Taxation

GRACE Act

United States · United States Congress · 9 April 2019

Guaranteed Refugee Admission Ceiling Enhancement Act or the GRACE Act This bill establishes that the maximum number of refugees admitted each fiscal year shall be no less than 95,000 and that the maximum number shall be treated as the numerical goal for refugee admissions for the applicable fiscal year. The President may set a higher number if it is justified by humanitarian concerns or is otherwise in the national interest. Currently, the number admitted each fiscal year may not exceed 50,000 unless the President determines that a higher number is justified by humanitarian concerns or is otherwise in the national interest. The bill directs the President to take into consideration information from the United Nations High Commissioner for Refugees when establishing the maximum admission number and making certain other related decisions. The President shall report to Congress quarterly on (1) the number of refugees admitted during the preceding quarter, (2) the number of aliens who were security-cleared during the preceding quarter, (3) a plan to reach the numerical goal for admitted refugees for that fiscal year, and (4) other related information.

Proposing a balanced budget amendment to the Constitution of the United States.

United States · United States Congress · 9 April 2019

Constitutional Amendment This joint resolution proposes a constitutional amendment prohibiting total outlays for a fiscal year from exceeding total receipts for that fiscal year unless Congress authorizes the excess by a three-fifths roll call vote of each chamber. The prohibition excludes outlays for repayment of debt principal, receipts derived from borrowing, and receipts or outlays of the Social Security and Medicare trust funds. The amendment requires the President to annually submit to Congress a budget in which total outlays do not exceed total receipts. The amendment specifies exceptions to the requirements if a declaration of war is in effect, the United States is engaged in military conflict that causes an imminent and serious military threat to national security, economic growth is less than 0%, or the unemployment rate is more than 7%. The amendment prohibits a court from enforcing the requirements by ordering cuts to Social Security or Medicare payments unless the funds available to the trust fund for a program are not sufficient to cover the outlays that would occur during the year if the fund were fully solvent.

9–1–1 Fee Integrity Act

United States · United States Congress · 9 April 2019

9–1–1 Fee Integrity Act This bill requires the Federal Communications Commission, after consulting with public safety organizations and governmental entities, to issue final rules to prevent states from diverting 9–1–1 taxes, fees, or charges from purposes and functions related to 9–1–1 services and operational expenses.

Students First Tax Deduction Act

United States · United States Congress · 9 April 2019

Students First Tax Deduction Act This bill permanently extends the tax deduction for qualified tuition and related expenses. (The deduction expired at the end of 2017.)

Faith in Health Savings Accounts Act of 2019

United States · United States Congress · 9 April 2019

Faith in Health Savings Accounts Act of 201 9 This bill modifies the requirements for health savings accounts (HSAs) to treat membership in a tax-exempt health care sharing ministry as coverage under a high deductible health plan for purposes of the tax deduction for contributions to an HSA.

Rent Relief Act of 2019

United States · United States Congress · 9 April 2019

Rent Relief Act of 201 9 This bill allows a refundable tax credit for individuals who pay rent for a principal residence that exceeds 30% of the individual's gross income for the taxable year. The amount of the credit ranges from 25% to 100% of the excess rent, depending on the gross income of the taxpayer. The credit is not available for taxpayers with gross income that exceeds $100,000 ($125,000 for a taxpayer whose principal residence is located in a high-cost area, as defined by the bill). Rent that exceeds 100% of the small area fair market rent (including the utility allowance) for the residence may not be taken into account for the purpose of determining the amount of the credit. For individuals who reside in government-subsidized housing, the bill allows a credit equal to 1/12 of the rent paid by the taxpayer (and not subsidized under the program) during the year with respect to the residence. The Department of the Treasury must establish a program for making advance payments of the credit on a monthly basis.

Freedom for Families Act

United States · United States Congress · 9 April 2019

Freedom for Families Act This bill modifies requirements for health savings accounts (HSAs) to (1) exclude from gross income HSA distributions paid or distributed during a period of qualified caregiving, (2) allow participation in an HSA without enrollment in a high deductible health plan, and (3) increase the contribution limit for HSAs.

RURAL Act of 2019

United States · United States Congress · 9 April 2019

Revitalizing Underdeveloped Rural Areas and Lands Act of 2019 or the RURAL Act of 2019 This bill modifies the definition of income used to determine the tax-exempt status of a mutual or cooperative telephone or electric company to exclude certain government grants, contributions, and assistance. Specifically, the bill excludes from income (1) grants, contributions, and assistance provided under the Robert T. Stafford Disaster Relief and Emergency Assistance Act or by local, state, or regional governmental entities for disasters or emergencies; and (2) certain grants or contributions provided by a government entity for electric, communications, broadband, internet, or other utility facilities or services.

Disaster Tax Relief Act of 2019

United States · United States Congress · 9 April 2019

Disaster Tax Relief Act of 2019 This bill allows various tax credits, tax deductions, and modifications to existing rules for individuals and businesses affected by certain federally declared disasters that began after January 1, 2018, and before the enactment of this bill. With respect to individuals and businesses in the affected areas, the bill waives the 10% additional tax on certain early distributions from retirement plans, permits individuals to recontribute funds to retirement plans if the funds were distributed for a home purchase that was cancelled on account of a disaster, increases the limit and extends the repayment deadline for loans from retirement plans, allows an employee retention tax credit for employers affected by disasters, temporarily suspends the limitation on tax deductions for charitable contributions for relief efforts in disaster areas, modifies the rules for the deduction for personal casualty losses, allows taxpayers residing in disaster areas to use earned income from the immediately preceding year for the purpose of determining earned income for the earned income tax credit and the child tax credit, and automatically extends tax filing deadlines for taxpayers who have a principal residence or place of business located in a disaster area. The bill also requires the Department of the Treasury to make payments to certain U.S. possessions to either compensate for revenue lost due to specified provisions in the bill or allow residents to benefit from the provisions.

of 2019

United States · United States Congress · 9 April 2019

Token Taxonomy Act of 2019 This bill specifies that digital tokens, such as those used in virtual currencies, are not securities for regulatory purposes. The bill also provides for the tax treatment of virtual currencies, including by excluding from gross income any gains from virtual currency transactions up to $600, retroactive to January 1, 2017.

A bill to institute a program for the disclosure of taxpayer information for third-party income verification through the Internet.

United States · United States Congress · 9 April 2019

This bill requires the Internal Revenue Service (IRS) to implement a program to ensure that certain disclosures of tax returns or return information for third-party income verification are (1) fully automated and accomplished through the Internet, and (2) accomplished in as close to real-time as is practicable. The requirement applies to IRS disclosures of returns or return information to a person verifying the income or creditworthiness of a taxpayer who is a borrower in the process of a loan application. In implementing the program, the IRS must (1) ensure that the program complies with applicable security standards and guidelines; and (2) assess and collect a fee for the disclosures at rates that are sufficient to cover the costs related to implementing the program, including the costs of necessary infrastructure or technology.

Clyde-Hirsch-Sowers RESPECT Act

United States · United States Congress · 9 April 2019

Clyde-Hirsch-Sowers RESPECT Act or the Restraining Excessive Seizure of Property through the Exploitation of Civil Asset Forfeiture Tools Act This bill revises the authority and procedures that the Internal Revenue Service (IRS) uses to seize property that has been structured to avoid Bank Secrecy Act (BSA) reporting requirements. The IRS may only seize property it suspects has been structured to avoid BSA reporting requirements if the property was derived from an illegal source or the funds were structured to conceal the violation of a criminal law or regulation other than structuring transactions to evade BSA reporting requirements. Within 30 days of seizing property, the IRS must (1) make a good faith effort to find all owners of the property, and (2) notify the owners of the post-seizure hearing rights established by this bill. The IRS may apply to a court for one 30-day extension of the notice requirement if it can establish probable cause of an imminent threat to national security or personal safety. If the owner requests a court hearing within 30 days after notice is provided, the property must be returned unless the court holds a hearing within 30 days after notice is provided and finds that there is probable cause to believe that the property was derived from an illegal source or the funds were structured to conceal the violation of a criminal law or regulation other than a structuring violation. For tax purposes, the bill excludes from gross income any interest received from the federal government with respect to an action to recover property seized by the IRS pursuant to a claimed violation of the structuring provisions of the BSA.

Driving America Forward Act

United States · United States Congress · 9 April 2019

Driving America Forward Act This bill expands the tax credit for new plug-in electric drive motor vehicles and extends the tax credit for new fuel cell motor vehicles. (Under current law, taxpayers who purchase a qualified plug-in electric drive motor vehicle are eligible for a tax credit of up to $7,500, which begins to phase out once a manufacturer sells 200,000 qualified vehicles.) The bill allows an additional 400,000 vehicles per manufacturer to be eligible for a credit of up to $7,000 before the credit begins to phase out. The bill also extends the tax credit for fuel cell motor vehicles through 2028. (Under current law, the credit expired after 2017.)

A bill to require the Internal Revenue Service to provide Congress with sufficient notice prior to the closing of any Taxpayer Assistance Center.

United States · United States Congress · 9 April 2019

This bill requires the Internal Revenue Service (IRS) to notify Congress before closing a Taxpayer Assistance Center. At least 90 days before a proposed closure would take effect, the IRS must submit to Congress a report including the reasons for the closure and a description of the taxpayer assistance services that will be provided to taxpayers in certain areas that will be affected by the closure.

Restoring Access to Medication Act of 2019

United States · United States Congress · 9 April 2019

Restoring Access to Medication Act of 201 9 This bill repeals provisions of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act, that limit payments for medications from health savings accounts, medical savings accounts, and health flexible spending arrangements to only prescription drugs or insulin (thus allowing distributions from such accounts for over-the-counter drugs).

GRACE Act

United States · United States Congress · 9 April 2019

Guaranteed Refugee Admission Ceiling Enhancement Act or the GRACE Act This bill establishes that the maximum number of refugees admitted each fiscal year shall be no less than 95,000 and that the maximum number shall be treated as the numerical goal for refugee admissions for the applicable fiscal year. The President may set a higher number if it is justified by humanitarian concerns or is otherwise in the national interest. Currently, the number admitted each fiscal year may not exceed 50,000 unless the President determines that a higher number is justified by humanitarian concerns or is otherwise in the national interest. The bill directs the President to take into consideration information from the United Nations High Commissioner for Refugees when establishing the maximum admission number and making certain other related decisions. The President shall report to Congress quarterly on (1) the number of refugees admitted during the preceding quarter, (2) the number of aliens who were security-cleared during the preceding quarter, (3) a plan to reach the numerical goal for admitted refugees for that fiscal year, and (4) other related information.

E–2 Visa Improvement Act of 2019

United States · United States Congress · 8 April 2019

E-2 Visa Improvement Act of 2019 This bill amends the Immigration and Nationality Act to permit a nonimmigrant E-2 alien (treaty investor) who has been in the United States in such status for at least 10 years and has created full-time employment for at least 2 individuals to apply for immediate employment-based immigrant status. Up to 10,000 such visas may be made available each fiscal year. Sons and daughters of E-2 aliens (or aliens seeking such status) can remain on their parent's visa as a child until age 26. Employment authorization may be granted at age 18.

Motorsports Fairness and Permanency Act of 2019

United States · United States Congress · 8 April 2019

Motorsports Fairness and Permanency Act of 2019 This bill modifies the requirements for calculating taxable income to make permanent the accelerated depreciation (seven-year recovery period) of motorsports entertainment complexes.

To provide for interim appropriations for the District of Columbia courts and related agencies with respect to any fiscal year for which appropriations are not otherwise provided for such courts and agencies.

United States · United States Congress · 8 April 2019

This bill provides continuing appropriations to the District of Columbia courts and related agencies during any fiscal year in which appropriations have not otherwise been provided. (The continuing appropriations would exempt the courts and agencies from a government shutdown due to a lapse in appropriations for the federal government.) The bill provides continuing appropriations for federal payments to the District of Columbia Courts, defender services in District of Columbia courts, the Court Services and Offender Supervision Agency for the District of Columbia, the District of Columbia Public Defender Service, the Criminal Justice Coordinating Council, the District of Columbia Commission on Judicial Disabilities and Tenure, and the District of Columbia Judicial Nomination Commission.

Providing for consideration of the bill (H.R. 1644) to restore the open internet order of the Federal Communications Commission; providing for consideration of the bill (H.R. 2021) to amend the Balanced Budget and Emergency Deficit Control Act of 1985 and to establish a congressional budget for fiscal year 2020; and for other purposes.

United States · United States Congress · 8 April 2019

Sets forth the rule for consideration of the bill (H.R. 1644) to restore the open internet order of the Federal Communications Commission; providing for consideration of the bill (H.R. 2021) to amend the Balanced Budget and Emergency Deficit Control Act of 1985 and to establish a congressional budget for fiscal year 2020.

Providing for budget enforcement for fiscal year 2020.

United States · United States Congress · 8 April 2019

This resolution establishes budget enforcement procedures in the House of Representatives for FY2020. Specifically, the resolution establishes requirements for committee allocations, aggregate spending levels, aggregate revenue levels, and limitations on advance appropriations. (An advance appropriation is new discretionary budget authority that is provided in FY2020 appropriations legislation and first becomes available after FY2020.) The resolution also specifies requirements for adjusting the allocations and levels to accommodate specified funding for Overseas Contingency Operations/Global War on Terrorism, Internal Revenue Service tax enforcement activities, and the 2020 census.

Saving for the Future Act

United States · United States Congress · 8 April 2019

Saving for the Future Act This bill requires employers to make minimum contributions to savings plans for full-time employees and increases certain individual and corporate income tax rates. Specifically, it requires employers of 10 or more full-time employees to contribute 50 cents for each hour an employee works to a qualified pension plan. The minimum contribution increases to 60 cents per hour after two years and proportionally based on income beginning two years thereafter. The bill further establishes the Federal Universal Personal Savings Investment Board to oversee UP retirement and savings accounts. Employers may make contributions to such accounts directly as a qualified plan or through a state-run program. UP retirement accounts are portable, defined-contribution pension plans to which employees must contribute 4% of the employee's wages unless the employee opts out. Employers must make the minimum required contribution under this program as well as match employee contributions up to 10% of an employee's wages. The initial $2,500 of such employer contributions may be applied to an UP savings account and used for certain nonroutine expenses such as a large medical bill or home mortgage down payment. Employer contributions to UP accounts are generally exempt from income tax and employee contributions may be pretax or posttax. Employers also receive a tax credit for a specified portion of the minimum contribution amount for up to the employer's first 30 employees. Additionally, the bill also increases the highest individual income tax rate from 37% to 39.6% and the highest corporate income tax rate from 21% to 23%.

FINISH Act

United States · United States Congress · 8 April 2019

Fund for Innovation and Success in Higher Education Act or the FINISH Act This bill establishes and revises programs to increase access to higher education for high-need students, increase their graduation rates, improve the efficiency of postsecondary education, and evaluate higher education programs. Specifically, the bill authorizes the Department of Education to award grants to institutions of higher education (IHEs) and other entities to develop and implement evidence-based innovations, including pay-for-success initiatives, in order to improve postsecondary access and increase graduation rates of high-need students; approve up to five pay-for-success pilot initiatives each fiscal year to allow IHEs and private entities to use grants for improvement of student outcomes; and independently evaluate the effectiveness and efficiency of all higher education grant programs. The bill also encourages IHEs to make all forms of postsecondary instructional content, including open educational resources (e.g., textbooks), widely available. Open educational resources either reside in the public domain or have been released under a copyright license that permits their free use, reuse, modification, and sharing with others.

Earthquake Mitigation and Tax Parity Act

United States · United States Congress · 8 April 2019

Earthquake Mitigation and Tax Parity Act This bill modifies the requirements for calculating taxable income to exclude from gross income any earthquake loss mitigation received by a residential property owner or occupant under a state-based earthquake loss mitigation program. "Earthquake loss mitigation" is any property or service that reduces seismic risks to a residential structure or its contents. The term includes any payment, reimbursement, loan, loan forgiveness, grant, credit, rebate, voucher, or other financial incentive for the property or service. The bill applies to earthquake loss mitigation programs established by a state (including an agency, instrumentality, or political subdivision of the state) or by a state with a tax-exempt organization or public instrumentality of the state.

DEPARTMENTS OF LABOR, HEALTH AND HUMAN SERVICES, AND EDUCATION, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2020

United States · United States Senate · 4 April 2019

National Public Health Act of 2019

United States · United States Congress · 4 April 2019

National Public Health Act of 2019 This bill requires the Department of Health and Human Services (HHS) to take a series of actions relating to the impact of certain products on public health. Specifically, HHS must (1) contract with the National Academy of Medicine, or a similar entity, to develop a list of public health crises; (2) develop a list of products that have a specified fiscal impact on the national public health system; and (3) require manufacturers of such products to develop and implement a plan to mitigate the effects of the products on public health.

Refund to Rainy Day Savings Act

United States · United States Congress · 4 April 2019

Refund to Rainy Day Savings Act This bill requires the Department of the Treasury to establish and implement a Refund to Rainy Day Savings Program to permit a taxpayer to defer payment on 20% of a tax refund to be deposited into a Treasury account, accumulate interest, and disbursed to the taxpayer in six months. The bill also reauthorizes the Assets for Independence (AFI) federal matched savings program through FY2024 and requires appropriations for the program to be reserved for general research and evaluation, grants for AFI innovation projects to expand the availability of matched savings accounts to low-income individuals, and a three-year matched savings account pilot program established by the Department of Health and Human Services (HHS) to encourage savings by low-income taxpayers. Under the pilot program, HHS may provide grants to qualified entities to match funds saved by low-income taxpayers under the Refund to Rainy Day Savings Program. Qualified entities for the pilot program include nonprofit organizations, state or local government agencies or tribal governments applying with a nonprofit organization, sites that offer free tax assistance under certain Internal Revenue Service programs, and certain low-income credit unions and community development financial institutions. HHS must (1) contract with an independent research organization to evaluate the pilot program, and (2) report annually to Congress on the progress and outcomes of the pilot program.

Tax Fairness for Workers Act

United States · United States Congress · 4 April 2019

Tax Fairness for Workers Act This bill allows an above-the-line tax deduction for union dues and expenses. (An above-the-line deduction is subtracted from gross income and is available whether or not a taxpayer itemizes other deductions.) The bill also reinstates the miscellaneous itemized tax deduction for unreimbursed expenses attributable to the performance of services as an employee. (Under current law, all miscellaneous itemized deductions are suspended through 2025.)

Energy Storage Tax Incentive and Deployment Act of 2019

United States · United States Congress · 4 April 2019

Energy Storage Tax Incentive and Deployment Act of 201 9 This bill allows tax credits for (1) energy storage technologies, and (2) battery storage technology. The bill expands the tax credit for investments in energy property to include equipment that (1) receives, stores, and delivers energy using batteries, compressed air, pumped hydropower, hydrogen storage (including hydrolysis), thermal energy storage, regenerative fuel cells, flywheels, capacitors, superconducting magnets, or other technologies identified by the Internal Revenue Service; and (2) has a capacity of at least five kilowatt hours. The bill also expands the tax credit for residential energy efficient property to include expenditures for battery storage technology that (1) is installed on or in connection with a dwelling unit located in the United States and used as a residence by the taxpayer, and (2) has a capacity of at least three kilowatt hours.

Biodiesel Tax Credit Extension Act of 2019

United States · United States Congress · 4 April 2019

Biodiesel Tax Credit Extension Act of 2019 This bill extends the following tax provisions through 2019: the income tax credit for biodiesel and renewable diesel used as fuel, the excise tax credit for biodiesel mixtures, and the payments that are equivalent to the excise tax credit for biodiesel mixtures.

Access Technology Affordability Act of 2019

United States · United States Congress · 4 April 2019

Access Technology Affordability Act of 2019 This bill allows a refundable tax credit equal to the amounts paid for qualified access technology for use by a blind individual who is the taxpayer, the taxpayer's spouse, or a dependent of the taxpayer. "Qualified access technology" is hardware, software, or other information technology with the primary function of converting or adapting information that is visually represented into forms or formats useable by blind individuals. The credit is limited to (1) costs that are not compensated by insurance or otherwise, and (2) an aggregate amount of $2,000 per blind individual in any period of three consecutive taxable years. The credit must be adjusted for inflation after 2020 and terminates after five years.

Saving for the Future Act

United States · United States Congress · 4 April 2019

Saving for the Future Act This bill requires employers to make minimum contributions to savings plans for full-time employees and increases certain individual and corporate income tax rates. Specifically, it requires employers of 10 or more full-time employees to contribute 50 cents for each hour an employee works to a qualified pension plan. The minimum contribution increases to 60 cents per hour after two years and proportionally based on income beginning two years thereafter. The bill further establishes the Federal Universal Personal Savings Investment Board to oversee UP retirement and savings accounts. Applicable small employers may make contributions to such accounts directly as a qualified plan or through a state-run program. UP retirement accounts are portable, defined-contribution pension plans to which employees must contribute 4% of the employee's wages unless the employee opts out. Employers must make the minimum required contribution under this program as well as match employee contributions up to 10% of an employee's wages. The initial $2,500 of such employer contributions may be applied to an UP savings account and used for certain nonroutine expenses such as a large medical bill or home mortgage down payment. Employer contributions to UP accounts are generally deferred from income tax and employee contributions may be pretax or posttax. Employers also receive a tax credit for a specified proportion of the minimum contribution amount for up to the employer's first 30 employees. Additionally, the bill also increases the highest individual income tax rate from 37% to 39.6% and the highest corporate income tax rate from 21% to 23%.

Revitalizing Underdeveloped Rural Areas and Lands (RURAL) Act

United States · United States Congress · 4 April 2019

Revitalizing Underdeveloped Rural Areas and Lands (RURAL) Act This bill modifies the definition of income used to determine the tax-exempt status of a mutual or cooperative telephone or electric company to exclude certain government grants, contributions, and assistance. Specifically, the bill excludes from income (1) grants, contributions, and assistance provided under the Robert T. Stafford Disaster Relief and Emergency Assistance Act or by local, state, or regional governmental entities for disasters or emergencies; and (2) certain grants or contributions provided by a government entity for electric, communications, broadband, internet, or other utility facilities or services.

Tax Fairness for Workers Act

United States · United States Congress · 4 April 2019

Tax Fairness for Workers Act This bill allows an above-the-line tax deduction for union dues and expenses. (An above-the-line deduction is subtracted from gross income and is available whether or not a taxpayer itemizes other deductions.) The bill also reinstates the miscellaneous itemized tax deduction for unreimbursed expenses attributable to the performance of services as an employee. (Under current law, all miscellaneous itemized deductions are suspended through 2025.)

A joint resolution proposing a balanced budget amendment to the Constitution of the United States.

United States · United States Congress · 4 April 2019

Constitutional Amendment This joint resolution proposes a constitutional amendment prohibiting total outlays for a fiscal year from exceeding total receipts for that fiscal year unless Congress authorizes the excess by a three-fifths roll call vote of each chamber. The prohibition excludes outlays for repayment of debt principal, receipts derived from borrowing, receipts or outlays of the Social Security and Medicare trust funds, and outlays relating to a natural disaster if the law providing the funds explicitly exempts the funds from the requirement and is agreed to by a majority of each chamber of Congress. The amendment requires the President to annually submit to Congress a budget in which total outlays do not exceed total receipts. The amendment specifies exceptions to the requirements if a declaration of war is in effect, the United States is engaged in military conflict that causes an imminent and serious military threat to national security, economic growth is less than 0%, or the unemployment rate is more than 7%. The amendment prohibits a court from enforcing the requirements by ordering cuts to Social Security or Medicare payments unless the funds available to the trust fund for a program are not sufficient to cover the outlays that would occur during the year if the fund were fully solvent.

DEPARTMENT OF THE INTERIOR, ENVIRONMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2020

United States · United States Senate · 3 April 2019

[H.A.S.C. No. 116-26] Fiscal Year 2020 Priorities for National Security Space Programs

United States · United States House of Representatives · 3 April 2019

ENERGY AND WATER DEVELOPMENT APPROPRIATIONS FOR FISCAL YEAR 2020

United States · United States Senate · 3 April 2019

US DEPARTMENT OF VETERANS AFFAIRS BUDGET REQUEST FOR FISCAL YEAR 2020

United States · United States House of Representatives · 3 April 2019

TRANSPORTATION, HOUSING AND URBAN DEVELOPMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2020

United States · United States Senate · 3 April 2019

[H.A.S.C. No. 116-25] NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 2020 AND OVERSIGHT OF PREVIOUSLY AUTHORIZED PROGRAMS

United States · United States House of Representatives · 3 April 2019

ENSURING EFFECTIVE AND EFFICIENT OPERATIONS: A REVIEW OF THE FISCAL YEAR 2020 DHS MANAGEMENT DIRECTORATE BUDGET REQUEST

United States · United States House of Representatives · 3 April 2019

DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 2020

United States · United States Senate · 3 April 2019

[H.A.S.C. No. 116-27] HEARING ON NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 2020 AND OVERSIGHT OF PREVIOUSLY AUTHORIZED PROGRAMS BEFORE THE COMMITTEE ON ARMED SERVICES HOUSE OF REPRESENTATIVES ONE HUNDRED SIXTEENTH CONGRESS FIRST SESSION

United States · United States House of Representatives · 3 April 2019

LEGISLATIVE BRANCH APPROPRIATIONS FOR FISCAL YEAR 2020

United States · United States Senate · 3 April 2019

DEPARTMENT OF DEFENSE AUTHORIZATION FOR APPROPRIATIONS FOR FISCAL YEAR 2020 AND THE FUTURE YEARS DEFENSE PROGRAM

United States · United States Senate · 3 April 2019

HOMES Act

United States · United States Congress · 3 April 2019

Home Owner Managing Energy Savings Act of 2019 or the HOMES Act This bill provides incentives for homeowners to invest in energy efficiency improvements. Specifically, the Department of Energy (DOE) must establish the Home Energy Savings Retrofit Rebate Program. Under the program, DOE must provide rebates to reward homeowners for achieving home energy savings. Rebates may not exceed $10,000 per individual, or 50% of the qualified home energy efficiency expenditures paid or incurred by the homeowner. DOE must develop a network of rebate aggregators or a national rebate aggregator that can facilitate the delivery of rebates to reimburse participating homeowners or contractors. In addition, DOE must develop guidelines for allowing utilities participating as rebate aggregators to count the energy savings from their participation toward state and local level energy saving targets. This bill provides for the tax treatment of rebates, including an exclusion of such rebates from the taxable income of the homeowner. DOE must also make grants to states, Native American tribes, and Alaska Natives for carrying the programs established by this bill, including the development of quality assurance programs to oversee the delivery of home efficiency retrofit programs. Finally, DOE must establish a Residential Energy Efficiency Pay for Performance pilot program to encourage the use of measured energy savings, and financial payments for those energy savings, in the operation of residential energy efficiency programs.

Pathway to Universal Coverage Act of 2019

United States · United States Congress · 3 April 2019

Pathway to Universal Coverage Act of 2019 This bill requires the Department of Health and Human Services (HHS) to award grants for states to promote health insurance enrollment. Specifically, states may use grants to (1) automatically enroll individuals who are eligible for a premium assistance tax credit, (2) invest in data-collection technology, (3) establish a statewide requirement to purchase minimum coverage, and (4) study the feasibility of developing a state plan to increase health insurance enrollment. Private insurance issuers and states must report monthly to HHS about individuals who disenroll from coverage, including Medicaid and the Children's Health Insurance Program.

Pink Tax Repeal Act

United States · United States Congress · 3 April 2019

Pink Tax Repeal Act This bill prohibits product manufacturers or service providers from selling substantially similar products at different prices based on the gender of the intended purchaser. If, for example, the only difference between two products is the color, they are substantially similar.

To amend the Internal Revenue Code of 1986 to permanently extend the 7.5 percent adjusted gross income floor for the medical expense deduction.

United States · United States Congress · 3 April 2019

This bill makes permanent the reduction in the adjusted gross income threshold that must be exceeded before a taxpayer is allowed to claim an itemized tax deduction for medical expenses. (In 2017, the threshold was temporarily reduced from 10% to 7.5% for 2017 and 2018. This bill makes the 7.5% threshold permanent.)