Taxation

Stop Subsidizing Multimillion Dollar Corporate Bonuses Act

United States · United States Congress · 29 April 2015

Stop Subsidizing Multimillion Dollar Corporate Bonuses Act Amends the Internal Revenue Code, with respect to the $1 million limitation on the deductibility of employee compensation, to: (1) extend such limitation to any individual who is a current or former officer, director, or employee of a publicly-held corporation; (2) eliminate the exemption from such limitation for compensation payable on a commission basis or upon the attainment of a performance goal; and (3) make such limitation applicable to all publicly-held corporations that are required by the Securities and Exchange Commission to register securities and provide periodic reports to their investors.

State Partnership Program Enhancement Act of 2015

United States · United States Congress · 29 April 2015

State Partnership Program Enhancement Act of 2015 Amends the National Defense Authorization Act for Fiscal Year 2014 to revise and extend indefinitely the authority of the Department of Defense (DOD) to establish exchange programs for members of the National Guard under the National Guard State Partnership Program (SPP). (Currently, the authority is scheduled to terminate on September 30, 2016.) Requires the National Guard Bureau to: (1) maintain a list of core competencies of the National Guard to support SPP activities, and (2) designate a director for each state and territory. Requires DOD to coordinate SPP regulations with combatant commanders to ensure that program activities meet theater security cooperation objectives. Requires the Department of State to coordinate such regulations with relevant chiefs of mission to meet diplomatic objectives. Establishes the National Guard State Partnership Program Fund in the Treasury, into which appropriated amounts shall be credited and transferred for program activity uses, including payment of costs for personnel, training, operations, and equipment.

To amend the Internal Revenue Code of 1986 to repeal the limitation on the amount of distilled spirits taxes covered over to the Virgin Islands and Puerto Rico.

United States · United States Congress · 29 April 2015

Amends the Internal Revenue Code to repeal the limitation on the amount of distilled spirits excise taxes covered over (paid into) to treasuries of the Virgin Islands and the Commonwealth of Puerto Rico.

To amend the Internal Revenue Code of 1986 to expand and make permanent rules related to investment by nonresident aliens in domestic mutual funds and business development companies.

United States · United States Congress · 29 April 2015

Amends the Internal Revenue Code, with respect to the tax on nonresident alien individuals, to: (1) make permanent the tax exemption for interest-related dividends and short-term capital gain dividends received from a regulated investment company, and (2) expand the categories of interest-related dividends for which a tax exemption is allowed.

Stop Subsidizing Multimillion Dollar Corporate Bonuses Act

United States · United States Congress · 29 April 2015

Stop Subsidizing Multimillion Dollar Corporate Bonuses Act Amends the Internal Revenue Code, with respect to the $1 million limitation on the deductibility of employee compensation, to: (1) extend such limitation to any individual who is a current or former officer, director, or employee of a publicly-held corporation; (2) eliminate the exemption from such limitation for compensation payable on a commission basis or upon the attainment of a performance goal; and (3) make such limitation applicable to all publicly-held corporations that are required by the Securities and Exchange Commission to register securities and provide periodic reports to their investors.

Truth in Settlements Act of 2015

United States · United States Congress · 28 April 2015

Truth in Settlements Act of 2015 Sets forth new requirements for the public disclosure of any covered settlement agreement entered into by a federal executive agency.  Defines "covered settlement agreement" as a settlement agreement (including a consent decree) that: (1) is entered into by an executive agency, (2) relates to an alleged violation of federal civil or criminal law, and (3) requires the payment of not less than $1 million by one or more non-federal persons (entities not within the federal government). Requires the head of each executive agency to make publicly available on the agency website a list of each covered settlement agreement entered into by the agency, which shall include: (1) the names of the parties to the settlement agreement and the date of such agreement; (2) a description of the claims that were settled under the agreement; (3) the amount each party to the agreement is obligated to pay under the terms of the agreement and the total amounts required to be paid; and (4) for each settling party, the amount the settling party is obligated to pay that has been expressly specified as a civil penalty or fine and as not deductible for tax purposes. Requires: (1) such information to remain publicly available for not less than 5 years, beginning on the date of the agreement; and (2) a copy of a covered settlement agreement to remain publicly available for a period of not less than 1 year, beginning on the date of the agreement, or for not less than 5 years for an agreement under which a non-federal person is required to pay not less than $50 million. Limits the disclosure of provisions of a covered settlement agreement that are subject to a confidentiality agreement. Requires the issuer of securities subject to reporting requirements under the Securities Exchange Act of 1934 to describe in required reports any claim of a tax deduction relating to a payment under a covered settlement agreement.

Vested Employee Pension Benefit Protection Act

United States · United States Congress · 28 April 2015

Vested Employee Pension Benefit Protection Act Amends the Internal Revenue Code to allow employees in the building and construction industry to make distributions from their tax-exempt multi-employer pension plan at age 55 if they are not separated from employment at the time of such distributions and were participants in such plan on or before April 30, 2013, and the plan provides for payment of separate accrued benefits when the employee attains the plan's normal retirement age. Suspends payment of distributions for such building and construction industry employees if their multi-employer plan is in endangered or critical status.

EACH Act

United States · United States Congress · 28 April 2015

Equitable Access to Care and Health Act or the EACH Act This bill amends the Internal Revenue Code to expand the religious conscience exemption under the Patient Protection and Affordable Care Act to exempt individuals who rely solely on a religious method of healing and for whom the acceptance of medical health services would be inconsistent with their religious beliefs from the requirement to purchase and maintain minimum essential health care coverage.

WIOA Technical Amendments Act

United States · United States Congress · 28 April 2015

WIOA Technical Amendments Act This bill amends the Workforce Innovation and Opportunity Act (WIOA) to revise requirements for local workforce development area boards involved in statewide workforce investment activities as well as youth, adult, and dislocated worker employment and training activities. A state may use as an alternative workforce development board only a local entity (including a local council, regional workforce development board, or similar entity) that was in existence the day before enactment of the Workforce Investment Act of 1998. Currently such an alternative local entity is eligible for designation as a local workforce development board if it has been in existence as late as the day before the enactment of the WIOA on July 22, 2014. Certain technical amendments are made to performance accountability requirements for statewide and local workforce investment programs. The Department of Labor shall ensure that states receive an allotment for a fiscal year for adult employment and training activities and for dislocated worker employment and training activities and statewide workforce investment activities equal to at least 90% of the state's allotment for the preceding fiscal year. This bill amends the Rehabilitation Act of 1973 with respect to the terms of service requirements for members of the National Council on Disability, making them (unchanged in detail) effective only as of July 21, 2014.

Middle Class Health Benefits Tax Repeal Act of 2015

United States · United States Congress · 28 April 2015

Middle Class Health Benefits Tax Repeal Act of 2015 Amends the Internal Revenue Code to repeal, beginning with taxable years beginning after December 31, 2017, the excise tax on employer-sponsored health care coverage for which there is an excess benefit (high-cost plans).

HOMES Act

United States · United States Congress · 28 April 2015

Home Owner Managing Energy Savings Act of 2015 or the HOMES Act The Department of Energy (DOE) must establish the Home Energy Savings Retrofit Rebate Program to provide rebates of up to $5,000 to reward homeowners for achieving home energy savings. Rebates may not exceed: (1) $10,000 per individual; or (2) 50% of the qualified home energy efficiency expenditures paid or incurred by the homeowner. DOE must develop: (1) a network of rebate aggregators or a national rebate aggregator that can facilitate the delivery of rebates to reimburse participating homeowners or contractors, and (2) guidelines for allowing utilities participating as rebate aggregators to count the energy savings from their participation toward state and local level energy saving targets. This bill provides for the tax treatment of rebates, including an exclusion of such rebates from the taxable income of the homeowner. DOE must make grants available for developing quality assurance programs to oversee the delivery of home efficiency retrofit programs, overseeing quality assurance plans, establishing and delivering financing pilots, coordinating with existing residential retrofit programs and infrastructure development to assist deployment of the Home Energy Savings Retrofit Rebate Program, and carrying out that Program. DOE must establish a Residential Energy Efficiency Pay for Performance pilot program to encourage the use of measured energy savings, and financial payments for those energy savings, in the operation of residential energy efficiency programs.

Providing for consideration of the bill (H.R. 2028) making appropriations for energy and water development and related agencies for the fiscal year ending September 30, 2016, and for other purposes; providing for consideration of the bill (H.R. 2029) making appropriations for military construction, the Department of Veterans Affairs, and related agencies for the fiscal year ending September 30, 2016, and for other purposes; and providing for proceedings during the period from May 4, 2015, through May 11, 2015.

United States · United States Congress · 28 April 2015

Sets forth the rule for consideration of the bill (H.R. 2028) making appropriations for energy and water development and related agencies for the fiscal year ending September 30, 2016, and for other purposes; providing for consideration of the bill (H.R. 2029) making appropriations for military construction, the Department of Veterans Affairs, and related agencies for the fiscal year ending September 30, 2016, and for other purposes; and providing for proceedings during the period from May 4, 2015, through May 11, 2015.

National Defense Authorization Act for Fiscal Year 2016

United States · United States Congress · 28 April 2015

National Defense Authorization Act for Fiscal Year 2016 This bill authorizes FY2016 appropriations and sets forth policies regarding the military activities of the Department of Defense (DOD) and military construction. The bill authorizes appropriations, but does not provide budget authority for discretionary programs, which is included in subsequent appropriations legislation. The bill authorizes appropriations to DOD for Procurement; Research, Development, Test, and Evaluation; Operation and Maintenance; the Revolving and Working Capital Funds; the Joint Urgent Operational Needs Fund; Chemical Agents and Munitions Destruction; Defense-Wide Drug Interdiction and Counter-Drug Activities; the Defense Inspector General; the Defense Health Program; and Overseas Contingency Operations. The bill also authorizes the FY2016 personnel strengths for active duty and reserve forces and sets forth policies regarding military personnel, compensation and other personnel benefits, health care, acquisition policy and management, DOD organization and management, civilian personnel matters, and matters relating to foreign nations. Military Construction Authorization Act for Fiscal Year 2016 The bill authorizes appropriations and sets forth policies regarding military construction for the Army, Navy, Air Force, defense agencies, the North Atlantic Treaty Organization Security Investment Program, and Guard and Reserve Forces facilities. The bill also authorizes appropriations for base realignment and closure activities. Defense Base Closure and Realignment Act of 2015 The bill establishes a Defense Base Closure and Realignment Commission and sets forth procedures for the closure and realignment of certain military installations in the United States.

Keeping Social Security Solvent Act of 2015

United States · United States Congress · 28 April 2015

Keeping Social Security Solvent Act of 2015 Amends the Internal Revenue Code, with respect to the taxes on employment and self-employment compensation, to repeal the limit on the amount of compensation subject to such taxes (i.e., the contribution and benefit base, currently $118,500 in 2015).

Protect Student Borrowers Act of 2015

United States · United States Congress · 27 April 2015

Protect Student Borrowers Act of 2015 This bill amends title IV (Student Assistance) of the Higher Education Act of 1965 to require institutions of higher education (IHEs) participating in the William D. Ford Federal Direct Loan program to accept specified risk-sharing requirements. For any fiscal year in which at least 25% of the IHE's student body is participating in the Direct Loan program, the IHE must remit a risk-sharing payment (a percentage of the total amount of its defaulted Direct Loans) that declines as the cohort default rate declines. If an IHE develops and implements an approved student loan management plan that includes individualized financial aid counseling for students and strategies to minimize student loan default and delinquency, the Department of Education (ED) must modify the risk-sharing requirements. ED may waive or reduce an IHE's risk-sharing payments in certain other instances. An IHE may not deny admission or financial aid based on a perception that a student may be at risk for defaulting on a Direct Loan. ED may enter into contracts or cooperative agreements for: (1) statewide or institutionally-based programs for the prevention of federal student loan delinquency and default at IHEs that have a high cohort default rate or serve large numbers of students who have a higher risk of defaulting on student loans under title IV, and (2) increasing the number of borrowers who successfully rehabilitate defaulted loans. Risk-sharing payments are to be deposited in a separate account in the Treasury and used as follows: (1) up to 50% for ED to enter into the contracts or cooperative agreements for delinquency and default prevention or rehabilitation, and (2) the remainder to offset any future shortfalls in funding under the Federal Pell Grant program. An IHE's ability to meet its obligation to make risk-sharing payments shall be part of the determination of its eligibility to participate in title IV programs.

DEPARTMENTS OF LABOR, HEALTH AND HUMAN SERVICES, AND EDUCATION, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2016

United States · United States Senate · 23 April 2015

Stopping Improper Payments to Deceased People Act

United States · United States Congress · 23 April 2015

Stopping Improper Payments to Deceased People Act Amends title II (Old Age, Survivors, and Disability Insurance Benefits) of the Social Security Act to direct the Social Security Administration (SSA) to: (1) provide information on all deceased individuals that is furnished to or maintained by SSA, subject to appropriate safeguards against unauthorized use or disclosure, to federal or state agencies providing benefits or administering a federal program; and (2) provide for the use of such information by federal agencies to operate the Do Not Pay working system and to carry out tax administration or debt collection duties. Directs the Office of Management and Budget (OMB) to analyze and report to Congress on potential alternative sources of death data maintained by non-federal sources. Amends the Improper Payments Elimination and Recovery Improvement Act of 2012 to require the OMB to: (1) issue guidance to agencies that operate or maintain a database of information relating to beneficiaries, annuity recipients, or other purposes for which improved data matching with databases would be relevant and necessary; (2) develop a plan to assist states and local agencies, and Indian Tribes and tribal organizations, to provide information, in an electronic format, to the federal government on the deaths of individuals; and (3) submit to Congress a plan to improve data matching with the federal government on the death of individuals who are benefit recipients and an annual report on the implementation of such requirements. Directs the SSA to submit a plan to ensure the accuracy and completeness of death data of individuals who are not eligible for or receiving social security benefits.

FAIR Social Security Act

United States · United States Congress · 23 April 2015

Fair Adjustment and Income Revenue for Social Security Act or the FAIR Social Security Act This bill repeals the cap on the amount of income ($118,500 in 2015) that is subject to the employment or self-employment tax for funding social security benefits. The bill also reallocates employment and self-employment tax revenues to increase Social Security Trust Fund solvency. The Bureau of Labor Statistics of the Department of Labor must prepare and publish an index for each calendar month to be known as the Consumer Price Index for Elderly Consumers that indicates changes in expenditures for consumption that are typical for individuals who are 62 years of age or older. This Index will be used to adjust benefit amounts under the Old Age, Survivors, and Disability Insurance program and Medicare.

Coast Guard Authorization Act of 2015

United States · United States Congress · 23 April 2015

Coast Guard Authorization Act of 2015 This bill authorizes: (1) appropriations for the Coast Guard and the Federal Maritime Commission for FY2016-FY2017, and (2) a specified level of end-of-year strength for active duty personnel and military training student loads for such fiscal years. The Commission may not expend funds to issue an award, prize, commendation, or other honors to non-federal entities. The bill addresses: (1) the Coast Guard's acquisition process and plans for long-term acquisition and manpower needs; and (2) the performance of the Coast Guard's assets, the service life of certain assets, and programs to improve its assets. The bill revises or sets forth policies relating to the Coast Guard's leadership structure, service member benefits, shipping and navigation requirements, the jurisdiction of the Coast Guard Auxiliary, the Coast Guard's authority to close air facilities, the treatment of fishing permits, survival craft in passenger vessels that operate in cold water, marketing the model years for recreational vessels, the expiration of merchant mariner credentials, reimbursements for costs incurred by the Coast Guard to enforce safety zones for a marine event, standards for recreational vessel engine weights, merchant mariners medical fitness determinations, and certificates of documentation for recreational vessels.

Social Security Protection and Truth in Budgeting Act of 2015

United States · United States Congress · 23 April 2015

Social Security Protection and Truth in Budgeting Act of 2015 Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to prohibit the receipts and disbursements of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund (Social Security trust funds) from being included in the federal budget baseline for any fiscal year and from being counted as new budget authority, outlays, receipts, or deficit or surplus for purposes of offsetting any tax decrease or spending increase. Excludes Social Security trust fund receipts and disbursements totals from official Office of Management and Budget and Congressional Budget Office budget pronouncements. Makes proceeds to the Social Security trust funds from Social Security taxes available solely for OASDI purposes. Prohibits their availability for the establishment or funding of private accounts.

Fairness for Victims of Crime Act of 2015

United States · United States Congress · 23 April 2015

Fairness for Victims of Crime Act of 2015 Amends the Victims of Crime Act of 1984 to require that, on and after October 1, 2015: (1) the amount available for expenditure from the Crime Victims Fund for a fiscal year shall be equal to the entire amount in the Fund; and (2) the difference between the amount Congress makes available for expenditure from the Fund for a fiscal year and the average of the annual sums deposited in the Fund during the fiscal years that are four years, three years, and two years prior to the current one shall not count for purposes of scorekeeping under rule 3 of the Budget Scorekeeping Guidelines set forth in the joint explanatory statement of the committee of conference accompanying Conference Report 105-217.

Complete America's Great Trails Act

United States · United States Congress · 23 April 2015

Complete America's Great Trails Act Amends the Internal Revenue Code to allow a tax credit for the fair market value of any National Scenic Trail conservation contribution. Requires the Department of the Interior to study and report on the efficacy of such tax credit in completing, extending, and increasing the number of National Scenic Trails and the feasibility and cost of making such credit refundable and transferable.

Stopping Improper Payments to Deceased People Act

United States · United States Congress · 23 April 2015

Stopping Improper Payments to Deceased People Act Amends title II (Old Age, Survivors, and Disability Insurance Benefits) of the Social Security Act to direct the Social Security Administration (SSA) to: (1) provide information on all deceased individuals that is furnished to or maintained by SSA, subject to appropriate safeguards against unauthorized use or disclosure, to federal or state agencies providing benefits or administering a federal program; and (2) provide for the use of such information by federal agencies to operate the Do Not Pay working system and to carry out tax administration or debt collection duties. Directs the Office of Management and Budget (OMB) to analyze and report to Congress on potential alternative sources of death data maintained by non-federal sources. Amends the Improper Payments Elimination and Recovery Improvement Act of 2012 to require the OMB to: (1) issue guidance to agencies that operate or maintain a database of information relating to beneficiaries, annuity recipients, or other purposes for which improved data matching with databases would be relevant and necessary; (2) develop a plan to assist states and local agencies, and Indian Tribes and tribal organizations, to provide information, in an electronic format, to the federal government on the deaths of individuals; and (3) submit to Congress a plan to improve data matching with the federal government on the death of individuals who are benefit recipients and an annual report on the implementation of such requirements. Directs the SSA to submit a plan to ensure the accuracy and completeness of death data of individuals who are not eligible for or receiving social security benefits.

Brownfields Redevelopment Tax Incentive Reauthorization Act of 2015

United States · United States Congress · 23 April 2015

Brownfields Redevelopment Tax Incentive Reauthorization Act of 2015 Amends the Internal Revenue Code to extend through 2019 the election to expense (i.e., deduct in the current taxable year) environmental remediation costs (i.e., costs for the abatement or control of hazardous substances at a qualified contaminated site). Makes this Act applicable to expenditures paid or incurred after December 31, 2011.

DEPARTMENT OF HOMELAND SECURITY APPROPRIATIONS FOR FISCAL YEAR 2016

United States · United States Senate · 22 April 2015

DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 2016

United States · United States Senate · 22 April 2015

A REVIEW OF THE PRESIDENT'S FISCAL YEAR 2016 BUDGET REQUEST FOR THE U.S. ARMY CORPS OF ENGINEERS AND TENNESSEE VALLEY AUTHORITY

United States · United States House of Representatives · 22 April 2015

TRANSPORTATION AND HOUSING AND URBAN DEVELOPMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2016

United States · United States Senate · 22 April 2015

Pell Grant Protection Act

United States · United States Congress · 22 April 2015

Pell Grant Protection Act This bill amends title IV (Student Assistance) of the Higher Education Act of 1965 to appropriate for each fiscal year beginning with FY2016 the funding necessary to provide each eligible student with the maximum Pell Grant amount, minus the student's expected family contribution. (Currently, funds for the Pell Grant program come from a combination of mandatory and discretionary spending. This bill converts the Pell Grant program into a mandatory spending program.)

National Liberty Memorial Clarification Act of 2015

United States · United States Congress · 22 April 2015

National Liberty Memorial Clarification Act of 2015 This bill amends the Military Construction Authorization Act for Fiscal Year 2013 with respect to submission of site and design proposals by the National Mall Liberty Fund D.C. (sponsor) for the National Liberty Memorial to honor the slaves and free black persons who served as soldiers and sailors or provided civilian assistance during the American Revolution. The site and design approval process is revised to make the Secretary of Agriculture, rather than the Secretary of the Interior or the Administrator of General Services, responsible for consideration of these site and design proposals and their submission, on behalf of the sponsor, to the Commission of Fine Arts and National Capital Planning Commission.

Pell Grant Protection Act

United States · United States Congress · 22 April 2015

Pell Grant Protection Act This bill amends title IV (Student Assistance) of the Higher Education Act of 1965 to appropriate for each fiscal year beginning with FY2016 the funding necessary to provide each eligible student with the maximum Pell Grant amount, minus the student's expected family contribution. (Currently, funds for the Pell Grant program come from a combination of mandatory and discretionary spending. This bill converts the Pell Grant program into a mandatory spending program.)

End Polluter Welfare Act of 2015

United States · United States Congress · 22 April 2015

End Polluter Welfare Act of 2015 Amends the Outer Continental Shelf Lands Act and the Energy Policy Act of 2005 to repeal the authority of the Department of the Interior to reduce or eliminate royalty payments for oil and natural gas leases in the Outer Continental Shelf. Amends the Mineral Leasing Act to increase minimum royalty payments for coal, oil, and natural gas leases. Amends the Federal Oil and Gas Royalty Management Act of 1982 to prohibit payment of interest upon any overpayment of royalties. Amends the Oil Pollution Act to eliminate the limitation on liability for offshore facilities and pipeline operators for oil spills. Rescinds all unobligated balances made available to the World Bank, the Overseas Private Investment Corporation (OPIC), the Export-Import Bank, the Advanced Research Projects Agency in the Department of Energy (DOE), and other international financing entities to carry out any project that supports power plants that operate on fossil fuel (i.e., coal, petroleum, natural gas, or any derivatives used for fuel). Exempts from such rescission any fossil-fueled power plant project located in a Least Developed Country if no other economically feasible alternative exists, and the project uses the most efficient technology available. Terminates the Office of Fossil Energy Research and Development in DOE and related implementation authority. Prohibits the Department of Agriculture from making loans under the Rural Electrification Act of 1936 to carry out projects that will use fossil fuel. Prohibits the use of Department of Transportation funds to award any grant or other direct assistance to any rail or port project that transports fossil fuel. Amends the Internal Revenue Code to: (1) limit or repeal provisions allowing tax incentives for investment in fossil fuels, (2) increase the Oil Spill Liability Trust Fund financing rate, and (3) impose a 13% tax on the removal price of any taxable crude oil or natural gas from the Outer Continental Shelf in the Gulf of Mexico. Repeals the corporate income tax exemption for publicly traded partnerships with qualifying income and gains from activities relating to fossil fuels. Designates the Powder River Basin in southeast Montana and northeast Wyoming as a coal producing region. Eliminates accelerated depreciation for property that is receiving a subsidy for fossil fuel production.

Military and Veteran Caregiver Services Improvement Act of 2015

United States · United States Congress · 22 April 2015

Military and Veteran Caregiver Services Improvement Act of 2015 Expands eligibility for the family caregiver program of the Department of Veterans Affairs (VA) to include members of the Armed Forces or veterans who are seriously injured or who became ill on active duty prior to September 11, 2001 (currently, limited to service after September 11, 2001). Expands services to caregivers of veterans under such program to include child care services, financial planning services, and legal services. Terminates the support program for caregivers of covered veterans on October 1, 2020, except that any caregiver activities carried out on September 30, 2020, shall be continued on and after October 1, 2020. Authorizes the transfer of entitlement to post 9/11 education assistance to family members by veterans who are retired for a physical disability or who are seriously injured veterans in need of family caregiver services, without regard to length-of-service requirements. Authorizes the VA Secretary to pay monthly special compensation to seriously injured or ill veterans in need of personal care services and to their caregivers. Excludes from gross income, for income tax purposes, such compensation paid to injured or ill veterans. Authorizes flexible work schedules or telework for federal employees who are caregivers of veterans. Amends the Public Health Service Act to designate a veteran participating in the program of comprehensive assistance for family caregivers as an adult with a special need for purposes of the lifespan respite care program. Establishes in the executive branch an interagency working group to review and report on policies relating to the caregivers of veterans and members of the Armed Forces. Directs the Secretary to provide for studies on members of the Armed Forces who commenced service after September 11, 2001, and veterans who have incurred a serious injury or illness, including a mental health injury, and their caregivers.

STRONGER Act of 2015

United States · United States Congress · 22 April 2015

Supplemental Trade Review, Oversight, Noncompliance and General Enforcement Resources Act of 2015 or the STRONGER Act of 2015 Establishes in the U.S. Treasury the Trade Agreements Enforcement Trust Fund. Directs the Department of the Treasury to transfer to the Trust Fund an amount equal to $15 million of the countervailing duties and antidumping duties received in the Treasury for each fiscal year beginning after enactment of this Act. Limits the total amount of funds in the Trust Fund to $30 million. Authorizes the President to make sums in the Trust Fund available to: (1) the United States Trade Representative (USTR) to take specified actions relating to enforcement of free trade agreements; and (2) the USTR, the Department of State, the U.S. Agency for International Development, the Department of Labor, and other departments and agencies with relevant expertise to take specified actions relating to implementation assistance and local capacity building under such agreements. Prohibits amounts made available in the Trust Fund from being used to negotiate any new free trade agreement. Directs the President to establish a permanent interagency committee to ensure that actions taken under under this Act relating to implementation assistance and local capacity building are effectively prioritized, targeted, coordinated, and implemented. Requires the United States to promote aid effectiveness and accountability through transparency, monitoring, evaluation, learning, and fostering local ownership and implementation of U.S. assistance through such activities by requiring the interagency committee to: (1) publish timely, comprehensive, and detailed information regarding such activities on a quarterly basis, consistent with the U.S. commitment to full compliance with the International Aid Transparency Initiative; (2) conduct evaluations that are independent, methodologically rigorous, made public in their entirety, and transmitted to the International Aid Transparency Initiative Registry; and (3) develop and implement procedures for ensuring that data and evaluation results inform decisionmaking and lead to the revision and promotion of best practices among relevant executive branch agencies.

Fuel Choice and Deregulation Act of 2015

United States · United States Congress · 22 April 2015

Fuel Choice and Deregulation Act of 2015 This bill amends the Clean Air Act to revise provisions concerning alternative fuel. Currently, a change to the original configuration of a certified vehicle or engine, including alternative fuel conversion, may be a potential violation of the Act's prohibition against tampering with devices used to control emissions from vehicles. The bill prohibits the aftermarket conversion of a vehicle to alternative fuel operation from: (1) being considered tampering under the Act if the conversion technology is matched to an appropriate vehicle and does not degrade emission performance, or (2) requiring the issuance by the Environmental Protection Agency (EPA) of any certificate of conformity. The bill also establishes labeling requirements for an aftermarket conversion. The EPA may not prohibit or control biomass fuel under the Act. Biomass fuel is produced by conversion of certain organic matter which is available on a renewable basis. If a fuel choice enabling manufacturer (certain manufacturers of vehicles that operate with alternative fuels) is in compliance with applicable fuel economy standards, the vehicles it makes are deemed to be in compliance with greenhouse gas regulations established by the EPA under the Act. The requirements governing the calculation of average fuel economy are revised, including by giving an average fuel economy bonus for those manufacturers. The bill amends the Internal Revenue Code to adjust the excise tax on liquefied natural gas to 24.3 cents per energy equivalent of a gallon of diesel. The Clean Air Act places Reid vapor pressure limitations, or gasoline volatility limits, on gasoline during the summer ozone season. Gasoline blended with 10% ethanol (E10) may exceed this limitation by a certain amount under the Act. The bill extends this waiver to gasoline blended with more than 10% ethanol.

Invest in American Jobs Act of 2015

United States · United States Congress · 22 April 2015

Invest in American Jobs Act of 2015 Revises Buy American requirements with respect to federal-aid highways, capital investment grants to support intercity passenger rail service (rail grants), and Amtrak, particularly the handling of waiver requests. Revises similar Buy American requirements with respect to public transportation, particularly rolling stock. Requires the cost of rolling stock components and subcomponents produced in the United States to increase from 60% in FY2015 by 10% annual increments up to 100% for FY2019 and ensuing fiscal years. Revises waiver requirements as well to mirror those for federal-aid highways. Applies the rail grant Buy American requirements under this Act to recipients of rail loans and loan guarantees with respect to railroad rehabilitation and improvement. Prescribes Buy American requirements for procurement of a facility or equipment under federal aviation programs similar to those for rolling stock. Requires the Secretary of Transportation to report annually to Congress on: (1) each project for which a waiver of Buy American requirements was issued; and (2) the country of origin and product specifications for steel, iron, or manufactured goods acquired pursuant to each waiver. Amends the Safe Drinking Water Act to prescribe Buy American requirements for steel, iron, and manufactured goods used in the construction of a public water system. Adds similar Buy American requirements to the Public Works and Economic Development Act of 1965, with respect to economic development programs, and to the Robert T. Stafford Disaster Relief and Emergency Assistance Act, with respect to the Federal Emergency Management Agency Hazard Mitigation Grant Program. Amends the Truman-Hobbs Act to prescribe Buy American requirements for steel, iron, and manufactured goods used in the alteration of a bridge over U.S. navigable waters.

End Polluter Welfare Act of 2015

United States · United States Congress · 22 April 2015

End Polluter Welfare Act of 2015 Amends the Outer Continental Shelf Lands Act and the Energy Policy Act of 2005 to repeal the authority of the Department of the Interior to reduce or eliminate royalty payments for oil and natural gas leases in the Outer Continental Shelf. Amends the Mineral Leasing Act to increase minimum royalty payments for coal, oil, and natural gas leases. Amends the Federal Oil and Gas Royalty Management Act of 1982 to prohibit payment of interest upon any overpayment of royalties. Amends the Oil Pollution Act to eliminate the limitation on liability for offshore facilities and pipeline operators for oil spills. Rescinds all unobligated balances made available to the World Bank, the Overseas Private Investment Corporation (OPIC), the Export-Import Bank, the Advanced Research Projects Agency in the Department of Energy (DOE), and other international financing entities to carry out any project that supports power plants that operate on fossil fuel (i.e., coal, petroleum, natural gas, or any derivatives used for fuel). Exempts from such rescission any fossil-fueled power plant project located in a Least Developed Country if no other economically feasible alternative exists, and the project uses the most efficient technology available. Terminates the Office of Fossil Energy Research and Development in DOE and related implementation authority. Prohibits the Department of Agriculture from making loans under the Rural Electrification Act of 1936 to carry out projects that will use fossil fuel. Prohibits the use of Department of Transportation funds to award any grant or other direct assistance to any rail or port project that transports fossil fuel. Amends the Internal Revenue Code to: (1) limit or repeal provisions allowing tax incentives for investment in fossil fuels, (2) increase the Oil Spill Liability Trust Fund financing rate, and (3) impose a 13% tax on the removal price of any taxable crude oil or natural gas from the Outer Continental Shelf in the Gulf of Mexico. Repeals the corporate income tax exemption for publicly traded partnerships with qualifying income and gains from activities relating to fossil fuels. Designates the Powder River Basin in southeast Montana and northeast Wyoming as a coal producing region. Eliminates accelerated depreciation for property that is receiving a subsidy for fossil fuel production.

Taxpayer Economic Hardship Protection Act of 2015

United States · United States Congress · 22 April 2015

Taxpayer Economic Hardship Protection Act of 2015 This bill requires the Internal Revenue Service to take certain actions to protect taxpayers in economic hardship from a tax levy, including the adoption of procedures and guidelines that consider the possibility that a taxpayer is in economic hardship before issuing a levy.

Promote Workforce Development for the Advancement of Manufacturers Act of 2015

United States · United States Congress · 22 April 2015

Promote Workforce Development for the Advancement of Manufacturers Act of 2015 Amends the Internal Revenue Code to allow manufacturing employers located in the United States a business-related tax credit for the manufacturing training expenses of their employees. Includes within the definition of "manufacturing training expenses" related course work, certification testing, and essential skill acquisition.

Empowering Parents to Invest in Choice Act of 2015

United States · United States Congress · 22 April 2015

Empowering Parents to Invest in Choice Act of 2015 This bill amends the Internal Revenue Code to allow the payment of qualified elementary and secondary education expenses from a tax-exempt qualified tuition program (known as a 529 plan). (Currently, such plans only pay qualified higher education expenses.) Included as qualified elementary and secondary education expenses are expenses for tuition, fees, academic tutoring, special needs services, books, supplies, and computer technology or equipment. The bill also increases from $2,000 to $15,000 the limit on the amount that may be contributed to a tax-exempt Coverdell education savings account. The new contribution limit is adjusted for inflation in each taxable year beginning after 2015.

MILITARY CONSTRUCTION, VETERANS AFFAIRS, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2016

United States · United States Senate · 21 April 2015

David's Sling Authorization Act for Fiscal Year 2016

United States · United States Congress · 21 April 2015

David's Sling Authorization Act for Fiscal Year 2016 This bill authorizes the Secretary of Defense carry out activities relating to the research, development, test, and evaluation and procurement of the David's Sling weapons program. It is the sense of Congress that: the United States and Israel should enter into a production agreement that specifies the terms of coproduction, program schedule, and an itemization of costs for the David's Sling weapons program production; such production agreement should strive for optimal coproduction of the David's Sling components; and reaching such a bilateral production agreement, which includes funds disbursement policy, should be a priority.

To amend title 38, United States Code, to direct the Secretary of Veterans Affairs to increase certain veteran funeral benefits.

United States · United States Congress · 21 April 2015

Increases the amounts payable through the Department of Veterans Affairs (VA) for: (1) burial and funeral expenses of certain veterans, and (2) such expenses in connection with a veteran's death due to a service-connected disability. Directs VA, with respect to any fiscal year, to provide percentage increases for burial and funeral expenses.

PTC Elimination Act

United States · United States Congress · 21 April 2015

PTC Elimination Act This bill amends the Internal Revenue Code to phase out and eventually eliminate the tax credit for production of electricity from renewable resources. The bill repeals the inflation adjustment for current recipients of the tax credit and modifies the "beginning of construction" requirement to require that construction of an eligible project is continuous and makes significant progress. The credit is repealed in its entirety after December 31, 2025. The bill expresses the sense of Congress that the credit should be allowed to expire and should not be extended beyond its expiration date. The bill also reduces the corporate income tax by an applicable percentage based on increases in revenues resulting from this bill.

WIOA Technical Amendments Act

United States · United States Congress · 21 April 2015

WIOA Technical Amendments Act This bill amends the Workforce Innovation and Opportunity Act (WIOA) to revise requirements for local workforce development area boards involved in statewide workforce investment activities as well as youth, adult, and dislocated worker employment and training activities. A state may use as an alternative workforce development board only a local entity (including a local council, regional workforce development board, or similar entity) that was in existence the day before enactment of the Workforce Investment Act of 1998. Currently such an alternative local entity is eligible for designation as a local workforce development board if it has been in existence as late as the day before the enactment of the WIOA on July 22, 2014. Certain technical amendments are made to performance accountability requirements for statewide and local workforce investment programs. The Department of Labor shall ensure that states receive an allotment for a fiscal year for adult employment and training activities and for dislocated worker employment and training activities and statewide workforce investment activities equal to at least 90% of the state's allotment for the preceding fiscal year. This bill amends the Rehabilitation Act of 1973 with respect to the terms of service requirements for members of the National Council on Disability, making them (unchanged in detail) effective only as of July 21, 2014.

A bill to amend the Internal Revenue Code to provide a refundable credit for costs associated with Information Sharing and Analysis Organizations.

United States · United States Congress · 21 April 2015

Amends the Internal Revenue Code to allow a refundable tax credit for qualified cybersecurity information sharing organization costs (defined as the sum of dues for membership in the organization, personnel participation costs, product and service costs directly related to the sharing of information with the oganization, and other amounts [not including amounts for travel] relating to participation in activities of the organization).

Freedom from Over-Criminalization and Unjust Seizures Act of 2015

United States · United States Congress · 21 April 2015

Freedom from Over-Criminalization and Unjust Seizures Act of 2015 This bill amends the Lacey Act Amendments of 1981 to repeal the prohibition on importing, exporting, transporting, selling, receiving, acquiring, or purchasing in interstate or foreign commerce: (1) fish or wildlife taken, possessed, transported, or sold in violation of foreign law; or (2) plants taken, possessed, transported, or sold in violation of foreign law, without the payment of appropriate royalties, taxes, or stumpage fees required by foreign law, or in violation of any limitation under foreign law that governs the export or transshipment of plants. The possession of those fish, wildlife, or plants within the special maritime and territorial jurisdiction of the United States is allowed. A cap of $200,000 is placed on a civil penalty for a knowing violation of the Act that involves fish, wildlife, or plants with a market value of $350 or more. The bill also repeals: (1) criminal penalties under the Act; and (2) the authorization to suspend, modify, or cancel specified licenses or permits issued to any person who is convicted of a criminal violation of that Act.

Protecting American Taxpayers from Fraud Act of 2015

United States · United States Congress · 21 April 2015

Protecting American Taxpayers from Fraud Act of 2015 This bill directs the Department of the Treasury to develop referral procedures for, and establish a liaison to, tax preparation firms to seek recovery of refunds for taxpayers defrauded by employees or agents of such firms. In developing such procedures, Treasury shall ensure that there is coordination among the following Internal Revenue Service (IRS) entities: (1) the Taxpayer Advocate Service, (2) the Wage & Investment Division, (3) Criminal Investigation, (4) the Office of Chief Counsel, (5) the Return Preparer Office, and (6) the Office of Professional Responsibility. The bill also directs Treasury to develop comprehensive guidance for the treatment by IRS of all claims for refunds relating to tax return preparer fraud. Such guidance must provide a clear description of the rights and responsibilities of taxpayers with respect to actions taken by the taxpayer to minimize loss from tax preparer fraud, to receive restitution, and to substantiate a claim of fraud.

Preserving Freedom and Choice in Health Care Act

United States · United States Congress · 20 April 2015

Preserving Freedom and Choice in Health Care Act This bill amends the Patient Protection and Affordable Care Act (PPACA) and the Internal Revenue Code to repeal the requirements for individuals to maintain minimum essential coverage and for large employers to pay penalties if a full-time employee: (1) must wait longer than 60 days to enroll in an employer-sponsored health plan, or (2) receives a premium assistance tax credit or reduced cost-sharing. Coverage reporting requirements for providers and large employers are also repealed. Individuals enrolled in a health plan purchased through the federal health insurance exchange at the time of enactment of this Act who are ineligible for a premium assistance tax credit solely as a result of a determination by the Supreme Court in King v. Burwell are eligible for the tax credit. This applies to coverage months beginning after December 2013 and before September 2017. Group health coverage in which an individual was enrolled during any part of the period beginning on the date of enactment of PPACA (March 23, 2010) and ending on December 31, 2017, is a grandfathered health plan under PPACA and is exempt from some coverage requirements. Essential health benefits are defined by states. This amendment takes effect as if included in PPACA.

Working Families Tax Relief Act of 2015

United States · United States Congress · 20 April 2015

Working Families Tax Relief Act of 2015 Amends the Internal Revenue Code, as amended by the American Recovery and Reinvestment Act of 2009, to: (1) make permanent the reduction in the income threshold (from $10,000 to $3,000) for determining the refundable portion of the child tax credit, (2) eliminate the inflation adjustment to such amount, and (3) allow an annual inflation adjustment after 2014 to the $1,000 maximum credit amount and the adjusted gross income threshold amounts used to reduce the allowable amount of such credit. Modifies the earned income tax credit to: (1) make permanent the increase in the rate of such credit for taxpayers with three or more children, (2) increase the credit for taxpayers with no qualifying children, (3) reduce from 25 to 21 the qualifying age for such credit, (4) revise eligibility rules relating to married individuals living apart and qualifying children claimed by another family member, and (5) repeal the denial of such credit for taxpayers with excess investment income.