tree residue, and slash and pre-commercial thinnings that are from forestlands on public lands; and (2) require new source review regulations relating to the construction of a new source or the modification of an existing source to provide that routine maintenance and repair do not constitute a modification of an existing source. Requires the Secretary of Energy (DOE) to: (1) implement a grant and loan program for the construction or modernization of coal fired generation units to enable use of technology to reduce greenhouse gases; (2) publish a plan to exchange a specified amount of light grade petroleum from the Strategic Petroleum Reserve for heavy grade petroleum plus additional cash bonus bids that reflect the difference in market value; and (3) set aside net proceeds from such exchange for the Energy Independence and Security Fund (to be established by this Act). Provides for Fund allocations to the Energy Transformation Acceleration Fund, specified Energy Efficiency and Renewable Energy accounts, the Weatherization Assistance Program, specified Fossil Energy Research and Development accounts, the Basic Energy Sciences account. Amends the Internal Revenue Code to: (1) extend through 2019 tax credits for energy conservation and production, including credits for producing electricity from renewable resources, alternative fuel vehicles and refueling property expenditures, residential energy efficiency and solar energy and fuel cell property expenditures, and biodiesel and renewable diesel used as fuel; (2) extend through 2018 the tax deduction for energy efficient commercial buildings; (3) increase the limitation on the issuance of new clean renewable energy bonds; (4) allow an additional tax deduction for the cost of installing mechanical insulation property; (5) extend through 2019 the tax credit for fuel cell motor vehicles, advanced lean burn technology motor vehicles, hybrid motor vehicles, alternative fuel motor vehicles, and plug-in conversions; (6) repeal the limitation on the number of hybrid and advanced lean-burn technology vehicles eligible for such credit; (7) extend through 2019 the tax credit for plug-in electric drive motor vehicles; (8) allow a new tax credit for the purchase of a motor vehicle identified by the Environmental Protection Agency (EPA) as the most efficient vehicle in its class; and (9) allow an excise tax credit through 2019 for alternative fuels and fuel mixtures involving compressed or liquefied natural gas or liquefied petroleum gas. Sets forth provisions concerning the use of electric drive vehicles and alternative fuel motor vehicles. Requires that at least 10% of the federal fleet be plug-in electric drive vehicles by FY2014, with such percentage increasing by at least 2% (up to 50%) each fiscal year. Directs states to permit light-duty plug-in electric drive vehicles and alternative fuel motor vehicles to use HOV lanes. Directs the Secretary of Energy to: (1) provide grants to assist local governments in the installation of recharging facilities for electric drive vehicles; and (2) guarantee loans for any purchaser of at least 5,000 battery systems that use advanced battery technology. Includes innovative low-carbon technology projects as projects eligible for loan guarantees made by the Secretary of Energy for innovative technologies. Requires programs or directives established by this Act concerning increasing diversification and efficiency of transportation and electric systems, but not extensions of tax credits, to be offset with funds in the Carbon Free Reserve.

Housing Finance Reform Act of 2011

United States · United States Congress · 12 May 2011

Housing Finance Reform Act of 2011 - Amends the Federal Housing Enterprises Financial Safety and Soundness Act of 1992 to authorize the Director of the Federal Housing Finance Agency (FHFA) to: (1) provide for the organization, incorporation, examination, operation, and regulation of housing finance guaranty associations (which may be corporations, mutual associations, partnerships, limited liability corporations, cooperatives, or other appropriate organizational forms); and (2) issue charters for them. Authorizes the Director, upon an organizer's application, to issue a special purpose charter if the operations of the proposed association would be limited to serving a particular mortgage market, such as multifamily housing, or a particular category of mortgage lenders, such as community banks. Authorizes national banks, state banks, trust companies, federal or state credit unions, or other banking organizations, including bank holding companies and savings and loan holding companies, to acquire an interest in an association, and hold or dispose of it, subject to the approval by the appropriate federal banking agency. Authorizes associations to purchase, hold, sell, and otherwise deal in conventional mortgages only for the purpose of: (1) creating a secondary market for them, including new conventional mortgage products; (2) facilitating their securitization; and (3) supporting mutlifamily housing. Prohibits an association from originating or servicing a mortgage or performing other specified actions. Directs the Director to establish an Office of Securitization within the FHFA to facilitate the securitization of conventional mortgages. Requires the Office to create, label, administer, and service FHFA securities issued by associations. Requires the Comptroller General to determine the market value of the catastrophic guarantee of FHFA securities, and the Director to establish a pricing structure for guarantee fees by associations, based on the market value study, that provides for a reasonable rate of return to associations. Exempts FHFA securities from registration under the Securities Act of 1933 and the requirements of the Securities Exchange Act of 1934. Requires the Director to require each association to disclose publicly information about the composition of each pool of mortgages backing any FHFA security it issues. Requires the Director to guarantee the timely payment of the principal and interest of FHFA securities (the catastrophic federal guarantee), pledged by the full faith and credit of the United States. States that a guarantee shall apply only if: (1) the issuing association has been placed into conservatorship or recievership by the Director, and (2) the Reserve Fund (established by this Act) lacks sufficient funds to make the required principal and interest payments. Requires the Director to: (1) establish an annual fee to be paid by associations for a guarantee issued in connection with FHFA securities issued by them, (2) impose and collect such fees through the Office of Securitization, (3) establish a Reserve Fund which shall be credited with all such fees, (4) impose a special assessment on associations to recoup all costs associated with any guarantee payments made, and (5) supervise all associations. Directs the Director to establish: (1) risk-based and leverage capital standards for associations, (2) standards for the management and operations of associations, and (3) underwriting standards for conventional mortgages purchased by an association. Requires the Director to prohibit any association from purchasing any conventional mortgage for which the maximum original principal obligation exceeds 150% of a figure determined according to a specified formula. Repeals affordable housing goals. Amends the Federal National Mortgage Association Charter Act and the Federal Home Loan Mortgage Corporation Act to subject the Federal National Mortgage Association (Fannie Mae) and the Federal Home Loan Mortgage Corporation (Freddie Mac) (government-sponsored enterprises or GSEs ) to state and local taxes. Directs the Director to issue regulations that require each GSE to: (1) reduce its total mortgage assets to not more than $250 billion within five years, and (2) increase guarantee fees. Requires the Director to place the GSEs into receivership no later than one year after five or more associations, two of which are not special purpose associations, have been chartered. Pledges the full faith and credit of the United States to the payment of all debt obligations of the enterprises and all mortgage-backed securities issued by the GSEs until they mature or are redeemed.

Building Our Clean Energy Future Now Act of 2011

United States · United States Congress · 12 May 2011

Building Our Clean Energy Future Now Act of 2011 - Providing Gas Price Relief Through Public Transportation Act of 2011 - Authorizes additional FY2011-FY2012 appropriations for formula grants to both urbanized and nonurbanized areas for the operating and capital costs of public transportation (including intercity bus service) equipment and facilities, but only if grant recipients: (1) reduce or do not increase fares, (2) do not reduce service, (3) expand service, (4) acquire clean fuel or alternative fuel vehicle-related equipment or facilities, or (5) establish or expand commuter matching services. Requires a 100% federal share of a grant project involving acquisition of clean fuel or alternative fuel vehicle-related equipment or facilities to comply with the Clean Air Act. Amends the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) to direct the Secretary of Transportation (DOT) to issue guidance on nationwide implementation of the transit pass transportation fringe benefits program for federal employees. Directs the Secretary to establish a pilot program to carry out vanpool demonstration projects. Amends the Internal Revenue Code to prohibit major integrated oil companies from taking income deductions for: (1) intangible drilling and development costs in the case of oil and gas wells; or (2) income attributable to domestic production, refining, processing, transportation, or distribution activities. Denies them also the last-in, first-out (LIFO) inventory method. Allows a tax credit for new qualified heavy natural gas or hybrid motor vehicles. Extends the alternative fuel vehicle refueling property credit to the refueling of non-highway hydrogen fuel cell vehicles. Establishes in the Treasury to Clean Energy Fund to support activities under this Act. Amends the Public Utility Regulatory Policies Act of 1978 to require each electric utility to develop a plan to support the use of plug-in hybrid electric vehicles and electric vehicles, including heavy-duty hybrid electric vehicles. Directs the Secretary of Energy (Secretary for the remainder of this bill) to establish a program, including financial assistance, to deploy and integrate plug-in electric drive vehicles in multiple regions. Advanced Vehicle Technology Act of 2011 - Directs the Secretary to conduct programs of basic and applied research, development, engineering, demonstration, and commercial application activities on: (1) materials, technologies, and processes with the potential to reduce or eliminate petroleum use and related emissions of the automotive and commercial vehicle sectors; (2) connectivity of vehicle and transportation systems; (3) advanced vehicle manufacturing technologies and practices; and (4) advanced technologies for medium- to heavy-duty commercial and transit vehicles. Requires the Secretary to: (1) make grants to demonstrate the integration of multiple advanced technologies on long-haul Class 8 truck and trailer platforms, (2) develop standard testing procedures and technologies to evaluate the performance of advanced heavy vehicle technologies, and (3) undertake a pilot program to improve total machine or system efficiency for heavy duty nonroad equipment.

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

United States · United States Congress · 12 May 2011

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

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

United States · United States Congress · 12 May 2011

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

Wounded Warrior Tax Equity Act of 2011

United States · United States Congress · 12 May 2011

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

Members of Congress Tax Accountability Act of 2011

United States · United States Congress · 12 May 2011

Members of Congress Tax Accountability Act of 2011 - Amends the Ethics in Government Act of 1978 to require Members of Congress to include in their annual financial disclosure reports the amount of any delinquent tax liability owed to the United States or any state or local government entity. Requires the appropriate congressional ethics committee to open an inquiry immediately into the tax delinquency of that Member to determine: (1) his or her total delinquent tax liability and reason for such delinquency, (2) whether the Member has a plan to eliminate it, and (3) whether it has reflected poorly on Congress. Requires such Member to arrange with the Secretary of the Senate or the Chief Administrative Officer of the House of Representatives, as appropriate, and the Internal Revenue Service (IRS) to have his or her salary reduced by an amount appropriate to pay the taxes owed to the United States within a reasonable time period.

Expressing the sense of the House of Representatives that the United States should end all subsidies aimed at specific energy technologies or fuels.

United States · United States Congress · 12 May 2011

Declares that the House of Representatives should: (1) provide no new energy subsidies by refusing any legislative proposal that includes new energy subsidy programs of any kind; (2) prohibit the expansion or extension of existing energy subsidies; (3) eliminate existing energy subsidies; and (4) begin tax simplification and reform by eliminating energy tax credits and deductions and reducing income tax rates.

DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 2012

United States · United States Senate · 11 May 2011

DEPARTMENTS OF LABOR, HEALTH AND HUMAN SERVICES, AND EDUCATION, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2012

United States · United States Senate · 11 May 2011

A bill to save at least $5,000,000,000 by consolidating some duplicative and overlapping Government programs.

United States · United States Congress · 11 May 2011

Requires the Director of the Office of Management and Budget (OMB), not later than 150 days after the enactment of this Act, to coordinate with the heads of federal agencies to: (1) use available administrative authority to eliminate, consolidate, or streamline federal programs and agencies with duplicative and overlapping missions as identified in the March 2011 Government Accountability Office (GAO) report entitled "Opportunities to Reduce Potential Duplication in Government Programs, Save Tax Dollars, and Enhance Revenue" and apply any savings towards deficit reduction; (2) report to Congress any legislative changes required to further eliminate, consolidate, or streamline such programs and agencies; (3) determine the total cost savings to each agency from the implementation of this Act; and (4) rescind from appropriate accounts the greater of $5 billion or the total amount of such cost savings.

Detaining Terrorists to Secure America Act of 2011

United States · United States Congress · 11 May 2011

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

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

United States · United States Congress · 11 May 2011

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

One Percent Spending Reduction Act of 2011

United States · United States Congress · 11 May 2011

One Percent Spending Reduction Act of 2011 - Amends the Balance Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to establish the aggregate projected outlay (outlay cap) (less net interest payments) for FY2012 at $3.382 billion, less 1%. Reduces each outlay cap for FY2013-FY2017 by 1% of the previous fiscal year's outlay cap. Requires the outlay cap for FY2018 and each subsequent fiscal year to be 18% of the gross domestic product (GDP) for that fiscal year as estimated by the Office of Management and Budget (OMB). Prohibits the outlay caps from being less than those for the preceding fiscal year for FY2019 and any ensuing fiscal year. Requires a sequestration by OMB within 45 days after the beginning of a fiscal year to eliminate any excess outlay amount. Prescribes requirements for Congressional Budget Office (CBO) and OMB sequestration preview reports and an OMB final sequestration report, accompanied by a presidential order detailing uniform spending reductions equal to the excess outlay amount. Requires the House and the Senate budget committees to report a resolution directing the committees of their respective chambers to change existing law to achieve the spending reductions outlined in the OMB August 20 report to meet the outlay limits, if a sequestration is projected. States that if, after November 15, a bill resulting in outlays for the current fiscal year is enacted that causes excess outlays, the excess outlays for the next fiscal year shall be increased by the amount or amounts of that breach. Repeals provisions of the Gramm-Rudman-Hollings Act terminating Pay-As-You-Go (PAYGO) enforcement mechanisms under such Act. Amends the Congressional Budget Act of 1974 to make it out of order in both chambers to consider any bill, joint resolution, amendment, or conference report that includes any provision that would cause the most recently reported, current outlay limits in the Gramm-Rudman-Hollings Act to be exceeded. Prescribes procedures for waiver or suspension of this rule.

Freedom to Invest Act of 2011

United States · United States Congress · 11 May 2011

Freedom to Invest Act of 2011 - Amends the Internal Revenue Code to: (1) extend the election allowed to a U.S. corporation to deduct dividends received from a controlled foreign corporation to the corporation's last taxable year beginning before the enactment of this Act or the first taxable year beginning during the one-year period beginning on such enactment date, and (2) reduce the amount of such tax deduction for corporations that fail to maintain specified employment levels for full-time U.S. employees.

Home Office Deduction Simplification Act

United States · United States Congress · 11 May 2011

Home Office Deduction Simplification 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.

Commuter Relief Act

United States · United States Congress · 11 May 2011

Commuter Relief Act - Amends the Internal Revenue Code to: (1) establish a uniform monthly benefit amount of $200 for all types of transportation fringe benefits (commuting reimbursements, transit passes, parking, and bicycle commuting reimbursements) and allow a cost-of-living adjustment for such benefit amount beginning after 2012; (2) make self-employed individuals eligible for transit pass fringe benefits; (3) require certain employers who have an average of 50 employees during the calendar year to offer a parking cash-out program under which an employer offers employees a cash allowance equal to the regular amount paid by the employer for parking; (4) allow a 10% business tax credit for investment in commuter vans with a seating capacity of at least 7, but not more than 15, adults that are placed in service before January 1, 2019; and (5) permit employees to exclude from gross income for income tax purposes transit passes and reimbursements of bicycle commuting expenses in the same month.

Providing for consideration of the bill (H.R. 754) to authorize appropriations for fiscal year 2011 for intelligence and intelligence-related activities of the United States Government, the Community Management Account, and the Central Intelligence Agency Retirement and Disability System, and for other purposes.

United States · United States Congress · 11 May 2011

Sets forth the rule for consideration of the bill (H.R. 754) to authorize appropriations for fiscal year 2011 for intelligence and intelligence-related activities of the United States Government, the Community Management Account, and the Central Intelligence Agency Retirement and Disability System.

GOVERNANCE, DEMOCRACY, HUMAN RIGHTS, AND THE MILLENNIUM CHALLENGE CORPORATION IN AFRICA: THE FISCAL YEAR 2012 PROPOSED BUDGET

United States · United States House of Representatives · 10 May 2011

DEPARTMENT OF HOMELAND SECURITY APPROPRIATIONS FOR FISCAL YEAR 2012

United States · United States Senate · 10 May 2011

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

United States · United States Senate · 10 May 2011

Close Big Oil Tax Loopholes Act

United States · United States Congress · 10 May 2011

Close Big Oil Tax Loopholes Act - Expresses the sense of the Senate that: (1) the President and Administration should be commended for recognizing the severity of high gas prices and for taking appropriate actions to help reduce gas prices; (2) Congress should take additional actions to complement the efforts of the President; (3) the Organization of Petroleum Exporting Countries (OPEC) should contribute to the stabilization of world oil markets and prices and reduce the burden of high gasoline prices by using existing idle oil production capacity to compensate for any supply shortages; and (4) U.S. economic, environmental, and national security depend on a sustained effort to reduce and eventually eliminate the dependence of the United States on oil. Amends the Internal Revenue Code to deny to oil companies with gross receipts in excess of $1 billion in a taxable year and an average daily worldwide production of crude oil of at least 500,000 barrels a year: (1) a foreign tax credit if such company is a dual capacity taxpayer, as defined by this Act; (2) the tax deduction for income attributable to domestic production of oil, natural gas, or primary products thereof; (3) the tax deduction for intangible drilling and development costs; (4) the percentage depletion allowance for oil and gas wells; and (5) the tax deduction for qualified tertiary injectant expenses. Amends the Energy Policy Act of 2005 to repeal the authority of the Secretary of the Interior to grant royalty relief (suspension of royalties) for natural gas production from deep wells and deep water oil and gas production in the Outer Continental Shelf. Dedicates any increased revenue generated by this Act to the reduction of a federal budget deficit or the public debt. Provides for compliance of the budgetary effects of this Act with the Statutory Pay-As-You-Go Act of 2010.

Sustainable Water Infrastructure Investment Act of 2011

United States · United States Congress · 10 May 2011

Sustainable Water Infrastructure Investment Act of 2011 - Amends the Internal Revenue Code to exempt from state volume caps private facility bonds for sewage and water supply facilities.

Volunteer Responder Incentive Protection Reauthorization Act of 2011

United States · United States Congress · 10 May 2011

Volunteer Responder Incentive Protection Reauthorization Act of 2011 - Amends Internal Revenue Code provisions allowing a tax exclusion for benefits paid to volunteer firefighters and emergency medical providers by states and local government by: (1) increasing the amount of benefits excludible, and (2) extending such tax exclusion through 2013.

SERVE Act of 2011

United States · United States Congress · 10 May 2011

Supporting Emergency Responders Volunteer Efforts Act of 2011 or the SERVE Act of 2011 - 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 fire department who provide firefighting, ambulance, or emergency medical services.

A bill to amend the Internal Revenue Code of 1986 to reform the rules relating to fractional charitable donations of tangible personal property.

United States · United States Congress · 10 May 2011

Amends Internal Revenue Code provisions relating to the tax deduction for donations of fractional interests in tangible personal property to: (1) permit donors to claim an increased deduction based upon the market value of subsequent gifts of fractional interests, (2) extend to 20 years the period in which donors of fractional interests must contribute their entire interest in donated property, and (3) require donors of fractional interests greater than $1 million to attach a statement of value obtained from the Internal Revenue Service (IRS) to their tax returns.

Art and Collectibles Capital Gains Tax Treatment Parity Act

United States · United States Congress · 10 May 2011

Art and Collectibles Capital Gains Tax Treatment Parity Act - Amends the Internal Revenue Code to: (1) eliminate the 28% capital gains tax rate for collectibles, thus allowing gain from the sale of collectibles (including art works) to be taxed at the 15% tax rate applicable to other investment property; and (2) allow the creator of a literary, musical, artistic, or scholarly property a fair market value tax deduction for the donation of such property to a tax-exempt organization, if properly appraised and donated no sooner than 18 months after its creation.

State Video Tax Fairness Act of 2011

United States · United States Congress · 10 May 2011

State Video Tax Fairness Act of 2011 - Prohibits any state from imposing a discriminatory tax on any means of providing multichannel video programming distribution services, including Internet protocol technology (or any successor protocol), direct broadcast satellite delivery, and cable television services. Defines a tax as discriminatory if the net tax imposed on one means of providing multichannel video service is higher than the net tax rate imposed on another. Applies this prohibition only to any tax imposed on or after January 1, 2011.

Segal AmeriCorps Education Award Tax Relief Act of 2011

United States · United States Congress · 10 May 2011

Segal AmeriCorps Education Award Tax Relief Act of 2011 - Amends the Internal Revenue Code to exclude from gross income any AmeriCorps educational awards provided under the National and Community Service Act of 1990.

Offending Oil Polluters Act of 2011

United States · United States Congress · 10 May 2011

Offending Oil Polluters Act of 2011 - Amends the Internal Revenue Code to deny all income tax credits and deductions to an offending oil polluter. Defines "offending oil polluter" to mean any person responsible for a vessel or a facility from which oil is discharged, unless such person: (1) has met all obligations under the Oil Pollution Act of 1990 to provide compensation for covered removal costs and damages; (2) was not found during the seven-year period after the first oil discharge to have committed willful or repeated violations under the Occupational Safety and Health Act of 1970; (3) was not convicted of a criminal violation for death or serious bodily injury; (4) did not have more than 10 fatalities at its facilities or refineries resulting from violations of federal or state health, safety, or environmental laws; and (5) was not required to pay fines of more than $10 million for violations of the Federal Water Pollution Control Act (commonly known as the Clean Water Act) or the Clean Air Act.

Gas Price Relief Act of 2011

United States · United States Congress · 10 May 2011

Gas Price Relief Act of 2011 - Directs the Secretary of the Treasury to distribute an equal amount of the revenues raised by this Act to each holder of a valid driver's license. Amends the Internal Revenue Code to require seven-year amortization of the geological and geophysical expenditures of covered large oil companies. Defines "covered large oil company" as a taxpayer which is a major integrated oil company or which has gross receipts in excess of $50 million in a taxable year. Denies certain tax benefits to any taxpayer that is not a small, independent oil and gas company, including: (1) the tax credits for producing oil and gas from marginal wells and for enhanced oil recovery, (2) expensing of intangible drilling and development costs in the case of gas wells and geothermal wells, (3) percentage depletion, (4) the tax deduction for qualified tertiary injectant expenses, (5) the exemption from limitations on passive activity losses, and (6) the tax deduction for income attributable to domestic production activities. Prohibits the use of the last-in, first-out (LIFO) accounting method by major integrated oil companies. Limits or denies the foreign tax credit and tax deferrals for amounts paid or accrued by a dual capacity taxpayer to a foreign country or U.S. possession for any period with respect to combined foreign oil and gas income. Defines "dual capacity taxpayer" as a person who is subject to a levy of a foreign country or U.S. possession and receives (or will receive) directly or indirectly a specific economic benefit from such county or possession.

Sustainable Water Infrastructure Investment Act of 2011

United States · United States Congress · 10 May 2011

Sustainable Water Infrastructure Investment Act of 2011 - Amends the Internal Revenue Code to exempt from state volume caps private facility bonds for sewage and water supply facilities.

Outer Continental Shelf Reform Act of 2011

United States · United States Congress · 9 May 2011

Outer Continental Shelf Reform Act of 2011 - Amends the Outer Continental Shelf Lands Act to prescribe a program of structural reform for management of the Outer Continental Shelf, including establishing two bureaus to carry out leasing, permitting, and safety and environmental regulatory functions. Directs the Secretary of the Interior to establish: (1) an office to carry out the royalty and revenue management functions, and (2) an Outer Continental Shelf Safety and Environmental Advisory Board. Authorizes the Secretary to: (1) recruit and directly appoint highly qualified critical technical personnel, upon a determination that there is a severe shortage of candidates or a critical hiring need for particular positions; and (2) approve reemployment of civilian retirees to carry out a critical functions under this Act. Directs the Secretary to: (1) prescribe and amend rules and regulations addressing operational safety and protection of the marine and coastal environment; (2) review bond and surety amounts every five years; (3) review royalty and rental rates; (4) review and report on the federal offshore oil and gas fiscal system; and (5) implement research and development to improve methodologies for characterizing resources of the Outer Continental Shelf and conditions affecting the ability to develop and use resources in a safe, sound, and environmentally responsible manner. Instructs the Secretary to develop and implement programs for: (1) analysis and dissemination of environmental and other resource data; (2) risk assessment to address technology and development issues associated with Outer Continental Shelf energy and mineral resource activities, including safety, environmental protection, and spill response; (3) review of alleged safety violations; and (4) the collection of a non-refundable inspection fee for deposit into the Ocean Energy Enforcement Fund (established under this Act). Cites conditions under which bids for a lease may be disqualified. Revises requirements governing explorations plans and drilling permits.

Family Account to Save on Transportation Act of 2011

United States · United States Congress · 9 May 2011

Family Account to Save on Transportation Act of 2011 - Amends the Internal Revenue Code to allow certain employer-provided transportation benefits (i.e., commuting and parking costs, transit passes) under tax-qualified flexible spending arrangements, for the two-year period beginning after the enactment of this Act..

Surface Transportation Safety Act of 2011

United States · United States Congress · 9 May 2011

Surface Transportation Safety Act of 2011 - Directs the Secretary of Transportation to modify certain federal regulations to: (1) allow fire services personnel to wear high visibility apparel meeting certain requirements, and (2) ensure that positive protective measures (including temporary longitudinal traffic barriers) are used to separate workers on highway construction projects from motorized traffic. Directs the Secretary to approve the use of federal-aid highway funds by a state for patented or proprietary items that further the goals of state strategic highway safety plans. Directs the Secretary to revise the Manual on Uniform Traffic Control Devices to include a standard for a minimum level of retroreflectivity for pavement markings on all public roads. Revises requirements for the highway safety improvement program to count installation, replacement, and upgrade of highway signs and pavement markings as a highway safety improvement project. Authorizes: (1) states to obligate highway safety improvement program funds apportioned to them for projects to maintain minimum levels of retroreflectivity in highway signs or pavement markings on public roads, regardless of whether such projects are included in state plans; and (2) a federal share of costs of 100% for such projects. Directs the Secretary to: (1) carry out a program to improve traffic signs and pavement markings for older drivers and pedestrians in all states; (2) review the safety of all highway-rail grade crossings in the United States and, based on such review, compile a list of the ten highway-rail grade crossings having the greatest need for safety improvements; (3) establish a national database of information on the safety of highway-rail grade crossings in the United States; and (4) allocate $20 million to each state with a population density of less than 20 persons per square mile for FY2012 and each subsequent fiscal year for rural highway safety improvement projects.

American Health Security Act of 2011

United States · United States Congress · 9 May 2011

American Health Security Act of 2011 - Establishes the State-Based American Health Security Program to provide every U.S. resident who is a U.S. citizen, national, or lawful resident alien with health care services. Requires each participating state to establish a state health security program. Eliminates benefits under: (1) titles XVIII (Medicare), XIX (Medicaid), and XXI (Children's Health Insurance) (CHIP, formerly known as SCHIP) of the Social Security Act; (2) the Federal Employees Health Benefits Program; and (3) TRICARE. Repeals provisions of the Patient Protection and Affordable Care Act (PPACA) related to health insurance coverage, including provisions concerning state health insurance exchanges. Requires each state health security program to prohibit the sale of health insurance in that state that duplicates benefits provided under the program. Establishes the American Health Security Standards Board to: (1) develop policies, procedures, guidelines and requirements to carry out this Act; (2) establish uniform reporting requirements and quality performance standards; (3) provide for an American Health Security Advisory Council; and (4) establish a national health security budget specifying the total federal and state expenditures to be made for covered health care services. Establishes the American Health Security Quality Council to: (1) review and evaluate practice guidelines, standards of quality, performance measures, and medical review criteria; and (2) develop minimum competence criteria. Creates the Center for American Health Security Innovation to accelerate the implementation of new models of care that would improve patient care, improve population health, and lower costs. Establishes the Office of Primary Care and Prevention Research within the Office of the Director of the National Institutes of Health (NIH). Creates the American Health Security Trust Fund and appropriates to it specified tax liabilities and current health program receipts, including premium assistance credits under PPACA.

Reuniting Families Act

United States · United States Congress · 6 May 2011

Reuniting Families Act - Amends the Immigration and Nationality Act (INA) 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-FY2011. 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-FY2011. Revises the definition of "immediate relative" to: (1) mean a child, spouse, or parent of a U.S. citizen or the spouse or child of a 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 an 80,640 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. Filipino Veterans Family Reunification Act - 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 (DHS). 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.) Amends INA to include a "permanent partner" within the scope of such Act. Revises provisions regarding: (1) priority date retention; (2) false claims and misrepresentations; and (3) waiver eligibility for widows, widowers, and orphans. Defines "permanent partner" as an individual 18 or older who: (1) is in a committed, intimate relationship with another individual 18 or older in which both individuals intend a lifelong commitment; (2) is financially interdependent with the other individual; (3) is not married to, or in a permanent partnership with, anyone other than the individual; (4) is unable to contract with the other individual a marriage cognizable under this Act; and (5) is not a first, second, or third degree blood relation of the other individual. Defines "permanent partnership" as the relationship existing between two permanent partners. Defines "alien permanent partner" as the individual in a permanent partnership who is being sponsored for a visa.

OFFICE OF COMMERCIAL SPACE TRANSPORTATION'S FISCAL YEAR 2012 BUDGET REQUEST

United States · United States House of Representatives · 5 May 2011

LEGISLATIVE PROPOSALS IN THE UNITED STATES DEPARTMENT OF HOUSING AND URBAN DEVELOPMENT'S FISCAL YEAR 2012 BUDGET

United States · United States Senate · 5 May 2011

Fighting Fraud to Protect Taxpayers Act of 2011

United States · United States Congress · 5 May 2011

Fighting Fraud to Protect Taxpayers Act of 2011 - Amends the 21st Century Department of Justice Appropriations Authorization Act to establish, as a separate account in the Department of Justice (DOJ) Working Capital Fund, a supplemental fraud fighting account. Authorizes the Attorney General to: (1) credit, as an offsetting collection to that account, up to .5% of all amounts collected pursuant to DOJ civil debt collection litigation activities; and (2) use amounts in that account for the cost of the investigation and conduct of criminal, civil, or administrative proceedings relating to fraud offenses. Amends the False Claims Act to provide that the cost of prosecutions under such Act shall be credited to the appropriations accounts of the executive agency from which the funds used for the costs were paid. Amends the federal criminal code to: (1) permit the Attorney General, the Deputy Attorney General, or an Assistant Attorney General (currently, only a U.S. attorney ) to bring an interlocutory appeal from a district court decision or order suppressing or excluding evidence or requiring the return of seized property in a criminal proceeding; (2) extend the international money laundering statute to tax evasion and tax fraud crimes; (3) expand the prohibition against trafficking in a password through which a protected computer may be accessed without authorization; (4) permit the prosecution of federal mail fraud offenses in any district in which an act in furtherance of the offense is committed; (5) expand the authority of the United States Secret Service to conduct undercover investigative operations; and (6) make the prohibition against fraud and related activity in connection with identification documents (identity theft) applicable to organizations (e.g., corporations). Directs the Attorney General to report annually on False Claims Act settlements.

A bill to amend the Internal Revenue Code of 1986 to repeal the reduction in the deductible portion of expenses for business meals and entertainment.

United States · United States Congress · 5 May 2011

Amends the Internal Revenue Code to increase the income tax deduction for business meals and entertainment expenses from 50% to 80% of such expenses after 2011.