Taxation

To amend the Internal Revenue Code of 1986 to provide a temporary bonus research credit for energy-related research.

United States · United States Congress · 14 May 2009

Amends the Internal Revenue Code to allow a taxpayer election to increase the tax credit for research expenditures by 20% for qualified energy research expenses incurred in 2009 or 2010. Defines "qualified energy research expenses" to include research expenses related to fuel cell and battery technology, renewable energy, energy conservation technology, electric transmission and distribution, and carbon capture and sequestration.

Charitable Goods Donation Act

United States · United States Congress · 14 May 2009

Charitable Goods Donation Act - Amends the Internal Revenue Code to extend through 2010 the tax deductions for contributions of food and book inventory and for contributions of computer technology or equipment to schools and public libraries.

State Sales Tax Relief Act

United States · United States Congress · 14 May 2009

State Sales Tax Relief Act - Amends the Internal Revenue Code to extend through 2010 the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes.

Foreign Relations Authorization Act, Fiscal Years 2010 and 2011

United States · United States Congress · 14 May 2009

Foreign Relations Authorization Act, Fiscal Years 2010 and 2011 - Authorizes FY2010-FY2011 appropriations for: (1) the Department of State (Department) for the administration of foreign affairs; (2) international organizations; (3) international commissions; (4) migration and refugee assistance; and (5) centers and foundations. Authorizes the Secretary of State (Secretary) to establish in the Foreign Service a Public Diplomacy Reserve Corps consisting of mid- and senior-level former Foreign Service officers and other individuals to serve for a period of six months to two years abroad. Provides for the enhancement of U.S. diplomatic outreach, including: (1) establishment of new, and maintenance of existing, libraries and resource centers in connection with U.S. diplomatic and consular missions; and (2) grants for documentary film programs. Extends the United States Advisory Commission on Public Diplomacy. Authorizes appropriations for: (1) grants to U.S.-sponsored elementary and secondary schools in countries with predominantly Muslim populations for scholarships; (2) the United States-South Pacific Scholarship Program (Burton Scholarships); and (3) scholarships for indigenous peoples of Mexico and Central and South America to study in the United States. Directs the Secretary to establish: (1) a Central Asia scholarship pilot program for public policy internships in the United States; (2) an exchange program to provide scholarships for Sri Lankan students from various ethnic, religious, linguistic, and other minority groups to participate in post-conflict resolution workshops; and (3) an exchange and scholarship program in cooperation with the Women's Legislative Caucus in Liberia. Authorizes the Secretary to establish an educational exchange program between the United States and the Caribbean Community (CARICOM) countries (Shirley A. Chisholm United States-Caribbean Educational Exchange Program). Revises provisions regarding the Vietnam Education Foundation. Authorizes grants for academic management programs in Vietnam. Makes the passport surchage authority permanent. Directs the Secretary to revise the refugee processing system to prioritize refugees who are most urgently in need of resettlement. Directs: (1) the President to implement policies to address the resettlement needs of Iraqi refugees and internally displaced persons (IDPs); (2) the Secretary to seek to increase FY2010 resources available to process such applicants in Iraq; and (3) the Secretary to work with the international community to develop a long-term international strategy for Iraqi refugees and IDPs. Directs the President to: (1) require the National Security Council (NSC) to ensure that U.S. policy on Tibet is coordinated with all executive agencies in contact with the government of the People's Republic of China (PRC); and (2) provide grants to nongovernmental organizations to support sustainable economic development, cultural and historical preservation, health care, education, and environmental projects for Tibetan communities in the Tibet Autonomous Region and in other Tibetan communities in the PRC. Authorizes the Secretary to establish a Tibet Section within the U.S. Embassy in Beijing, PRC, until such time as a U.S. consulate in Tibet is established. Directs the Secretary to seek to establish a U.S. consulate in Lhasa, Tibet. Authorizes Foreign Service personnel increases at the Department and the United States Agency for International Development (USAID). Directs the President to: (1) develop and transmit to the appropriate congressional committees a national U.S. diplomacy strategy; and (2) conduct a comprehensive review of such strategy every four years (Quadrennial Review of Diplomacy and Development). Authorizes the Secretary to establish in the Department a Lessons Learned Center as a central organization for the collection and analysis of best practices and lessons learned by Foreign Service officers and USAID personnel. Foreign Service Overseas Pay Equity Act of 2009 - Extends comparability pay adjustments to Foreign Service members assigned abroad. Amends the death gratuity computation payable to surviving dependents of Foreign Service employees who die from injuries sustained in the performance of duty abroad. Authorizes the Secretary to: (1) establish a Transatlantic Diplomatic Fellowship Program and a Security Officers Exchange Program under which the Secretary may temporarily assign a Foreign Service member to a position with any designated country or entity that permits an employee to be assigned to a Department position; (2) suspend a Foreign Service member without pay when the member's security clearance is suspended or when there is reasonable cause to believe that the member has committed a crime for which a sentence of imprisonment may be imposed; and (3) establish a personal services contractor pilot program. Revises additional Foreign Service member-related provisions. Directs the Secretary to: (1) provide for the protection of intellectual property rights of U.S. persons in other countries; and (2) appoint 10 intellectual property attaches. Extends specified benefits under the Foreign Service Act of 1980 to same-sex domestic partners of Foreign Service members. Establishes the Office for Global Women's Issues. United States International Leadership Act of 2009 - Directs the Secretary to report to the appropriate congressional committees whether a new cone should be established for the Foreign Service that concentrates on members of who serve at international and multilateral institutions or are primarily responsible for participation in multilateral negotiations. Authorizes the Secretary to establish an Office on Multilateral Negotiations. Authorizes appropriations to pay U.S. arrearages to the United Nations recognized by the United States. Establishes in the Department the Fund to Promote Multiculteralism in the Americas. Extends the 27.1% U.S. share of assessed contributions for U.N. peacekeeping operations through 2011. Authorizes appropriations for the refurbishment or replacement of the International Atomic Energy Agency (IAEA) Safeguards Analytical Laboratory. Authorizes appropriations for international broadcasting. Establishes permanent authority for Radio Free Asia. Authorizes: (1) the Director of the Peace Corps to establish a special program that assigns returned Peace Corps volunteers to provide short-term development or other relief assistance; and (2) appropriations for the Peace Corps. Senator Paul Simon Study Abroad Foundation Act of 2009 - Establishes in the executive branch the Senator Paul Simon Study Abroad Foundation. Requires the Foundation to award grants, including for study in nontraditional study abroad destinations, to: (1) U.S. students; (2) nongovernmental institutions that provide and promote study abroad opportunities for U.S. students in consortium with institutions of higher education; and (3) institutions of higher education, individually or in consortium. Authorizes appropriations. Defense Trade Controls Performance Improvement Act of 2009 - Directs the President to perform a strategic review and assessment of the U.S. export controls system. Directs the Secretary to: (1) provide for specified performance requirements for license applications to export or import United States Munitions List items; (2) ensure that the Directorate of Defense Trade Controls has the necessary staff and resources; and (3) review the International Traffic in Arms Regulations and the United States Munitions List to determine those technologies and goods that warrant different or additional controls. Authorizes the President, under specified conditions, to provide for special licensing authorization for exports of spare and replacement parts or components of defense items exported to North Atlantic Treaty Organization (NATO) member states, Australia, Japan, Israel, South Korea, and New Zealand. Authorizes appropriations. Directs the President to make available to the appropriate congressional committees Arms Export Control Act-related directives concerning export policies, practices, and regulations. Authorizes the President to remove satellites and related components from the United States Munitions List, except for any satellite or related component that may be transferred to, or launched into outer space by, the PRC. Directs the Inspector General to review Department investigations of possible misuse of United States-origin defense items. Revises penalty provisions with respect to: (1) control of arms exports and imports; and (2) military sales agent fees. Authorizes the Secretary to provide training, procurement, and capacity-building for foreign military and counterterrorism forces in order to: (1) conduct counterterrorist operations; or (2) participate in military and stability operations with the United States. Authorizes appropriations. Extends through FY2011 the President's authority to transfer excess items to the Department of Defense War Reserve Stockpile. Authorizes the President for FY2010-FY2011 to provide for the crating, packing, handling, and transportation of excess defense articles to specified countries. Directs the President to designate a Coordinator of United States Government Activities to Implement the Merida Initiative. Authorizes the the President to incorporate the CARICOM countries into the Merida Initiative. Directs the President to establish the Task Force on the Prevention of Illicit Small Arms Trafficking in the Western Hemisphere. Sets forth monetary and prison penalties for illicit trafficking in small arms and light weapons to Mexico. Includes in the Department rewards program the arrest or conviction of any individual for illegally exporting small arms or light weapons to Mexico. Expresses congressional support for U.S. ratification of the Inter-American Convention Against the Illicit Manufacturing of and Trafficking in Firearms, Ammunition, Explosives, and Other Related Materials. Directs the Secretary to submit to the appropriate congressional committees: (1) an assessment on the continuing needs of the Special Court for Sierra Leone; and (2) a report for a government-wide strategy and the strengthening of U.S. civilian capacities for preventing genocide and mass civilian atrocities. Expresses the sense of Congress that the President should establish a bilateral commission between the United States and Nigeria to support multifaceted cooperation. Authorizes appropriations to: (1) establish a diabetes prevention and treatment program for Pacific Island countries and for safe water and sanitation; and (2) improve United Nations High Commissioner for Refugees (UNHCR) assistance to de jure or de facto stateless individuals. Directs the President to make the prevention and reduction of de jure or de facto statelessness an important goal of U.S. foreign policy and human rights efforts. Authorizes appropriations. Prohibits, with waiver authority, the Secretary from providing hurricane preparedness and other weather cooperation assistance to countries that do not cooperate with the United States in such matters. Authorizes the Secretary to use specified funds to carry out and expand Global Peace Operations Initiative programs. Authorizes appropriations. Daniel Pearl Freedom of the Press Act of 2009 - Directs the Secretary to administer a grant program to promote freedom of the press worldwide. Authorizes appropriations. Directs the President, through the Secretary, to establish a multi-year strategy to prevent child marriage in developing countries and promote the empowerment of girls at risk of child marriage in developing countries. Authorizes appropriations. Sets forth sense of Congress and policy statements regarding: (1) Afghan women and the Shi'ite Personal Status Law; (2) Turkey and the Ecumenical Patriarchate; (3) consular services in Moldova; (4) the global arms trade; (5) Dina Babbitt; (6) Somalia; (7) Sri Lanka; (8) West Papua; (9) Soviet nuclear tests and Kazakhstan's commitment to nonproliferation; and (10) Holocaust-era property restitution.

Expressing the support of the House of Representatives for members of the Armed Forces and veterans with post-traumatic stress disorder and their families and urging the Secretary of Veterans Affairs and the Secretary of Defense to improve the services and support available to such members, veterans, and families.

United States · United States Congress · 14 May 2009

Supports increased efforts to allow spouses and family members of veterans, including those killed in combat in Iraq and Afghanistan, to receive needed counseling services at Department of Veterans Affairs (VA) facilities. Encourages the Secretaries of Veterans Affairs and Defense to develop programs for veterans with post-traumatic stress disorder (PTSD) that include and treat the entire family. Calls on the Secretaries and the heads of other appropriate federal agencies to increase resources available for family and friends of veterans suffering from PTSD. Urges the Secretaries to increase access to counseling and other mental health services to family members of veterans as part of the comprehensive plan for the treatment of mental health conditions of members of the Armed Forces required by the National Defense Authorization Act for Fiscal Year 2008. Urges the Secretary of Veterans Affairs to collaborate with the Department of Defense (DOD) center of excellence in the prevention, diagnosis, mitigation, treatment, and rehabilitation of PTSD and other mental health conditions with respect to the education, treatment, and support of family members of veterans with such conditions. Requests the Secretaries to submit to Congress a list of statutory barriers that prevent each department from expanding access to mental health counseling services to family members of veterans. Urges the Secretary to aggressively work with Congress, veterans service organizations, and others to determine how to best meet the needs of veterans and their family members.

Amending the Rules of the House of Representatives to strengthen the public disclosure of all earmark requests.

United States · United States Congress · 14 May 2009

Amends Rule XXIII (Code of Official Conduct) of the Rules of the House of Representatives to require a Member, Delegate, or Resident Commissioner (Member), within 24 hours after requesting a congressional earmark or a limited tax or tariff benefit, to: (1) post on his or her website for the remainder of a Congress the name and address of the intended recipient, the requested congressional earmarks amount, and an explanation of the request, including the purpose, and why it is a valuable use of taxpayer funds; (2) submit electronically to the committee of subject-matter jurisdiction the webpage address where such information is posted; (3) identify each request as having been submitted to the committee of subject-matter jurisdiction; and (4) display on the homepage of such website a hypertext link that contains the words "Earmarks," "Appropriations Requests," "Limited Tax Benefits," or "Limited Tariff Benefits." Requires the Member to maintain the link for at least 30 calendar days after the last request is made during a Congress. Amends Rule XI (Procedures of Committees and Unfinished Business) to require any committee that accepts a Member's request for a congressional earmark or a limited tax or tariff benefit to maintain a public website with an earmark disclosure webpage that contains for each request certain identifying information in a downloadable, searchable, and sortable format. Requires: (1) a committee to post on its earmark disclosure webpage all requesting Members' written statements and other related information; and (2) such webpage to list the Members and link directly to their webpage addresses. Amends Rule XXI (Restrictions on Certain Bills) to make it out of order to consider any legislation that carries a congressional earmark or limited tax or tariff benefit requested by a Member who does not comply with clause 18 of Rule XXIII.

DEPARTMENT OF HOMELAND SECURITY APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 13 May 2009

THE PRESIDENT'S FISCAL YEAR 2010 BUDGET REQUEST FOR THE DEPARTMENT OF HOMELAND SECURITY

United States · United States House of Representatives · 13 May 2009

BUILDING CAPACITY TO PROTECT U.S. NATIONAL SECURITY: THE FISCAL YEAR 2010 INTERNATIONAL AFFAIRS BUDGET

United States · United States House of Representatives · 13 May 2009

FISCAL YEAR 2010 BUDGET REQUESTS OF THE COAST GUARD, MARITIME ADMINISTRATION, AND FEDERAL MARITIME COMMISSION

United States · United States House of Representatives · 13 May 2009

[H.A.S.C. NO. 111-57]NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 2010 AND OVERSIGHT OF PREVIOUSLY AUTHORIZED PROGRAMS BEFORE THE COMMITTEE ON ARMED SERVICES HOUSE OF REPRESENTATIVES ONE HUNDRED ELEVENTH CONGRESS FIRST SESSION

United States · United States House of Representatives · 13 May 2009

[H.A.S.C. NO. 111-56]NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 2010 AND OVERSIGHT OF PREVIOUSLY AUTHORIZED PROGRAMS BEFORE THE COMMITTEE ON ARMED SERVICES HOUSE OF REPRESENTATIVES ONE HUNDRED ELEVENTH CONGRESS FIRST SESSION

United States · United States House of Representatives · 13 May 2009

DEPARTMENT OF THE INTERIOR, ENVIRONMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 13 May 2009

DEPARTMENTS OF LABOR, HEALTH AND HUMAN SERVICES, AND EDUCATION, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 13 May 2009

National Defense Authorization Act for Fiscal Year 2010

United States · United States Congress · 13 May 2009

National Defense Authorization Act for Fiscal Year 2010 - Authorizes appropriations for the Department of Defense (DOD) for FY2010. Authorizes appropriations to DOD for: (1) procurement, including aircraft, missiles, weapons and tracked combat vehicles, ammunition, shipbuilding and conversion, and other procurement; (2) the Rapid Acquisition Fund; (3) the Joint Improvised Explosive Device Defeat Fund; (4) Defense Production Act purchases; (5) the Mine Resistant Ambush Protected Vehicle Fund; (6) research, development, test, and evaluation; (7) operation and maintenance, including for the Iraq Freedom Fund, the Pakistan Counterinsurgency Capability Fund, environmental restoration, humanitarian aid, and cooperative threat reduction; (8) Working Capital Funds; (9) the National Defense Sealift Fund; (10) the Defense Health Program; (11) chemical agents and munitions destruction; (12) drug interdiction and counter-drug activities; (13) the Defense Inspector General; (14) the Defense Coalition Support Fund; (15) the Armed Forces Retirement Home; (16) active and reserve military personnel, including end strengths; and (17) the Afghanistan Security Forces Fund. Sets forth provisions or requirements concerning: (1) military personnel policy; (2) military pay and allowances; (3) retired pay and survivor benefits; (4) military health care; (5) acquisition policy and management; (6) DOD organization and management; (7) financial matters, including counter-drug activities; (8) civilian personnel matters; (9) matters relating to foreign nations; and (10) matters relating to military construction, family housing, and real property. Provides for reimbursement of the Environmental Protection Agency (EPA) for certain costs associated with the former Nansemond Ordnance Depot Site, Suffolk, Virginia. Establishes in the Treasury the Refined Petroleum Products, Marginal Expense Transfer Account for DOD purchases of refined petroleum products. Provides a special monthly allowance to servicemembers recovering from combat or combat-related catastrophic injuries.

A bill to amend the Internal Revenue Code of 1986 to eliminate the reduction in the credit rate for certain facilities producing electricity from renewable resources.

United States · United States Congress · 13 May 2009

Amends the Internal Revenue Code to eliminate the reduction in the rate of the tax credit for producing electricity from open-loop biomass, small irrigation power, landfill gas, trash, hydropower, and marine and hydrokinetic renewable energy facilities.

American Health Benefits Program Act of 2009

United States · United States Congress · 13 May 2009

American Health Benefits Program Act of 2009 - Amends the Social Security Act (SSA) to establish under a new title XXII (American Health Benefits Program) a program to provide comprehensive health insurance coverage to all Americans who are: (1) not covered under certain federal health insurance programs; and (2) not eligible for employer-provided insurance coverage. Requires provision of such coverage in a manner similar to that in which coverage has been provided to Members of Congress, federal government employees, retirees, and their dependents under the Federal Employees Health Benefits Program. Requires federal government contributions towards the coverage of eligible individuals. Establishes in the Treasury an American Health Benefits Program Trust Fund. Directs the Administrator of Health Benefits to establish a schedule of cost-sharing subsidies for lower-income individuals. Establishes an independent Health Benefits Administration, headed by the Administrator. Amends the Internal Revenue Code to: (1) impose a premium on individuals enrolled in a qualified health plan under SSA title XXII, which shall be reduced by the amount of government contribution; (2) allow a tax credit to covered individuals equal to the sum of the aggregate amount of premiums paid (other than government contributions) with respect to the individual's coverage, and the applicable premium subsidy; (3) impose on every employer an excise tax equal to the applicable percentage of the wages paid employees; (4) allow a tax credit against such excise tax for periods during which an employee is covered by qualified employer-provided coverage; and (5) impose a tax on hospital revenues. Makes related amendments to SSA titles XIX (Medicaid) and XXI (CHIP, formerly known as SCHIP). Directs the Administrator of Health Benefits to establish new guidelines that promote the proper use and understanding of health information technologies. Establishes the Health Benefits Commission in the legislative branch to examine and make recommendations regarding the major issues and cost drivers affecting the delivery of healthcare services as it pertains to the American Health Benefits Program.

Highway Trust Fund Fairness Act of 2009

United States · United States Congress · 13 May 2009

Highway Trust Fund Fairness Act of 2009 - Amends the Internal Revenue Code to repeal: (1) requirements for payments from the Highway Trust Fund for certain repayments and credits; and (2) the prohibition against interest-bearing obligations in the Highway Trust Fund.

Service Members First-Time Homebuyer Relief Act of 2009

United States · United States Congress · 13 May 2009

Service Members First-Time Homebuyer Relief Act of 2009 - Amends the Internal Revenue Code to exempt a member of the Armed Forces from the recapture requirements of the first-time homebuyer tax credit if such member receives orders for service on qualified official extended duty requiring such member to deploy outside the United States, make a permanent or temporary change of duty station, or reside in government quarters.

Small Business Supporting our Troops Act of 2009

United States · United States Congress · 13 May 2009

Small Business Supporting our Troops Act of 2009 - Amends the Internal Revenue Code to extend through 2011 the tax credit for differential wage payments made by a small business employer on behalf of employees who are active duty members of the uniformed services.

Raise Wages, Cut Carbon Act of 2009

United States · United States Congress · 13 May 2009

Raise Wages, Cut Carbon Act of 2009 - Amends the Internal Revenue Code to impose an environmental tax on: (1) any taxable carbon substance (i.e., coal, including lignite and peat, petroleum and any petroleum product, and natural gas that is extracted, manufactured, or produced in, or imported into, the United States); and (2) imported taxable products that account for a specified level of carbon substances used in the United States. Sets the amount of the tax at $15.00 per ton in 2010, and increases and adjusts for inflation such amount each year until the tax is $100 in 2040 and in subsequent years. Provides for a reduction in social security taxes by an amount determined by the Secretary of the Treasury to reflect the amount of revenues generated by the taxes imposed by this Act. Appropriates net revenues from such taxes to the social security trust funds. Requires a two-thirds vote of the House of Representatives or the Senate to increase the amount of the tax on taxable carbon substance or imported products beyond the amount required to compensate for the aggregate reduction in revenues resulting from the lower rates of social security taxes provided by this Act (i.e., revenue neutrality).

Providing for consideration of the bill (H.R. 2346) making supplemental appropriations for the fiscal year ending September 30, 2009, and for other purposes.

United States · United States Congress · 13 May 2009

Sets forth the rule for consideration of the bill (H.R. 2346) making supplemental appropriations for the fiscal year ending September 30, 2009.

MILITARY CONSTRUCTION AND VETERANS AFFAIRS, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 12 May 2009

HEARING ON THE PRESIDENT'S PROPOSED EPA BUDGET FOR FISCAL YEAR 2010

United States · United States Senate · 12 May 2009

THE HOMELAND SECURITY DEPARTMENT'S BUDGET SUBMISSION FOR FISCAL YEAR 2010

United States · United States Senate · 12 May 2009

MILITARY CONSTRUCTION AND VETERANS AFFAIRS, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 12 May 2009

DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 12 May 2009

USA Jobs Act of 2009

United States · United States Congress · 12 May 2009

USA Jobs Act of 2009 - Amends the Internal Revenue Code to allow a manufacturer who has domestic production gross receipts that are greater than 50% of total production gross receipts an increased tax credit for research expenditures, including energy research.

MOVEMENT Act of 2009

United States · United States Congress · 12 May 2009

Making Opportunities Via Efficient and More Effective National Transportation Act of 2009 or the MOVEMENT Act of 2009 - Directs the Secretary of Transportation to carry out a National Goods Movement Improvement Program to provide funding for projects to improve the movement of goods in interstate commerce, to provide security for such goods in transit, and to mitigate environmental damage caused by the movement of goods. Terminates such program after FY2018. Amends the Internal Revenue Code to: (1) establish the National Goods Movement Improvement Fund to finance the projects authorized by this Act; and (2) impose the harbor maintenance excise tax on commercial cargo entering the customs territory of the United States other than by port use following foreign port use.

To amend the Internal Revenue Code of 1986 to allow a credit to employers for reimbursing the expenses of employees who provide carpooling.

United States · United States Congress · 12 May 2009

Amends the Internal Revenue Code to allow employers a tax credit for 50% of the first $250 paid to any employee as reimbursement for carpooling expenses.

Tax Compromise Improvement Act of 2009

United States · United States Congress · 12 May 2009

Tax Compromise Improvement Act of 2009 - Amends the Internal Revenue Code to repeal the requirement that taxpayers make a 20% partial payment of tax liabilities when submitting offers-in-compromise of such liabilities to the Internal Revenue Service (IRS).

Imported Ethanol Parity Act

United States · United States Congress · 12 May 2009

Imported Ethanol Parity Act - Requires the President to: (1) reduce semiannually the temporary duty imposed on ethanol by an amount equal to the reduction in any federal income or excise tax credit for alcohol and ethanol blends used as fuel; and (2) take other necessary actions to ensure that the combined temporary duty and any other duty imposed on ethanol is equal to, or lower than, any federal income or excise tax credit applicable to ethanol.

Financing Advanced and Superconducting Transmission Act of 2009

United States · United States Congress · 12 May 2009

Financing Advanced and Superconducting Transmission Act of 2009 - Amends the Internal Revenue Code to allow: (1) accelerated depreciation of qualified advanced electric transmission property placed in service before January 1, 2017; and (2) an energy tax credit for investment in qualified high efficiency transmission property or qualified advanced electric transmission property.

SHOP Act

United States · United States Congress · 12 May 2009

Small Business Health Options Program Act of 2009 or the SHOP Act - Amends the Public Health Service Act to require the Secretary of Health and Human Services to designate an office within the Department of Health and Human Services (HHS) to administer a health insurance program for small businesses and self-employed individuals to purchase health insurance coverage meeting certain requirements. Establishes a Small Business Health Board to monitor the implementation of the program and make recommendations for improvements. Requires the Administrator of the program to: (1) enter into contracts with health insurance issuers to provide health insurance coverage under this Act; and (2) enter into agreements with entities to serve as navigators to provide information about the program, provide referrals to applicable agencies for any grievance, complaint, or question, and assist in enrollment. Requires a participating employer to ensure that each eligible employee has an opportunity to enroll in a plan. Sets forth requirements for health plans offered under this Act. Requires the Administrator to contract with the National Association of Insurance Commissioners to study: (1) the rating requirements that apply to health insurance purchased in the small group markets in the states and to develop recommendations concerning rating requirements; and (2) the administrative procedures that apply to the program and to health insurance purchased in the small group markets in states. Sets forth premium-setting rules for plans under this Act. Allows a state to prohibit participation in this program if the state offers alternative health benefit plans. Amends the Internal Revenue Code to allow a tax credit for small employers for qualified employee health insurance expenses under this Act.

Hearing Aid Assistance Tax Credit Act

United States · United States Congress · 11 May 2009

Hearing Aid Assistance Tax Credit Act - Amends the Internal Revenue Code to allow individual taxpayers an income tax credit of up to $500 for the purchase of a hearing aid for the use of the taxpayer or a dependent.

LEGISLATIVE BRANCH APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 7 May 2009

COMMERCE, JUSTICE, SCIENCE, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 7 May 2009

Excessive Pay Capped Deduction Act of 2009

United States · United States Congress · 7 May 2009

Excessive Pay Capped Deduction Act of 2009 - Amends the Internal Revenue Code to deny employers a tax deduction for excessive compensation paid to any employee. Defines: (1) "compensation" to include wages, salary, fees, commissions, fringe benefits, deferred compensation, retirement contributions, options, bonuses, and property; and (2) "excessive compensation" as the amount by which an employee's compensation exceeds 100 times the average compensation paid to all other employees.

A bill to amend the Internal Revenue Code of 1986 to allow a credit against income tax for the installation of residential micro-combined heat and power property.

United States · United States Congress · 7 May 2009

Amends the Internal Revenue Code to make qualified micro-combined heat and power property expenditures eligible for the 30% tax credit for residential energy efficient property expenditures. Defines "qualified micro-combined heat and power property expenditures" as expenditures for a residential heating and electrical power generating system that has a fuel use efficiency rating of not less than 80% and operates with a rated capacity of at least 1, but not more than 30, kilowatts of electricity.

Family Tax Relief Act of 2009

United States · United States Congress · 7 May 2009

Family Tax Relief Act of 2009 - Amends the Internal Revenue Code to: (1) allow an additional refundable tax credit for expenses for household and dependent care services necessary for gainful employment; and (2) increase the dollar limitation on the tax exclusion for employed-provided dependent care assistance payments.

S Corporation Modernization Act of 2009

United States · United States Congress · 7 May 2009

S Corporation Modernization Act of 2009 - Amends the Internal Revenue Code to revise the tax treatment of S corporations by: (1) permanently reducing from 10 to 7 years the period during which S corporation built-in gains are subject to tax; (2) repealing mandatory termination of S corporation elections for excessive passive investment income; (3) allowing S corporations to increase passive investment income from 25 to 60% without incurring additional tax; (4) allowing nonresident aliens to be potential current beneficiaries of an electing small business trust (ESBT); (5) allowing individual retirement accounts (IRAs) to be S corporation shareholders; (6) allowing ESBTs to claim expanded charitable tax deductions; and (7) making permanent the rule requiring a basis adjustment to stock of an S corporation making charitable contributions of property.

Defense Communities Assistance Act of 2009

United States · United States Congress · 7 May 2009

Defense Communities Assistance Act of 2009 - Expresses the sense of Congress on the necessity of assisting local communities coping with the impact of base closures and realignments and other military actions. Extends permanently (under current law, terminated at the end of FY2008) the authority of the Secretary of the military department concerned to convey, for certain purposes, real property on a military installation determined to be excess to the needs of the Department of Defense (DOD). Authorizes the Secretary concerned to contract for the procurement of municipal services for a U.S. military installation from a county, municipal government, or other local governmental unit in the area. Authorizes such Secretary to so contract using procedures other than competitive procedures, under certain conditions and after congressional notification. Amends the Ronald W. Reagan National Defense Authorization Act for Fiscal Year 2005 to extend through FY2020 a pilot program for the purchase of certain municipal services for military installations. Amends the National Defense Authorization Act for Fiscal Year 1993 to broaden the indemnification provided to transferees of military properties. Reinstates provisions of the Defense Base Closure and Realignment Act of 1990 which allow military departments to transfer surplus real and personal property at closed or realigned military installations without consideration to local redevelopment authorities when used for economic development purposes, without the requirement to assess the property's value.

Individual Recovery Assistance Act of 2009

United States · United States Congress · 7 May 2009

Individual Recovery Assistance Act of 2009 - Amends the Internal Revenue Code to: (1) suspend for a one-year period the penalty on premature distributions from tax-exempt pension plans for mortgage payments or as unemployment compensation; and (2) increase from 70-1/2 to 75 the age at which a taxpayer must take taxable distributions from their pension plans.

To amend the Internal Revenue Code of 1986 to extend the deduction for certain expenses of elementary and secondary school teachers.

United States · United States Congress · 7 May 2009

Amends the Internal Revenue Code to extend through 2011 the tax deduction for certain expenses of elementary and secondary school teachers.

State Tax Administration Assistance Act of 2009

United States · United States Congress · 7 May 2009

State Tax Administration Assistance Act of 2009 - Amends the Internal Revenue Code to permit a state to offset state income tax obligations owed by nonresidents against any federal income tax refunds due to such nonresidents if such state has in effect a reciprocal agreement with the Secretary of the Treasury that allows an offset of federal income tax obligations against state tax refunds.

Veterans' Home Loan Improvement Act of 2009

United States · United States Congress · 7 May 2009

Veterans' Home Loan Improvement Act of 2009 - Amends the Internal Revenue Code to expand the eligibility of veterans for mortgage financing under the veterans' mortgage revenue bond program by redefining "qualified veteran" as any veteran who served on active duty.

To amend the Internal Revenue Code of 1986 to allow a credit against income tax for the installation of residential micro-combined heat and power property.

United States · United States Congress · 7 May 2009

Amends the Internal Revenue Code to make qualified micro-combined heat and power property expenditures eligible for the 30% tax credit for residential energy efficient property expenditures. Defines "qualified micro-combined heat and power property expenditures" as expenditures for a residential heating and electrical power generating system that has a fuel use efficiency rating of not less than 80% and operates with a rated capacity of at least 1, but not more than 30, kilowatts of electricity.

Expanding Dependent and Child Care Act of 2009

United States · United States Congress · 7 May 2009

Expanding Dependent and Child Care Act of 2009 - Amends the Internal Revenue Code to increase to $7,500 the amount of employer-provided dependent care assistance that an employee may exclude from gross income. Allows an annual inflation adjustment to such increased amount after 2010.

American Energy Innovation Act

United States · United States Congress · 7 May 2009

American Energy Innovation Act - Amends the Internal Revenue Code to provide incentives for energy production and conservation, including by: (1) allowing accelerated depreciation of cellulosic biomass ethanol plant property, coal-to-liquid plant property, dedicated ethanol distribution lines, solar and fuel cell property, smart electric meters, and certain clean coal power plants; (2) making permanent tax credits for increasing research activities, nonbusiness energy property, gas produced from biomass, and synthetic fuels produced from coal; (3) allowing new tax credits for pollution abatement equipment, the manufacture of natural gas-powered vehicles, nuclear power manufacturing and construction projects, and carbon dioxide capture from industrial sources; (4) extending the income tax credits for the production of electricity from renewable resources, for energy efficient home expenditures, and for the conversion of motor vehicles to natural gas powered vehicles; (5) extending the excise tax credit for alternative fuels and alternative fuel vehicles; (6) extending the tax deduction for energy efficient commercial buildings; and (7) increasing the tax credit for carbon dioxide sequestration. Establishes: (1) a pilot project for leasing federal lands for the development of commercial photovoltaic and concentrating solar power energy systems; (2) an Alternative Fuel Vehicle Innovation Prize; (3) the Office of the Federal Oil and Gas Permit Coordinator; and (4) the Deficit Reduction Trust Fund into which Outer Continental Shelf (OCS) receipts derived from leases of tracts available as a result of this Act shall be deposited. Amends the Clean Air Act to: (1) exclude from the meaning of "air pollutant" carbon dioxide, water vapor, methane, nitrous oxide, hydrofluorocarbons, perfluorocarbons, and sulfur hexafluoride; and (2) revise the renewable fuel standard. Repeals: (1) the authorization to withdraw or reissue the "Interagency Cooperation under the Endangered Species Act" rule and the "Endangered and Threatened Wildlife and Plants: Special Rule for Polar Bear"; (2) specified energy efficiency standards for lamps; (3) the prohibition against oil and gas leasing in certain areas of Gulf of Mexico and oil and gas production in the Arctic National Wildlife Refuge; (4) the limitation on using funds for implementing a commercial leasing program for oil shale resources on public land; and (5) the Oil Shale, Tar Sands, and Other Strategic Unconventional Fuels Act of 2005. Requires the Secretary of the Interior to: (1) establish the Alaska Offshore Continental Shelf Coordination Office; and (2) assess the capacity of a storage formation that can retain carbon dioxide. Revises the Coal-to-Liquid Fuel Program. Sets forth provisions concerning loans for the construction of coal-to-liquid facilities and technology. Requires the Secretary of Energy (DOE) to: (1) conduct a natural gas vehicle research, development, and demonstration program; and (2) audit coal-fired electric generation facilities. Provides for: (1) oil and gas leasing in the OCS, the Atlantic Planning Area, the Pacific Planning Area, the Alaska Planning Area, the Gulf of Mexico Planning Area, and the Coastal Plain; (2) the leasing of oil shale resources; and (3) the treatment of revenues received through oil shale or tar sand leases. Authorizes the Secretary of the Interior to designate certain Coastal Plain lands, including the Sadlerochit Spring area, as Special Areas requiring special management and regulatory protection. Requires the DOE Secretary to implement a Nuclear Power 2010 Program and establish a National Nuclear Energy Council. Authorizes the DOE Secretary to use amounts in the Waste Fund to make grants or contracts with private sector entities for the recycling of spent nuclear fuel. Requires the Administrator of the Environmental Protection Agency (EPA) to conduct a research and demonstration program to evaluate the air quality benefits of ultra-clean Fischer-Tropsch transportation fuel.

Savings for Working Families Act of 2009

United States · United States Congress · 6 May 2009

Savings for Working Families Act of 2009 - Allows certain low-income individuals between age 18 and 61 to establish tax-exempt individual development accounts (IDAs) to pay for certain qualified expenses, including education expenses, first-time homebuyer costs, and business capitalization or expansion costs. Sets forth rules for the establishment, maintenance, and termination of IDAs. Permits tax-free withdrawals from IDAs for qualified expenses, but requires IDA beneficiaries to complete one or more financial education courses prior to making an IDA withdrawal. Allows certain financial institutions, tax-exempt organizations, and Indian tribes to sponsor and administer IDAs. Amends the Internal Revenue Code to allow such entities a business-related tax credit for the cost of administering IDAs and for making matching contributions to IDAs in parallel accounts. Provides that IDA amounts shall be disregarded for purposes of determining eligibility for assistance under certain means-tested federal programs.