Taxation

SIMPLE Cafeteria Plan Act of 2009

United States · United States Congress · 6 May 2009

SIMPLE Cafeteria Plan Act of 2009 - Amends the Internal Revenue Code to establish a new employee benefit cafeteria plan to be known as a Simple Cafeteria Plan. Defines "Simple Cafeteria Plan" as a cafeteria plan which: (1) is established and maintained by an employer with an average of 100 or fewer employees during a two-year period; (2) requires employers to make contributions or match employee contributions to the plan; (3) requires participating employees to have at least 1,000 hours of service for the preceding plan year and allows such employees to elect any benefit available under the plan; (4) permits participation by self-employed individuals; and (5) includes long-term care insurance as an qualified benefit. Exempts employers who make contributions for employees under a simple cafeteria plans from pension plan nondiscrimination requirements applicable to highly compensated and key employees. Modifies rules applicable to employee benefit flexible spending arrangements, including health and dependent care arrangements, to permit participants to make or modify elections regarding covered benefits and to carry over up to $500 (indexed for inflation) of unused benefits to the succeeding year or transfer such unused amounts to another plan, including an individual retirement plan or a health savings account. Allows an exclusion from the gross income of an employee of up to $7,500 ($10,000 for employees with one or more dependents) for employer contributions to a flexible spending arrangement. Provides for a cost-of-living adjustment to such exclusion after 2010.

Internet Gambling Regulation, Consumer Protection, and Enforcement Act

United States · United States Congress · 6 May 2009

Internet Gambling Regulation, Consumer Protection, and Enforcement Act - Grants the Secretary of the Treasury regulatory and enforcement jurisdiction over the Internet Gambling Licensing Program established by this Act. Prescribes administrative and licensing requirements for Internet betting. Prohibits any person from operating an Internet gambling facility that knowingly accepts bets or wagers from persons located in the United States without a license issued by the Secretary. Requires the Secretary to assess: (1) fees against licensee institutions to cover the cost of administering this Act; and (2) specified civil money penalties upon licensees or other persons for willful violation of this Act or related regulations. Cites safeguards required of licensees, including: (1) tax collection related to Internet gambling; (2) safeguards against fraud, money laundering, and terrorist finance; and (3) safeguards to combat compulsive Internet gambling. Requires the Secretary and any qualified state or tribal regulatory body to prescribe regulations for: (1) development of a Problem Gambling, Responsible Gambling, and Self-Exclusion Program; (2) a list of persons self-excluded from gambling activities at licensee sites; and (3) a program to alert the public to the existence, consequences, and availability of the self -exclusion list. Prohibits a person who is prohibited from gambling with a licensee from collecting any winnings, or recovering any losses that arise as a result of prohibited gambling activity. Shields a financial transaction provider from liability for engaging in financial activities and transactions on behalf of a licensee, or involving a licensee, if such activities are in compliance with federal and state laws. Permits states and Indian tribal authorities to opt-out of Internet gambling activities within their respective jurisdictions. Prohibits electronic cheating devices. Subjects violators of this Act to civil and criminal penalties.

Vehicle Efficiency Heightening Investment Credit to Lift our Economy Act of 2009

United States · United States Congress · 6 May 2009

Vehicle Efficiency Heightening Investment Credit to Lift our Economy Act of 2009 - Amends the Internal Revenue Code to allow a business-related tax credit for the purchase of up to 15 fleet vehicles in a taxable year. Specifies the credit amount for each fleet vehicle depending upon its fuel economy value. Defines "fleet vehicle" as a passenger automobile, nonpassenger automobile, or work truck. Terminates such credit after 2010.

To amend the Internal Revenue Code of 1986 to allow individuals to defer tax on income reinvested in a partnership or S corporation.

United States · United States Congress · 6 May 2009

Amends the Internal Revenue Code to allow individual taxpayers an exclusion from gross income for certain items of partnership and S corporation pass-thru income up to $250,000 ($500,000 for married couples filing joint returns).

Savings for Working Families Act of 2009

United States · United States Congress · 6 May 2009

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

Fair Funding for Schools Act of 2009

United States · United States Congress · 6 May 2009

Fair Funding for Schools Act of 2009 - Amends the Impact Aid program (which compensates local educational agencies (LEAs) for the financial burden of federal activities affecting their areas) of the Elementary and Secondary Education Act of 1965 to alter the formula for determining the payments due LEAs for federal ownership of property when appropriations for a fiscal year are insufficient to provide them with full compensation. Alters the formula for determining the payments due LEAs for eligible federally-connected children. Includes not only children in average daily attendance, but also those enrolled pursuant to a state open enrollment policy. Continues an LEA's eligibility for such payments while activities associated with military base closures and realignments or force structure changes or relocations are ongoing. Allows the calculation of such payments using current student counts instead of prior fiscal year data when LEAs experience a specified influx of new students due to federal activities. Requires the Secretary of Education to allow LEAs to count their federally-connected children using the date they register their students for the fiscal year for which their application is filed. Alters the formula for determining the construction payments due LEAs that are eligible for other Impact Aid payments. Divides 80% of the construction funds evenly between LEAs impacted by military dependent children and LEAs impacted by children residing on Indian lands, with the remainder reserved for emergency repair and modernization grants to LEAs serving Indian lands or experiencing a specified influx of new students due to federal activities. Alters the formula for determining whether a state's plan for equalizing assistance to its LEAs will except it from the prohibition on state aid to LEAs being affected by Impact Aid payments. Requires new LEAs applying for Impact Aid to have boundaries established by state law and the authority to tax or receive an imputed local tax. Reauthorizes appropriations for the Impact Aid program.

United States-Cuba Trade Normalization Act of 2009

United States · United States Congress · 6 May 2009

United States-Cuba Trade Normalization Act of 2009 - Amends the Foreign Assistance Act of 1961 to repeal the embargo on trade with Cuba. Prohibits the exercise by the President with respect to Cuba of certain authorities conferred by the Trading With the Enemy Act and exercised on July 1, 1977, as a result of a specified national emergency. Makes ineffective any prohibition on exports to Cuba under the Export Administration Act of 1979. Authorizes the President to impose export controls with respect to Cuba and exercise certain authorities under the International Emergency Economic Powers Act only on account of an unusual and extraordinary threat to U.S. national security that did not exist before enactment of this Act. Repeals: (1) the Cuban Democracy Act of 1992; (2) the Cuban Liberty and Democratic Solidarity (LIBERTAD) Act of 1996; (3) the prohibition under the Food Security Act of 1985 against allocation of the annual sugar quota to any country unless its officials verify that it does not import for reexport to the United States any sugar produced in Cuba; and (4) the prohibition under the Department of Commerce and Related Agencies Appropriations Act, 1999 on transactions or payments respecting certain U.S. intellectual property. Amends the Trade Sanctions Reform and Export Enhancement Act of 2000 to remove Cuba from the list of state sponsors of terrorism subject to agricultural and medical export restrictions. Amends the Internal Revenue Code to terminate the denial of the foreign tax credit with respect to Cuba. Authorizes common carriers to install and repair telecommunications equipment and facilities in Cuba, and otherwise provide telecommunications services between the United States and Cuba. Prohibits regulation or banning of travel to and from Cuba by U.S. citizens or residents, or of any transactions incident to travel. Directs the U.S. Postal Service to provide direct mail service to and from Cuba. Urges the President to take all necessary steps to conduct negotiations with the Government of Cuba to: (1) settle claims of U.S. nationals against Cuba for the taking of property; and (2) secure protection of internationally recognized human rights. Extends nondiscriminatory treatment (normal trade relations) to the products of Cuba. Prohibits the Secretary of the Treasury from limiting the amount of remittances to Cuba that may be made by any person subject to U.S. jurisdiction. Rescinds any determination by the Secretary of State that Cuba has repeatedly provided support for acts of international terrorism.

Internet Gambling Regulation and Tax Enforcement Act of 2009

United States · United States Congress · 6 May 2009

Internet Gambling Regulation and Tax Enforcement Act of 2009 - Amends the Internal Revenue Code to: (1) impose an Internet gambling license fee on Internet gambling operators and an additional tax on unauthorized bets or wagers; (2) require such operators to file informational returns identifying themselves and the individuals placing bets or wagers with them; (3) require withholding of tax on net Internet gambling winnings and on the winnings of nonresident aliens; and (4) extend the excise tax on wagers to include wagers placed within the United States or any commonwealth, territory, or possession by a U.S. citizen or resident.

Social Security Exemption Relief Act of 2009

United States · United States Congress · 6 May 2009

Social Security Exemption Relief Act of 2009 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act and the Internal Revenue Code to allow an employee, whose employment is not otherwise covered for Social Security benefit purposes (as in the case of an independent contractor), to elect irrevocably to have that employment treated as so covered and the employer be subject to Social Security taxes.

SHOP Act

United States · United States Congress · 5 May 2009

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

A bill to amend the Internal Revenue Code of 1986 to increase the limitation on capital losses applicable to individuals.

United States · United States Congress · 5 May 2009

Amends the Internal Revenue Code to increase the limit on the deductibility of losses from the sale or exchange of capital assets for individual taxpayers to $10,000, adjusted for inflation after 2009 (50% of such amount for married individuals filing a separate tax return).

Single Parent Protection Act of 2009

United States · United States Congress · 5 May 2009

Single Parent Protection Act of 2009 - Amends the Internal Revenue Code to: (1) allow individual taxpayers who are entitled to receive child support a refundable tax credit for any unpaid portion of such support; and (2) increase the income tax liability of any individual required to pay child support by the amount of the unpaid child support allowed as a tax credit by this Act.

Energy Independence Now Act of 2009

United States · United States Congress · 5 May 2009

Energy Independence Now Act of 2009 - Amends the Internal Revenue Code (IRC) to: (1) authorize tax-exempt bond financing for domestic use oil refinery facilities; (2) set forth an ASME Nuclear Certification credit; (3) modify the credit against tax for specified energy production, including certain vehicles acquired from domestic corporations; and (4) eliminate certain restrictions on the use of energy alternatives. Directs the President to designate federal lands and closed military installations for private sector development of oil or natural gas refineries. Requires lands which have not been used as a refinery within 10 years after such designation to be made available for leasing for renewable energy development, including ethanol refineries. Prohibits the Nuclear Regulatory Commission (NRC) from denying an application for a facility on the grounds of insufficient disposal capacity for spent nuclear fuel or high-level radioactive waste. Declares without force or effect federal prohibitions against spending appropriated funds for oil and natural gas leasing on the Outer Continental Shelf (OCS). American-Made Energy and Good Jobs Act - Directs the Secretary of the Interior to launch an oil and gas leasing program on the Coastal Plain of Alaska (including a limited payment of federal revenues to the state of Alaska). Coal-to-Liquid Fuel Promotion Act of 2009 - Amends the Energy Policy Act of 2005 to: (1) authorize appropriations for the coal-to-liquid fuel loan guarantee program; and (2) promote coal-to-liquid manufacturing on federal land. Amends the Energy Policy and Conservation Act (EPCA) to direct the Secretaries of Energy and of Defense to study and report to Congress on maintaining coal-to-liquid products in the Strategic Petroleum Reserve (SPR). Authorizes: (1) construction of storage facilities near pipeline infrastructure; (2) contracts with private sector companies for coal-to-liquid facilities on or near military installations; and (3) appropriations for the Air Force Research Laboratory to procure coal-derived synthetic fuels for aviation jet use. Requires the Secretary of Energy to: (1) evaluate Fischer-Tropsch fuel in connection with certain transportation fuels; and (2) report to Congress on the public health effects of using Fischer-Tropsch fuel for transportation purposes. Amends the Federal Land Policy and Management Act of 1976 to authorize the Secretary of the Interior to lease public lands for production of renewable biomass for biofuels.

Optional One Page Flat Tax Act

United States · United States Congress · 4 May 2009

Optional One Page Flat Tax Act - Amends the Internal Revenue Code to authorize an individual or a person engaged in business activity to make an irrevocable election to be subject to a flat tax (in lieu of the existing tax provisions) of 19% for the first two years after an election is made, and 17% thereafter. Calculates taxable income for individual taxpayers by subtracting a basic standard deduction and an additional standard deduction for each dependent from the total of wages, retirement distributions, and unemployment compensation. Defines "business taxable income" to mean gross active income reduced by the cost of certain business inputs. Imposes an employer tax on the value of excludable compensation provided to employees not engaged in business activity of 19% for the first two years after an election is made under this Act and 17% thereafter. Repeals the estate, gift, and generation-skipping transfer taxes. Requires a two-thirds vote of the House of Representatives or the Senate to increase the flat tax rate proposed by this Act or to reduce the amount of the standard deduction or business-related deductions allowed by this Act.

American Conservation and Clean Energy Independence Act

United States · United States Congress · 4 May 2009

American Conservation and Clean Energy Independence Act - Deems the Draft Proposed Outer Continental Shelf Oil and Gas Leasing Program 2010-2015 issued by the Secretary of the Interior to be approved as a final oil and gas leasing program under the Outer Continental Shelf Lands Act. Deems the Secretary to have issued a final environmental impact statement for the Program under the National Environmental Policy Act of 1969. Directs the Secretary to: (1) conduct a lease sale in each outer Continental Shelf (OCS) planning area for which there is a commercial interest in purchasing federal oil and gas production leases; (2) prepare an inventory of U.S. offshore energy resources; and (3) promulgate regulations concerning the production of oil or gas resources of the OCS, including regulating the installation of surface facilities, mitigating the impact of such facilities on coastal vistas, and allowing onshore facilities to draw upon such resources that are within 10 miles of shore. Extends from 3 geographical miles to 12 nautical miles a coastal state's allowable seaward boundary. Repeals the moratorium on oil and gas leasing in: (1) any area east of the Military Mission Line in the Gulf of Mexico; (2) any area in the Eastern Planning Area that is within 125 miles of the Florida coastline; and (3) specified areas within the Central Planning Area and within 100 miles of the Florida coastline. Specifies revenue sharing percentages for sums received from leasing offshore pursuant to this Act, including 30% for producing states. Gives the President authority to waive requirements relating to the approval of oil and natural gas activity deemed to be important to national interests. Amends the Clean Air Act to: (1) revise the definition of "renewable biomass" to include trees, tree residue, and slash and pre-commercial thinnings that are from forestlands on public lands; and (2) require new source review regulations to provide that routine maintenance and repair do not constitute a modification of an existing source. Repeals provisions prohibiting any federal agency from entering into a contract for procurement of an alternative or synthetic fuel for any mobility-related use, other than for research or testing, unless the contract specifies that the lifecycle greenhouse gas emissions associated with the production and combustion of the fuel must be less than or equal to such emissions from the equivalent conventional fuel. Requires the Secretary of Energy (DOE) to: (1) implement a grant and loan program for the construction or modernization of coal fired generation units to enable use of technology to reduce greenhouse gases; (2) publish a plan to exchange a specified amount of light grade petroleum from the Strategic Petroleum Reserve for heavy grade petroleum plus additional cash bonus bids that reflect the difference in market value; and (3) set aside net proceeds from such exchange for the Energy Independence and Security Fund (to be established by this Act). Provides for Fund allocations to the Energy Transformation Acceleration Fund, specified Energy Efficiency and Renewable Energy accounts, the Weatherization Assistance Program, specified Fossil Energy Research and Development accounts, the Basic Energy Sciences account. Amends the Internal Revenue Code to: (1) extend through 2018 tax credits for energy conservation and production, including credits for producing electricity from renewable resources, alternative fuel vehicles and refueling property expenditures, residential energy efficiency and solar energy and fuel cell property expenditures, investment in clean renewable energy bonds, and biodiesel and renewable diesel used as fuel; (2) extend through 2018 the tax deduction for energy efficient commercial buildings; (3) extend through 2014 the tax credit for medium and heavy-duty hybrid vehicles; (4) extend through 2018 the tax credit for plug-in electric drive motor vehicles; and (5) allow a new tax credit for the purchase of a motor vehicle identified by the Environmental Protection Agency (EPA) as the most efficient vehicle in its class. Sets forth provisions concerning the use of electric drive vehicles. Requires that at least 10% of the federal fleet be plug-in electric drive vehicles by FY2012, with such percentage increasing by at least 5% (up to 50%) each fiscal year. Directs states to permit light-duty plug-in electric drive vehicles to use HOV lanes. Directs the Secretary of Energy to: (1) provide grants to assist local governments in the installation of recharging facilities for electric drive vehicles; and (2) guarantee loans for any purchaser of at least 5,000 battery systems that use advanced battery technology. Includes innovative low-carbon technology projects as projects eligible for loan guarantees made by the Secretary of Energy for innovative technologies.

Enhancing Education through Tax Relief Act of 2009

United States · United States Congress · 4 May 2009

Enhancing Education through Tax Relief Act of 2009 - Amends the Internal Revenue Code to make permanent: (1) the tax deduction for certain expenses of elementary and secondary school teachers; (2) the expanded tax deduction for charitable contributions of book inventories to public schools; (3) the expanded tax deduction for charitable contributions of computer technology or equipment to schools, charities, and public libraries; (4) the tax credit for holders of qualified zone academy bonds; and (5) the tax deduction for qualified tuition and related expenses.

To amend the Internal Revenue Code of 1986 to allow a nonrefundable credit for mentoring and housing young adults.

United States · United States Congress · 4 May 2009

Amends the Internal Revenue Code to allow a tax credit to individuals who provide mentoring services to young adults between the ages of 18 and 22. Requires such individuals to participate in a one-on-one relationship as a positive role model with such young adults and to conduct meetings and activities with them on not less than a monthly basis.

Teacher Tax Credit Act of 2009

United States · United States Congress · 4 May 2009

Teacher Tax Credit Act of 2009 - Amends the Internal Revenue Code to allow an eligible educator an annual $2,000 tax credit. Defines: (1) "eligible educator" as an individual who is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in an eligible elementary or secondary school for at least 900 hours during a school year; and (2) "eligible elementary or secondary school" as a school that is eligible for schoolwide assistance under the Elementary and Secondary Education Act of 1965.

Expressing disapproval by the House of Representatives of the totalization agreement between the United States and Mexico signed by the Commissioner of Social Security and the Director General of the Mexican Social Security Institute on June 29, 2004.

United States · United States Congress · 4 May 2009

Disapproves the totalization agreement between the United States and Mexico, establishing totalization arrangements between the Social Security Systems of the two countries, which was signed by the Commissioner of Social Security and the Director General of the Mexican Social Security Institute on June 29, 2004.

MediKids Health Insurance Act of 2009

United States · United States Congress · 1 May 2009

MediKids Health Insurance Act of 2009 - Amends the Social Security Act to add a new title XXII (Medikids Program), which creates a program to guarantee comprehensive health care coverage, including prescription drugs for all children meeting specified age requirements. Creates the MediKids Trust Fund. Expands the duties of the Medicaid and CHIP Payment and Access Commission (MACPAC). Amends the Internal Revenue Code to: (1) impose a MediKids premium for the taxable year, with an exemption for very low-income taxpayers; and (2) create a refundable tax credit providing a catastrophic limit on MediKids cost-sharing expenses. Directs the Secretary of the Treasury to propose a gradual schedule of progressive tax changes to fund the Medikids program, as the number of enrollees grows in the out-years.

THE PRESIDENT'S FISCAL YEAR 2009 WAR SUPPLEMENTAL REQUEST

United States · United States Senate · 30 April 2009

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

United States · United States Senate · 30 April 2009

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

United States · United States Senate · 30 April 2009

SMART Act

United States · United States Congress · 30 April 2009

Simplified, Manageable, And Responsible Tax Act or the SMART Act - Amends the Internal Revenue Code to replace the marginal income tax rates with a single rate of 17% on individual taxable income. Redefines "taxable income" to mean the amount by which wages, retirement distributions, and unemployment compensation exceed the standard deduction. Increases the basic standard deduction and includes an additional standard deduction for dependents. Includes in taxable income the taxable income of each dependent child under the age of 14. Replaces the current tax on corporations with a tax on every person engaged in a business activity equal to 17% of the business taxable income of such person. Makes the person engaged in the business activity liable for the tax, whether or not such person is an individual, a partnership, or a corporation. Imposes a tax of 17% on the value of excludable compensation provided during the year by an employer for the benefit of employees. Makes the employer liable for the tax. Repeals pension plan rules relating to : (1) non-discrimination; (2) contribution limits; and (3) restrictions on distributions. Revises rules relating to transfers of excess pension assets. Repeals: (1) the alternative minimum tax; (2) all income tax credits; (3) estate, gift, and generation-skipping transfer taxes; and (4) income tax provisions, except certain provisions relating to retirement distributions and tax-exempt organizations. Declares it not in order in the House of Representatives or the Senate, unless waived or suspended by a three-fifths vote, to consider any legislation that increases or adds an income tax rate, reduces the standard deduction, or provides any exclusion, deduction, credit, or other benefit that reduces federal revenues.

21st Century Green High-Performing Public School Facilities Act

United States · United States Congress · 30 April 2009

21st Century Green High-Performing Public School Facilities Act - Requires the Secretary of Education to make grants to states for the modernization, renovation, or repair of public schools, including early learning facilities and charter schools, to make them safe, healthy, high-performing, and technologically up-to-date. Allocates grant funds among states on the basis of the relative portion of school improvement funds provided to local educational agencies (LEAs) in each state under the Elementary and Secondary Education Act of 1965. Reserves 1% of the grant funds for assistance to outlying areas and Indian schools. Requires states to reallocate such grant funds to LEAs on the basis of each LEA's share of school improvement funds received by LEAs in the state for the previous fiscal year. Directs the Secretary to make grants to LEAs in Louisiana, Mississippi, and Alabama for the construction, modernization, renovation, or repair of public schools, including early learning facilities and charter schools, to make them safe, healthy, high-performing, and technologically up-to-date. Allocates grant funds among such LEAs on the basis of each LEA's share of infrastructure damage inflicted on public school facilities in such states by Hurricane Katrina or Hurricane Rita in 2005. Requires the iron and steel used in projects funded under this Act to have been produced in this country, subject to specified exceptions.

Telephone Excise Tax Repeal Act of 2009

United States · United States Congress · 30 April 2009

Telephone Excise Tax Repeal Act of 2009 - Amends the Internal Revenue Code to repeal the excise tax on communication services (i.e., local telephone service, toll telephone service, and teletypewriter exchange service).

To amend the Internal Revenue Code of 1986 to exclude from income and employment taxes real property tax abatements for seniors and disabled individuals in exchange for services.

United States · United States Congress · 30 April 2009

Amends the Internal Revenue Code to allow individuals who have attained age 60 or are disabled an exemption from income and employment taxes for real property tax abatements received under a state or local program in which such individuals have provided services in exchange for such abatements.

To amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain systems installed in nonresidential real property or residential rental property.

United States · United States Congress · 30 April 2009

Amends the Internal Revenue Code to provide for accelerated depreciation of certain energy-efficient heating, ventilation, air conditioning, or commercial refrigeration property installed in nonresidential real property or residential rental property and placed in service before January 1, 2013.

Child Safety and Home Security Act of 2009

United States · United States Congress · 30 April 2009

Child Safety and Home Security Act of 2009 - Amends the Internal Revenue Code to provide for a nonrefundable tax credit for the purchase of a residential safe storage device to secure firearms. Prohibits the creation of a database identifying gun owners using information from tax returns on which the credit under this Act is claimed.

Proposing an amendment to the Constitution of the United States relative to abolishing personal income, estate, and gift taxes and prohibiting the United States Government from engaging in business in competition with its citizens.

United States · United States Congress · 30 April 2009

Constitutional Amendment - Prohibits the U.S. government from engaging in any business, professional, commercial, financial, or industrial enterprise except as specified in the Constitution. Prohibits the constitution or laws of any state, or the laws of the United States, from being subject to the terms of any foreign or domestic agreement which would abrogate this amendment. Requires any activities of the U.S. government which violate the intent and purposes of this amendment to be liquidated and the properties and facilities affected to be sold within three years from the date of ratification of this amendment. Repeals the Sixteenth Amendment to the Constitution three years after ratification of this amendment and thereafter prohibits Congress from levying taxes on personal incomes, estates, and gifts.

Expressing the sense of the House of Representatives that the Obama Administration and Congress should end the assault on America's energy independence by leaving in place domestic energy tax incentives.

United States · United States Congress · 30 April 2009

Calls for the Obama Administration and Congress to end the assault on America's energy independence by leaving in place domestic energy tax incentives.

A bill to amend the Internal Revenue Code of 1986 to provide a Federal income tax credit for the purchase of certain nonroad equipment powered by alternative power sources.

United States · United States Congress · 29 April 2009

Amends the Internal Revenue Code to allow a tax credit for 25%, up to $1,000, of the cost of certain nonroad equipment (e.g., lawn, garden, or forestry power equipment) powered by alternative power sources.

A bill to amend the Internal Revenue Code of 1986 to modify the term "5-year property".

United States · United States Congress · 29 April 2009

Amends the Internal Revenue Code to classify equipment that produces electricity from marine and hydrokinetic renewable energy as five-year property for depreciation purposes.

Limitation on Government Spending Act of 2009

United States · United States Congress · 29 April 2009

Limitation on Government Spending Act of 2009 - Amends the Congressional Budget Act of 1974 to define GDP as the gross domestic product for the relevant fiscal year as most recently estimated by the Congressional Budget Office (CBO). Defines federal spending limits for: (1) FY2011, as outlays not exceeding 22% of the GDP; (2) FY2012, as outlays not exceeding 21% of the GDP; and (3) FY2013 and fiscal years thereafter, as outlays not exceeding 20% of the GDP. Makes it out of order in the Senate or the House of Representatives to consider any legislation that includes any provision that would result in a deficit for a fiscal year that exceeds the maximum deficit amount or federal spending limit, as applicable, for such fiscal year. Permits waiver or suspension of such prohibition, or successful appeals from rulings of the Chair, only by an affirmative vote of three-fifths (60) of the Senate.

To amend the Internal Revenue Code of 1986 to suspend the penalty on underpayments of Federal income tax for unemployed individuals.

United States · United States Congress · 29 April 2009

Amends the Internal Revenue Code to suspend the penalty on underpayments of tax due to negligence, disregard of rules or regulations, or substantial inaccuracies for individuals who receive unemployment compensation in 2008 or 2009.

Workforce Health Improvement Program Act of 2009

United States · United States Congress · 28 April 2009

Workforce Health Improvement Program Act of 2009 - Amends the Internal Revenue Code to exclude from the gross income of employees: (1) the value of any on-premises employer-provided athletic facility; and (2) fees, dues, or membership expenses paid to an athletic or fitness facility by an employer for its employees, but not exceeding $900 per employee per year. Allows employers a tax deduction for fees, dues, or membership expenses paid to an athletic or fitness facility. Limits the amount of such deduction to $900 per employee per year.

Highway Fairness and Reform Act of 2009

United States · United States Congress · 28 April 2009

Highway Fairness and Reform Act of 2009 - Directs the Secretary of Transportation, beginning with FY2011, to carry out a direct federal-aid highway program to permit a state governor or chief executive officer, at least 90 days before the beginning of a fiscal year, to elect to: (1) waive the state's right to receive apportioned or allocated funds under the federal-aid highway program; and (2) receive instead a prorated amount of the taxes appropriated to the Highway Trust Fund (other than from the Mass Transit Account) which are attributable to highway users in the state. Requires a pro rata reduction of such tax-equivalent amount in order to fund contract authority for programs of the National Highway Traffic Safety Administration (NHTSA) and the Federal Motor Carrier Safety Administration (FMCSA). Requires the Secretary to accept a state's election if: (1) the state has an interstate maintenance program; (2) it submits a plan describing the purposes, projects, and uses to which such amounts will be put and the federal-aid highway programmatic requirements the state elects to continue; (3) the state agrees to obligate program amounts exclusively for projects that would be eligible for surface transportation program funding; and (4) it continues to suballocate surface transportation program funds to urbanized and other areas using certain formulae and rules.

Information Technology Investment Oversight Enhancement and Waste Prevention Act of 2009

United States · United States Congress · 28 April 2009

Information Technology Investment Oversight Enhancement and Waste Prevention Act of 2009 - Requires the Director of the Office of Management and Budget (OMB) to establish a website, which shall be updated on a quarterly basis, that includes information such as the cost, schedule, and performance of all major information technology (IT) investments using earned-value management data based on a specified standard. Requires each Chief Information Officer of a federal agency to: (1) identify major IT investments that are most critical; and (2) designate those projects as core IT investment projects or core projects. Requires the project manager for an IT investment project to submit a report to the Chief Information Officer (after the end of each fiscal quarter or upon determining that a project has significantly or grossly deviated from its baseline) that includes: (1) a description of the cost, schedule, and performance of such projects; (2) the current cost, schedule, and performance status of all projects previously identified as significantly deviated or grossly deviated from the original baseline; and (3) any corrective actions taken. Requires the Chief Information Officer to: (1) determine if any project has significantly or grossly deviated; (2) report such determination to the agency head; , appropriate congressional committees, the Director, and the Government Accountability Office (GAO); (3) develop and implement a remedial action plan; and (4) establish a program to improve the IT processes overseen by the Officer. Requires: (1) the Administrator of the Office of Electronic Government and Information and Technology at OMB (the E-Gov Administrator) to establish an IT Tiger Team to assist agencies in avoiding significant and gross deviations in the cost, schedule, and performance of IT investment projects and take specified actions to avoid or reduce such deviations; and (2) the Director of the Office of Personnel Management (OPM) to develop policy and guidance for agencies to develop a program to recognize excellent performance by federal employees in the acquisition of information systems and IT.

Honorable Stephanie Tubbs Jones College Fire Prevention Act

United States · United States Congress · 28 April 2009

Honorable Stephanie Tubbs Jones College Fire Prevention Act - Directs the Secretary of Education to make competitive demonstration grants to institutions of higher education (IHEs), fraternities, and sororities for up to half the cost of installing fire sprinkler systems, or other fire suppression or prevention technologies, in student housing and dormitories owned or controlled by such entities. Gives grant priority to applicants that demonstrate the greatest financial need. Reserves the following portions of grant funds made available for each fiscal year: (1) at least 10% for historically Black colleges and universities, Hispanic-serving institutions, tribally controlled colleges and universities, Alaska Native and Native Hawaiian-serving institutions, and IHEs that are eligible for Institutional Aid under the Higher Education Act of 1965; and (2) at least 10% for social fraternities and sororities. Provides that any application for assistance under this Act, any negative determination on the part of the Secretary with respect to such application, or any statement of reasons for the determination, shall not be admissible as evidence in any proceeding of any court, agency, board, or other entity (except a proceeding to enforce an agreement entered into between the Secretary and a grantee under this Act).

Highway Fairness and Reform Act of 2009

United States · United States Congress · 28 April 2009

Highway Fairness and Reform Act of 2009 - Directs the Secretary of Transportation, beginning with FY2011, to carry out a direct federal-aid highway program to permit a state governor or chief executive officer, at least 90 days before the beginning of a fiscal year, to elect to: (1) waive the state's right to receive apportioned or allocated funds under the federal-aid highway program; and (2) receive instead a prorated amount of the taxes appropriated to the Highway Trust Fund (other than from the Mass Transit Account) which are attributable to highway users in the state. Requires a pro rata reduction of such tax-equivalent amount in order to fund contract authority for programs of the National Highway Traffic Safety Administration (NHTSA) and the Federal Motor Carrier Safety Administration (FMCSA). Requires the Secretary to accept a state's election if: (1) the state has an interstate maintenance program; (2) it submits a plan describing the purposes, projects, and uses to which such amounts will be put and the federal-aid highway programmatic requirements the state elects to continue; (3) the state agrees to obligate program amounts exclusively for projects that would be eligible for surface transportation program funding; and (4) it continues to suballocate surface transportation program funds to urbanized and other areas using certain formulae and rules.

To amend the Internal Revenue Code of 1986 to allow the Secretary of the Treasury to not impose a penalty for failure to disclose reportable transactions when there is reasonable cause for such failure, to modify such penalty, and for other purposes.

United States · United States Congress · 28 April 2009

Amends the Internal Revenue Code to: (1) allow a waiver of the penalty for failure to disclose reportable transactions (i.e., transactions which have a potential for tax avoidance or evasion) if such failure is due to reasonable cause and not due to willful neglect; (2) revise the amount of the penalty for such failure; and (3) limit the imposition of such penalty to the taxpayer (currently, any person). Reaffirms the authority of the Commissioner of Internal Revenue to rescind all or any portion of the penalty for failure to furnish information regarding reportable transactions.

To amend the Internal Revenue Code of 1986 to provide a Federal income tax credit for the purchase of certain nonroad equipment with alternative power sources.

United States · United States Congress · 28 April 2009

Amends the Internal Revenue Code to allow a tax credit for 25%, up to $1,000, of the cost of certain nonroad equipment (e.g., lawn, garden, or forestry power equipment) powered by alternative power sources.

To amend the Internal Revenue Code of 1986 to extend the additional standard deduction for State and local real property taxes.

United States · United States Congress · 28 April 2009

Amends the Internal Revenue Code to extend through 2011 the standard deduction for state and local real property taxes.

GPRA Modernization Act of 2010

United States · United States Congress · 28 April 2009

Government Efficiency, Effectiveness, and Performance Improvement Act of 2009 - Expresses the sense of Congress that each federal agency head should consult with the congressional committees with jurisdiction over the agency each fiscal year regarding the agency's performance plan. Requires each agency head, in collaboration with the Director of the Office of Management and Budget (OMB), to conduct an assessment of each agency program at least once every five fiscal years, assessing the program's purpose, strategic plan and objectives, organizational design, management, efficiency, and effectiveness in achieving its performance objectives and identifying strengths and weaknesses and factors affecting program success. Requires the Director to: (1) make available, by May 1 of each year, a list of programs to be assessed and the criteria and methodology that will be used; (2) submit in a report to Congress, at the same time the President submits the annual federal budget, assessment results, including an identification of program best practices for allocating resources and recommendations for modifications focusing on opportunities for consolidation and integration of programs and authorities; and (3) develop an improvement plan, which the agency head shall implement, that responds to the assessment report and identifies follow-up actions to improve program performance. Changes: (1) the date by which the heads of each federal agency are required to submit strategic plans for program activities to September 30 of each year following a presidential election; and (2) the period of coverage for strategic plans from five to four years. Provides for: (1) designation of agency performance improvement officers to supervise an agency's performance management activities; and (2) establishment of a Performance Improvement Council to make recommendations concerning, and to monitor, performance management and evaluation of program performance.

Parimutuel Conformity and Equality Act of 2009

United States · United States Congress · 28 April 2009

Parimutuel Conformity and Equality Act of 2009 - Amends the Internal Revenue Code to eliminate withholding of tax requirements on certain proceeds in a parimutuel pool.

Providing for consideration of the conference report to accompany the concurrent resolution (S. Con. Res. 13) setting forth the congressional budget for the United States Government for fiscal year 2010, revising the appropriate budgetary levels for fiscal year 2009, and setting forth the appropriate budgetary levels for fiscal years 2011 through 2014.

United States · United States Congress · 28 April 2009

Sets forth the rule for consideration of the conference report to accompany the concurrent resolution (S. Con. Res. 13) setting forth the congressional budget for the United States Government for fiscal year 2010, revising the appropriate budgetary levels for fiscal year 2009, and setting forth the appropriate budgetary levels for fiscal years 2011 through 2014.

Sustainable Revenue for Oregon Counties Act of 2009

United States · United States Congress · 27 April 2009

Sustainable Revenue for Oregon Counties Act of 2009 - Establishes the Oregon Task Force on Sustainable Revenue for Counties to consider and review concepts for the establishment of a long-term revenue source for counties in Oregon that have historically received federal funds. Directs the Task Force, in conducting the consideration and review, to consider: (1) revenue sources proposed by relevant legislation or administrative actions; (2) payments based on timber harvests, including thinning to restore forest health, carried out at sustainable levels; (3) payments based on the revenues each county could have received through property taxation if the land owned by the federal government was privately held and subject to a property tax; (4) revenue based on a portion of the proceeds from sales of material collected from public land in Oregon for the production of biomass electricity or cellulosic liquid transportation fuels, user fees for recreational activities on such land, payments for increases in carbon sequestration, and land exchanges or transfers that could provide compensation for nontaxable federal land in the counties; (5) local revenue sources that could be used to reduce or eliminate reliance of the counties on federal funds; (6) federal payments made by the government to the counties, including specified guaranteed payments; and (7) any other revenue source appropriate for review. Requires the Task Force to hold hearings on the establishment of a sustainable, long-term revenue source for the counties.

Surface Transportation Safety Act of 2009

United States · United States Congress · 27 April 2009

Surface Transportation Safety Act of 2009 - Directs the Secretary of Transportation to modify certain federal regulations to: (1) allow fire services personnel to wear high visibility apparel meeting certain requirements; and (2) ensure that positive protective measures (including temporary longitudinal traffic barriers) are used to separate workers on highway construction projects from motorized traffic. Directs the Secretary to approve the use of federal-aid highway funds by a state for patented or proprietary items that further the goals of state strategic highway safety plans. Directs the Secretary of Transportation to revise the Manual on Uniform Traffic Control Devices to include a standard for a minimum level of retroreflectivity that must be maintained for pavement markings, which shall apply to all roads open to public travel. Revises requirements for the highway safety improvement program to count installation, replacement, and upgrade of highway signs and pavement markings as a highway safety improvement project. Authorizes: (1) states to obligate highway safety improvement program funds apportioned to them for projects to maintain minimum levels of retroreflectivity in highway signs or pavement markings on public roads, whether or not such projects are included in state plans; and (2) a federal share of costs of 100% for such projects. Directs the Secretary to: (1) carry out a program to improve traffic signs and pavement markings for older drivers and pedestrians in all states; (2) review the safety of all highway-rail grade crossings in the United States and, based on such review, compile a list of the ten highway-rail grade crossings having the greatest need for safety improvements; (3) establish a national database of information on the safety of highway-rail grade crossings in the United States; and (4) allocate $20 million to each state with a population density of less than 20 persons per square mile for each fiscal year beginning with FY2010 for rural highway safety improvement projects.

PHIT Act of 2009

United States · United States Congress · 27 April 2009

Personal Health Investment Today Act of 2009 or the PHIT Act of 2009 - Amends the Internal Revenue Code to allow a medical care tax deduction for up to $1,000 ($2,000 for married couples filing jointly or heads of household) of qualified sports and fitness expenses. Defines "qualified sports and fitness expenses" as amounts paid for fitness center memberships, physical exercise programs, and exercise equipment.

Fiscal Honesty and Accountability Act of 2009

United States · United States Congress · 27 April 2009

Fiscal Honesty and Accountability Act of 2009 - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to extend Pay-As-You-Go (PAYGO) requirements through FY2014 and enforcement mechanisms through FY2018. Requires the Directors of the Congressional Budget Office (CBO) and of the Office of Management and Budget (OMB) each to report to the House Committee on the Budget on how to broaden the PAYGO sequestration base and make it more fair and equitable. Extends through FY2013 the spending limits (spending caps) for the discretionary categories in new budget authority and outlays. Amends the Congressional Budget and Impoundment Control Act of 1974 to address issues of emergency spending by requiring: (1) Committee on the Budget guidelines; (2) a separate House vote on an emergency designation; and (3) detailed reserve funds for emergencies in the President's budget request to Congress. Prescribes a procedure for adjustments in committee allocations resulting from such spending in joint budget resolutions. Amends the Congressional Budget Act of 1974 (CBA) to prohibit floor amendments to amendments reported by the Committee on the Budget (or from the consideration of which the Committee has been discharged) with respect to legislation for emergency reserve funds for certain military operations. Prohibits consideration of an amendment to a joint budget resolution which changes the amount of budget authority and outlays set forth in the CBA for the emergency reserve fund. Requires reports on legislation which provide new budget, spending, or credit authority, or otherwise provide an increase or decrease in revenues or tax expenditures, to include a CBO projection of the cost of debt servicing (interest). Amends the CBA concerning: (1) CBO cost analysis (scoring) for conference reports; (2) legislation which evades specified budget enforcement mechanisms; and (3) legislation which is unreported by committee (for purposes of budget point of order rules). Amends the Rules of the House of Representatives concerning: (1) budget compliance statements (permitting inclusion of budgetary implications); (2) requirements for budget act waivers (inclusion mandatory for bill consideration); and (3) a separate vote to waive a major budget act point of order.