Taxation

DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 2006

United States · United States Senate · 20 April 2005

DEPARTMENT OF HOMELAND SECURITY APPROPRIATIONS FOR FISCAL YEAR 2006

United States · United States Senate · 20 April 2005

DISTRICT OF COLUMBIA APPROPRIATIONS FOR FISCAL YEAR 2006

United States · United States Senate · 20 April 2005

DISTRICT OF COLUMBIA APPROPRIATIONS FOR FISCAL YEAR 2006

United States · United States Senate · 20 April 2005

Employee Pension Preservation Act of 2005

United States · United States Congress · 20 April 2005

Employee Pension Preservation Act of 2005 - Amends the Internal Revenue Code and the Employee Retirement Income Security Act (ERISA) to permit commercial passenger airline pension plans to elect to restructure their unfunded plan liabilities over a 25-year period. Prohibits plans that elect restructuring to accrue future unfunded pension plan liabilities. Authorizes the Secretary of the Treasury to deny tax-exempt status to a successor of a plan restructured under this Act unless all benefit obligations of the restructured plan have been satisfied. Amends ERISA to exempt the Pension Benefit Guaranty Corporation (PBGC) from liability for any unfunded pension plan liabilities incurred by commercial passenger airline pension plans after an election to restructure is made.

North American Cooperative Security Act

United States · United States Congress · 20 April 2005

North American Cooperative Security Act - Directs the Secretary of State to provide a framework for enhanced security management, communication, and coordination among the United States, Canada, and Mexico. Directs the Secretary to: (1) negotiate border-related information sharing agreements with Mexico; (2) establish a program to improve Mexico's southern border security, including U.S., Canadian, and Mexican financial and technical assistance to Belize and Guatemala to help secure their borders; (3) establish a database to track Central American gangs; (4) examine the feasibility of an agreement with Panama and other Central American countries regarding the aerial interdiction program (Airbridge Denial); and (5) negotiate with other countries to accept the International Civil Aviation Organization Annex 9 one-time travel document in lieu of official travel documents if an inadmissible immigrant has not presented official travel documents or has presented fraudulent ones, and facilitate the removal and repatriation of inadmissible aliens from the United States, with a focus on criminal aliens who are dangerous or potential terrorists. Directs the Secretary of Defense to examine the feasibility of strengthening institutions for consultations on intelligence sharing and defense and border issues among the United States, Mexico, and Canada. Directs the Secretary to report to the appropriate congressional committees every six months regarding: (1) security, cargo security, and the movement of goods; (2) border infrastructure and wait times; (3) security clearances and document integrity; (4) immigration and visa management; (5) visa policy coordination and immigration security; (6) North American visitor overstay program; (7) terrorist watch lists; (8) money laundering, income tax evasion, currency smuggling, and alien smuggling; (9) counterterrorism programs; (10) law enforcement cooperation; (11) biosecurity cooperation; (12) protection against nuclear and radiological threats; (13) emergency management cooperation; (14) cooperative energy policy; and (15) feasibility of a common external tariff and development assistance with Mexico.

Social Security Personal Savings Guarantee and Prosperity Act of 2005

United States · United States Congress · 20 April 2005

Social Security Personal Savings Guarantee and Prosperity Act of 2005 - Amends title II (Old Age, Survivors, and Disability Insurance) (OASDI) of the Social Security Act (SSA) to establish: (1) a new part B (Personal Social Security Savings Program); and (2) the Social Security Personal Savings Fund in the Treasury, consisting of a separate Tier I Investment Fund and Tier II Investment Fund. Restricts participation in the program to certain individuals born on or after January 1, 1950. Allows a participating individual to elect to direct transfers from the Savings Fund, credited to his or her personal Social Security savings account, into one or more specified Tier III Investment Options. Prescribes requirements for personal Social Security savings annuity and other distributions. Establishes a Personal Social Security Savings Board to administer the program and set policies for the investment and management of the Savings Fund. Provides for recapture of corporate tax on yields attributable to personal Social Security savings account investments. Amends the Internal Revenue Code (IRC) to exempt the Social Security Personal Savings Fund and each Tier III Investment Option from income taxation. Excludes from gross income any qualified distribution from amounts credited to a personal Social Security savings account. Amends SSA title II part B to create in the Treasury the Self-Liquidating Social Security Transition Fund. Amends SSA title VII (Administration) to prohibit receipts and disbursements of the Social Security and related trust funds from being counted as new budget authority, outlays, receipts, or deficit or surplus. Amends SSA title II to dedicate budget surpluses to saving Social Security. Amends IRC to provide for a reduction of FICA rates resulting from the program. Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to provide for spending safeguards on the growth of entitlements and mandatories.

Community Development Homeownership Tax Credit Act

United States · United States Congress · 20 April 2005

Community Development Homeownership Tax Credit Act - Amends the Internal Revenue Code to allow homebuilders and investors a general business tax credit for building or substantially rehabilitating residences for low and moderate-income individuals in certain areas, including a rural area, an Indian reservation, or an area of chronic economic distress. Sets forth rules for the calculation of such credit and its administration and allocation by the States.

Common Sense Automobile Efficiency Act of 2005

United States · United States Congress · 20 April 2005

Common Sense Automobile Efficiency Act of 2005 - Amends the Internal Revenue Code to repeal the phaseouts of the tax credit for qualified electric vehicles and of the tax deduction for clean-fuel vehicles. Increases from 30 million to 60 million the productive capacity limit for small ethanol producers for purposes of qualifying for the tax credit for alcohol used as fuel. Denies an export exemption from gasoline excise taxes for fuel delivered into the tank of a motor vehicle which is shipped or driven outside the United States. Allows a tax credit for investment in certain alternative motor vehicles, including fuel cell vehicles, advanced lean burn technology motor vehicles, hybrid motor vehicles, and alternative fuel motor vehicles. Sets forth formulae for determining the amount of such credit based on various factors, including vehicle weight and fuel efficiency ratings.

America's Better Classroom Act of 2005

United States · United States Congress · 20 April 2005

America's Better Classroom Act of 2005 - Amends the Internal Revenue Code to allow a tax credit for investment in qualified public school modernization bonds. Includes within the definition of "qualified public school modernization bonds" bonds for the construction, rehabilitation, or repair of a public school facility or for the acquisition of land for such facility (qualified school construction bonds) and bonds to finance certain academic programs below the postsecondary level in empowerment zones or enterprise communities (qualified zone academy bonds). Establishes a national limitation on the amount of bonds designated as public school construction bonds and zone academy bonds and provides for the allocation of bond amounts among the States according to a specified formula. Limits the term of such bonds to 15 years and terminates the authority for issuance of such bonds after September 30, 2010. Amends the General Education Provisions Act to apply certain labor standards to public school construction projects financed by this Act. Amends the Workforce Investment Act of 1998 to require States to establish employment and training programs relating to the construction or reconstruction of public school facilities.

Passenger Rail Investment Reform Act

United States · United States Congress · 20 April 2005

Passenger Rail Investment Reform Act - Amends Federal transportation law to require the restructuring of Amtrak into successor corporations named the Passenger Rail Service Provider (Provider) and the Passenger Rail Infrastructure Manager (Manager). Reorganizes the Board of Directors into a transition board, which shall prepare the restructuring plan. Grants the Provider the exclusive right for three years to continue to provide intercity passenger rail service currently provided by Amtrak; but after three years only under a contract. Grants the Manager the exclusive right for six years to continue to provide the dispatching, maintenance, and infrastructure services currently provided by Amtrak; but after six years only under a contract. Authorizes the States and the District of Columbia that constitute the North East Corridor (NEC) to enter into a multistate North East Corridor Compact, subject to congressional approval, to provide passenger rail service and conduct related activities in the NEC. Establishes a North East Corridor Compact Commission to prepare such compact, which shall provide for full authority for 99 years to succeed to the responsibilities of Amtrak as NEC operator, subject to a 99-year lease from the Department of Transportation. Prescribes general requirements of the compact to protect employee interests. Authorizes the Secretary of Transportation to develop a program for employee transition assistance. Authorizes the Secretary, after the first fiscal year following enactment of this Act, to make grants for operating assistance, according to a specified formula, to reimburse operators of long-distance routes and corridor feeder routes for their intercity passenger rail operating expenses. Specifies conditions and limitations on the availability of grants to Amtrak, including preparation of a capital spending plan, before its successor corporations are established and commence operations. Prescribes procedures for redemption and disposition of Amtrak stock and the transfer of assets to the successor corporations and/or the Compact, as well as real estate, facilities, and secured debt. Authorizes the Secretary to make grants to an applicant State, interstate compact, or public agency to assist in financing the capital costs of facilities and equipment necessary to provide intercity passenger rail transportation. Authorizes interested States to enter into interstate compacts for corridor development.

Investment in America Act of 2005

United States · United States Congress · 20 April 2005

Investment in America Act of 2005 - Amends the Internal Revenue Code to: (1) make permanent the tax credit for increasing research activities; (2) increase the rates of the alternative incremental tax credit for research expenses; and (3) permit a taxpayer election of an alternative simplified tax credit for research expenses.

To amend the Internal Revenue Code of 1986 to allow a credit against income tax for recycling or remanufacturing equipment, and for other purposes.

United States · United States Congress · 20 April 2005

Amends the Internal Revenue Code to allow a tax credit for investment in qualified reclamation property. Defines "qualified reclamation property" as tangible depreciable recycling or remanufacturing property with a useful life of at least five years. Limits the amount of such credit to 20 percent of the basis (not exceeding $10 million) of qualified reclamation property placed in service during a taxable year. Directs the Secretary of Transportation to study the performance and safety of recycled, non-deployed airbags used in automobiles.

LEGISLATIVE BRANCH APPROPRIATIONS FOR FISCAL YEAR 2006

United States · United States Senate · 19 April 2005

Fiscal Responsibility for a Sound Future Act

United States · United States Congress · 19 April 2005

Fiscal Responsibility for a Sound Future Act - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to extend through FY 2005 the spending caps for discretionary, highway, and mass transit categories in new budget authority and outlays. Declares that Congress should enact a limit on total discretionary spending for FY 2006. Retains (eliminates the expiration of) pay-as-you-go. Reenacts into law (effective for FY 2005) certain budget enforcement mechanisms through FY 2015. Makes it out of order in the Senate to consider under expedited procedures applicable to reconciliation in the Congressional Budget Act of 1974 any measure that increases the deficit in the: (1) first fiscal year covered by the most recently adopted concurrent resolution on the budget; (2) first five fiscal years covered by such adoption; or (3) first five fiscal years following such period. Amends H.Con.Res. 95 (108th Congress) to revise provisions concerning the Pay-As-You-Go point of order rule in the Senate to: (1) modify the formula used to estimate the baseline; and (2) extend the application of such rule through FY 2015.

Educational Reform Act of 2005

United States · United States Congress · 19 April 2005

Educational Reform Act of 2005 - Extends authorizations of appropriations under: (1) the Head Start Act (HSA); and (2) the Child Care and Development Block Grant Act of 1990 (CCDBGA). Revises HSA provisions for: (1) Indian and migrant and seasonal programs; (2) expanded access to Early Head Start and Head Start; (3) part-day to full-day programs; (4) school readiness standards; (5) staff training, development, and salaries; and (6) tribal college or university partnership. Revises CCDBGA requirements for staff training and child care quality improvement activities. Revises ESEA requirements for: (1) public school choice, supplemental educational services, and teacher quality; (2) adequate yearly progress determinations; and (3) technical assistance. Revises the Higher Education Act of 1965 (HEA) to provide for: (1) extending and increasing authorizations of appropriations for TRIO and GEARUP programs; (2) no reduction of student aid eligibility based on updates to tax tables; (3) demonstration grants to help low-income students enroll in summer courses to complete their college degrees; and (4) tuition-free college for mathematics, science, and special education teachers, through additional amounts of student loan forgiveness. Expresses the sense of the Senate regarding increasing the maximum Pell Grant under HEA. Amends the Internal Revenue Code to make Hope and Lifetime Learning credits refundable.

Internet Tax Nondiscrimination Act

United States · United States Congress · 19 April 2005

Internet Tax Nondiscrimination Act - Amends the Internet Tax Freedom Act to make permanent the ban on State taxation of Internet access and on multiple or discriminatory taxes on electronic commerce.

Second Chance Act of 2005

United States · United States Congress · 19 April 2005

Second Chance Act of 2005: Community Safety Through Recidivism Prevention or the Second Chance Act of 2005 - Amends the Omnibus Crime Control and Safe Streets Act of 1968 to reauthorize, rewrite, and expand provisions regarding adult and juvenile offender reentry demonstration projects, including by authorizing funds to: (1) provide structured post-release housing and transitional housing; (2) facilitate specified collaboration to promote the employment of people released from prison and jail; (3) carry out programs that support children of incarcerated parents; and (4) establish or expand the use of reentry courts. Sets forth grant priorities and requirements, including that each state, territory, tribe, or local government recipient establish a Reentry Task Force or other authority. Authorizes the Attorney General to make a grant to provide for the establishment of a National Adult and Juvenile Offender Reentry Resource Center. Directs the Attorney General to establish an interagency task force on federal programs regarding offender reentry. Authorizes the National Institute of Justice and the Bureau of Justice Statistics to conduct research on offender reentry. Directs: (1) the Secretary of Health and Human Services to review the role of state child protective services at the time of arrest and establish services for the preservation of families impacted by the incarceration of a family member; and (2) the Secretary of Labor to implement a program to educate employers about one-stop centers, existing incentives for the hiring of former prisoners, and tax credits, and to make grants to nonprofit organizations to provide transitional services. Amends the federal criminal code to direct a court to revoke a term of supervised release or a sentence of probation for a defendant who commits a crime of violence against, or an offense of unlawful sexual contact with, a person who has not attained the age of 16 years.

Internet Tax Nondiscrimination Act of 2005

United States · United States Congress · 19 April 2005

Internet Tax Nondiscrimination Act of 2005 - Amends the Internet Tax Freedom Act to make permanent the ban on State taxation of Internet access and on multiple or discriminatory taxes on electronic commerce.

Quality Education for All Act

United States · United States Congress · 19 April 2005

Quality Education for All Act - Extends authorizations of appropriations under: (1) the Head Start Act (HSA); and (2) the Child Care and Development Block Grant Act of 1990 (CCDBGA). Revises HSA provisions for: (1) Indian and migrant and seasonal programs; (2) expanded access to Early Head Start and Head Start; (3) part-day to full-day programs; (4) school readiness standards; (5) staff training, development, and salaries; and (6) tribal college or university partnership. Revises CCDBGA requirements for staff training and child care quality improvement activities. Directs the Secretary of Education to make competitive grants to rural local educational agencies for purchasing new school buses. Expresses the sense of the Senate regarding: (1) fully funding the Individuals with Disabilities Education Act by 2011; (2) funding for the Elementary and Secondary Education Act of 1965 (ESEA); and (3) increasing the maximum Pell Grant under the Higher Education Act of 1965 (HEA). Revises ESEA requirements for: (1) public school choice, supplemental educational services, and teacher quality; (2) adequate yearly progress determinations; (3) technical assistance; (4) assessment and accountability; and (5) prohibiting discrimination. Revises HEA to provide for: (1) extending and increasing authorizations of appropriations for TRIO and GEARUP programs; (2) no reduction of student aid eligibility based on updates to tax tables; (3) demonstration grants to help low-income students enroll in summer courses to complete their college degrees; and (4) tuition-free college for mathematics, science, and special education teachers, through additional amounts of student loan forgiveness. Amends the Internal Revenue Code to: (1) expand the deduction for higher education expenses; (2) establish a credit for interest on higher education loans; and (3) make Hope and Lifetime Learning credits refundable.

Clean Water Investment and Infrastructure Security Act of 2005

United States · United States Congress · 19 April 2005

Clean Water Investment and Infrastructure Security Act of 2005 - Amends the Internal Revenue Code to exempt from State volume caps private facility bonds for sewage and water supply facilities.

Internet Consumer Protection Act of 2005

United States · United States Congress · 19 April 2005

Internet Consumer Protection Act of 2005 - Amends the Internet Tax Freedom Act to make permanent the ban on State taxation of Internet access and on multiple or discriminatory taxes on electronic commerce. Repeals provisions permitting States with Internet tax laws enacted prior to the ban on Internet taxes to continue enforcing such laws.

To amend the Internal Revenue Code of 1986 to extend the deduction for increased expensing for small business.

United States · United States Congress · 19 April 2005

Amends the Internal Revenue Code to extend for two additional years (taxable years beginning before 2010) provisions allowing the increased expensing of small business assets.

Brownfield Cleanup Enhancement Act of 2005

United States · United States Congress · 19 April 2005

Brownfield Cleanup Enhancement Act of 2005 - Amends the Internal Revenue Code to allow a tax credit for investment in qualified brownfields cleanup bonds. Defines "qualified brownfields cleanup bonds" as 15-year State or local government bonds 95 percent of the proceeds of which are used for the abatement or control of hazardous substances at a site designated as contaminated by the Administrator of the Environmental Protection Agency (EPA). Limits the amount of such credit to 25 percent of the annual credit determined for such bonds (i.e., applicable credit rate times the outstanding face amount of such bonds). Establishes national limits on the amount of qualified brownfields cleanup bonds that may be issued in 2006 and 2007. Terminates the authority for issuance of such bonds after 2007.

Savings for Personal Education Continuation Tax Relief Act of 2005

United States · United States Congress · 19 April 2005

Savings for Personal Education Continuation Tax Relief Act of 2005 - Declares that the general terminating date of the Economic Growth and Tax Relief Reconciliation Act of 2001 (i.e., December 10, 2010) shall not apply to provisions permitting certain educational institutions to maintain tax-qualified tuition programs.

To make supplemental appropriations for fiscal year 2005 to ensure the inclusion of commonly used pesticides in State source water assessment programs, and for other purposes.

United States · United States Congress · 19 April 2005

Makes supplemental appropriations for FY 2005 to the Environmental Protection Agency for State and Tribal Assistance Grants for the Drinking Water State Revolving Funds for State expenses of formulating source water assessment programs. Requires source water assessment programs to include the assessment of: (1) the pesticides chlorothalonil, pendimethalin, paraquat, cyanazine, bensulide, chlorpyrifos, diazinon, metalaxyl, and mecoprop; (2) surface water sources; (3) residential drinking wells; and (4) contaminated soil.

Taxpayer Protection and Assistance Act of 2005

United States · United States Congress · 18 April 2005

Taxpayer Protection and Assistance Act of 2005 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to: (1) make grants to establish tax return preparation clinics for low-income taxpayers; (2) regulate the conduct of enrolled agents before the Internal Revenue Service (IRS); (3) regulate and test paid income tax preparers; (4) contract for the development or administration of examinations for paid income tax preparers; (5) require the registration of refund anticipation loan facilitators; and (6) award demonstration project grants to assist low-income taxpayers without bank accounts to obtain such accounts with federally insured depository institutions. Establishes in the IRS the Office of Professional Responsibility to administer the regulation of paid income tax preparers. Requires refund anticipation loan facilitators to make specified disclosures to taxpayers about refund loan transactions. Requires a set aside of a portion of Tax Court practitioner fees for assistance to pro se taxpayers in the Tax Court.

Health Care Access Improvement Act

United States · United States Congress · 18 April 2005

Health Care Access Improvement Act - Amends the Internal Revenue Code to allow primary health services providers (physicians, physician assistants, or nurse practitioners) a nonrefundable tax credit of $1,000 for each month such providers provide primary health services in health professional shortage areas.

Senior Elder Care Relief and Empowerment (SECURE) Act

United States · United States Congress · 18 April 2005

Senior Elder Care Relief and Empowerment (SECURE) Act - Amends the Internal Revenue Code to allow a nonrefundable income tax credit for 50 percent of expenses exceeding $1,000 that are incurred for the care of chronically ill individuals who have attained normal retirement age (as determined under the Social Security Act). Allows the credit for certain long-term care services, respite care, or adult day care, but disqualifies expenses that are compensated by insurance or paid to a nursing facility.

A bill to provide that the conveyance of the former radar bomb scoring site to the city of Conrad, Montana, is not subject to reversion.

United States · United States Congress · 18 April 2005

Amends the National Defense Authorization Act for Fiscal Year 1994 to repeal the provision that the conveyance of the former radar bomb scoring site to the city of Conrad, Montana, is subject to reversion to the United States.

ID Theft Loophole Closure Act

United States · United States Congress · 18 April 2005

ID Theft Loophole Closure Act - Amends the Internal Revenue Code to permit the Secretary of the Treasury to disclose to a State or local law enforcement agency (upon the written request of the head of such agency) the name, tax identification number, and mailing address of any individual who is reasonably believed to have violated a State law by claiming a tax benefit using another person's social security number.

Energy Policy Act of 2005

United States · United States Congress · 18 April 2005

Energy Policy Act of 2005 - Sets forth an energy research and development program, including: (1) energy efficiency; (2) renewable energy; (3) oil and gas; (4) coal; (5) Indian energy; (6) nuclear matters and security; (7) vehicles and motor fuels, including ethanol; (8) hydrogen; (9) electricity; and (10) energy tax incentives. Amends the National Energy Conservation Policy Act to: (1) institute grant programs for low-income community energy efficiency and energy efficient public buildings; and (2) revise energy conservation standards for additional consumer products. Amends the National Housing Act and related Federal law regarding affordable housing, assisted housing, and Federal Housing Administration (FHA) mortgage insurance incentives for energy efficient housing. Amends the Energy Policy Act of 1992 to prescribe incentive payments for renewable energy production facilities. Amends the Federal Power Act to prescribe guidelines for hydroelectric licensing proposals for alternative conditions and requirements governing project works within a Federal reservation. Instructs the Secretary of Energy to make incentive payments to promote hydroelectric production. Amends the Natural Gas Act to prescribe authorization procedures governing: (1) construction, expansion, or operation of liquefaction or gasification natural gas terminals; and (2) natural gas market transparency. Prescribes procedural guidelines for the Secretaries of the Interior and of Agriculture to enter into a Memorandum of Understanding regarding oil and gas leasing on Federal lands. United States Refinery Revitalization Act of 2005 - Prescribes procedural guidelines for: (1) designation of refinery revitalization zones; and (2) coordination and expeditious review of permitting process for such zones. Sets forth a Clean Coal Power Initiative campaign that includes grants to universities to establish Centers of Excellence for Energy Systems of the Future. Authorizes Federal loan guarantees for designated coal gasification projects. Amends the Energy Policy Act of 1992 to prescribe implementation guidelines for a clean air coal program. Indian Tribal Energy Development and Self-Determination Act of 2005 - Amends the Department of Energy Organization Act and the Energy Policy Act of 1992 to establish the Office of Indian Energy Policy and Programs to promote Indian tribal energy resource development through a program of grants and loans. Price-Anderson Amendments Act of 2005 - Amends the Atomic Energy Act of 1954 to modify and extend indemnification authority and liability limits for Nuclear Regulatory Commission (NRC) licensees and Department of Energy (DOE) contractors. Prohibits assumption by the U.S. Government of liability for certain foreign incidents. Directs the NRC to establish a training and fellowship program for individuals with critical nuclear safety regulatory skills. Revises requirements for: (1) uranium sales; (2) special demonstration projects for the uranium mining industry; (3) whistleblower protection prescriptions; (4) medical isotope production; (5) uranium enrichment facilities; and (6) the national uranium stockpile. Instructs the Secretary of Energy to establish an Advanced Reactor Hydrogen Co-Generation Project. Provides for disposal of: (1) Fernald uranium processing facility byproduct material; and (2) greater-than-class C radioactive waste. Sets forth programs to promote: (1) hybrid vehicles; (2) hybrid retrofit and electric conversion technologies for combustion engine vehicles; and (3) alternative fuels for dual-fueled vehicles. Sets forth implementation guidelines for pilot programs that target: (1) alternative fueled vehicles; (2) fuel cell buses and alternative fuel and altra-low sulfur diesel fuel (clean) school buses; (3) advanced vehicles; and (4) hybrid vehicles. Instructs the Secretary of Energy to conduct programs that address: (1) production of hydrogen from diverse energy sources; and (2) solar and wind technologies. Energy Research, Development, Demonstration, and Commercial Application Act of 2005 - Instructs the Secretary of Energy to: (1) conduct research and development programs in specified sciences; and (2) maintain within the Department of Energy the Office of Scientific and Technical Information. Directs the Secretary to conduct: (1) a secondary electric vehicle battery use program; and (2) a Next Generation Lighting Initiative. Directs the Secretary of Energy to implement initiatives regarding: (1) energy efficiency; (2) distributed energy and electric energy systems; (3) renewable energy; (4) nuclear energy; (5) nuclear energy research programs; (6) Next Generation Nuclear Plant Program; (7) fossil energy; (8) ultra-deepwater and unconventional natural gas, and other petroleum resource exploration and production; (9) coordination of civilian science and technology programs; and (10) Department of Energy management. Electric Reliability Act of 2005 - Amends the Federal Power Act to grant FERC regulatory jurisdiction over an Electric Reliability Organization. Amends the Public Utility Regulatory Policies Act of 1978 to: (1) require electric utilities to make net metering and smart metering available upon consumer request; and (2) terminate mandatory purchase and sale requirements pertaining to cogeneration and small power production utilities. Public Utility Holding Company Act of 2005 - Repeals the Public Utility Holding Company Act of 1935. Amends the Federal Power Act to: (1) direct FERC to promulgate market transparency rules governing wholesale electric energy and transmission services; and (2) prohibit round trip trading. Authorizes the Federal Trade Commission (FTC) to issue rules that prohibit in the absence of consumer consent: (1) the change of selection of an electric utility ("slamming"); and (2) the sale of goods and services to an electric consumer ("cramming"). Requires a study of Federal agency review authorities over mergers to determine if duplicative authorities exist. Revises Federal Power Act requirements for electric utility mergers. Directs FERC to convene a joint board to study the issue of security constrained economic dispatch for a market region. Enhanced Energy Infrastructure and Technology Tax Act of 2005 - Amends the Internal Revenue Code to establish energy infrastructure tax incentives, including: (1) new property depreciation; (2) tax credits for certain residential and business property and equipment; and (3) alternative minimum tax relief. Retains the effect of Department of Energy Order No. 202-03-2 (August 28, 2003) regarding transmission security. Extends the attainment date for certain downwind ozone nonattainment areas. Amends the Clean Air Act to direct the Administrator of the Environmental Protection Agency (Administrator) to promulgate regulations ensuring that domestic motor vehicle fuel consumption includes renewable fuel containing ethanol. Authorizes the Secretary of Energy to make grants to provide assistance to merchant producers of methyl tertiary butyl ether (MTBE) in making the transition from producing MTBE to producing iso-octane, iso-octene, alkylates, or renewable fuels. Prohibits the use of MTBE in motor vehicle fuel by December 31, 2014, in any State that does not specifically authorize it. Authorizes the President to determine by June 30, 2014, that this prohibition against the use of MTBE in motor vehicle fuel shall not take place and that the legal authority to prohibit its use in motor vehicle fuel shall become null and void. Eliminates the oxygen content requirement for reformulated gasoline. Conditions the Administrator's approval of State fuel restrictions upon a finding that they will neither cause fuel supply or distribution interruptions nor have a significant adverse impact on fuel producibility. Authorizes the Secretary of Energy to: (1) make loan guarantees for private sector construction of facilities for the processing and conversion of municipal solid waste and cellulosic biomass into fuel ethanol and other commercial byproducts; and (2) provide grants for construction of ethanol production facilities. Underground Storage Tank Compliance Act of 2005 - Amends the Solid Waste Disposal Act to require the Administrator to distribute specified fund percentages from the Leaking Underground Storage Tank Trust Fund to States to pay costs for regulation of underground storage tanks (USTs). Amends the Clean Air Act to cite conditions under which the Administrator may waive the prohibition against the use of extreme and unusual fuel or fuel additive supplies ("boutique fuels"). Establishes a grant program to improve the commercial value of forest biomass for electric energy, useful heat, transportation fuels, petroleum-based product substitutes, and other commercial purposes. John Rishel Geothermal Steam Act Amendments of 2005 - Amends the Geothermal Steam Act of 1970 to revamp guidelines governing leasing and permitting for geothermal development of public and National Forest System lands, including those withdrawn for military purposes. Instructs the Secretary of the Interior to make adjustments in Bureau of Reclamation water pumping facilities to minimize the amount of electric power consumed for such pumping during periods of peak electric power consumption. Sets forth a program of production incentives, including: (1) oil and gas royalties in kind; (2) marginal property production; (3) natural gas production in the Gulf of Mexico; and (4) oil and gas leasing in the National Petroleum Reserve in Alaska. Directs the President to establish the Office of Federal Energy Project Coordination. National Geological and Geophysical Data Preservation Program Act of 2005 - Directs the Secretary of the Interior to implement a National Geological and Geophysical Data Preservation Program. Transfers from the Secretary of Energy to the Secretary of the Interior administrative jurisdiction and control over certain public domain lands within Naval Petroleum Reserve Numbered 2 (Kern County, California), in order to implement production of hydrocarbon resources. Conveys a portion of Naval Petroleum Reserve Numbered 2 to the City of Taft, California. Sets forth royalty relief provisions affecting certain leases for offshore oil or gas production under the Outer Continental Shelf Lands Act. Establishes the Secure Energy Reinvestment Fund to fund a domestic offshore energy reinvestment program. Coal Leasing Amendments Act of 2005 -Amends the Mineral Leasing Act to modify statutory requirements governing Federal coal leases affecting acreage limitations, mining plans, and advance royalty payments. Arctic Coastal Plain Domestic Energy Security Act of 2005 - Prescribes guidelines under which the Secretary of the Interior shall establish a competitive oil and gas leasing program for the exploration, development, and production of the oil and gas resources of the Coastal Plain (Arctic National Wildlife Refuge -- ANWR). Set America Free Act of 2005 or the SAFE Act - Establishes the United States Commission on North American Energy Freedom to make recommendations for a coordinated and comprehensive North American energy policy that will achieve energy self-sufficiency by 2025 within the three contiguous North American nation area of Canada, Mexico, and the United States. Grand Canyon Hydrogen-Powered Transportation Demonstration Act of 2005 - Instructs the Secretaries of Energy and of the Interior to jointly: (1) establish a research and development program, in partnership with the private sector, relating to hydrogen-based transportation technologies suitable for operations in national parks; and (2) conduct a demonstration of hydrogen-based public transportation technology at Grand Canyon. Shields from review under the National Environmental Policy Act of 1969 such actions by the Secretary of the Interior that involve activities on the public lands conducted for exploration or development of a domestic Federal energy source (including oil and gas pipelines and drilling).

A bill to amend the Internal Revenue Code of 1986 to allow a 15-year applicable recovery period for depreciation of certain electric transmission property.

United States · United States Congress · 15 April 2005

Amends the Internal Revenue Code to allow a 15-year recovery period for the depreciation of certain property used in the transmission at 69 or more kilovolts of electricity for sale.

Flat Tax Act of 2005

United States · United States Congress · 15 April 2005

Flat Tax Act of 2005 - Replaces the income tax with a flat tax of 20 percent of taxable earned income of individual taxpayers. Defines "taxable earned income" as the excess of earned income (wages, salaries, professional fees) over a standard deduction, a deduction for cash charitable contributions, and a deduction for home mortgage interest. Sets forth definitions and special rules for surviving spouses, heads of household, and dependents. Imposes a flat tax of 20 percent on business taxable income. Defines "business taxable income" as gross active income (other than investment income) reduced by: (1) the cost of business inputs (cost of specified goods, services, travel, and entertainment expenditures); (2) employee compensation; and (3) the cost of personal and real property used in business activities. Disallows a deduction from gross active business income for purchases of goods and services provided to employees or owners and certain lobbying and political expenditures. Repeals: (1) estate, gift, and generation-skipping transfer taxes; (2) financing of presidential election campaigns provisions; and (3) coal industry health benefits provisions.

2005 TAX RETURN FILING SEASON AND THE IRS BUDGET FOR FISCAL YEAR 2006

United States · United States House of Representatives · 14 April 2005

FOREIGN RELATIONS AUTHORIZATION FOR FISCAL YEAR 2005-2006: DEPARTMENT OF STATE MANAGEMENT INITIATIVES

United States · United States House of Representatives · 14 April 2005

ENERGY AND WATER, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2006

United States · United States Senate · 14 April 2005

DEPARTMENTS OF TRANSPORTATION, TREASURY, THE JUDICIARY, HOUSING AND URBAN DEVELOPMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2006

United States · United States Senate · 14 April 2005

AGRICULTURE, RURAL DEVELOPMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2006

United States · United States Senate · 14 April 2005

Options for Investors through United States Certified Coins Act of 2005

United States · United States Congress · 14 April 2005

Options for Investors through United States Certified Coins Act of 2005 - Amends the Internal Revenue Code to permit holders of individual retirement accounts or individually-directed pension plans to invest in coins which: (1) are certified by an independent, third-party grading service; (2) are, or were at any time, legal tender in the United States; and (3) are traded on a nationally recognized electronic coin trading network or listed by an independent coin wholesale reporting service.

A bill to amend the District of Columbia Home Rule Act to provide the District of Columbia with autonomy over its budgets, and for other purposes.

United States · United States Congress · 14 April 2005

District of Columbia Budget Autonomy Act of 2005 -Amends the District of Columbia Home Rule Act to provide that the District of Columbia budget passed by the Council of the District of Columbia shall be enacted without referral to the President or approval by the Congress, unless it is the budget for a fiscal year which is a control year. Prohibits the Mayor of the District during a control year from transmitting the budget, or amendments or supplements thereto, to the President until the completion of the budget procedures contained in this Act and the District of Columbia Financial Responsibility and Management Assistance Act of 1995. Prohibits obligations or expenditures by District government officers and employees without the Council's approval or, in the case of a control year, congressional approval. Allows the Council to reenact provisions of any line-item veto by the Mayor in a budget Act without submitting such veto to the President, unless such item or provision is contained in a budget act for a control year. District of Columbia Independence of the Chief Financial Officer Act of 2005 - Amends the District of Columbia Home Rule Act to revise requirements for the Office of the Chief Financial Officer (CFO), and the CFO's duties and term of office. Changes the names of, and subordinates to the CFO, the following District government offices or department: (1) Office of Budget and Management to Office of Budget and Planning; (2) Department of Finance and Revenue to Office of Tax and Revenue; and (3) Office of Treasurer to Office of Finance and Treasury. Consolidates the Office of the Controller and the Office of Financial Information Services into the Office of Financial Operations and Systems. Establishes: (1) the Office of Revenue Analysis, headed by the Deputy CFO for the Office of Revenue Analysis; and (2) the Lottery and Charitable Games Control Board. Provides that employees of the CFO Office shall be appointed by, serve at the pleasure of, and act under the direction and control of the CFO as at-will employees not covered by the District of Columbia Merit Personnel Act of 1978. States that nothing in this Act, however, may be construed to prohibit the CFO from entering into a collective bargaining agreement governing such employees or personnel. Grants the CFO independent authority over legal personnel. Amends the District of Columbia Home Rule Act to require the CFO to carry out procurement of goods and services for the CFO Office through a procurement office or division that shall operate independently of, and shall not be governed by, the Office of Contracting and Procurement, or its successor office. Amends the General Legislative Procedures Act of 1975 to require, except for emergency declaration, ceremonial, confirmation, and sense of the Council resolutions, all permanent bills and resolutions to be accompanied by a fiscal impact statement before final adoption by the Council.

A bill to amend the Internal Revenue Code of 1986 to modify the small refiner exception to the oil depletion deduction.

United States · United States Congress · 14 April 2005

Amends the Internal Revenue Code to revise the definition of certain small crude oil refiners eligible for the exemption from limitations applicable to the percentage depletion allowance for oil and gas wells to provide that such refiners will qualify for the exemption if their average daily refinery runs do not exceed 75,000 barrels (currently, 50,000 barrels).

A bill to amend title 37, United States Code, to authorize travel and transportation for family members of members of the Armed Forces hospitalized in the United States in connection with non-serious illnesses or injuries incurred or aggravated in a contingency operation, and for other purposes.

United States · United States Congress · 14 April 2005

Amends Federal military pay and allowances provisions to provide reimbursement for travel for the family of members of the Armed Forces hospitalized in the United States in connection with certain non-serious illnesses or injuries incurred or aggravated in a contingency operation. Allows such reimbursement for only one round trip. Provides reimbursement funding from specified military accounts. Requires the Secretary of Defense to report to the congressional defense committees if such expenses exceed $20 million in a fiscal year.

Commuter Benefits Equity Act of 2005

United States · United States Congress · 14 April 2005

Commuter Benefits Equity Act of 2005 - Amends the Internal Revenue Code to equalize and increase to $200, with a modified cost-of-living adjustment, the tax exclusion for both transportation and parking fringe benefits. Extends such benefits to federal employees.

To ensure that amounts in the Victims of Crime Fund are fully obligated.

United States · United States Congress · 14 April 2005

Amends the Victims of Crime Act of 1984 to require the Director of the Office for Victims of Crime to ensure that all sums in the Victims of Crime Fund in a fiscal year are in fact obligated in the subsequent fiscal year.

Workforce Health Improvement Program Act of 2005

United States · United States Congress · 14 April 2005

Workforce Health Improvement Program Act of 2005 - Amends the Internal Revenue Code to exclude from the gross income of employees: (1) the value of any on-premises employer-provided athletic facility; and (2) fees or membership expenses paid to an athletic or fitness facility by an employer for its employees. Allows employers a tax deduction for fees or dues paid to an athletic or fitness facility.

Rail Infrastructure Development and Expansion Act for the 21st Century

United States · United States Congress · 14 April 2005

Rail Infrastructure Development and Expansion Act for the 21st Century - Amends Federal rail transportation law to authorize the Secretary of Transportation to designate high-speed rail infrastructure bonds if: (1) the bonds are issued by a State, or one or more of the States that have entered into an interstate compact under the Amtrak Reform and Accountability Act of 1997, or by such compact; (2) they are for financing projects that make a substantial contribution to providing the infrastructure required to complete a railroad passenger transportation corridor for high-speed intercity rail passenger service, or for projects for the Alaska Railroad; (3) for a railroad passenger transportation corridor design that includes the use of freight railroad rights-of-way, a written agreement exists between the applicant and the freight railroad regarding such use and other conditions are met; (4) the corridor design eliminates all existing railroad grade crossings that would impede high-speed rail operations; (5) the applicant agrees to comply with certain labor standards with respect to such project; and (6) the applicant agrees not to pay the principal or interest on the bonds using funds derived directly or indirectly from the Highway Trust Fund, except as permitted by existing law. Excludes the interest on such bonds from an individual's gross income. Requires any entity providing high-speed intercity passenger railroad transportation to negotiate over hiring and working conditions with the collective bargaining agent or agents of the employees of any existing rail passenger service it might be replacing. Amends the Internal Revenue Code to allow certain tax credits to holders of qualified high-speed rail infrastructure bonds. Makes corridor development activities (including the acquisition of locomotives, rolling stock, track, and signal equipment) eligible for Federal assistance. Amends specified Federal law to change from discretionary to mandatory the Secretary's authority to provide direct loans and loan guarantees for rail rehabilitation and improvement projects to State and local governments, interstate compacts, government sponsored authorities and corporations, railroads, and joint ventures that include at least one railroad.

Amtrak Reauthorization Act of 2005

United States · United States Congress · 14 April 2005

Amtrak Reauthorization Act of 2005 - Amends Federal transportation law to authorize appropriations for Amtrak for FY 2006 through 2008 for: (1) capital expenditures; (2) certain mandatory payments; and (3) Amtrak's contractual obligations for commuter and State-supported passenger rail service. Includes among mandatory Amtrak payments to the Treasury: (1) an amount equal to the tax Amtrak must pay as an employer under the Railroad Retirement Tax Act that is more than the amount needed for anticipated benefits for retirees and their beneficiaries; (2) amounts necessary to pay the contribution for employee unemployment benefits under the Railroad Unemployment Insurance Act that are more than its obligations calculated on an experience-related basis; and (3) amounts necessary to pay railroad unemployment repayment taxes. Requires Amtrak to transmit to the Secretary of Transportation annually a comprehensive business plan, including targets for ridership and for each intercity train route (including Autotrain), revenues, and capital and operating expenses, and supplemental reports describing the work completed to date, any changes to the business plan, and the reasons for such changes. Prohibits the use of amounts appropriated under this Act to subsidize operating losses of commuter rail passenger or rail freight transportation.

Energy Policy Act of 2005

United States · United States Congress · 14 April 2005

Energy Policy Act of 2005 - Sets forth an energy research and development program, including: (1) energy efficiency; (2) renewable energy; (3) oil and gas; (4) coal; (5) Indian energy; (6) nuclear matters and security; (7) vehicles and motor fuels, including ethanol; (8) hydrogen; (9) electricity; and (10) energy tax incentives. Amends the National Energy Conservation Policy Act to: (1) institute grant programs for low-income community energy efficiency and energy efficient public buildings; and (2) revise energy conservation standards for additional consumer products. Amends the Energy Policy Act of 1992 to prescribe incentive payments for renewable energy production facilities. Amends the Federal Power Act to prescribe guidelines for hydroelectric licensing proposals for alternative conditions and requirements governing project works within a federal reservation. Instructs the Secretary of Energy to make incentive payments to promote hydroelectric production. Amends the Natural Gas Act with respect to: (1) construction, expansion, or operation of liquefaction or gasification natural gas terminals; and (2) natural gas market transparency. Prescribes procedural guidelines for the Secretaries of the Interior and of Agriculture to enter into a Memorandum of Understanding regarding oil and gas leasing on federal lands. United States Refinery Revitalization Act of 2005 - Prescribes procedural guidelines for: (1) designation of refinery revitalization zones; and (2) coordination and expeditious review of permitting process for such zones. Sets forth a Clean Coal Power Initiative campaign that includes grants to universities to establish Centers of Excellence for Energy Systems of the Future. Authorizes federal loan guarantees for designated coal gasification projects. Amends the Energy Policy Act of 1992 to prescribe implementation guidelines for a clean air coal program. Indian Tribal Energy Development and Self-Determination Act of 2005 - Amends the Department of Energy Organization Act and the Energy Policy Act of 1992 to establish the Office of Indian Energy Policy and Programs to promote Indian tribal energy resource development through grants and loans. Prescribes guidelines for energy efficiency in federally assisted housing on Indian lands. Price-Anderson Amendments Act of 2005 - Amends the Atomic Energy Act of 1954 to modify and extend indemnification authority and liability limits for Nuclear Regulatory Commission (NRC) licensees and Department of Energy (DOE) contractors. Prohibits assumption by the U.S. Government of liability for certain foreign incidents. Directs the NRC to establish a training and fellowship program for individuals with critical nuclear safety regulatory skills. Revises requirements for: (1) uranium sales; (2) special demonstration projects for the uranium mining industry; (3) whistleblower protection requirements; (4) medical isotope production; (5) uranium enrichment facilities; and (6) the national uranium stockpile. Instructs the Secretary of Energy to establish an Advanced Reactor Hydrogen Co-Generation Project. Provides for disposal of: (1) Fernald uranium processing facility byproduct material; and (2) greater-than-class C radioactive waste. Establishes programs to promote: (1) hybrid vehicles; (2) hybrid retrofit and electric conversion technologies for combustion engine vehicles; and (3) alternative fuels for dual-fueled vehicles. Sets forth implementation guidelines for pilot programs that target: (1) alternative fueled vehicles; (2) fuel cell buses and alternative fuel and altra-low sulfur diesel fuel (clean) school buses; (3) advanced vehicles; and (4) hybrid vehicles. Instructs the Secretary of Energy to conduct programs that address: (1) production of hydrogen from diverse energy sources; and (2) solar and wind technologies. Directs the Secretary to conduct: (1) a secondary electric vehicle battery use program; and (2) a Next Generation Lighting Initiative. Directs the Secretary of Energy to implement initiatives regarding: (1) energy efficiency; (2) distributed energy and electric energy systems; (3) renewable energy; (4) nuclear energy; (5) fossil energy; (6) ultra-deepwater and unconventional natural gas, and other petroleum resources; (7) energy sciences; (8) energy and environment; (9) United States-Israel cooperation; and (10) Department of Energy management. Electric Reliability Act of 2005 - Amends the Federal Power Act to grant Federal Energy Regulatory Commission (FERC) regulatory jurisdiction over an Electric Reliability Organization. Amends the Public Utility Regulatory Policies Act of 1978 to: (1) require electric utilities to make net metering and smart metering available upon consumer request; and (2) terminate mandatory purchase and sale requirements pertaining to cogeneration and small power production utilities. Public Utility Holding Company Act of 2005 - Repeals the Public Utility Holding Company Act of 1935. Amends the Federal Power Act to: (1) direct FERC to promulgate market transparency rules governing wholesale electric energy and transmission services; and (2) prohibit round trip trading. Authorizes the Federal Trade Commission (FTC) to issue rules that prohibit in the absence of consumer consent: (1) the change of selection of an electric utility ("slamming"); and (2) the sale of goods and services to an electric consumer ("cramming"). Revises Federal Power Act requirements for electric utility mergers. Directs FERC to convene a joint board to study the issue of security constrained economic dispatch for a market region. Retains the effect of Department of Energy Order No. 202-03-2 (August 28, 2003) regarding transmission security. Extends the attainment date for certain downwind ozone nonattainment areas. Amends the Clean Air Act to direct the Administrator of the Environmental Protection Agency (Administrator) to promulgate regulations ensuring that domestic motor vehicle fuel consumption includes renewable fuel containing ethanol. Authorizes the Secretary of Energy to make grants to provide assistance to merchant producers of methyl tertiary butyl ether (MTBE) in making the transition from producing MTBE to producing iso-octane, iso-octene, alkylates, or renewable fuels. Prohibits the use of MTBE in motor vehicle fuel by December 31, 2014, in any state that does not specifically authorize it. Authorizes the President to determine by June 30, 2014, that this prohibition against the use of MTBE in motor vehicle fuel shall not take place and that the legal authority to prohibit its use in motor vehicle fuel shall become null and void. Eliminates the oxygen content requirement for reformulated gasoline. Conditions the Administrator's approval of state fuel restrictions upon a finding that they will neither cause fuel supply or distribution interruptions nor have a significant adverse impact on fuel producibility. Authorizes the Secretary of Energy to: (1) make loan guarantees for private sector construction of facilities for the processing and conversion of municipal solid waste and cellulosic biomass into fuel ethanol and other commercial byproducts; and (2) provide grants for construction of ethanol production facilities. Underground Storage Tank Compliance Act of 2005 - Amends the Solid Waste Disposal Act to require the Administrator to distribute specified fund percentages from the Leaking Underground Storage Tank Trust Fund to states to pay costs for regulation of underground storage tanks (USTs). Amends the Clean Air Act to cite conditions under which the Administrator may waive the prohibition against the use of extreme and unusual fuel or fuel additive supplies ("boutique fuels").

America Rx Act of 2005

United States · United States Congress · 14 April 2005

America Rx Act of 2005 - Directs the Secretary of Health and Human Services to establish the America Rx program to provide U.S. residents who are not covered under any public or private program that provides substantial benefits towards the purchase of outpatient prescription drugs with access to discounted prices for such drugs. Requires the Secretary to negotiate rebate agreements with drug manufacturers and deny tax deductions for advertising and marketing of drugs of manufacturers choosing not to participate in the program. Provides for arrangements under the program: (1) for pharmacies to provide qualified residents prescription drugs at discounted prices in exchange for discount reimbursement by the Secretary and reasonable dispensing fees; and (2) for States to provide for program administration in return for payment of reasonable administrative expenses.