Taxation

AGRICULTURE, RURAL DEVELOPMENT, FOOD AND DRUG ADMINISTRATION, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2014

United States · United States Senate · 25 April 2013

STEM Education for the Global Economy Act of 2013

United States · United States Congress · 25 April 2013

STEM Education for the Global Economy Act of 2013 - Amends the Elementary and Secondary Education Act of 1965 to replace the Mathematics and Science Partnerships program with a STEM Education program. Directs the Secretary of Education to implement that program by allotting formula grants to states and, through them, awarding competitive subgrants to high-need local educational agencies (LEAs) or educational service agencies serving such LEAs to improve preschool and elementary and secondary school science, technology, engineering, and mathematics (STEM) education. Allots such grants to states pursuant to a formula that takes into account each state's share of elementary and secondary school students and each state's share of such students who are impoverished. Directs the Secretary to use program appropriations that exceed a specified amount in a fiscal year to award STEM education grants to states on a competitive basis. Authorizes the Secretary to award capacity-building grants to states to help them qualify for competitive grants. Requires subgrants to be used for activities that include: (1) recruiting, supporting, evaluating, and training STEM teachers; (2) developing and improving high-quality STEM curricula and instructional supports to improve student achievement in those subjects; and (3) integrating STEM instruction with instruction in reading, English language arts, or other academic subjects. Authorizes states to require subgrantees to obtain a commitment from one or more outside partners to match, from nonfederal funds, a portion of the subgrant funds. Directs the Secretary to award to partnerships between states or LEAs and outside entities experienced in improving the effectiveness or retention of STEM teachers competitive grants to establish and operate STEM master teacher corps programs. Requires the partnerships to: (1) select a group of highly-rated STEM teachers to serve as corps members in high-need schools; (2) provide corps members with instructional leadership responsibilities, research-based training, and a salary supplement; and (3) build a community of practice among corps members. Directs the Secretary, acting through the Director of the Institute of Education Sciences, to establish performance metrics and use those metrics to evaluate this Act's programs and identify best practices to improve STEM instruction.

Vested Employee Pension Benefit Protection Act

United States · United States Congress · 25 April 2013

Vested Employee Pension Benefit Protection Act - Amends the Internal Revenue Code to allow employees in the building and construction industry to make distributions from their tax-exempt employer pension plans at age 55 if they are not separated from service at the time of such distributions and were participants in such plan on or before April 30, 2013.

Working Families Tax Relief Act of 2013

United States · United States Congress · 25 April 2013

Working Families Tax Relief Act of 2013 - Amends the Internal Revenue Code, as amended by the American Recovery and Reinvestment Act of 2009, to: (1) make permanent the reduction in the income threshold (from $10,000 to $3,000) for determining the refundable portion of the child tax credit, (2) eliminate the inflation adjustment to such amount, and (3) allow an annual inflation adjustment after 2012 to the $1,000 maximum credit amount and the adjusted gross income threshold amounts used to reduce the allowable amount of such credit. Modifies the earned income tax credit to: (1) make permanent the increase in the rate of such credit for taxpayers with three or more children, (2) increase the credit for taxpayers with no qualifying children, (3) reduce from 25 to 21 the qualifying age for such credit, (4) revise eligibility rules relating to married individuals living apart and qualifying children claimed by another family member, and (5) repeal the denial of such credit for taxpayers with excess investment income.

American Opportunity Tax Credit Permanence and Consolidation Act of 2013

United States · United States Congress · 25 April 2013

American Opportunity Tax Credit Permanence and Consolidation Act of 2013 - Amends the Internal Revenue Code to replace the Hope Scholarship and Lifetime Learning tax credits with a new American Opportunity Tax Credit that: (1) allows an income tax credit of up to $3,000 of the qualified tuition and related expenses of a student who is carrying at least one half of a normal course load, (2) increases the income threshold for reductions in the credit amount based upon modified adjusted gross income, (3) allows a lifetime dollar limitation on such credit of $15,000 for all taxable years, and (4) makes 40% of the credit refundable. Allows an exclusion from gross income of any amount received as a Federal Pell Grant.

Tobacco Tax and Enforcement Reform Act

United States · United States Congress · 25 April 2013

Tobacco Tax and Enforcement Reform Act - Amends the Internal Revenue Code, with respect to the taxation of tobacco products, to: increase excise taxes on small cigars, cigarettes, pipe tobacco, roll-your-own tobacco, and other tobacco products; impose an excise tax on smokeless tobacco sold in discrete single-use units; tax smokeless tobacco and other tobacco products at a level equivalent to the tax rate for cigarettes on an estimated per use basis; provide for annual inflation adjustments after 2013 to excise tax rates on cigarettes and tobacco products; restrict the sale, lease, export or import, or delivery of tobacco production machines to persons lawfully engaged in: (1) the sale, lease, export or import, or delivery of such machines; (2) the manufacture or packaging of tobacco products or processed tobacco; or (3) the application of unique identification markings onto tobacco products or processed tobacco packages; define "tobacco production machine" as a machine used to manufacture or package tobacco products or processed tobacco or to apply unique identification markings or other tax-payment indicia to packages of tobacco products or processed tobacco; require manufacturers and importers of tobacco products to affix a unique identification marking to each package of tobacco products or processed tobacco prior to sale or distribution in the United States or prior to export; direct the Secretary of the Treasury to design a system of unique identification markings that does not interfere with state, local, or tribal tax stamps and markings; require manufacturers, sellers, or importers of tobacco production machines to apply for and obtain permits to manufacture or import tobacco products; establish new criminal offenses relating to the licensing and distribution of tobacco products or processed tobacco; increase the civil penalty for tobacco-related infractions from $1,000 to $10,000; and allow sharing of tax return information with government officials for the administration of laws relating to tobacco products and processed tobacco. Requires the Secretary of the Treasury to coordinate with other federal agencies and officials to prevent and reduce tobacco tax evasion and contraband trafficking in tobacco products and processed tobacco and to enforce settlement agreements between tobacco companies and governmental entities. Amends the Tariff Act of 1930 to impose a civil penalty for the importation of tobacco products and cigarette papers and tubes by fraudulent means. Provides for the enforcement of this Act in Indian tribal areas.

Shareholder Protection Act of 2013

United States · United States Congress · 25 April 2013

Shareholder Protection Act of 2013 - Amends the Securities Exchange Act of 1934 to require that any solicitation of a proxy, consent, or authorization with respect to any security of an issuer: (1) describe the specific nature (to the extent known) and total amount of expenditures proposed for political activities for the forthcoming fiscal year but not yet authorized by a vote of the issuer's shareholders, and (2) provide for a separate shareholder vote to authorize such proposed expenditures. Prohibits an issuer from making an expenditure for political activities in any fiscal year unless: (1) such expenditure is of the nature of those proposed by the issuer according to the requirements of this Act, and (2) authorization for such expenditure has been granted by votes representing a majority of outstanding shares. Deems a violation of this requirement to be a breach of the fiduciary duty of the officers and directors who authorized such expenditure. Subjects officers and directors who authorize the expenditure without prior shareholder authorization to joint and several liability to any shareholder or class of shareholders for the amount of such expenditure. Requires certain institutional investment managers to disclose annually in mandatory reports how they voted (proxies) in certain shareholder votes. Prohibits any person from bringing any civil, criminal, or administrative action against an institutional investment manager, or any of its employees, officers, or directors, based solely upon the investment manager's decision to divest from, or not to invest in, securities of an issuer because of expenditures for political activities made by that issuer. Requires the Securities and Exchange Commission (SEC) to direct the national securities exchanges and national securities associations to prohibit the listing of any equity security of an issuer whose corporate bylaws do not expressly provide for a vote of the issuer's directors on any individual expenditure for political activities in excess of $50,000. Requires an issuer to make public, within 48 hours, the individual votes of the directors regarding any such expenditure. Directs the SEC to: (1) require issuers to disclose expenditures for political activities made during the preceding quarter and the individual votes by board members authorizing such expenditures, and (2) make such reports publicly available through the SEC website. Requires the SEC to make annual assessments of the compliance by public corporations and their management with the reporting and disclosure requirements of this Act, and the Comptroller General (GAO) to evaluate periodically the effectiveness of SEC oversight of these requirements.

A bill to authorize the appropriation of $500,000,000 for fiscal year 2014 to provide grants to States for surface transportation projects of national and regional significance.

United States · United States Congress · 25 April 2013

Amends the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) to authorize appropriations for FY2014 for grants to states for surface transportation projects of national and regional significance.

JET Delays Act

United States · United States Congress · 25 April 2013

Just End the Delays Act or the JET Delays Act - Makes available for Federal Aviation Administration (FAA) operations for FY2013, notwithstanding any sequestration order, the funds that otherwise would have been available but for the sequestration order. Amends the Internal Revenue Code to classify general aviation aircraft as seven-year property for purposes of the depreciation tax deduction (currently, expenses for aircraft can be deducted or expensed in the current taxable year). Defines "general aviation aircraft" as any aircraft (except those used primarily for emergency or emergency relief operations) not used in commercial or contract carrying of passengers or freight, but which primarily engages in the carrying of passengers.

HELLPP Act

United States · United States Congress · 25 April 2013

Helping Ensure Life- and Limb-Saving Access to Podiatric Physicians Act or HELLPP Act - Amends title XIX (Medicaid) of the Social Security Act (SSA) to include podiatrists as physicians in order to cover their services under the Medicaid program. Amends SSA title XVIII (Medicare) to revise requirements for coverage of therapeutic shoes for individuals with diabetes regarding the processes of: (1) documentation by a physician of, and certification of a comprehensive plan of care related to, the diabetic condition; (2) prescription by a podiatrist or other qualified physician upon a finding of the medical necessity for the therapeutic shoes, including findings communicated to a certifying doctor of medicine or osteopathy of certain related foot conditions; and (3) fitting and supplying the shoes. Amends the Internal Revenue Code to subject to the continuing levy upon property and property rights, for collection of unpaid taxes, any payments made to a Medicaid provider or supplier.

Kids First Research Act of 2013

United States · United States Congress · 25 April 2013

Kids First Research Act of 2013 - Amends the Internal Revenue Code to terminate: (1) the taxpayer election to designate $3 of income tax liability for financing of presidential election campaigns, (2) the Presidential Election Campaign Fund, and (3) the Presidential Primary Matching Payment Account. Redesignates the Presidential Election Campaign Fund as the 10-Year Pediatric Research Initiative Fund. Makes amounts in the Fund available only for allocation to national research institutes and national centers through the Common Fund for making grants for pediatric research under this Act. Requires deposit into the Treasury general fund of any amounts in the Pediatric Research Initiative Fund that remain unobligated on October 1, 2024. Amends the Public Health Service Act to require the Director of the National Institutes of Health (NIH), through the Division of Program Coordination, Planning, and Strategic Initiatives, to allocate funds appropriated under this Act to the national research institutes and national centers for making grants for pediatric research representing important areas of emerging scientific opportunities, rising public health challenges, or knowledge gaps that deserve special emphasis and would benefit from conducting or supporting additional research that involves collaboration between two or more national research institutes or national centers, or would otherwise benefit from strategic coordination and planning. Authorizes $13 million out of the 10-Year Pediatric Research Initiative Fund for each of FY2014-FY2023 for pediatric research through the Common Fund. Requires such funds to supplement, not supplant, funds otherwise allocated by NIH for pediatric research. Prohibits the use of such amounts for any purpose other than making grants for pediatric research described in this Act. Requires the Director of NIH, before continuing any health economics research grant, project, or activity, to report to Congress on the justification for such research, including the reason for giving it priority over research on pediatric diseases and disorders. Prohibits the Director from initiating any health economics research grant, project, or activity until the Director has submitted the report outlining the justification and a federal law has been enacted authorizing NIH to use funding specifically for health economics research.

Biennial Budgeting and Appropriations Act of 2013

United States · United States Congress · 25 April 2013

Biennial Budgeting and Appropriations Act of 2013 - Amends the Congressional Budget Act of 1974 to require: (1) biennial (instead of annual) budget resolutions, (2) biennial appropriations Acts, and (3) biennial government strategic and performance plans. Makes conforming amendments to the Rules of the House of Representatives. Defines the budget biennium as the two consecutive fiscal years beginning on October 1 of any odd-numbered year. Requires: (1) a federal agency, upon request by a congressional committee, to provide appropriate information regarding its appropriations requests and program administration; (2) the Comptroller General to furnish to such committee summaries of any audits or reviews of such program which the Comptroller General has completed during the preceding six years; and (3) the Comptroller General, Director of the Congressional Budget Office (CBO), and the Director of the Congressional Research Service (CRS) to furnish such committee appropriate information, studies, analyses, and reports. Requires the Director of the Office of Management and Budget (OMB) to determine and report to Congress on the impact and feasibility of changing the definition of a fiscal year, and the budget process based on that definition, to a two-year fiscal period with a biennial budget process based on such period. Requires the President's budget submission for FY2016 to include: (1) an identification of the budget accounts for which an appropriation should be made for each fiscal year of the FY2016-FY2017 biennium, and (2) budget authority that should be provided for each such fiscal year for the budget accounts. Directs: (1) the House and Senate committees, during the first session of the 114th Congress, to work with the Comptroller General to develop plans to transition program authorizations to a multi-year schedule; and (2) the Comptroller General, during such Congress, to continue to provide assistance to Congress with respect to programmatic oversight, and in particular to assist the congressional committees in designing and conforming programmatic oversight procedures for FY2016-FY2017 biennium. Requires a vote of at least three-fifths of the Members in each chamber for passage of any bill or joint resolution, amendment, or conference report making supplemental appropriations.

Workforce Development Investment Act of 2013

United States · United States Congress · 25 April 2013

Workforce Development Investment Act of 2013 - Amends the Internal Revenue Code to allow a business-related tax credit of $2,000 for each community college or other institution of higher education engaged in a partnership with an employer to improve workforce development and job training for students. Allows a maximum credit of $10,000 in any taxable year.

American Opportunity Tax Credit Act of 2013

United States · United States Congress · 25 April 2013

American Opportunity Tax Credit Act of 2013 - Amends the Internal Revenue Code to replace the Hope Scholarship and Lifetime Learning tax credits with a new American Opportunity Tax Credit that: (1) allows an income tax credit of up to $2,500 of the qualified tuition and related expenses of a student who is carrying at least one half of a normal course load, (2) increases the income threshold for reductions in the credit amount based upon modified adjusted gross income, (3) allows a lifetime dollar limitation on such credit of $15,000 for all taxable years, and (4) makes 40% of the credit refundable. Allows an exclusion from gross income of any amount received as a Federal Pell Grant.

Manufacturing Reinvestment Account Act of 2013

United States · United States Congress · 25 April 2013

Manufacturing Reinvestment Account Act of 2013 - Amends the Internal Revenue Code to establish tax-exempt manufacturing reinvestment accounts (MRAs) for taxpayers engaged in a manufacturing business. Allows such manufacturers to make tax deductible cash payments into an MRA of the lesser of their domestic manufacturing gross receipts for the taxable year or $500,000. Permits expenditures from an MRA for expenses for property to be used in the manufacturing business and expenses for employee job training and workforce development. Imposes a 10% tax on amounts in an MRA that are not distributed within 7 years. Terminates the tax deduction for payments to an MRA 10 years after the enactment of this Act.

Shareholder Protection Act of 2013

United States · United States Congress · 25 April 2013

Shareholder Protection Act of 2013 - Amends the Securities Exchange Act of 1934 to require that any solicitation of a proxy, consent, or authorization with respect to any security of an issuer: (1) describe the specific nature (to the extent known) and total amount of expenditures proposed for political activities for the forthcoming fiscal year but not yet authorized by a vote of the issuer's shareholders, and (2) provide for a separate shareholder vote to authorize such proposed expenditures. Prohibits an issuer from making an expenditure for political activities in any fiscal year unless: (1) such expenditure is of the nature of those proposed by the issuer according to the requirements of this Act, and (2) authorization for such expenditure has been granted by votes representing a majority of outstanding shares. Deems a violation of this requirement to be a breach of the fiduciary duty of the officers and directors who authorized such expenditure. Subjects officers and directors who authorize the expenditure without prior shareholder authorization to joint and several liability to any shareholder or class of shareholders for the amount of such expenditure. Requires certain institutional investment managers to disclose annually in mandatory reports how they voted (proxies) in certain shareholder votes. Prohibits any person from bringing any civil, criminal, or administrative action against an institutional investment manager, or any of its employees, officers, or directors, based solely upon the investment manager's decision to divest from, or not to invest in, securities of an issuer because of expenditures for political activities made by that issuer. Requires the Securities and Exchange Commission (SEC) to direct the national securities exchanges and national securities associations to prohibit the listing of any equity security of an issuer whose corporate bylaws do not expressly provide for a vote of the issuer's directors on any individual expenditure for political activities in excess of $50,000. Requires an issuer to make public, within 48 hours, the individual votes of the directors regarding any such expenditure. Directs the SEC to: (1) require issuers to disclose expenditures for political activities made during the preceding quarter and the individual votes by board members authorizing such expenditures, and (2) make such reports publicly available through the SEC website. Requires the SEC to make annual assessments of the compliance by public corporations and their management with the reporting and disclosure requirements of this Act, and the Comptroller General (GAO) to evaluate periodically the effectiveness of SEC oversight of these requirements.

Fairness in Taxation Act of 2013

United States · United States Congress · 25 April 2013

Fairness in Taxation Act of 2013 - Amends the Internal Revenue Code to: (1) increase individual income tax rates for taxpayers whose taxable income exceeds $1 million, and (2) provide for an adjustment in the capital gains tax of taxpayers whose taxable income is subject to the 45% tax bracket.

DEPARTMENT OF THE INTERIOR, ENVIRONMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2014

United States · United States Senate · 24 April 2013

AN OVERVIEW OF THE NATIONAL AERONAUTICS AND SPACE ADMINISTRATION BUDGET FOR FISCAL YEAR 2014

United States · United States House of Representatives · 24 April 2013

THE PRESIDENT'S FISCAL YEAR 2014 BUDGET: ADMINISTRATION PRIORITIES FOR THE U.S. ARMY CORPS OF ENGINEERS

United States · United States House of Representatives · 24 April 2013

[H.A.S.C. No. 113-35]NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 2014 AND OVERSIGHT OF U.S. NAVAL AND U.S. AIR FORCE ACQUISITION PROGRAMS

United States · United States House of Representatives · 24 April 2013

DEPARTMENT OF THE INTERIOR, ENVIRONMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2014

United States · United States Senate · 24 April 2013

DEPARTMENTS OF LABOR, HEALTH AND HUMAN SERVICES, AND EDUCATION, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2014

United States · United States Senate · 24 April 2013

DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 2014

United States · United States Senate · 24 April 2013

ENERGY AND WATER DEVELOPMENT APPROPRIATIONS FOR FISCAL YEAR 2014

United States · United States Senate · 24 April 2013

THE PRESIDENT'S FISCAL YEAR 2014 BUDGET FOR TRIBAL PROGRAMS

United States · United States Senate · 24 April 2013

INTERNATIONAL DEVELOPMENT PRIORITIES IN THE FISCAL YEAR 2014 BUDGET

United States · United States Senate · 24 April 2013

DEPARTMENT OF DEFENSE AUTHORIZATION FOR APPROPRIATIONS FOR FISCAL YEAR 2014 AND THE FUTURE YEARS DEFENSE PROGRAM

United States · United States Senate · 24 April 2013

TBTF Act

United States · United States Congress · 24 April 2013

Terminating Bailouts for Taxpayer Fairness Act of 2013 or TBTF Act - Requires federal banking agencies to establish capital requirements for the ratio of equity capital to total consolidated assets for all financial institutions. Prohibits such requirements from requiring a financial institution with more than $50 billion in total consolidated assets to have a ratio of less than 8% of equity capital to total consolidated assets. Requires the equity capital requirement for a financial institution with $50 billion or less in total consolidated assets to be comparable to federal banking requirements established under specified regulations for prompt corrective actions and for capital adequacy in effect as of May 1, 2013. Directs the Federal Deposit Insurance Corporation (FDIC) to: (1) study historical equity capital ratios chosen by large depository institutions before the advent of the Federal Reserve System, federal deposit insurance, and the federal income tax (policies) encouraged depositories to favor more highly leveraged deposit and debt funding; and (2) structure the capital surcharge for financial institutions with at least $500 billion in total consolidated assets so that it fully accounts for and offsets any distortion of capital levels by such policies. Directs the federal banking agencies to establish equity capital surcharges for each financial institution having at least $500 billion in total consolidated assets. Authorizes capital requirements to increase continuously as a percentage of total consolidated assets as such assets increase. Prescribes anti-evasion and implementation measures. Directs the Board of Governors of the Federal Reserve System (Board), the FDIC, and the Comptroller of the Currency to establish capital requirements for each affiliate and subsidiary of a financial institution that are no less stringent than those established under this Act. Exempts from such requirements any financial institution with less than $50 billion in total consolidated assets. Amends the Home Owner's Loan Act to prohibit the Board from prescribing or imposing capital or capital adequacy rules, guidelines, standards, or requirements on any functionally regulated subsidiary of a savings and loan holding company or functionally regulated affiliate of certain savings associations. Permits federal banking agencies, in order to measure the relative risk of certain assets and prevent investment in excessive amounts of riskier assets, to establish supplemental risk-based capital requirements for any financial institution with more than $20 billion in total consolidated assets (or any affiliate or subsidiary). Prohibits a federal banking agency from implementing such requirements for such a financial institution unless all federal banking agencies agree that bank supervision is insufficient to prevent excessive concentration of riskier assets. Prohibits the Board, the FDIC, and the Comptroller of the Currency from any further implementation of federal banking agencies rules regarding "Basel III: A Global Regulatory Framework for More Resilient Banks and Banking Systems." Amends the Federal Reserve Act to permit only an insured depository institution that is a member bank with less than $50 billion of total consolidated assets (or affiliate or subsidiary) to engage in a covered transaction with another affiliate or subsidiary that is not an insured depository institution, with certain exceptions. Prohibits the affiliate or subsidiary of a financial institution, insured depository institution, or nonbank financial institution, except in connection with its resolution or receivership, from receiving certain federal assistance, including asset purchases, loans, investments in debt or equity, or capital injections, or through the Exchange Stabilization Fund, the Deposit Insurance Fund, or through the Board. Excludes from this prohibition transactions or operations implementing monetary policy matters under the direction of either the Board or the Federal Open Market Committee. Amends the Securities Exchange Act of 1934 to require an issuer that is a savings and loan holding company to register with the Securities and Exchange Commission (SEC) if: (1) its assets exceed $10 million, and (2) it has a class of equity security held of record by 2,000 or more persons. Amends the Federal Financial Institutions Examination Council Act of 1978 to establish an Office of Examination Ombudsman. Amends the Gramm-Leach-Bliley Act to exempt certain financial institutions from mandatory annual written disclosures. Amends the Equal Credit Opportunity Act to exempt an entity with less than $10 billion in total consolidated assets from the requirement to collect certain data from women-owned, minority-owned, or small business credit applicants.

A bill to provide for a sequester replacement.

United States · United States Congress · 24 April 2013

Requires the President, by May 15, 2013, to submit to Congress a qualifying sequester replacement plan proposing to cancel permanently at least $85.333 billion of budgetary resources available for FY2013 from any discretionary appropriations or direct spending account. Requires further that: up to $42.666.500 billion of budgetary resources be cancelled from defense spending (budget function 050); any cancellation of such budgetary resources comply with the policies under and consistent with amounts authorized in the National Defense Authorization Act for Fiscal Year 2013 (NDAA FY2013); the cancellation is not implemented through changes to programs or activities contained in the Internal Revenue Code, or increases governmental receipts, offsetting collections, or offsetting receipts; any cancellation of budgetary resources in a non-defense spending account may not be offset against an increase in another such account; and the proposed cancellation reduces outlays by at least $82.500 billion by the end of FY2018. Sets forth requirements for expedited consideration of a joint resolution of disapproval in both chambers of the qualifying sequester replacement plan. Requires the President, if the joint resolution of disapproval is not enacted within seven calendar days after May 15, 2013, to cancel: (1) any sequestration order issued under the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) for enforcement of a specified budget goal, and (2) the budgetary resources submitted in the qualifying sequester replacement plan.

Superstorm Sandy Unemployment Relief Act of 2013

United States · United States Congress · 24 April 2013

Superstorm Sandy Unemployment Relief Act of 2013 - Directs the President, in the case of an individual eligible to receive unemployment assistance under the Robert T. Stafford Disaster Relief and Emergency Assistance Act as a result of the disaster declaration made for Hurricane Sandy after October 20, 2012, to make such assistance available for 39 weeks after the date of the declaration (currently limited to 26 weeks). Requires the payments to a state to equal 100% of the amount of unemployment compensation (UC) paid under state law to affected individuals in each affected state or any area within it. Makes payments available until July 28, 2013. Makes appropriations necessary to carry out this Act. Expresses the sense of the Senate that upon receiving a reimbursement or advance under this Act, a state should, if its law allows: reverse or waive any charges to employer accounts related to UC paid to affected individuals for which the reimbursement or advance is provided; or reimburse for such costs any state or local governmental entity, non-profit organization, Indian tribe, or other employer which elected to reimburse the state for UC paid to affected individuals in lieu of paying taxes based on charges to its employer account; and provide for retroactive payment of UC to affected individuals who received a waiting period credit instead of an UC payment in relation to their initial week of unemployment. Allows the state to receive reimbursement under this Act for any such retroactive payment.

Master Limited Partnerships Parity Act

United States · United States Congress · 24 April 2013

Master Limited Partnerships Parity Act - Amends the Internal Revenue Code, with respect to the tax treatment of publicly traded partnerships as corporations, to expand the definition of "qualifying income" for such partnerships to include income and gains from renewable and alternative fuels (in addition to fossil fuels), including energy derived from thermal resources, waste, renewable fuels and chemicals, energy efficient buildings, gasification, and carbon capture in secure geological storage.

A concurrent resolution expressing the sense of Congress that the Chained Consumer Price Index should not be used to calculate cost-of-living adjustments for Social Security or veterans benefits, or to increase the tax burden on low- and middle-income taxpayers.

United States · United States Congress · 24 April 2013

Expresses the sense of Congress that the Chained Consumer Price Index should not be used to: (1) calculate cost of living adjustments for Social Security benefits or benefits for disabled veterans and their survivors, or (2) increase the tax burden on low- and middle-income taxpayers.

ExCEL Act of 2013

United States · United States Congress · 24 April 2013

Earnings Contingent Education Loans Act of 2013 or the ExCEL Act of 2013 - Amends title IV (Student Assistance) of the Higher Education Act of 1965 (HEA) to make students ineligible to receive Direct Loans (DLs) on or after July 1, 2014. Makes certain exceptions for student borrowers who have an outstanding balance on their DLs or Federal Family Education Loans (FFELs), as of that date, and later apply for a Direct Unsubsidized, PLUS, or Consolidation Loan. Establishes an Income Dependent Education Assistance (IDEA) Loan program, effective July 1, 2014, making federal funds available for loans to student borrowers. Sets the interest rate on IDEA Loans at the bond equivalent rate of ten-year Treasury bills, plus 3%. Caps the total amount of interest that can accrue during a borrower's grace and repayment periods at 50% of the total amount of their IDEA Loan. Blocks the accrual of interest on IDEA Loans for active duty military personnel. Allows student borrowers to consolidate FFELs, DLs, and Perkins Loans into IDEA Consolidation Loans that bear interest at an annual rate that equals the weighted average of the interest rates on the loans consolidated. Directs the Secretary of the Treasury to establish an IDEA Loan Repayment Program that: (1) repays IDEA loans through wage withholding and quarterly estimated tax payments, and (2) provides the Secretary of Education with the tax return information for each borrower that is necessary to determine the borrower's income-based repayment obligation. Sets the annual repayment obligation for borrowers at an amount equal to 15% of the excess of their taxable income over the sum of: (1) an exemption amount equal to 150% of the federal poverty level for their household; and (2) the lesser of $3,000 or specified income other than wages, salaries, tips and other employee compensation. Sets the income-based repayment obligation of individuals who are not required to file a tax return at zero. Directs the Secretary of Education to provide borrowers, through the Internet, with a tool that has an interface that enables them to manage their IDEA Loans. Allows borrowers to prepay all or part of an IDEA Loan without penalty. Penalizes borrowers who fail to pay their full repayment amount for a taxable year. Amends the Social Security Act to give the Secretary of Education access to the information in the National Directory of New Hires to determine when IDEA borrowers in repayment status are hired and to inform them of their obligation to provide their employer with accurate loan information for wage withholding purposes. Amends the Internal Revenue Code to include IDEA loan withholding information on W-2 forms and to require the Secretary of the Treasury to disclose borrowers' tax return information to the Department of Education for IDEA program purposes. Makes specified FFEL and DL loan repayment or forgiveness programs applicable to IDEA Loans. Expresses the sense of Congress that any federal loan repayment or forgiveness program outside of the HEA that is available to students with DLs should be available to students with IDEA Loans.

United States Postal Service Shipping Equity Act

United States · United States Congress · 24 April 2013

United States Postal Service Shipping Equity Act - Authorizes the mailing of wine or malt beverages by licensed wineries or breweries in accordance with the law of the state, territory, or district of the United States where the addressee or duly authorized agent takes delivery. Directs the U.S. Postal Service (USPS) to prescribe regulations: (1) requiring such mailing to be through a means established by the USPS to ensure direct delivery to the addressee or a duly authorized agent at a postal facility; (2) requiring the addressee and any agent to be at least 21 years of age and to present a valid, government-issued photo identification at the time of delivery; (3) prohibiting such wine or malt beverages from being for resale or any other commercial purpose; and (4) requiring such wineries or breweries to certify that the mailing is not in violation of applicable laws or USPS regulations and to provide other information as directed by the USPS, including with respect to the prepayment of state alcohol beverage taxes. Revises the federal criminal code to allow for the mailing of wine and malt beverages pursuant to this Act.

Medicare DMEPOS Market Pricing Program Act of 2013

United States · United States Congress · 24 April 2013

Medicare DMEPOS Market Pricing Program Act of 2013 - Amends part B (Supplementary Medical Insurance) of title XVIII (Medicare) of the Social Security Act (SSA) to establish a market pricing program for durable medical equipment (DME), prosthetics, orthotics, and supplies (DMEPOS) as a replacement for the competitive acquisition program, which is terminated as of December 31, 2013. Terminates contracts awarded before enactment of this Act on July 1, 2013. Prescribes requirements for transitional payments for items and services, including payments for diabetic supplies and off-the-shelf orthotics, in areas designated for rounds 1 and 2 of the erstwhile phase-in of the competitive acquistion program, as well as during the initial two-year period of the market pricing program. Directs the Secretary to: (1) conduct market-priced auctions in eligible auction areas throughout the United States for the furnishing of market priced items and services, (2) establish an auction design through a specified process and meeting certain requirements, and (3) ensure that the first auction will be conducted for all eligible auction areas not later than 14 months after contracting with an auction expert. Directs the Secretary to: (1) select a combination of two categories of items and services for each auction, (2) establish a lead product for each product category, (3) establish for each market priced item and service a clearing price equal to the highest cost bid that will meet capacity targets in the market area, (4) award a contract to any entity in an auction's eligible market area whose bid is at or below the clearing price, and (5) monitor the performance of suppliers that are awarded a contract to ensure their compliance with certain requirements. Requires the Secretary, through the Office of the Assistant Secretary for Planning and Evaluation, to contract with an auction expert and a market monitor to assist in the design, development, implementation, and functioning of the auction. Requires the market monitor, on an ongoing basis, also to monitor suppliers and the effects of the market pricing program. Rescinds unobligated balances of all discretionary appropriations for each fiscal year (except those for accounts, programs, projects and activities operated by the Department of Defense [DOD] or the Department of Veterans Affairs [VA]) in an amount necessary to make this Act budget neutral for such fiscal year.

Social Security and Medicare Protection Act

United States · United States Congress · 24 April 2013

Social Security and Medicare Protection Act - Amends the Congressional Budget Act of 1974 to make it out of order in the House of Representatives or the Senate to consider any concurrent resolution on the budget (or related measure) that would set forth a surplus for any fiscal year less than the combined surpluses of the Federal Hospital Insurance Trust Fund, the Federal Old-Age and Survivors Insurance Trust Fund, and the Federal Disability Insurance Trust Fund for that fiscal year. Makes it out of order in the House of Representatives or the Senate to consider any (spending or tax) measure if its enactment would cause the surplus for any fiscal year covered by the most recently agreed to budget resolution to be less than such combined Fund surpluses.

Support Our Startups Act of 2013

United States · United States Congress · 24 April 2013

Support Our Startups Act of 2013 - Amends the Internal Revenue Code to allow an increased tax deduction for business start-up expenditures in 2013 and 2014

Mobile Mammography Promotion Act of 2013

United States · United States Congress · 24 April 2013

Mobile Mammography Promotion Act of 2013 - Amends the Internal Revenue Code to exempt from the motor fuel excise tax fuel used in any highway vehicle designed exclusively to provide mobile mammography services.

Master Limited Partnerships Parity Act

United States · United States Congress · 24 April 2013

Master Limited Partnerships Parity Act - Amends the Internal Revenue Code, with respect to the tax treatment of publicly traded partnerships as corporations, to expand the definition of "qualifying income" for such partnerships to include income and gains from renewable and alternative fuels (in addition to fossil fuels), including energy derived from thermal resources, waste, renewable fuels and chemicals, energy efficient buildings, gasification, and carbon capture in secure geological storage.

DEPARTMENT OF HOMELAND SECURITY APPROPRIATIONS FOR FISCAL YEAR 2014

United States · United States Senate · 23 April 2013

[H.A.S.C. No. 113-34]POST IRAQ AND AFGHANISTAN: CURRENT AND FUTURE ROLES FOR UAS AND THE FISCAL YEAR 2014 BUDGET REQUEST

United States · United States House of Representatives · 23 April 2013

Department of Homeland Security Appropriations for Fiscal Year 2014

United States · United States Senate · 23 April 2013

OVERSIGHT OF THE PRESIDENT'S FISCAL YEAR 2014 BUDGET REQUESTS FOR COAST GUARD AND NOAA

United States · United States Senate · 23 April 2013

Helium Stewardship Act of 2013

United States · United States Congress · 23 April 2013

Helium Stewardship Act of 2013 - Amends the Helium Act to require that all proceeds received by the Secretary of the Interior (Secretary) from the sale or disposition of helium on federal land from sale or auction be credited to the Helium Production Fund (established in this Act). Requires the Secretary to: (1) impose a fee that accurately reflects the economic value of helium storage, withdrawal, or transportation services, (2) publish annually a standardized schedule of fees that will be charged for such services, (3) credit such fees to the Helium Production Fund, (4) allow any person or qualified bidder to which crude helium is sold or auctioned under this Act to store it in the Federal Helium Reserve, and (5) offer crude helium for sale under such terms and conditions as the Secretary determines necessary to implement this Act with minimum market disruption. Prescribes procedural guidelines for the phased-in sales of crude helium. Authorizes federal users to purchase refined helium with priority pipeline access from persons who have entered into enforceable contracts to purchase an equivalent quantity of crude helium from the Secretary. Prescribes: (1) a helium sales auction implementation process, and (2) auction quantities for FY2015 and beyond. Authorizes federal users to purchase refined helium with priority pipeline access and at the in-kind price from persons who have entered into enforceable contracts to purchase an equivalent quantity of crude helium from the Secretary. Requires the Secretary to establish annually sale and minimum auction prices using a specified order of priority. Requires a refiner, as a condition of sale, to make excess refining capacity of helium available to specified persons at commercially reasonable rates. Instructs the Secretary to offer crude helium for sale to federal users in such quantities, at such times, at not less than the minimum price established under this Act, and under such terms and conditions as the Secretary determines necessary to implement this Act. Establishes the Helium Production Fund, to be credited with proceeds received under such Act for specified purposes, including capital investments in upgrades and maintenance of the Federal Helium System. Requires the Secretary to offer for sale or auction maximum quantities of crude helium during each fiscal year. Repeals the requirement that the Secretary arrange with the National Academy of Sciences to study whether disposal of helium reserves will have a substantial adverse effect on scientific, technical, biomedical, or national security interests. Directs the Secretary, acting through the Bureau of Land Management (BLM), to make specified information available on the Internet relating to the Federal Helium System, including an open market and in-kind price. Requires the BLM Director to establish a timely and public reporting process to provide data affecting the helium industry. Directs the Secretary, acting through the Director of the U.S. Geological Survey, to undertake a national helium gas assessment. Directs the Secretary of Energy (DOE) to support research, development, commercial application, and conservation programs to: (1) expand domestic production of low-Btu gas and helium resources, (2) separate and capture helium from natural gas streams, and (3) reduce venting helium and helium-bearing low-Btu gas during natural gas operations. Requires the Secretary of Energy to support or carry out directly research programs to develop: (1) advanced membrane technology, (2) helium separation technology, and (3) low-cost technologies and technology systems for recycling, reprocessing, and reusing helium for all medical, scientific, industrial, commercial, aerospace, and other uses of helium in the United States, including federal uses (industrial helium program). Directs the Secretary of the Interior to cooperate with the Secretary of Energy on any assessment or research regarding extraction and refinement of the isotope helium-3 from crude helium at the Reserve or along the helium pipeline system. Directs the Secretary to report to Congress: (1) a 20-year federal strategy for securing access to crude helium; and (2) certain assessments for federal users of the consumption of, and projected demand for, crude and refined helium, as well as of the effects of increases in the price of refined helium and methods and policies for mitigating any determined effects. Repeals the mandate for the sale of all U.S.-owned helium reserves in excess of 600 million cubic feet on a straight-line basis by January 1, 2015.

A bill to suspend the fiscal year 2013 sequester and establish limits on war-related spending.

United States · United States Congress · 23 April 2013

Makes available for the federal government for FY2013 the amount that would have been made available for the fiscal year if the following actions had not occurred: sequestration of discretionary spending limits and automatic sequestrations to enforce a specified budget goal under the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act); rescission of the applicable percentage of budget authority provided (or obligation limit imposed) for FY2013 for any discretionary account in divisions A through E of the Consolidated and Further Continuing Appropriations Act, 2013; and any presidential sequestration order. Amends the Gramm-Rudman-Hollings Act with respect to mandatory sequestration, within 15 calendar days after Congress adjourns to end a session, in order to eliminate a budget-year breach, if any, within any category. Requires any amount of budget authority for overseas contingency operations and related activities for FY2014-FY2016 in excess of the levels specified in the Act to be counted in determining whether a breach of the budget has occurred in the security category. Requires the adjustments to discretionary spending limits for appropriations for discretionary accounts enacted for FY2017-FY2021 that Congress designates for Overseas Contingency Operations/Global War on Terrorism (OCO/GWOT) to be the total of such appropriations in discretionary accounts designated for OCO/GWOT. Specifies limits, however, for any OCO/GWOT adjustments in additional new budget authority for such fiscal years.

Follow the Money Act of 2013

United States · United States Congress · 23 April 2013

Follow the Money Act of 2013 - Amends the Federal Election Campaign Act of 1971 and the Internal Revenue Code to set forth requirements for the disclosure of independent federal election-related contributions and expenditures. Defines "independent federal election-related activity expenditure" to mean any expenditure that: (1) a reasonable person would conclude is made solely or substantially to influence or attempt to influence the nomination or election of any individual to federal office; (2) is not made in concert or cooperation with, or at the suggestion of, a candidate, the candidate's authorized committee, or a political party committee; and (3) is a payment made to another person if the transferor knows or has reason to know that such payment will be used to fund an independent federal election-related activity expenditure. Defines "independent political actor" to mean any person that: (1) makes independent federal election-related activity expenditures of $10,000 or more during the election cycle, (2) receives contributions that are intended by the transferor and understood by the recipient to be substantially used for making independently federal election-related activity expenditures and that aggregate $10,000 or more during the election cycle, or (3) makes qualified solicitations to 500 or more people during the election cycle. Amends the Federal Election Campaign Act of 1971 to: (1) require every person who is an independent political actor and every treasurer of an independent political actor to file a registration statement with the Federal Election Commission (FEC) not later than 10 days after such person becomes an indepen dent political actor; (2) increase from $200 to $1,000 the threshold level at which candidates have to disclose contributions on FEC reports; (3) require candidates for the U.S. Senate to file reports directly with the FEC rather than with the Secretary of the Senate; and (4) allow a candidate or an authorized committee of a candidate to file with the FEC a statement disavowing any public communication which is not made in cooperation, consultation, or concert with such candidate or authorized committee. Requires the FEC, not later than January 1, 2015, to make available an instant disclosure system for use in reporting contributions under the Federal Election Campaign Act of 1971. Amends the Internal Revenue Code to: (1) impose an excise tax on tax-exempt organizations that fail to report contributions or election-related activity expenditures, (2) revoke the tax-exempt status of organizations that fail to register or report election-related expenditures and contributions, (3) deny a business-related tax deduction for independent election-related activity expenditures, and (4) extend protections to whistle blowers reporting violations of campaign finance laws. Requires the Secretary of the Treasury and the FEC, not later than September 30, 2014, to prescribe joint regulations with respect to the definitions of "independent federal election-related activity expenditure" and "covered contribution" and the forms and regulations necessary to carry out the registration and reports required by the Federal Election Campaign Act of 1971. Amends the federal criminal code to impose a criminal penalty on, and terminate the employment of, any federal employee or officer who discriminates against any person on the basis of information reported under the Federal Election Campaign Act of 1971.

Public Employee Pension Transparency Act

United States · United States Congress · 23 April 2013

Public Employee Pension Transparency Act - Amends the Internal Revenue Code to deny tax benefits relating to bonds issued by a state or political subdivision during any period in which such state or political subdivision is noncompliant with specified reporting requirements for state or local government employee pension benefit plans. Requires plan sponsors of a state or local government employee pension benefit plan to file with the Secretary of the Treasury a report for each plan year beginning on or after January 1, 2014, setting forth: (1) a schedule of the funding status of the plan, (2) a schedule of contributions by the plan sponsor for the plan year, (3) alternative projections for each of the next 60 plan years of the cash flows associated with the current plan liability, (4) a statement of the actuarial assumptions used for the plan year, (5) a statement of the number of plan participants who are retired or separated from service and are either receiving benefits or are entitled to future benefits and those who are active under the plan, (6) a statement of the plan's investment returns, (7) a statement of the degree to which unfunded liabilities are expected to be eliminated, (8) a statement of the amount of pension obligation bonds outstanding, and (9) a statement of the current cost of the plan for the plan year. Directs the Secretary  to develop model reporting statements and create and maintain a public website, with searchable capabilities, for purposes of posting plan information required by this Act. Exempts the United States from liability for any future shortfall in any state or local government employee pension plan.

Ensuring Women's Access to Free-Market Healthcare Act of 2013

United States · United States Congress · 23 April 2013

Ensuring Women's Access to Free-Market Healthcare Act of 2013 - Amends the Internal Revenue Code, with respect to the tax treatment of health savings accounts (HSAs), to allow a health plan which does not have a deductible for prenatal, labor and delivery, and postpartum care to be treated as a high deductible health plan.

SEAS Act

United States · United States Congress · 23 April 2013

Saving Essential American Sailors Act or SEAS Act - Amends the Moving Ahead for Progress in the 21st Century Act (MAP-21) to repeal the Act's repeal of the agricultural export requirements that: (1) 25% of the gross tonnage of certain agricultural commodities or their products exported each fiscal year be transported on U.S. commercial vessels, and (2) the Secretary of Transportation (DOT) finance any increased ocean freight charges incurred in the transportation of such items. Revives and reinstates those repealed requirements to read as if they were never repealed.