Taxation

No Taxpayer Funding for Abortion Act

United States · United States Congress · 5 May 2011

No Taxpayer Funding for Abortion Act - Prohibits the expenditure of funds authorized or appropriated by federal law or funds in any trust fund to which funds are authorized or appropriated by federal law (federal funds) for any abortion. (Currently, federal funds cannot be used for abortion services, except in cases involving rape, incest, or life endangerment.) Prohibits federal funds from being used for any health benefits coverage that includes coverage of abortion. (Thus making permanent existing federal policies.) Prohibits the inclusion of abortion in any health care service furnished by a federal or District of Columbia health care facility or by any physician or other individual employed by the federal government or the District. Excludes from such prohibitions an abortion if: (1) the pregnancy is the result of rape or incest; or (2) the woman suffers from a physical disorder, injury, or illness, including a life-endangering physical condition caused by or arising from the pregnancy itself, that would place her in danger of death unless an abortion is performed, as certified by a physician. Makes such prohibitions applicable to District of Columbia funds. Codifies the prohibition against a federal agency or program or any state or local government that receives federal financial assistance from subjecting any individual or health care entity to discrimination on the basis that the health care entity does not provide, pay for, provide coverage of, or refer for abortions. Creates a cause of action for any violations of such provisions. Gives federal courts jurisdiction to prevent and redress actual or threatened violations of such provisions by issuing any form of legal or equitable relief, including an injunction or order preventing the disbursement of all or a portion of federal financial assistance until the prohibited conduct has ceased. Gives standing to institute an action to affected health care entities and the Attorney General. Requires the Secretary of Health and Human Services to designate the Director of the Office for Civil Rights of the Department of Health and Human Services (HHS) to receive, investigate, and refer to the appropriate federal agency complaints alleging a violation of such provisions. Amends the Internal Revenue Code to disqualify, for purposes of the tax deduction for medical expenses, any amounts paid for an abortion. Excludes from the definition of "qualified health plan" after December 31, 2013, for purposes of the refundable tax credit for premium assistance for such plans, any plan that includes coverage for abortion. Excludes from the definitions of "qualified health plan" and "health insurance coverage," for purposes of the tax credit for small employer health insurance expenses, any health plan or benefit that includes coverage for abortions. Includes any reimbursements or distributions to pay for an abortion in the gross income of participants in flexible spending arrangements under a tax-exempt cafeteria plan, Archer Medical Savings Accounts (MSAs), and health savings accounts (HSAs). Exempts from the application of such tax provisions: (1) abortions for pregnancies resulting from rape or incest or in cases where a woman suffers from a physical disorder, injury, or illness that would, as certified by a physician, endanger her life if an abortion were not performed; and (2) the treatment of any infection, injury, disease, or disorder that was caused by or exacerbated by the performance of an abortion.

Hearing Aid Assistance Tax Credit Act

United States · United States Congress · 5 May 2011

Hearing Aid Assistance Tax Credit Act - Amends the Internal Revenue Code to allow an individual taxpayer to elect once every five years a nonrefundable income tax credit of up to $500 for the purchase of a qualified hearing aid for use by the taxpayer or a dependent.

JOBS Act of 2011

United States · United States Congress · 5 May 2011

Jobs, Opportunity, Benefits, and Services Act of 2011 or JOBS Act of 2011 - Amends title III (Grants to States for Unemployment Compensation Administration) of the Social Security Act (SSA) to require state unemployment compensation laws to require, as a condition of eligibility for regular compensation for any week, that an unemployment compensation claimant be able to work, available to work, and actively seeking work. Requires a claimant to meet minimum educational requirements, that is, to: (1) have earned a high school diploma, (2) have earned the General Educational Development (GED) credential or other state-recognized equivalent (including by meeting recognized alternative standards for individuals with disabilities), or (3) be enrolled and making satisfactory progress in classes leading to satisfaction of the latter requirement. Authorizes waiver of such requirements for an individual by a state agency if they would be unduly burdensome. Authorizes the Secretary of Labor to enter into agreements with states to allow them to conduct demonstration projects to test and evaluate measures designed to: (1) expedite the reemployment of individuals who establish initial eligibility for unemployment compensation under state law, or (2) improve the effectiveness of a state in carrying out its state law with respect to reemployment. Amends SSA title XII (Repayment by States of Advances to State Unemployment Funds) to repeal the requirement that a state meet certain funding goals if no payment of interest shall be required with respect to any advances made to it out of the federal unemployment account during any calendar year. (Thus repeals the requirement for higher state taxes.) Amends the Supplemental Appropriations Act, 2008 (SAA of 2008) to repeal the requirement (nonreduction rule) that makes a federal-state agreement inapplicable for a state upon a determination by the Secretary that the method governing the computation of regular compensation under state law has been modified to make the average weekly UC benefit paid less than what would have been paid before June 2, 2010. Amends the SSA title IX (Miscellaneous Provisions Relating to Employment Security) to require the Secretary to designate codes and identifiers for any category of information required for data matching in the federal-state unemployment insurance system. Amends the Internal Revenue Code to require states (which, currently, are merely authorized) to reduce current unemployment benefits to recover prior unemployment benefit overpayments. Amends the SSA to require the Secretary of the Treasury to makes special transfers, in FY2011-FY2012, from the extended unemployment compensation (EUC) account to each state's account in the Unemployment Trust Fund an amount determined by using a specified formula. Requires states to spend these funds: (1) to pay current federal unemployment benefits; or (2) for regular or extended unemployment benefits, for repaying federal unemployment loans, or for reemployment services, as specified by a state law passed after enactment of this Act. Repeals requirements under the SAA of 2008 that federal payments to states cover 100% of EUC for a certain period of time. Amends such Act to require the Secretary of the Treasury to transfer from the general fund of the Treasury to the EUC account any sums the Secretary of Labor estimates to be necessary to make payments to states because of certain amendments made by this Act. Amends the Assistance for Unemployed Workers and Struggling Families Act to accelerate from January 4, 2012, to July 6, 2011, termination of the temporary requirement that federal payments to states cover 100% of EUC. Amends the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 to accelerate similarly from December 31, 2011, to June 30, 2011, termination of the period during which a state may determine its "on" and "off" indicators according to specified temporary substitutions in its formula.

School Building Fairness Act of 2011

United States · United States Congress · 5 May 2011

School Building Fairness Act of 2011 - Amends the Elementary and Secondary Education Act of 1965 (ESEA) to direct the Secretary of Education to allocate funds to states for competitive matching grants to local educational agencies (LEAs) for school repair, renovation, and construction. Reserves 1% of the grant funds for assistance to outlying areas and Indian schools. Requires each state, in awarding such grants to LEAs, to consider: (1) the percentage of poor children each LEA serves; (2) the condition of their public schools or need for additional schools; (3) the extent to which they will comply with certain green building standards; (4) their fiscal capacity to cover repairs, renovations, and construction without such a grant; and (5) the likelihood that they will maintain repaired, renovated, or newly constructed schools in good condition. Requires each state to award high-need and rural LEAs, in the aggregate, at least the same proportion of this Act's LEA funds for the state that they received of total LEA school improvement funds for the state under part A of Title I of the ESEA. Directs each state to reserve a portion of their allocation for a state-level database of public school facility inventory, condition, design, and utilization. Requires the National Center for Education Statistics to study the condition of public elementary and secondary schools, including an analysis of trends in spending for their repair, renovation, and construction. Directs the Secretary to provide for the establishment of a clearinghouse of information on the best educational practices from nursery school through higher education, and the latest research regarding the construction, improvement, and maintenance of safe, healthy, and high-performance public schools.

Making Public Lands Public Access Act

United States · United States Congress · 5 May 2011

Making Public Lands Public Access Act - Amends the Land and Water Conservation Fund Act of 1965 to direct the Secretary of the Interior and the Secretary of Agriculture (USDA) to ensure, from amounts requested for the Land and Water Conservation Fund per fiscal year, that not less than the greater of 1.5% of the requested amounts or $10 million be made available for certain projects identified on an annual priority list to be developed pursuant to this Act. Requires projects identified on such a list to secure, through rights-of-way or the acquisition of lands or interests from willing sellers, recreational public access to existing federal public lands that have significantly restricted access to hunting, fishing, and other recreational purposes.

Marine Turtle Conservation Reauthorization Act of 2011

United States · United States Congress · 5 May 2011

Marine Turtle Conservation Reauthorization Act of 2011 - Expands marine turtle conservation assistance under the Marine Turtle Conservation Act of 2004 to include the United States and its territories. Authorizes appropriations to the Marine Turtle Conservation Fund for FY2012-FY2017. Authorizes an increase in the amount available from the Fund for administrative expenses. Requires not less than 20% of amounts made available from the Fund for any fiscal year to be used for projects relating to the conservation of marine turtles in the United States.

Fix Gun Checks Act of 2011

United States · United States Congress · 5 May 2011

Fix Gun Checks Act of 2011 - Amends the NICS Improvement Amendments Act of 2007 (NICS Act) to increase the amount of a state's allocation under the Edward Byrne Memorial Justice Assistance Grant Program that the Attorney General shall withhold to: (1) 15% for a period of 5 fiscal years if the state provides less than 75% of the records required to be provided under the NICS Act's requirements for making data electronically available to the National Instant Criminal Background Check System (System), and (2) 25% thereafter if the state provides less than 90% of the records required. Authorizes the Attorney General to reduce the amount withheld to a specified percentage if a state provides substantial evidence that it is making a reasonable effort to comply. Amends the Brady Handgun Violence Prevention Act (Brady Act) to: (1) require each federal agency to submit to the Attorney General a semiannual written certification indicating whether it has provided the pertinent information in any record in its possession identifying persons prohibited from purchasing or receiving firearms or ammunition, and (2) make federal court information available for inclusion in the System. Amends the Higher Education Act of 1965 to require each college, university, or postsecondary institution that receives federal funds or financial assistance to develop and implement a mental health assessment plan to address the risks posed by students who pose a safety risk to themselves or others and to make such plan available to students, faculty, and staff. Extends Brady Act background check procedures to unlicensed transferors and transferees of firearms. Specifies exceptions. Directs the Comptroller General to conduct a study to determine: (1) the effects that the NICS Act has had on state reporting to the System, (2) which states are in compliance and which are not, (3) any challenges or obstacles that states or local governments face in complying with the NICS Act's reporting requirements, and (4) states' compliance with NICS Act provisions regarding relief from the disabilities program required as a condition for participation in grant programs.

JOBS Act of 2011

United States · United States Congress · 5 May 2011

Jobs, Opportunity, Benefits, and Services Act of 2011 or JOBS Act of 2011 - Amends title III (Grants to States for Unemployment Compensation Administration) of the Social Security Act (SSA) to require state unemployment compensation laws to require, as a condition of eligibility for regular compensation for any week, that an unemployment compensation claimant be able to work, available to work, and actively seeking work. Requires a claimant to meet minimum educational requirements, that is, to: (1) have earned a high school diploma, (2) have earned the General Educational Development (GED) credential or other state-recognized equivalent (including by meeting recognized alternative standards for individuals with disabilities), or (3) be enrolled and making satisfactory progress in classes leading to satisfaction of the latter requirement. Authorizes waiver of such requirements for an individual by a state agency if they would be unduly burdensome. Authorizes the Secretary of Labor to enter into agreements with states to allow them to conduct demonstration projects to test and evaluate measures designed to: (1) expedite the reemployment of individuals who establish initial eligibility for unemployment compensation under state law, or (2) improve the effectiveness of a state in carrying out its state law with respect to reemployment. Amends SSA title XII (Repayment by States of Advances to State Unemployment Funds) to repeal the requirement that a state meet certain funding goals if no payment of interest shall be required with respect to any advances made to it out of the federal unemployment account during any calendar year. (Thus repeals the requirement for higher state taxes.) Amends the Supplemental Appropriations Act, 2008 (SAA of 2008) to repeal the requirement (nonreduction rule) that makes a federal-state agreement inapplicable for a state upon a determination by the Secretary that the method governing the computation of regular compensation under state law has been modified to make the average weekly UC benefit paid less than what would have been paid before June 2, 2010. Amends the SSA title IX (Miscellaneous Provisions Relating to Employment Security) to require the Secretary to designate codes and identifiers for any category of information required for data matching in the federal-state unemployment insurance system. Amends the Internal Revenue Code to require states (which, currently, are merely authorized) to reduce current unemployment benefits to recover prior unemployment benefit overpayments. Amends the SSA to require the Secretary of the Treasury to makes special transfers, in FY2011-FY2012, from the extended unemployment compensation (EUC) account to each state's account in the Unemployment Trust Fund an amount determined by using a specified formula. Requires states to spend these funds: (1) to pay current federal unemployment benefits; or (2) for regular or extended unemployment benefits, for repaying federal unemployment loans, or for reemployment services, as specified by a state law passed after enactment of this Act. Repeals requirements under the SAA of 2008 that federal payments to states cover 100% of EUC for a certain period of time. Amends such Act to require the Secretary of the Treasury to transfer from the general fund of the Treasury to the EUC account any sums the Secretary of Labor estimates to be necessary to make payments to states because of certain amendments made by this Act. Amends the Assistance for Unemployed Workers and Struggling Families Act to accelerate from January 4, 2012, to July 6, 2011, termination of the temporary requirement that federal payments to states cover 100% of EUC. Amends the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 to accelerate similarly from December 31, 2011, to June 30, 2011, termination of the period during which a state may determine its "on" and "off" indicators according to specified temporary substitutions in its formula.

Taxpayer and Gas Price Relief Act of 2011

United States · United States Congress · 5 May 2011

Taxpayer and Gas Price Relief Act of 2011 - Amends the Internal Revenue Code to deny major integrated oil companies: (1) a tax deduction for income attributable to producing, refining, processing, transporting, or distributing oil, gas, or primary products thereof; (2) the last-in, first-out inventory method; and (3) deductions for intangible drilling and development costs in the case of oil and gas wells. Deficit Reduction Through Fair Oil Royalties Act - Prohibits the Secretary of the Interior from issuing new oil or natural gas production leases in the Gulf of Mexico under the Outer Continental Shelf Lands Act (OCSLA) to certain lessees unless they have renegotiated covered leases to require the payment of royalties if the price of oil and natural gas is greater than or equal to specified OCSLA price thresholds. Requires rentals or royalties received by the United States to be deposited in the Treasury for federal budget deficit reduction or, if there is no federal budget deficit, for reducing the federal debt. Directs the Secretary to agree to a lessee's request to amend any lease issued for any Central and Western Gulf of Mexico tract in the period of January 1, 1996, through November 28, 2000, to incorporate price thresholds applicable to royalty suspension requirements that are equal to or less than the price thresholds specified under OCSLA. Federal Price Gouging Prevention Act - Makes it unlawful for any person, during a proclaimed international crisis affecting the oil market, to sell gasoline or any other petroleum distillate at a price that: (1) is unconscionably excessive; and (2) indicates the seller is taking unfair advantage of the circumstances of the crisis to increase prices unreasonably. Authorizes the President to issue such a proclamation. Enhanced Supply and Price Reduction Act of 2011 or the Enhanced SPR Act - Amends the Energy Policy and Conservation Act to authorize the Secretary of Energy (DOE) to sell at least 30 million barrels of petroleum from the Strategic Petroleum Reserve (SPR) and acquire refined petroleum product. Requires the Secretary to deposit the cash proceeds from such sales into the SPR Petroleum Account. Authorizes the President to instruct the Secretary to drawdown and sell or exchange petroleum product in a specified amount from the SPR if a circumstance exists of such significance and scope that action would be warranted to address market manipulation or otherwise be in the public interest.

Federal Hiring Freeze Act of 2011

United States · United States Congress · 5 May 2011

Federal Hiring Freeze Act of 2011 - Prohibits the head of an executive agency from appointing an individual to any position in such agency during a fiscal year for which the Director of the Office of Management and Budget (OMB) projects that there will be a federal budget deficit. Authorizes the President to waive such prohibition under specified circumstances, including the existence of a state of war or other vital national security concern or the need to make appointments to law enforcement positions or to the United States Postal Service (USPS).

Small Business Paperwork Relief Act of 2011

United States · United States Congress · 5 May 2011

Small Business Paperwork Relief Act of 2011 - Amends the Paperwork Reduction Act to direct agency heads not to impose civil fines for first-time paperwork violations by small business concerns unless there is potential for serious harm to the public interest, the detection of criminal activity would be impaired, the violation is not corrected within six months, the violation is a violation of internal revenue law or a law concerning the assessment or collection of any tax, debt, revenue, or receipt, or the violation presents a danger to the public health or safety. Permits an agency to determine that a fine should not be imposed for a violation that presents a danger to public health or safety if the violation is corrected within 24 hours after receipt by the small business owner of notification of the violation. Makes this Act inapplicable to any violation by a small business of a requirement regarding the collection of information by an agency if the small business previously violated any requirement concerning the collection of information by that agency.

Distracted Driving Prevention Act of 2011

United States · United States Congress · 5 May 2011

Distracted Driving Prevention Act of 2011 - Directs the Secretary of Transportation (DOT) to make distracted driving prevention incentive grants for each fiscal year to states that enact laws that prohibit, with certain exceptions, and establish fines for texting and/or handheld cellphone use while driving. Requires a state that receives a grant to allocate: (1) at least 50% to educate and advertise to the public about the dangers of texting or using a cellphone while driving as well as to enforce the distracted driving law; and (2) up to 50% for other traffic safety improvement projects. Directs the Administrator of the National Highway Traffic Safety Administration (NHTSA) to administer a distracted driving national education program with at least two high-visibility education and advertising campaigns. Requires the Secretary to establish a research program to study distracted driving by passenger and commercial vehicle drivers. Directs the the Federal Communications Commission (FCC) to report to Congress on existing and developing wireless communications technology that may be used to reduce problems associated with distracted driving. Requires the Secretary to: (1) issue regulations on the use of electronic or wireless devices, including cell phones and other distracting devices, by operators of commercial motor vehicles and school buses; and (2) prohibit their use in circumstances where it interferes with the driver's safe operation of the vehicles.

Fire Sprinkler Incentive Act

United States · United States Congress · 5 May 2011

Fire Sprinkler Incentive Act - Amends the Internal Revenue Code to allow: (1) 100% expensing in a current taxable year of the cost of an automated fire sprinkler system, as defined by this Act; and (2) accelerated depreciation (i.e., a 15-year recovery period) of such an automated fire sprinkler system that is installed in a building where the floor of any occupiable story is greater than 75 feet above the lowest level of fire department vehicle access.

Dental Health Promotion Act of 2011

United States · United States Congress · 5 May 2011

Dental Health Promotion Act of 2011 - Amends the Internal Revenue Code to allow reimbursement from flexible spending accounts for products used to diagnose, cure, mitigate, treat, or prevent the onset of tooth decay (caries), periodontal diseases, and conditions ailing the teeth, gums, and mouth, or affecting their functioning.

To implement the recommendations of the report of the Government Accountability Office entitled "Opportunities to Reduce Potential Duplication in Government Programs, Save Tax Dollars, and Enhance Revenue".

United States · United States Congress · 5 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.

Made in America Act of 2011

United States · United States Congress · 5 May 2011

Made in America Act of 2011 - Amends the Internal Revenue Code to: (1) make permanent the tax credit for increasing research activities; (2) increase to 20% the rate of the alternative simplified tax credit for research expenses and repeal the taxpayer election to take an alternative incremental credit for such expenses; (3) make permanent the increased expensing allowance for depreciable business property; and (4) reduce to 30% the maximum income tax rate for corporations, including personal service corporations. Directs the Comptroller General to conduct studies of: (1) the impact of workplace employee health care facilities on employee health and and productivity, and (2) the best practices for encouraging college graduates from rural areas to return to those areas after graduation.

To amend the Internal Revenue Code of 1986 to expand the Coverdell education savings accounts to allow home school education expenses, and for other purposes.

United States · United States Congress · 5 May 2011

Amends the Internal Revenue Code to allow: (1) payment of home school expenses from Coverdell education savings accounts, and (2) an annual inflation adjustment after 2010 to the contribution limit amount for such accounts. Makes permanent provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 relating to Coverdell education savings accounts, including an increase in the contribution limit amount for such accounts.

To amend the Internal Revenue Code of 1986 to allow expenses relating to all home schools to be qualified education expenses for purposes of a Coverdell education savings account.

United States · United States Congress · 5 May 2011

Amends the Internal Revenue Code to allow payment of home school expenses from Coverdell education savings accounts.

To make permanent the estate tax provisions enacted as part of the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010.

United States · United States Congress · 5 May 2011

Amends the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 to make permanent the estate, gift, and generation-skipping transfer tax revisions of such Act.

To amend the Internal Revenue Code of 1986 to make permanent the rule treating certain farming business machinery and equipment as 5-year property.

United States · United States Congress · 5 May 2011

Amends the Internal Revenue Code to make permanent the classification of certain farming business machinery and equipment as five-year property for purposes of the tax deduction for depreciation.

Teacher Tax Relief Act of 2011

United States · United States Congress · 5 May 2011

Teacher Tax Relief Act of 2011 - Amends Internal Revenue Code, with respect to the tax deduction for the expenses of elementary and secondary school teachers, to: (1) increase the maximum dollar amount of such deduction to $500, (2) allow the deduction of professional development expenses, and (3) make such deduction permanent.

STATE Act

United States · United States Congress · 5 May 2011

Surface Transportation and Taxation Equity Act or the STATE Act - Amends the Internal Revenue Code to reduce the federal excise tax on gasoline and special fuels (but not below two cents per gallon) by corresponding increases in fuel taxes imposed by states as of May 5, 2011 (the date of introduction of this Act).

ENERGY AND WATER DEVELOPMENT APPROPRIATIONS FOR FISCAL YEAR 2012

United States · United States Senate · 4 May 2011

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

United States · United States Senate · 4 May 2011

FINANCIAL SERVICES AND GENERAL GOVERNMENT APPROPRIATIONS FOR FISCAL YEAR 2012

United States · United States Senate · 4 May 2011

Domestic Energy Promotion Act of 2011

United States · United States Congress · 4 May 2011

Domestic Energy Promotion Act of 2011 - Amends the Internal Revenue Code to: (1) reduce the volumetric ethanol excise tax credit (VEETC) to 20 cents per gallon in 2012 and 15 cents per gallon in 2013; (2) link the amount of such credit to the price of crude oil for calendar quarters beginning after 2013; (3) modify the rates of the income tax credit for alcohol used as fuel and extend such credit through 2016; and (4) extend through 2016 the alternative fuel refueling property tax credit, the cellulosic producers' tax credit, and the special depreciation allowance for cellulosic biofuel plant property. Amends the Harmonized Tariff Schedule of the United States to reduce by specified amounts through 2016 the additional duties on ethyl alcohol blends (ethanol) used as fuel.

To direct the Secretary of Defense to submit notifications to Congress with respect to the failure by the Secretary to comply with statutory body armor procurement budget information requirements.

United States · United States Congress · 4 May 2011

Directs the Secretary of Defense (DOD) shall submit to the congressional defense committees written notification of: (1) the status with respect to compliance with the body armor procurement line item requirement under the National Defense Authorization Act for Fiscal Year 2010, and (2) the reasons why the Secretary has failed to comply with such requirement.

Federal Cost Reduction Act of 2011

United States · United States Congress · 4 May 2011

Federal Cost Reduction Act of 2011 - Requires: (1) the Director of the Office of Management and Budget (OMB) to issue recommendations for reducing or consolidating the number of federal data centers by at least 40% by the end of FY2016 and by at least 80% by the end of FY2021, and (2) executive agency heads to implement such recommendations within six months after their issuance. Requires the Administrator of General Services (GSA) to report on: (1) recommendations to reduce long-term real estate costs and energy expenditures; and (2) federal employee parking expenses, with a plan to reduce such expenses. Requires executive agency heads to establish a plan to reduce the volume of material printed for fiscal years 2012 through 2022 and to require duplex printing on all federal printers and copiers. Requires the Director of the Office of Personnel Management (OPM) to submit a plan to implement federal employee cost savings proposals. Authorizes executive agency heads to enter into cost-effective power purchase agreements for the purchase of electricity from federally-owned or controlled renewable energy sources. Establishes in the Treasury the Federal Facility Energy Efficiency and Renewable Energy Projects Fund to provide assistance for energy efficiency and renewable energy projects carried out at federal facilities to reduce energy use. Requires the Secretary of Energy (DOE) to: (1) establish a federal facility energy efficiency and renewable energy projects fund program to make loans to assist agencies in reducing energy use; (2) promulgate regulations to enable agencies to retain the financial savings from entering into utility energy saving contracts; (3) promulgate regulations to enable agencies to identify all potential locations for renewable energy projects; (4) issue guidance for agencies to achieve energy savings by using computer hardware, energy efficiency software, and power management tools; and (5) issue guidance on a federal energy management and data collection standard that includes a plan for GSA to publish energy consumption data for individual facilities on a searchable and free website accessible by the public. Requires federal agencies to submit a plan to the Secretary on metering their consumption of electricity. Requires the Secretary to develop and report on best practices for the use of advanced metering of energy use in federal facilities, buildings, and equipment. Authorizes the GSA Administrator to use appropriated funds to update project designs to meet federal building energy efficiency standards. Requires the Administrator and the Secretary to incorporate commissioning and recommissioning standards for all real property that: (1) is more than $10 million in value, (2) has more than 50,000 square feet, or (3) has energy intensity of more than $2 per square foot. Requires that a contribution by the Secretary of Defense (DOD) to a state for facilities for reserve components of the Armed Forces, which is made at an armory or readiness center for an energy efficiency upgrade, cover 100% of the costs of architectural, engineering, and design services and the cost of the construction related to the upgrade.

Force Protection and Readiness Act

United States · United States Congress · 4 May 2011

Force Protection and Readiness Act - Grants, in cases arising under the Uniform Code of Military Justice (UCMJ) for communications made between an alleged victim of sexual assault and a Sexual Assault Victim Advocate of the Department of Defense (DOD), to an individual who consulted with such an Advocate, a victim service organization, or a health care professional the privilege of refusing to disclose a confidential communication made by the individual if such communication was made for the purpose of securing advice, counseling, treatment, or assistance in connection with a sexual assault or other sexual misconduct. Allows the privilege to be claimed by the individual's guardian or conservator. Provides exceptions. Requires the Secretary of the military department concerned to provide for the expedited consideration of a request for a permanent change of military station or unit transfer submitted by a member of the Armed Forces serving on active duty who was a victim of sexual assault or other sexual offense. Codifies under federal law a required information database on sexual assault incidents involving members of the Armed Forces. Repeals a superseded requirement under the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009. Directs the Secretary of Defense to establish a universal hotline to facilitate the reporting of sexual assault involving members of the Armed Forces. Requires: (1) at least one full-time Sexual Assault Victim Advocate to be assigned to each battalion or equivalent military unit, and (2) appropriate training and certification of such advocates. Requires a copy of the record of proceedings of a court-martial involving a sexual assault or other sexual offense to be given to the victim if the victim testified during the proceedings. Directs the Secretary to provide a training module for judge advocates who serve as trial counsel to improve their ability to investigate and prosecute cases involving a sexual assault or other sexual offense.

Innovative Technologies Investment Incentive Act of 2011

United States · United States Congress · 4 May 2011

Innovative Technologies Investment Incentive Act of 2011- Amends the Internal Revenue Code to allow a new business-related tax credit for 25% of the equity investment (i.e., stock and capital or profits interest) in a small business concern that is engaged in a high technology or biotechnology trade or business and employs an average of fewer than 500 employees in a taxable year. Establishes a national innovative technology investment credit limitation of $500 million.

Small Business Start-up Savings Accounts Act of 2011

United States · United States Congress · 4 May 2011

Small Business Start-up Savings Accounts Act of 2011- Amends the Internal Revenue Code to provide for tax-exempt Small Business Start-up Savings Accounts to pay for trade or business expenses, including the purchase of equipment or facilities, marketing, training, incorporation, and accounting fees. Allows annual contributions to such accounts up to $10,000. Sets forth rules for the tax treatment of contributions to and rollovers from such accounts, similar to rules governing individual retirement accounts (IRAs).

Right Start Child Care and Education Act of 2011

United States · United States Congress · 4 May 2011

Right Start Child Care and Education Act of 2011- 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.

Strengthening America's Satellite Industry Act

United States · United States Congress · 4 May 2011

Strengthening America's Satellite Industry Act - Expresses the sense of Congress that the President should increase U.S. diplomatic efforts to strengthen arms export controls to ensure that such controls are supportive of U.S. arms export controls, particularly with respect to countries of concern to the United States. Requires the President to report annually to Congress for five years regarding such diplomatic activities. Amends the Foreign Assistance Act of 1961 to require that information regarding certain defense items exported without a license under the Arms Control and Export Act be included in the annual military assistance report. Amends the Arms Export Control Act to direct the President to report to Congress, by country and by international organization, regarding the total dollar value of major defense equipment and defense articles exported pursuant to licenses for the previous fiscal year. Authorizes the President to remove satellites and related components from the United States Munitions List, except for any satellite or related component that may be transferred to, or launched into outer space by, the People's Republic of China (PRC). Directs the Inspector General of the Department of State to: (1) review Department investigations of possible misuse of U.S.-origin defense items, and (2) and report to Congress. Directs the Secretary of State to report to Congress regarding placing the export licensing functions of the Department's Directorate of Defense Trade Controls on a self-financing basis.

Job Creation and Energy Security Act of 2011

United States · United States Congress · 4 May 2011

Job Creation and Energy Security Act of 2011 - Amends the Internal Revenue Code to exempt sales of natural gas, or any product derived from natural gas, for use in motor vehicles from the $5 million retail sales limitation applicable to independent producers of petroleum products for purposes of the oil and gas depreciation allowance.

Commercial Motor Vehicle Advanced Safety Technology Tax Act of 2011

United States · United States Congress · 4 May 2011

Commercial Motor Vehicle Advanced Safety Technology Tax Act of 2011 - Amends the Internal Revenue Code to allow a general business tax credit for 50% of the cost of placing in service any qualified commercial vehicle advanced safety system. Defines "qualified commercial vehicle advanced safety system" as a manufacturer-certified brake stroke monitoring system, lane departure warning system, collision warning system, or vehicle stability system identified by the Federal Motor Carrier Safety Administration or the National Highway Traffic Safety Administration as significantly enhancing the safety or security of commercial drivers, vehicles, or passengers. Terminates such credit after 2016.

Ethanol Subsidy and Tariff Repeal Act

United States · United States Congress · 3 May 2011

Ethanol Subsidy and Tariff Repeal Act - Amends the Internal Revenue Code to advance the termination date of the income and excise tax credits for alcohol fuel mixtures (ethanol) from December 31, 2011, to the later of June 30, 2011, or the enactment of this Act. Amends the Harmonized Tariff Schedule of the United States to allow, on or after June 30, 2011, duty-free treatment for ethyl alcohol or any mixture containing ethyl alcohol (ethanol).

Communities First Act

United States · United States Congress · 3 May 2011

Community Banks Serving Their Communities First Act or Communities First Act - Revises regulatory requirements for community banks, including through amendments to: (1) the Federal Deposit Insurance Act to permit certain insured depository institutions to submit a short form report of condition, and (2) the Sarbanes-Oxley Act of 2002 to exempt certain small-sized depository institutions from the annual management assessment of internal controls requirements. Directs the Board of Governors of the Federal Reserve System (Federal Reserve Board) to publish in the Federal Register certain proposed revisions to the Small Bank Holding Company Policy Statement on Assessment of Financial and Managerial Factors relating to: (1) certain bank holding companies with pro forma consolidated assets of less than $1 billion, and (2) an increased debt-to-equity ratio allowable for a small bank holding company. Amends the Securities Exchange Act of 1934 to direct the Securities and Exchange Commission (SEC) to: (1) ensure that information, documents, and reports accurately and appropriately reflect the business model of a registered security issuer; (2) approve any new or amended generally accepted accounting principle only if it would have no negative economic impact on certain small-sized insured depository institutions; (3) increase the shareholder registration threshold for certain banks and bank holding companies; and (4) terminate the registration of any class of security, in the case of a bank or bank holding company, whose holders of record are reduced to less than 1700 persons. Amends the Consumer Financial Protection Act of 2010 to: (1) authorize the Financial Stability Oversight Council to set aside a final regulation prescribed by the Consumer Financial Protection Bureau (CFPB) if the Council decides that it would be inconsistent with the safe and sound operation of U.S. financial institutions, or could adversely impact disproportionately a subset of the banking industry; and (2) repeal the authority of the Federal Reserve Board to delegate to the CFPB its authority to examine persons for compliance with federal consumer financial laws. Amends the Truth in Lending Act (TILA) to instruct the Federal Reserve Board to exempt from escrow or impound account requirements any loan secured by a first lien on a consumer's principal dwelling, if the loan is held by a creditor with assets of $10 billion or less. Amends the Gramm-Leach-Bliley Act to exempt certain financial institutions from furnishing a mandatory annual privacy notice. Amends the Consolidated Farm and Rural Development Act to authorize the Secretary of Agriculture to: (1) assess, for certain guaranteed business and industry loans for rural communities under $5 million, a one-time fee of 1% or less of the loan's guaranteed principal; and (2) establish a preferred certified lender's program for specified lenders. Amends the Right to Financial Privacy Act of 1978 to require a government authority to reimburse fees incurred by certain small-sized financial institutions with assets of $10 billion or less for all records required to be furnished for federal law enforcement or investigative purposes. Authorizes specified institutions to amortize losses or write-downs on a quarterly straight-line basis over a 10-year period for purposes of capital calculation under the Financial Institutions Examination Council's Consolidated Reports of Condition. Authorizes an insured depository institution, for purposes of determining statutory capital requirements or measuring capital, to average, over a five-year period, the appraised value of any real estate securing a loan held by the institution. Amends the Dodd-Frank Wall Street Reform and Consumer Protection Act regarding review of reliance on credit ratings to direct federal regulatory agencies to require, in specified circumstances, that ratings-based determinations be confirmed by an analysis of the probability of a loss from holding an asset. Amends the Equal Credit Opportunity Act with respect to requirements with which a financial institution must comply in collecting data for evaluation of a credit application by a women-owned, minority-owned, or small business. Applies such requirements only to financial institutions having over $1 billion in assets (thus exempting smaller financial institutions). Amends the Internal Revenue Code to: (1) defer income recognition on long-term certificates of deposit held by cash basis individuals, (2) exclude from gross income any interest on loans secured by agricultural real property, (3) increase the cap on qualified small issue bonds, (4) allow certain FDIC-insured financial institutions with $10 billion or less in gross assets to elect partnership (limited liability company) tax treatment, and (5) set forth special rules for Roth IRAs for individuals under age 26 (young savers' accounts). Reduces by 20% (up to $250,000) the aggregate tax for a community bank, and by 50% (up to $500,000) for community banks operating in specified distressed areas. Allows similar aggregate tax reductions for small-sized community banks that are subchapter S corporations. Subjects to certain IRS principles a qualifying investment in specified small bank issuers in the same manner as if such investment had been made by the Department of the Treasury. Prescribes requirements for a five-year net operating loss carryback for 2010 and 2011 for certain community banks. Increases to 200 the shareholder limit for small business subchapter S corporations. Permits the issuance of preferred stock for subchapter S corporations.

Electric Drive Vehicle Deployment Act of 2011

United States · United States Congress · 3 May 2011

Electric Drive Vehicle Deployment Act of 2011 - Directs the Secretary of Energy (Secretary) to establish a a two-phased competitive program to provide financial assistance to states, Indian tribes, or local governments (or groups thereof) for the deployment of electric drive vehicles in 10 selected deployment communities. Requires each recipient of financial assistance for a deployment community to provide a minimum of $2,000 in benefits to each of the first 50,000 consumers who purchase electric drive vehicles. Authorizes the Secretary to establish a competitive program to provide financial assistance to municipalities not selected to receive assistance under the Targeted Electric Drive Vehicles Deployment Communities Program. Requires this second program to assist non-selected municipalities with the deployment of electric drive vehicles, including the evaluation of the feasibility of large-scale deployment of such vehicles and the installation of publicly available electric drive vehicle charging infrastructure in that municipality. Amends the Internal Revenue Code to: (1) increase and extend through December 31, 2016, the tax credit for alternative fuel vehicle refueling property expenditures for vehicles powered by electricity; and (2) allow a tax credit for qualified electric vehicle refueling property bonds. Amends the Public Utility Regulatory Policies Act of 1978 (PURPA) to establish standards for electric utilities regarding electric drive vehicle infrastructure. Directs each state regulatory authority (in the case of each electric utility for which it has ratemaking authority) and each utility (in the case of a nonregulated utility) to: (1) require that infrastructure deployed complies with federal standards and is interoperable with products of all manufacturers, (2) establish protocols and standards for integrating electric drive vehicles into an electrical distribution system, (3) provide for the ability of each vehicle to be identified individually and to be associated with its owner's electric utility account, and (4) review their determinations on time-based metering and communications. Directs the Secretary to carry out a loan program for eligible individuals and entities for the costs of: (1) re-equipping, expanding, or establishing a manufacturing facility in the United States to produce qualified electric drive infrastructure or qualified electric drive vehicle components; and (2) engineering integration performed in the United States of qualified electric drive vehicle components. Earmarks 25% of such loans for small manufacturers (less than 500 individuals) and component suppliers. Amends the Energy Independence and Security Act of 2007 to require the Secretary to establish program to provide loan guarantees to eligible entities by private institutions for the purchase of at least 500 qualified advanced automotive batteries a year. Requires the Administrator of General Services to acquire 1,000 commercially available electric drive vehicles (including the necessary qualified electric drive vehicle infrastructure) for the federal fleet.

Ending Taxpayer Subsidies for Yachts Act

United States · United States Congress · 3 May 2011

Ending Taxpayer Subsidies for Yachts Act - Amends the Internal Revenue Code to deny a tax deduction for interest paid on a mortgage for a second residence of a taxpayer if that residence is a boat.

Research and Development Tax Credit Extension Act of 2011

United States · United States Congress · 3 May 2011

Research and Development Tax Credit Extension Act of 2011 - Amends the Internal Revenue Code to: (1) make permanent the tax credit for increasing research activities, and (2) increase the rate of the alternative simplified research tax credit.

Big Oil Welfare Repeal Act of 2011

United States · United States Congress · 3 May 2011

Big Oil Welfare Repeal Act of 2011 - Amends the Internal Revenue Code to deny a tax deduction for income attributable to the domestic production, refining, processing, transportation, or distribution of oil, gas, or any primary products thereof by a major integrated oil company (an oil company which has an average daily worldwide production of crude oil of at least 500,000 barrels for the taxable year and which had gross receipts in excess of $1 billion for its last taxable year ending during calendar year 2005).

Reserve Retirement Deployment Credit Correction Act

United States · United States Congress · 2 May 2011

Reserve Retirement Deployment Credit Correction Act - Requires the days of active duty or active service used to reduce the minimum age at which a member of the reserves may retire for non-regular (reserve) service to occur in in any two consecutive fiscal years (under current law, in the same fiscal year).

Transportation Flexible Savings Accounts Act of 2011

United States · United States Congress · 2 May 2011

Transportation Flexible Savings Accounts 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.

Brewers Excise and Economic Relief Act of 2011

United States · United States Congress · 2 May 2011

Brewers Excise and Economic Relief Act of 2011 - Amends the Internal Revenue Code to: (1) reduce from $18 to $9 ( the pre-1991 level) the per-barrel tax on beer; and (2) allow a further reduction in such tax for brewers who produce not more than 2 million barrels annually.

Supporting efforts to retain the ban on the National Highway Traffic Safety Administration's (NHTSA's) ability to lobby State legislators using Federal tax dollars and urging NHTSA to focus on motorcycle crash prevention and rider education and training.

United States · United States Congress · 2 May 2011

Supports efforts to retain the ban on the ability of the National Highway Traffic Safety Administration (NHTSA) to lobby state legislators using federal tax dollars. Recognizes the importance of motorcycle crash prevention as the primary source of motorcycle safety. Encourages NHTSA to: (1) focus on motorcycle crash prevention and rider education as the most significant priorities in motorcycle safety; and (2) provide Congress a statement why it believes it is less important to focus on motorcycle crash prevention, rider education and training, proper licensing, and reducing impaired riding than on mandating universal helmet use. Expresses the sense of the House of Representatives that any law that supersedes state laws regarding the use of helmets as it applies to denial of health coverage and benefits resulting from an injury sustained while riding a motorcycle should not be implemented.

DEPARTMENT OF HOMELAND SECURITY APPROPRIATIONS FOR FISCAL YEAR 2012

United States · United States Senate · 19 April 2011

Stop Iran's Nuclear Weapons Program Act of 2011

United States · United States Congress · 15 April 2011

Stop Iran's Nuclear Weapons Program Act of 2011 - Amends the Iran Sanctions Act of 1996 to impose sanctions on a person that knowingly enters into an agreement: (1) with Iran to purchase or provide payment for future delivery of Iranian petroleum resources, (2) to provide specified ancillary services, or (3) with the National Iranian Oil Company or affiliates for the development of petroleum resources wherever located. Imposes sanctions on a person that knowingly purchases, subscribes to, or facilitates the issuance of Iranian sovereign debt. Subjects a parent entity, with specified exceptions, to penalties for violations of certain sanctions regarding Iran committed by a subsidiary outside of the United States that would be subject to prohibitions if committed inside the United States or by a U.S. person. Prohibits with respect to Iran: (1) issuance of specified licenses to export or reexport civil aviation goods, services, or technology; and (2) such goods, services, or technology from being exported or reexported. Amends the Internal Revenue Code to eliminate amortization of geological and geophysical expenditure tax incentives if certain sanctions regarding the development of Iranian petroleum resources are imposed on any member of an expanded affiliated group whose common parent is a foreign corporation. Amends the Immigration and Nationality Act to make inadmissible to the United States an alien who: (1) engages in certain sanctionable activities with Iran, including the development of Iran's petroleum resources, the proliferation of Iranian weapons of mass destruction, or support for terrorism by Iran; or (2) has a controlling managing or shareholder interest in an entity that engages in such activities. Increases temporarily consular service fees for processing machine readable nonimmigrant visas and machine readable combined border crossing identification cards and nonimmigrant visas. Directs the President to: (1) identify each foreign person or foreign entity for which there is a reasonable basis for determining that the person or entity is an agent, front, instrumentality, official, or affiliate of Iran's Islamic Revolutionary Guard Corps (IRGC) or is an IRGC representative; and (2) apply specified property sanctions to such person or entity. Gives priority to investigations of specified sensitive transactions. Sets forth mandatory and discretionary measures to be taken against a foreign person or entity that provides material support to the IRGC. Requires additional measures (including foreign assistance, arms, import, and export restrictions) to be taken against a foreign government so identified. Amends the Iran, North Korea, and Syria Nonproliferation Act to include in the President's proliferation report to Congress identification of every foreign person who, on or after January 1, 2009, transferred to Iran, Syria, or North Korea goods, services, or technology that could assist efforts to extract or mill uranium ore within the territory or control of Iran, North Korea, or Syria. Amends the Internal Revenue Code to promote the divestment of investments in Iran by permitting the deferral of tax on gain from the sale of securities in any business that is engaged in certain discouraged activities in Iran if the holder of such securities purchases replacement securities from a business not engaged in such discouraged activities. Includes as an Iran discouraged activity business transactions with or charitable donations to any Iranian person designated as a terrorist or to any foreign terrorist organization. Directs the head of an executive agency to ensure that each contract with a company for the procurement of goods or services, agreement for the use of federal funds, or the provision of insurance or technical assistance requires the company to certify that it does not conduct specified business operations in Iran. Authorizes contract termination and federal contract suspension or debarment for submission of a false certification. Authorizes a state or local government to adopt and enforce measures to prohibit the state or local government from entering into or renewing a procurement contract with persons that conduct specified business operations in Iran. Directs U.S. government pension plans or thrift savings plans to take steps to divest from any entity with respect to which specified sanctions are applied under the Iran Sanctions Act of 1996 or the Comprehensive Iran Sanctions, Accountability, and Divestment Act of 2010. Directs the President to seek to terminate International Bank for Reconstruction and Development (Bank) loan disbursements to Iran. Directs the President, if the Bank approves a Country Assistance Strategy for Iran or approves a loan to Iran, to: (1) terminate any U.S. contribution to the Bank, the International Finance Corporation, and the Multilateral Investment Guarantee Corporation for the fiscal year in which the Country Assistance Strategy or loan is approved, or if loan disbursements have been made, for the following fiscal year; (2) prohibit the sale of Bank debt instruments in the United States; and (3) prohibit the purchase of any such debt instrument by the U.S. government, a U.S. person, or a state or municipal governmental entity. Sets forth sunset provisions.

Dollar Bill Act of 2011

United States · United States Congress · 15 April 2011

Dollar Bill Act of 2011 - Requires the Board of Governors of the Federal Reserve System to: (1) make the value of the U.S. dollar equal to price of gold on the exchange operated by the Commodities Exchange, Inc. (COMEX) of the New York Mercantile Exchange, Inc.; and (2) maintain that value at this level. Prohibits the Board, in regulating the value of the U.S. dollar, from conducting open market operations indirectly, as in the current practice of targeting the federal funds rate. Requires the Board to use its banking and bank regulatory powers to maintain and promote stable and effective financial markets during and after the transition to a defined value for the U.S. dollar. Entitles all entities that depreciate capital assets for tax purposes to 100% expensing of all capital investment for tax purposes in the year that the investment is made. Requires the Congressional Budget Office (CBO), in addition to the scoring CBO will do of the tax changes provided in this Act, to calculate the impact on federal revenues on a present value basis. Amends the Federal Reserve Act to remove Federal Reserve Bank authority to pay earnings on reserves.

To amend the Internal Revenue Code of 1986 to temporarily provide the work opportunity tax credit for small businesses hiring unemployed individuals.

United States · United States Congress · 15 April 2011

Amends the Internal Revenue Code to allow certain small businesses with gross receipts in the preceding taxable year not exceeding $20 million a work opportunity tax credit for hiring individuals who have been receiving state unemployment compensation for not less than 4 weeks in the 1-year period ending on the hiring date. Increases the amount of wages eligible for such credit from $6,000 to $12,000 for the hiring of individuals in a high unemployment zone (a county that has an unemployment rate exceeding the greater of 4% or the national unemployment rate). Terminates such credit after December 31, 2013.

Small Business Tax Relief and Retirement Restoration Act of 2011

United States · United States Congress · 15 April 2011

Small Business Tax Relief and Retirement Restoration Act of 2011 - Amends the Internal Revenue Code to permit until December 31, 2011, penalty-free distributions from an individual retirement account (IRA) or a qualified employer plan for the purpose of making loans to a small business to purchase depreciable property to be used by such business or for employee salaries or wages (other than for bonuses). Requires such loans to be repaid to the IRA within five years.