Taxation

To prohibit the Secretary of the Interior from revising the approved oil and gas leasing program for fiscal years 2017 through 2022.

United States · United States Congress · 28 April 2017

This bill prohibits the Department of the Interior from revising the approved Outer Continental Shelf Oil and Gas Leasing Program for FY2017-FY2022. (Interior approved the Bureau of Ocean Energy Management's proposed final Outer Continental Shelf Oil and Gas Leasing Program for FY2017-FY2022 on January 17, 2017.)

Community Protection and Preparedness Act of 2017

United States · United States Congress · 28 April 2017

Community Protection and Preparedness Act of 2017 This bill requires the Department of Transportation (DOT), annually, to impose a $1,500 fee for each DOT-111 specification railroad tank car used to transport Class 3 flammable liquids during the previous fiscal year that did not meet DOT-117, DOT-117P, or DOT-117R specifications at the time it was used. Such fee shall be paid by each person who causes such liquids to be transported by such car in commerce and not by the railroad carrier that transports such liquids. Collected fees shall be deposited into a Rail Account established within the Oil Spill Liability Trust Fund and shall be available only for: the payment of removal and remediation costs and other costs, expenses, claims, and damages related to an accident or incident involving the transportation of Class 3 flammable liquids by rail; and DOT grants to states and Indian tribes to develop emergency plans and to train regional hazardous material emergency response teams and public employees responding to such an accident or incident. The Pipeline and Hazardous Materials Safety Administration shall issue a final rule relating to the notice of proposed rulemaking issued on July 29, 2016, "Hazardous Materials: Oil Spill Response Plans and Information Sharing for High-Hazard Flammable Trains." Necessary amounts are authorized for the Federal Railroad Administration to hire at least two additional track safety specialists per region. DOT shall: assess the adequacy of railroad track inspections, training provided to railroad track inspectors and related personnel, railroad compliance with federal track safety regulations, and federal oversight of railroad track safety; and evaluate the leading causes of track defects, particularly along train routes traversed by passengers and hazardous materials.

Clean Vehicles Incentive Act of 2017

United States · United States Congress · 28 April 2017

Clean Vehicles Incentive Act of 201 7 This bill amends the Internal Revenue Code to allow certain businesses a general business tax credit for the cost of certain clean-fuel vehicle property and the use of clean-burning fuel if the businesses are located in areas designated as nonattainment areas under the Clean Air Act or have qualified clean-fuel vehicle property that is used substantially within a nonattainment area. The bill also allows a new qualified hybrid motor vehicle tax credit for hybrid vehicles placed in service after December 31, 2016, by an eligible business if substantially all of the use of the vehicle is in a nonattainment area.

Commuter Access Reform Act

United States · United States Congress · 28 April 2017

Commuter Access Reform Act This bill amends the Internal Revenue Code to treat any qualified alternative commuter transportation service as a qualified transportation fringe benefit that is excluded from an employee's gross income when it is provided by an employer. A "qualified alternative commuter transportation service" is transportation in a commuter vehicle provided by a transportation network company if the service: (1) is designed to provide prearranged rides to passengers who consent to share the ride in whole or in part; and (2) is between the employee's residence, place of employment, or a mass transit facility, including any portion of the distance. A "transportation network company" is an entity that uses a digital network to connect riders to drivers affiliated with the entity to transport the rider using a vehicle owned, leased, or otherwise authorized for use by the driver to a point chosen by the rider. The benefit is subject to a limit on the aggregate amount of transportation fringe benefits for parking and a qualified alternative commuter transportation service that may be excluded from gross income.

Child and Dependent Care Tax Credit Improvement Act of 2017

United States · United States Congress · 28 April 2017

Child and Dependent Care Tax Credit Improvement Act of 201 7 This bill amends the Internal Revenue Code, with respect to the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent, to: (1) increase to $126,000, the adjusted gross income threshold level above which such credit is incrementally reduced; (2) increase the dollar limit on the allowable amount of such credit; (3) allow an inflation adjustment to the adjusted gross income threshold and the maximum credit amounts, beginning after 2018; and (4) make such credit refundable.

[H.A.S.C. No. 115-38] HEARING ON NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 2018 AND OVERSIGHT OF PREVIOUSLY AUTHORIZED PROGRAMS BEFORE THE COMMITTEE ON ARMED SERVICES HOUSE OF REPRESENTATIVES ONE HUNDRED FIFTEENTH CONGRESS FIRST SESSION

United States · United States House of Representatives · 27 April 2017

MILITARY CONSTRUCTION, VETERANS AFFAIRS, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2018

United States · United States Senate · 27 April 2017

100 by '50 Act

United States · United States Congress · 27 April 2017

100 by '50 Act This bill calls for the United States to aggressively reduce carbon pollution as rapidly as practicable and achieve 100% clean and renewable energy by 2050. It provides financial support (e.g., grant programs and loans) for clean and renewable energy, including support for affordable zero-emission vehicle-based public transportation, solar energy, and energy efficiency retrofits in homes. The bill provides job training, unemployment compensation, health benefits, and pension and other benefits and services to adversely affected workers employed in the fossil fuel energy sector. The bill amends the Public Utility Regulatory Policies Act of 1978 to create annual caps on fossil fuel electricity beginning in 2022 and ending in 2050 when it is phased out. The Department of Energy (DOE) must establish a grant program for energy storage and dispatchable energy technologies. The bill provides financial incentives (e.g., tax credits and grants) for clean and renewable energy, energy efficiency improvements, and energy storage. The bill amends the Clean Air Act to establish a zero-emission vehicle standard. In addition, it establishes: (1) a carbon fee to transition the commercial aviation, maritime transportation, and rail sectors away from fossil fuel usage; (2) grant programs for zero-emission vehicles; (3) a national highway decarbonization grant program; and (4) tax credits for electric vehicles, hybrid trucks, biofuels, and alternative fuels. DOE must also establish a zero-emission residential and commercial heating grant program. The bill: (1) terminates specified fossil fuel subsidies, and (2) creates a climate duty for carbon-intensive products imported from other countries. The Department of the Treasury must issue climate bonds. The proceeds of the bonds must be deposited in the Climate Fund, which may be used to carry out the bill.

Military Pay Protection Act of 2017

United States · United States Congress · 27 April 2017

Military Pay Protection Act of 2017 This bill requires the Department of the Treasury, during a government shutdown, to make available to the Department of Defense (DOD) and to the Department of Homeland Security (DHS), in the case of the Coast Guard, such amounts as necessary to continue to provide: (1) pay and allowances to members of the Army, Navy, Air Force, Marine Corps, and Coast Guard, including reserve components, who perform active service during the shutdown and, at DOD's discretion, to DOD civilian and contractor personnel providing direct support to such members; and (2) funding necessary to prevent interruptions or delays in the performance of domestic disaster relief and recovery operations during the shutdown. The bill defines "government shutdown" as any portion of a fiscal year for which funds have not been appropriated for such purposes.

Directing certain officials of the executive branch to provide information to the House of Representatives that will enable the House to meet its constitutional responsibility to conduct oversight of the executive branch by investigating potential conflicts of interests of President Donald J. Trump.

United States · United States Congress · 27 April 2017

Declares that the House of Representatives directs President Trump to: (1) transmit to the House of Representatives copies of any document, correspondence, or other communication in possession of the Executive Office of the President that refers or relates to his proposal to maintain an interest in his business holdings while turning over day-to-day operation of those interests to his sons Donald J. Trump, Jr., and Eric Trump; and (2) provide visitor logs for the White House and Mar-A-Lago to the House Committee on Oversight and Government Reform. Requires such committee to hold ongoing votes on reporting the logs' contents to the full House. Directs: (1) the Department of the Treasury to provide the House Committee on Ways and Means with the tax return information of Donald J. Trump for tax years 2007 through 2016 for review in closed executive session, and (2) such committee to hold a vote on reporting such information to the full House. Directs the Office on Government Ethics to publish any waiver or exception granted to any federal officer or employee to the January 28, 2017, executive order entitled "Ethics Commitments by Executive Branch Appointees." Directs the General Services Administration to provide the oversight committee with any legal analysis supporting its March 23, 2017, conclusion that Trump International Hotel in Washington, DC may maintain its lease with the federal government, despite an express prohibition on elected officials taking part in the lease.

Marketplace Fairness Act of 2017

United States · United States Congress · 27 April 2017

Marketplace Fairness Act of 201 7 This bill authorizes each member state under the Streamlined Sales and Use Tax Agreement (the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002) to require all sellers not qualifying for a small-seller exception (applicable to sellers with annual gross receipts in total U.S. remote sales not exceeding $1 million) to collect and remit sales and use taxes with respect to remote sales under provisions of the agreement, but only if such agreement includes minimum simplification requirements relating to the administration of the tax, audits, and streamlined filing. The bill defines "remote sale" as a sale of goods or services into a state in which the seller would not legally be required to pay, collect, or remit state or local sales and use taxes unless provided by this bill. The bill also prohibits states from beginning to exercise the authority granted by this bill for a specified period after enactment.

Remote Transactions Parity Act of 2017

United States · United States Congress · 27 April 2017

Remote Transactions Parity Act of 201 7 This bill authorizes each member state under the Streamlined Sales and Use Tax Agreement (the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002) to require all remote sellers not qualifying for a small remote seller exception to collect and remit sales and use taxes with respect to remote sales under provisions of the agreement, but only if such agreement includes minimum simplification requirements relating to the administration of the tax, audits, and streamlined filing. States that have not adopted the agreement must adopt and implement minimum simplification requirements for the administration of sales and use taxes in order to require the collection of such taxes. Under the remote seller exception, a state may only require the collection of sales and use taxes by a remote seller if the seller: (1) has gross annual receipts exceeding specified amounts, which are phased in from $10 million for the first year following the effective date, to $5 million for the second year, and $1 million for the third year; or (2) utilizes an electronic marketplace for the purpose of making products or services available for sale to the public. The bill defines "remote sale" as a sale that originates in one state and is sourced to another state in which the seller would not legally be required to pay, collect, or remit state or local sales and use taxes without the authority provided by this bill. The bill also prohibits states from beginning to exercise the authority granted by this bill for a specified period after enactment.

Providing for consideration of the joint resolution (H.J. Res. 99) making further continuing appropriations for fiscal year 2017, and for other purposes.

United States · United States Congress · 27 April 2017

Sets forth the rule for consideration of the joint resolution (H.J. Res. 99) making further continuing appropriations for fiscal year 2017.

Government Shutdown Prevention Act

United States · United States Congress · 27 April 2017

Government Shutdown Prevention Act This bill provides specified continuing appropriations to prevent a government shutdown if any appropriations measure for a fiscal year has not been enacted before the beginning of the fiscal year, or a joint resolution making continuing appropriations is not in effect. The appropriations are provided to continue to fund programs, projects, and activities for which funds were provided in the preceding fiscal year.

Solar EDGE Act

United States · United States Congress · 27 April 2017

Solar Expansion of Distributed Generation Exponentially Act or the Solar EDGE Act This bill amends the Internal Revenue Code to increase for 2 years tax credits that apply to solar property with a nameplate capacity of less than 20 kilowatts. The increases apply to the investment tax credit and the tax credit for residential energy efficient property expenditures.

Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act

United States · United States Congress · 27 April 2017

Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act This bill amends the Internal Revenue Code, with respect to the work opportunity tax credit, to: change the credit for summer youth employees to a credit for youth employees who will be employed for not more than 20 hours per week during any period between September 16 and April 30 in which the individual is regularly attending any secondary school, increase the amount of the credit for youth employees, and expand the credit to include at-risk youth. An "at-risk youth" is any individual who is certified by the designated local agency as: having attained age 16 but not age 25 on the hiring date, having not regularly attended specified schools or been employed during the six-month period preceding the hiring date, and not readily employable by reason of lacking a sufficient number of basic skills. The term also includes individuals who have been certified as having attained the age of 16 but not age 21 on the hiring date and as an eligible foster child who was in foster care during the 12-month period ending on the hiring date. The bill also extends until December 31, 2019, the designation period for certain tax-favored empowerment zones.

ECORA Act of 2017

United States · United States Congress · 27 April 2017

Enhancing Credit Opportunities in Rural America Act of 2017 or the ECORA Act of 2017 This bill amends the Internal Revenue Code to exclude from gross income interest received by a lender from real estate loans secured by agricultural real estate or by a leasehold mortgage (with a status as a lien) on agricultural real estate. Agricultural real estate includes real property that is substantially used for the production of one or more agricultural products. It also includes any single family residence that is: (1) the principal residence of its occupant, (2) located in a rural area which is not within a Metropolitan Statistical Area and has a population of 2,500 or less; and (3) is purchased or improved with the proceeds of a loan secured by property used for the production of one or more agricultural products.

To amend the Internal Revenue Code of 1986 to clarify the treatment of certain retirement plan contributions picked up by governmental employers.

United States · United States Congress · 27 April 2017

This bill amends the Internal Revenue Code to permit the treatment of certain employer contributions made to public retirement plans as picked up by a governmental employing unit regardless of whether the participating employee is allowed to make an irrevocable election between the application of two alternative benefit formulas involving the same or different levels of employee contributions.

Fishing Equipment Tax Relief Act of 2017

United States · United States Congress · 27 April 2017

Fishing Equipment Tax Relief Act of 2017 This bill amends the Internal Revenue Code to reduce from 10% to 3% the excise tax rate that applies to the sale of portable, electronically-aerated bait containers by the manufacturer, producer, or importer.

Agriculture Environmental Stewardship Act of 2017

United States · United States Congress · 27 April 2017

Agriculture Environmental Stewardship Act of 2017 This bill amends the Internal Revenue Code to allow energy tax credits through 2021 for investments in: (1) qualified biogas property, or (2) qualified manure resource recovery property. The bill also permits new clean renewable energy bonds to be used for such properties. "Qualified biogas property" comprises a system that: (1) uses anaerobic digesters or other specified processes to convert biomass into a gas which is at least 52% methane, and (2) captures the gas for use as a fuel. The term includes property that cleans and conditions the gas for use as a fuel. "Qualified manure resource recovery property" comprises a system that uses specified processes to recover the nutrients nitrogen and phosphorus from a non-treated digestate or animal manure by reducing or separating at least 50% of the nutrients, excluding any reductions during the incineration, storage, composting, or field application of the non-treated digestate or animal manure. The term also includes certain processing equipment. The Department of the Treasury must enter into an agreement with the National Renewable Energy Laboratory for a study of biogas and report to Congress on the study.

A bill to prohibit the Secretary of the Interior from revising the approved oil and gas leasing program for fiscal years 2017 through 2022.

United States · United States Congress · 27 April 2017

This bill prohibits the Department of the Interior from revising the approved Outer Continental Shelf Oil and Gas Leasing Program for FY2017-FY2022. (Interior approved the Bureau of Ocean Energy Management's proposed final Outer Continental Shelf Oil and Gas Leasing Program for FY2017-FY2022 on January 17, 2017.)

Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act

United States · United States Congress · 27 April 2017

Helping to Encourage Real Opportunities (HERO) for At-Risk Youth Act This bill amends the Internal Revenue Code, with respect to the work opportunity tax credit, to: change the credit for summer youth employees to a credit for youth employees who will be employed for not more than 20 hours per week during any period between September 16 and April 30 in which the individual is regularly attending any secondary school, increase the amount of the credit for youth employees, and expand the credit to include at-risk youth. An "at-risk youth" is any individual who is certified by the designated local agency as: having attained age 16 but not age 25 on the hiring date, having not regularly attended specified schools or been employed during the six-month period preceding the hiring date, and not readily employable by reason of lacking a sufficient number of basic skills. The term also includes individuals who have been certified as having attained the age of 16 but not age 21 on the hiring date and as an eligible foster child who was in foster care during the 12-month period ending on the hiring date. The bill also extends until December 31, 2019, the designation period for certain tax-favored empowerment zones.

A bill to amend the Internal Revenue Code of 1986 to permanently extend the Indian coal production tax credit.

United States · United States Congress · 27 April 2017

This bill amends the Internal Revenue Code to make permanent the tax credit for Indian coal that is produced by the taxpayer at an Indian coal production facility and sold to an unrelated person.

Paying a Fair Share Act of 2017

United States · United States Congress · 27 April 2017

Paying a Fair Share Act of 201 7 This bill amends the Internal Revenue Code to require an individual taxpayer whose adjusted gross income exceeds $1 million (high-income taxpayer) to pay a minimum tax rate of 30% of the excess of the taxpayer's adjusted gross income over the taxpayer's modified charitable contribution deduction for the taxable year (tentative fair share tax). The amount of the tax is the excess (if any) of the tentative fair share tax over the excess of: (1) the sum of the taxpayer's regular tax liability, the alternative minimum tax (AMT) amount, and the payroll tax for the taxable year; over (2) certain tax credits. The bill provides for a phase-in of such tax and requires an inflation adjustment to the $1 million income threshold for taxable years beginning after 2018. The bill also expresses the sense of the Senate that Congress should enact tax reform that repeals unfair and unnecessary tax loopholes and expenditures, simplifies the tax system, and makes sure that the wealthiest taxpayers pay a fair share of taxes.

DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 2018

United States · United States Senate · 26 April 2017

Insurance Company Tax Modernization and Parity Act of 2017

United States · United States Congress · 26 April 2017

Insurance Company Tax Modernization and Parity Act of 2017 This bill amends the Internal Revenue Code to allow affiliated life and non-life insurance companies to file consolidated tax returns. The bill also allows: (1) a phase-in of the full application of losses of affiliated non-life insurance companies against the taxable income of an affiliated life insurance company for taxable years beginning after December 31, 2017, and before January 1, 2024, and (2) an automatic waiver of the five-year waiting period applicable to affiliated non-life insurance companies for offset of their losses against life insurance company income.

Making further continuing appropriations for fiscal year 2017, and for other purposes.

United States · United States Congress · 26 April 2017

This joint resolution amends the Continuing Appropriations Act, 2017 to provide continuing FY2017 appropriations for most federal agencies through the earlier of May 5, 2017, or the enactment of the applicable appropriations legislation. It is commonly referred to as a continuing resolution (CR) and prevents a partial government shutdown that would otherwise occur after the existing CR expires on April 28, 2017, because 11 of the 12 FY2017 regular appropriations bills that fund the federal government have not been enacted. (The Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017 was signed into law on September 29, 2016.) The CR also amends the Surface Mining Control and Reclamation Act of 1977 to extend through May 5, 2017, a provision that provides health care benefits for certain retired miners and their families.

Unauthorized Spending Accountability Act of 2017

United States · United States Congress · 26 April 2017

Unauthorized Spending Accountability Act of 2017 This bill establishes a three-year budgetary level reduction schedule with respect to unauthorized programs funded through the annual appropriations process. The term "budgetary level" refers to an allocation provided to the congressional appropriations committees under section 302(a) of the Congressional Budget Act of 1974 by a congressional budget resolution or a deeming resolution. The schedule applies to programs included in the Congressional Budget Office's annual report listing programs that are funded through the appropriations process and have an authorization of appropriations that has either expired or will expire during the year. For the first year after a program's authorization has expired, the bill requires the budgetary level to be reduced by 10% of the funds appropriated for the program in the expiring fiscal year. The bill then requires reductions of 15% in the second and third years before terminating the program at the end of the third unauthorized year. Programs that are reauthorized during the three-year period are exempt from the budgetary level reductions if the reauthorization contains a sunset provision limiting the authorization of appropriations period to no more than three years. The bill establishes the Spending and Accountability Commission to review all mandatory spending programs and submit to Congress a legislative proposal to establish an authorization cycle for discretionary spending programs. The commission may recommend legislation to replace the budgetary level reductions required by this bill with reductions in mandatory spending. The commission's reauthorization schedule must limit reauthorizations to three years, include the budgetary level reductions established by this bill, and establish a mechanism for replacing the budgetary level reductions with reductions to mandatory spending programs. The House of Representatives must consider the commission's proposal using specified expedited legislative procedures.

Taxpayer Protection Act of 2017

United States · United States Congress · 26 April 2017

Taxpayer Protection Act of 2017 This bill amends the Internal Revenue Code to establish additional requirements and procedures for collecting taxes, regulating tax preparers, responding to identity theft, and assisting low-income taxpayers. The bill repeals the authority of the Internal Revenue Service (IRS) to contract with private companies to collect federal tax debts. It also excludes from the gross income of an individual up to $10,000 of income from the discharge of a debt over the individual's lifetime. The bill requires the statute of limitations for a taxpayer's case to continue to run during a pending application for assistance from the National Taxpayer Advocate. The bill also: establishes limitations on IRS levies of retirement accounts, suspends the time limit for returning wrongfully levied property if a taxpayer is financially disabled, increases the grace period for withdrawing a frivolous return, and repeals the requirement to submit a partial payment with an offer-in-compromise to settle a tax liability. The IRS must: (1) notify taxpayers regarding suspected identity theft and related criminal charges, (2) establish a single point of contact for identity theft victims, (3) permit its employees to refer taxpayers to low-income taxpayer clinics, and (4) notify taxpayers who are eligible for the Earned Income Tax Credit. The IRS may regulate paid tax return preparers and disclose returns or return information necessary to publish decisions related to tax return preparer misconduct. The bill provides additional funding to the IRS for Taxpayer Services and increases the funding that the IRS may allocate to low-income taxpayer clinics.

End Government Shutdowns Act

United States · United States Congress · 26 April 2017

End Government Shutdowns Act This bill provides specified continuing appropriations to prevent a government shutdown if any appropriations measure for a fiscal year has not been enacted before the beginning of the fiscal year or a joint resolution making continuing appropriations is not in effect. The appropriations are provided to continue to fund programs, projects, and activities for which funds were provided in the preceding fiscal year.

Paying a Fair Share Act of 2017

United States · United States Congress · 26 April 2017

Paying a Fair Share Act of 201 7 This bill amends the Internal Revenue Code to require an individual taxpayer whose adjusted gross income exceeds $1 million (high-income taxpayer) to pay a minimum tax rate of 30% of the excess of the taxpayer's adjusted gross income over the taxpayer's modified charitable contribution deduction for the taxable year (tentative fair share tax). The amount of the tax is the excess (if any) of the tentative fair share tax over the excess of: (1) the sum of the taxpayer's regular tax liability, the alternative minimum tax (AMT) amount, and the payroll tax for the taxable year; over (2) certain tax credits. The bill provides for a phase-in of such tax and requires an inflation adjustment to the $1 million income threshold for taxable years beginning after 2018. The bill also expresses the sense of the House of Representatives that Congress should enact tax reform that repeals unfair and unnecessary tax loopholes and expenditures, simplifies the tax system, and makes sure that the wealthiest taxpayers pay a fair share of taxes.

Congressional Pay for Performance Act of 2017

United States · United States Congress · 26 April 2017

Congressional Pay for Performance Act of 2017 This bill withholds the salaries of Members of a house of Congress for specified time periods if the house has not: (1) agreed to a budget resolution for the upcoming fiscal year by May 15 of any calendar year, or (2) passed each of the regular appropriations bills for the upcoming fiscal year by July 31 of any calendar year.

Refundable Child Tax Credit Eligibility Verification Reform Act of 2017

United States · United States Congress · 26 April 2017

Refundable Child Tax Credit Eligibility Verification Reform Act of 2017 This bill amends the Internal Revenue Code to require taxpayers who are claiming the refundable portion of the child tax credit to include their Social Security number on their tax return.

American Renewable Fuel and Job Creation Act of 2017

United States · United States Congress · 26 April 2017

American Renewable Fuel and Job Creation Act of 2017 This bill amends the Internal Revenue Code to modify and extend: (1) the income tax credit for biodiesel and renewable diesel used as fuel, and (2) the excise tax credit for biodiesel fuel mixtures. The bill: (1) makes the credits available to domestic producers of the fuels rather than the policy under current law of providing a mixture credit to the blender of the fuel, (2) increases the income tax credit for certain small biodiesel producers, and (3) extends the credits through 2020.

STATE, FOREIGN OPERATIONS, AND RELATED PROGRAMS APPROPRIATIONS FOR FISCAL YEAR 2018

United States · United States Senate · 25 April 2017

Western Area Power Administration Transparency Act

United States · United States Congress · 25 April 2017

Western Area Power Administration Transparency Act This bill directs the Western Area Power Administration (WAPA) to establish a pilot project to provide increased transparency for its customers. WAPA must publicly display on its website specific information dating back to FY2008, including rates charged by power systems to customers for power and transmission services, the amount of capacity or energy sold by power systems and a detailed accounting at the functional and budget activity level of all its expenditures and capital costs by region and for the headquarters office. Additionally, WAPA must annually update the information it provides on the website, including the changes it publishes, the reasons for the changes and the amount of the unobligated balances it retains at the end of the prior fiscal year within each marketing area and at headquarters. The pilot project shall terminate in seven years.

Invest in Rural Small Business Act of 2017

United States · United States Congress · 25 April 2017

Invest in Rural Small Business Act of 2017 This bill amends the Small Business Act to modify the definition of qualified Historically Underutilized Business Zone (HUBZone) small business concern to reduce from 35% to 33% the number of a small firm's employees required to live within a HUBZone. The HUBZone program is expanded to include a qualified area located outside of an urbanized area with a population of 50,000 or less (covered area) designated by the Small Business Administration (SBA) in response to a petition by the governor of a state, the District of Columbia, or a U.S. territory. The SBA: may designate as a HUBZone, in response to a governor's petition, a covered area that has an average unemployment rate at least 120% of the average U.S. or state unemployment rate, whichever is less; shall establish procedures to ensure that it accepts petitions from all states each fiscal year and give an interested governor technical assistance before a petition is filed; and must approve or deny, within 60 days upon receipt, a small business concern's application for certification as a qualified HUBZone small business concern.

Donald J. Trump Wealth Tax Act of 2017

United States · United States Congress · 25 April 2017

Donald J. Trump Wealth Tax Act of 2017 This bill imposes a 14.25% tax on any U.S. citizen, resident, or applicable trust with a net worth that exceeds $10 million. The tax applies to the portion of the net worth that exceeds $10 million, excluding the value of any principal residence and its indebtedness.

Conrad State 30 and Physician Access Reauthorization Act

United States · United States Congress · 25 April 2017

Conrad State 30 and Physician Access Reauthorization Act This bill amends the Immigration and Nationality Technical Corrections Act of 1994 to extend the J-1 visa waiver program (Conrad state 30/medical services in underserved areas) through September 30, 2021. The bill sets forth specified employment protections and contract requirements for alien physicians working in underserved areas, including: (1) a six-month status extension for a physician whose application his been denied by an oversubscribed state and who then agrees to work in an undersubscribed state, and (2) an allowable adjustment from a J-1 to an H-1B visa (specialty workers with a permitted U.S. stay of up to six years) for a physician fulfilling waiver requirements. The bill permits a state, under specified circumstances, to recapture a waiver slot lost to another state if a physician working in a health facility accepts employment with such a facility in another state. The number of alien physicians that a state may be allocated is increased from 30 to 35 per fiscal year under specified circumstances. The bill provides for: (1) additional increases or decreases based upon demand, and (2) up to three visa waivers per fiscal year per state for physicians in academic medical centers. Dual intent is permitted for an alien coming to the United States to receive graduate medical education or training or to take examinations required for graduate medical education or training.

Right Start Child Care and Education Act of 2017

United States · United States Congress · 25 April 2017

Right Start Child Care and Education Act of 2017 This bill amends the Internal Revenue Code to: (1) increase the rates and maximum allowable amount of the tax credit for employer-provided child care facilities; (2) increase the eligibility threshold amount and rate of the household and dependent care tax credit and make such credit refundable; (3) allow a new $2,000 tax credit for child care providers who hold a bachelor's degree in early childhood education, child care, or a related degree and who provide at least 1,200 hours of child care services in a taxable year; and (4) increase the tax exclusion for employer-provided dependent care assistance.

To amend the FAA Modernization and Reform Act of 2012 and title 49, United States Code, with respect to disadvantaged business enterprises, and for other purposes.

United States · United States Congress · 25 April 2017

This bill amends the FAA Modernization and Reform Act of 2012 to extend through FY2017 and periodically thereafter the requirement that the Office of the Inspector General of the Department of Transportation report annually to Congress on the number of new small business concerns owned and controlled by socially and economically disadvantaged individuals, including those owned by veterans, that participated in the programs and activities of the Federal Aviation Administration (FAA). The list of the top 25 and bottom 25 large and medium hub airports giving disadvantaged small business concerns opportunities to participate in FAA programs and activities, which each such report must contain, shall be drawn only from large and medium hub airports participating in the airport disadvantaged business enterprise (DBE) program. The Department of Transportation shall develop a training program for FAA employees providing guidance and training to entities that certify a small business as a small business concern owned and controlled by socially and economically disadvantaged individuals. Applications for authority to impose a passenger facility charge at a covered airport shall include a detailed description of the airport's good faith efforts to contract with DBEs and small businesses (including those owned by veterans). Beginning in FY2017, the FAA shall require a covered airport to report annually on the number of new DBEs that were awarded a contract or concession during the previous fiscal year. The FAA shall update annually DBE-Connect (or any successor online reporting system) to include information on the number of new DBEs awarded a contract or concession at a covered airport during the previous fiscal year. The FAA shall: ensure that each covered airport tracks the number of complaints alleging failure of payment to DBE firms performing contract work at that airport, take actions to assess and improve airport compliance with prompt payment regulations, and make such assessment available on an appropriate FAA website.

Sinai Service Recognition Act

United States · United States Congress · 25 April 2017

Sinai Service Recognition Act This bill amends the Internal Revenue Code to require a qualified hazardous duty area to be treated in the same manner as a combat zone for certain tax provisions. A "qualified hazardous duty area" is the Sinai Peninsula of Egypt if a member of the Armed Forces performs services in such location that qualify for special pay for duty subject to hostile fire or imminent danger. The requirement applies to specified tax provisions relating to: the special rule where a deceased spouse was in missing status; the exclusion from gross income of certain combat pay of members of the Armed Forces; income taxes of members of the Armed Forces on death; combat zone-related deaths of members of the Armed Forces; the definition of wages relating to combat pay for members of the Armed Forces; the taxation of phone service originating from a combat zone from members of the Armed Forces; joint tax returns where an individual is in missing status; and additional time for individuals serving in combat zones to file returns, pay taxes, and perform other specified acts.

To amend the Internal Revenue Code of 1986 to provide an exception from certain reporting requirements with respect to the foreign accounts of individuals who live abroad.

United States · United States Congress · 25 April 2017

This bill amends the Internal Revenue Code, with respect to reporting requirements that apply to foreign financial institutions and individuals with foreign financial assets, to create exceptions for the foreign accounts of certain U.S. residents or citizens living abroad.

BASIC Act

United States · United States Congress · 25 April 2017

Budgetary Accuracy in Scoring Interest Costs Act of 2017 or the BASIC Act This bill amends the Congressional Budget and Impoundment Control Act of 1974 to require any cost estimates prepared by the Congressional Budget Office or the Joint Committee on Taxation to include the cost of servicing the public debt.

SEAL Act

United States · United States Congress · 25 April 2017

Shrinking Emergency Account Losses Act of 2017 or the SEAL Act This bill amends the Internal Revenue Code, with respect to loans made from a qualified employer plan, to: (1) extend the period for repayment of loans if a plan terminates or a plan participant becomes unemployed, and (2) prohibit qualified employer plans from making loans using credit cards or any other similar arrangement. The bill also requires the Department of the Treasury to modify regulations governing hardship distributions from qualified employer plans to allow participants to make additional contributions to a plan during the six-month period following a hardship distribution.

Adoption Tax Credit Refundability Act of 2017

United States · United States Congress · 25 April 2017

Adoption Tax Credit Refundability Act of 201 7 This bill amends the Internal Revenue Code to make the tax credit for adoption expenses refundable.

BASIC Act

United States · United States Congress · 25 April 2017

Budgetary Accuracy in Scoring Interest Costs Act of 2017 or the BASIC Act This bill amends the Congressional Budget and Impoundment Control Act of 1974 to require any cost estimates prepared by the Congressional Budget Office or the Joint Committee on Taxation to include the cost of servicing the public debt.

End Government Shutdowns Act

United States · United States Congress · 24 April 2017

End Government Shutdowns Act This bill provides specified continuing appropriations to prevent a government shutdown if any appropriations measure for a fiscal year has not been enacted before the fiscal year begins or a joint resolution making continuing appropriations is not in effect. The appropriations are provided to continue to fund programs, projects, and activities for which funds were provided in the preceding fiscal year.

Tax Filing Simplification Act of 2017

United States · United States Congress · 24 April 2017

Tax Filing Simplification Act of 2017 This bill amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to establish and operate the following programs free of charge: online tax preparation and filing software, a program for taxpayers to download third-party provided return information relating to individual income tax returns, and a program to permit individuals with simplified tax situations to elect to have the IRS prepare their returns. The IRS may not enter into any agreement which restricts its legal right to provide tax return preparation services, software, or tax return filing services. An individual participating in the programs established by this bill must verify their identity to the satisfaction of the IRS.

Partner with Korea Act

United States · United States Congress · 20 April 2017

Partner with Korea Act This bill amends the Immigration and Nationality Act to create an E-4 treaty trader visa category for up to 15,000 nationals of the Republic of Korea (South Korea) each fiscal year who are coming to the United States solely to perform specialty occupation services and with respect to whom the Department of Labor has certified to the Department of Homeland Security and the Department of State that the intending employer has filed an attestation concerning U.S. worker protections with the Department of Labor.