Taxation

Trash Reduction Act of 2013

United States · United States Congress · 23 April 2013

Trash Reduction Act of 2013 - Amends the Internal Revenue Code to require retailers to pay a $0.05 excise tax on each disposable carryout bag provided to a consumer. Defines "disposable carryout bag" to mean a bag of any material, commonly plastic or kraft paper, which is provided to a consumer at the point of sale to carry or cover purchases, merchandise, or items. Exempts reusable bags and certain other bags used for specified purposes from such tax. Allows a refund of such tax for retailers who establish a disposable carryout bag recycling program. Establishes in the Treasury the Disposable carryout bag Trust Fund to hold tax revenues generated by this Act. Directs the Secretary of the Treasury to make payments from such Trust Fund for the disposable carryout bag recycling program and for the land and water conservation fund established by the Land and Water Conservation Fund Act of 1965. Directs the Comptroller General to report to Congress on the effectiveness of this Act in reducing the use of disposable carryout bags and encouraging recycling of such bags.

Distracted Driving Prevention Act of 2013

United States · United States Congress · 23 April 2013

Distracted Driving Prevention Act of 2013 - Requires the Secretary of Transportation (DOT) to withhold a certain percentage of a state's apportionment of certain federal-aid highway funds for FY2016-FY2018, and each succeeding fiscal year, if the state has not enacted or is not enforcing a law that: (1) prohibits a driver from using a hand-held personal wireless communications device (such as a cell phone or smart phone) to text or call while driving; (2) allows the use of a hands-free device by a driver (other than a driver who is less than 18 years old) to call; (3) makes violation of the law a primary offense; (4) requires distracted driving issues to be tested as part of the state's driver's license examination; and (5) establishes certain minimum fines and increased civil and criminal penalties. Excludes from the meaning of personal wireless communications device a global navigation satellite system receiver used for positioning, emergency notification, or navigation (GPS). Declares that laws meet the requirements of this Act without regard to whether it provides exceptions for driver: (1) use of a cell phone in emergency situations, and (2) use of a cell phone to activate its hands-free capabilities. Requires the Secretary to establish a research program to study distracted driving by passenger and commercial vehicle drivers. Directs the the Federal Communications Commission (FCC) to report to Congress on existing and developing wireless communications technology that may be used to reduce problems associated with distracted driving.

SHUT Act of 2013

United States · United States Congress · 23 April 2013

Stop Handouts to Unauthorized Taxpayers Act of 2013 or SHUT Act of 2013 - Amends the Internal Revenue Code to deny the refundable portion of the child tax credit to individuals unless they include their social security number on their tax return or otherwise demonstrate that they are authorized to be employed in the United States. Prohibits the Secretary of the Treasury or any delegate of the Secretary employed by the Department of the Treasury from issuing an individual taxpayer identification number unless supporting documentary evidence is submitted.

REACH Act of 2013

United States · United States Congress · 23 April 2013

Raising Employment in Affordable Communities and Homes Act of 2013 or REACH Act of 2013 - Amends the Housing and Urban Development Act of 1968 with respect to providing economic opportunities for low- and very low-income persons, particularly recipients of federal assistance for housing. Prohibits any assistance to a public housing agency (PHA) under the United States Housing Act of 1937 for any fiscal year for low-income housing projects (development assistance), or assistance from the Operating Fund or Capital Fund under the same Act, unless the PHA prepares an action plan describing activities that will: (1) provide such individuals the training and employment opportunities generated by such assistance, and (2) award contracts for work in connection with such assistance to business concerns that also provide economic opportunities for such individuals. Waives this prohibition for any qualified PHA: (1) the sum of the public housing dwelling units it administers, and the number of tenant-based rental assistance vouchers it administers, is 550 or fewer; and (2) that is not a troubled PHA, and does not have a failing score under the Section 8 Management Assessment Program during the prior 12 months. Prohibits an Indian tribe or tribally designated housing entity (as defined in the Native American Housing Assistance and Self-Determination Act of 1996) from providing any grant amounts under the Act for any program year unless the tribe or entity prepares an action plan meeting the same criteria. Waives this prohibition for any recipient of such grant amounts for which the sum of the affordable housing dwelling units it administers and the number of households provided tenant-based rental assistance with such grant amounts, is 550 or fewer. Requires incorporation of the yearly action plan in: (1) a PHA's annual plan for the fiscal year, or (2) an Indian tribe's (or designated entity's) Indian housing plan for the program year. Allows retroactive funding to any PHA, Indian tribe, or tribally designated entity upon the development and inclusion of an action plan in the PHA's annual plan or the tribe's or tribal entity's Indian housing plan. Directs the Secretary to require that each application for housing and community development assistance exceeding $200,000 include an action plan. Authorizes the Secretary to establish and impose penalties for PHAs, Indian tribes and tribally designated entities, and recipients of housing and community development assistance that do not comply with their action plans to the Secretary's satisfaction.

Expressing the sense of the House of Representatives that the Speaker should immediately request a conference and appoint conferees to complete work on a fiscal year 2014 budget resolution with the Senate.

United States · United States Congress · 23 April 2013

Expresses the sense of the House of Representatives that the Speaker should follow regular House procedure and immediately request a conference and appoint conferees to negotiate a FY2014 budget resolution conference agreement with the Senate.

Providing for consideration of the bill (H.R. 1549) to amend Public Law 111-148 to transfer fiscal year 2013 through fiscal year 2016 funds from the Prevention and Public Health Fund to carry out the temporary high risk health insurance pool program for individuals with preexisting conditions, and to extend access to such program to such individuals who have had creditable coverage during the 6 months prior to application for coverage through such program.

United States · United States Congress · 23 April 2013

Sets forth the rule for consideration of the bill (H.R. 1549) to amend Public Law 111-148 to transfer fiscal year 2013 through fiscal year 2016 funds from the Prevention and Public Health Fund to carry out the temporary high risk health insurance pool program for individuals with preexisting conditions, and to extend access to such program to such individuals who have had creditable coverage during the 6 months prior to application for coverage through such program.

Mechanical Insulation Installation Incentive Act of 2013

United States · United States Congress · 22 April 2013

Mechanical Insulation Installation Incentive Act of 2013 - Amends the Internal Revenue Code to allow an additional tax deduction for the cost of installing mechanical insulation property. Limits the amount of such deduction to the lesser of 30% or the reduction in energy loss from the installed mechanical insulation property compared to property that meets the minimum requirements of American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE) standard 90.1-2007. Allows the cost of replacing mechanical insulation property to be treated as a deductible business expense in the current taxable year. Defines "mechanical insulation property" as insulation materials, facings, and accessory products: (1) placed in service in connection with a mechanical system which is located in the United States and of a character subject to an allowance for depreciation; and (2) utilized for thermal, acoustical, and personnel safety requirements for mechanical piping and equipment, hot and cold applications, and heating, venting and air conditioning applications which can be used in a variety of facilities. Allows a tax deduction for capital expenditures related to mechanical insulation property.

A concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2014 and setting forth the appropriate budgetary levels for fiscal years 2015 through 2023.

United States · United States Congress · 22 April 2013

Sets forth the congressional budget for the federal government for FY2014, including the appropriate budgetary levels for FY2014-FY2023. Lists recommended budgetary levels and amounts for FY2014-FY2023 with respect to: (1) federal revenues, (2) new budget authority, (3) budget outlays, (4) deficits, (5) public debt, and (6) debt held by the public. Lists the appropriate levels of new budget authority, outlays, and administrative expenses of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund (Social Security Trust Funds), and specified major functional categories for FY2014-FY2023. Authorizes the Chairman of the Senate Budget Committee to make certain deficit-reduction reserve funds for legislation for: (1) the sale of unused or vacant federal properties, (2) the sale of excess federal lands, (3) repeal of the Davis-Bacon prevailing wage laws, (4) reduction of the federal vehicles fleet, and (5) the sale of financial assets purchased through the Troubled Asset Relief Program (TARP). Authorizes the Chairman to reduce the allocations of committees for any savings achieved by such sales, repeal, and reduction, with the savings used to reduce the deficit. Makes it out of order to consider in the Senate any legislation that would cause the discretionary spending limits in this resolution to be exceeded, except by a supermajority waiver. Specifies such discretionary spending limits in the Senate for FY2014-FY2023. Authorizes adjustments to the discretionary spending limits, budgetary aggregates, and allocations for adjustments to support ongoing overseas deployments and other activities. Makes it out of order to consider in the Senate any legislation that would require advanced appropriations. Sets forth requirements for the treatment of emergency legislation. Makes it out of order to consider in the Senate any budget resolution after enactment of this resolution that does not achieve balance within 10 fiscal years, except by a supermajority waiver. Requires Senate committees to: (1) review programs and tax expenditures in their jurisdictions to identify waste, fraud, and abuse or duplication, and to increase the use of performance data to inform committee work; (2) review the matters for congressional consideration identified on the Government Accountability Office (GAO) High Risk list report; and (3) make recommendations to the Senate Budget Committee to improve governmental performance in their annual views and estimates reports. Rescinds any unobligated or unspent adjustments of allocations and aggregates made pursuant to this resolution after 36 months. Sets forth reconciliation instructions for the Senate Committees on: (1) Foreign Relations; (2) Commerce, Science, and Transportation; (3) Agriculture, Nutrition, and Forestry; (4) Environment and Public Works; (5) Health, Education, Labor, and Pensions; (6) Finance; and (7) Energy and Natural Resources. Declares the policy of Congress on attainment of Social Security solvency, reduction in Medicare unfunded liabilities, and tax reform. Expresses the sense of Congress on: (1) applying regulatory analysis requirements for executive branch agencies to independent agencies, (2) voting on the Regulations from the Executive in Need of Scrutiny (REINS) Act, (3) the automatic biennial sunsetting of all federal regulations unless repromulgated by Congress, (4) implementing regulatory process reform, and (5) incorporating formal rulemaking procedures for all major regulations.

TRANSPORTATION AND HOUSING AND URBAN DEVELOPMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2014

United States · United States Senate · 19 April 2013

MILITARY CONSTRUCTION AND VETERANS AFFAIRS, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2014

United States · United States Senate · 18 April 2013

AN OVERVIEW OF THE FISCAL YEAR 2014 BUDGET PROPOSAL AT THE NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY (NIST)

United States · United States House of Representatives · 18 April 2013

A FINANCIAL REVIEW OF THE DEPARTMENT OF HEALTH AND HUMAN SERVICES AND ITS FISCAL YEAR 2014 BUDGET

United States · United States House of Representatives · 18 April 2013

THE PRESIDENT'S FISCAL YEAR 2014 BUDGET REQUEST FOR THE DEPARTMENT OF HOMELAND SECURITY

United States · United States House of Representatives · 18 April 2013

ENERGY AND WATER DEVELOPMENT APPROPRIATIONS FOR FISCAL YEAR 2013

United States · United States Senate · 18 April 2013

TRANSPORTATION AND HOUSING AND URBAN DEVELOPMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2014

United States · United States Senate · 18 April 2013

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

United States · United States Senate · 18 April 2013

STATE, FOREIGN OPERATIONS, AND RELATED PROGRAMS APPROPRIATIONS FOR FISCAL YEAR 2014

United States · United States Senate · 18 April 2013

MILITARY CONSTRUCTION AND VETERANS AFFAIRS, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2014

United States · United States Senate · 18 April 2013

NATIONAL SECURITY AND FOREIGN POLICY PRIORITIES IN THE FISCAL YEAR 2014 INTERNATIONAL AFFAIRS BUDGET

United States · United States Senate · 18 April 2013

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

United States · United States Senate · 18 April 2013

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

United States · United States Senate · 18 April 2013

Sound Money Promotion Act

United States · United States Congress · 18 April 2013

Sound Money Promotion Act - Exempts gold and silver coins declared to be legal tender by the federal government or any state government from taxation.

Native American Indian Education Act

United States · United States Congress · 18 April 2013

Native American Indian Education Act - Amends the Higher Education Act of 1965 to direct the Secretary of Education to pay institutions of higher education the out-of-state tuition of their Indian students if the schools are required to provide a tuition-free education, with the support of their state, to Native American Indian students in fulfillment of a condition under which the college or state received its original grant of land and facilities from the federal government. Limits that payment each fiscal year to the institution's total out-of-state tuition for Native American Indian students in academic year 2012-2013. Treats such payments as reimbursements to such institutions from their states. Rescinds unobligated discretionary appropriations to offset the costs of this program.

Military Spouse Job Continuity Act of 2013

United States · United States Congress · 18 April 2013

Military Spouse Job Continuity Act of 2013 - Amends the Internal Revenue Code to allow the spouse of a member of the Armed Forces (military spouse) who moves with such member to another state under a permanent change of station order a tax credit for up to $500 of qualified relicensing costs incurred by such spouse. Defines "qualified relicensing costs" as costs for a state license or certification to engage in the profession that such military spouse engaged in while residing in the former state.

Native American Indian Education Act

United States · United States Congress · 18 April 2013

Native American Indian Education Act - Directs the Secretary of Education to pay four-year Native American-serving nontribal institutions of higher education the out-of-state tuition of their Indian students if those schools are required to provide a tuition-free education, with the support of their state, to Indian students in fulfillment of a condition under which the college or state received its original grant of land and facilities from the federal government. Limits that payment each fiscal year to the institution's total out-of-state tuition for Indian students in academic year 2012-2013. Treats such payments as reimbursements to such institutions from their states. Rescinds unobligated discretionary appropriations to offset the costs of this program.

Emergency Jobs to Restore the American Dream Act

United States · United States Congress · 18 April 2013

Emergency Jobs to Restore the American Dream 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 2% of the grant funds for assistance to outlying areas and Indian schools. Reserves 5% of the grant funds for LEAs serving geographic areas: (1) with significant economic distress, (2) recovering from a natural disaster, or (3) containing a military installation selected for closure. 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. Allows LEAs to give priority to projects involving the abatement, removal, or interim control of asbestos, polychlorinated biphenyls, mold, mildew, lead-based hazards, or a proven carcinogen. Requires the iron and steel used in projects funded under this Act to have been produced in the United States, subject to specified exceptions. Directs LEA grantees to use their grants for public school modernization, renovation, repairs, construction, or maintenance that meet the Leadership in Energy and Environmental Design (LEED) Green Building Rating System standards, Energy Star standards, Collaborative for High Performance Schools (CHPS) criteria, Green Building Initiative environmental design and rating standards (Green Globes), or equivalent standards adopted by the entities that have jurisdiction over such LEAs. Requires the Secretary to work with grant recipients to promote appropriate opportunities for individuals enrolled in YouthBuild, Job Corps, junior or community college, or preapprenticeship programs to gain employment experience on projects funded under this Act. Authorizes appropriations for: (1) grants to institutions of higher education to provide an additional 250,000 part-time work-study jobs; (2) creation of an additional 100,000 Public Lands Corps positions; (3) the retention, rehiring, and hiring of 300,000 education jobs; (4) grants to state, local, and Indian tribal governments to hire and rehire overall an additional 40,000 career law enforcement officers; and (5) the hiring and rehiring of an additional 12,000 firefighters. Amends the Public Health Service Act to authorize the Secretary of Health and Human Services (HHS) to make grants to eligible health care and long-term care (LTC) providers to hire and retain 40,000 health care and LTC professionals. Authorizes appropriations for state and local government units to establish a Community Corps to create an additional 750,000 jobs for unemployed individuals to carry out specified activities. Amends the Head Start Act to authorize appropriations to employ an additional 100,000 full-time infant and toddler Head Start specialists.

National Commission on Federal Marijuana Policy Act of 2013

United States · United States Congress · 18 April 2013

National Commission on Federal Marijuana Policy Act of 2013 - Establishes the National Commission on Federal Marijuana Policy to undertake a comprehensive review of current policies of the federal government toward marijuana in light of the growing number of states in which marijuana is legal for medicinal or personal use. Requires such review to include: (1) how federal policy should interact with state laws that make marijuana legal for such use; (2) the cost of the prohibition and potential regulation of marijuana and the potential revenue generated by taxation of marijuana; (3) the impact of federal banking and tax laws on businesses operating in compliance with state laws related to marijuana; (4) the health impacts related to marijuana use, and in comparison to alcohol and tobacco use; (5) the public safety effects and impact of the prohibition, and the regulation and control, of marijuana; (6) the impact of marijuana prohibition on criminal justice and the collateral consequences of prosecution for marijuana possession; (7) recommendations for the appropriate placement of marijuana in the schedule of the Controlled Substances Act; and (8) the effects of the prohibition or future regulation and control of marijuana on international relationships and treaty obligations.

Budget Process Improvement Act of 2013

United States · United States Congress · 18 April 2013

Budget Process Improvement Act of 2013 - Amends the Congressional Budget Act of 1974 (CBA) to require: (1) the Director of the Congressional Budget Office (CBO) to include a descriptive analysis for the second decade budget impact of a measure when submitting a cost estimate of it, and (2) the Joint Committee on Taxation (JCT) to provide such an analysis when its submitting revenue estimates to CBO. Requires the Office of Management and Budget (OMB) to publish a report on the size, scope, risk, and cost of the contingent federal liabilities, including the implicit guarantees to government sponsored enterprises (GSEs) such as the Federal National Mortgage Association (Fannie Mae) and the Federal Home Loan Mortgage Corporation (Freddie Mac). Requires the Secretary of the Treasury to conduct performance reviews of JCT-identified tax expenditures on an ongoing basis. Requires OMB to: (1) develop a proposal for the implementation of an accrual-based accounting system for certain portions of the budget, and (2) report to Congress on legislation necessary to implement such system. Requires the JCT to publish a report that projects annual federal revenues by source over the next 10 fiscal years and includes a discussion of the assumptions used to project such revenues. Amends the CBA 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.

Employee Hardship Financial Relief Act of 2013

United States · United States Congress · 18 April 2013

Employee Hardship Financial Relief Act of 2013 - Amends the Internal Revenue Code to permit federal employees who are furloughed due to sequestration to make penalty-free distributions from their Thrift Savings Account Fund but only to the extent that such distributions do not exceed the aggregate reduction in compensation of such employees resulting from such furlough.

Medical FSA Improvement Act of 2013

United States · United States Congress · 18 April 2013

Medical FSA Improvement Act of 2013 - Amends the Internal Revenue Code to allow amounts in a flexible spending arrangement (FSA) that are not spent for medical care to be distributed to the FSA participant as taxable income after the close of a plan year (currently, such unspent amounts are forfeited). Includes such FSAs in the definition of tax-exempt cafeteria plans.

Rebuilding America's Schools Act

United States · United States Congress · 18 April 2013

Rebuilding America's Schools Act - Amends the Internal Revenue Code, with respect to tax-exempt bond funding for educational facilities, to: (1) reinstate the national qualified school construction bond limitation amount for calendar years after 2013, (2) make permanent the qualified zone academy bond (QZAB) limitation amount, (3) permit private entities to waive the 10% matching requirement for QZABs, and (4) permit QZAB proceeds to be used for constructing a public school facility in which such an academy is established.

Public Employee Pension Transparency Act

United States · United States Congress · 18 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.

Investment Adviser Examination Improvement Act of 2013

United States · United States Congress · 18 April 2013

Investment Adviser Examination Improvement Act of 2013 - Declares the sense of Congress that the Securities and Exchange Commission (SEC) should increase the number and frequency of examinations of investment advisers. Amends the Investment Advisers Act of 1940 to direct the SEC to collect an annual fee from investment advisers subject to SEC inspection or examination to defray the cost of such inspections and examinations. Exempts certain state-regulated investment advisers from the requirement to pay an annual fee. Prescribes a fee calculation formula. Requires the SEC to make the formula publicly available on its website along with the factors used to reach the fee determination. Requires the Comptroller General to audit biennially the use of such fees, SEC reviews of the fee formula, and any adjustments to it. Makes such fees available to the SEC, without further appropriation or fiscal year limitation, to pay costs associated with inspecting and examining investment advisers.

Help Entrepreneurs Create American Jobs Act of 2013

United States · United States Congress · 18 April 2013

Help Entrepreneurs Create American Jobs Act of 2013 - Amends the Internal Revenue Code to make the increase (from $5,000 to $10,000) in the tax deduction for the start-up expenditures of an active trade or business permanent (currently, limited to taxable years beginning in 2010).

Military Spouse Job Continuity Act of 2013

United States · United States Congress · 18 April 2013

Military Spouse Job Continuity Act of 2013 - Amends the Internal Revenue Code to allow the spouse of a member of the Armed Forces (military spouse) who moves with such member to another state under a permanent change of station order a tax credit for up to $500 of qualified relicensing costs incurred by such spouse. Defines "qualified relicensing costs" as costs for a state license or certification to engage in the profession that such military spouse engaged in while residing in the former state.

To amend the Internal Revenue Code of 1986 to increase the dollar limitation on employer-provided group term life insurance that can be excluded from the gross income of the employee.

United States · United States Congress · 18 April 2013

Amends the Internal Revenue Code to increase from $50,000 to $375,000 the amount of employer-provided group term life insurance that an employee can exclude from gross income. Indexes the $375,000 amount for inflation for taxable years beginning after 2013.

FRAME Act of 2013

United States · United States Congress · 18 April 2013

Farm Risk Abatement and Mitigation Election Act of 2013 or the FRAME Act of 2013 - Amends the Internal Revenue Code to: (1) establish tax-exempt farm risk management accounts (FRAME Accounts) and allow taxpayers actively engaged in the business of farming or ranching to use distributions from such accounts to protect the solvency of the farm to which the FRAME Account relates and to procure revenue or crop insurance; (2) allow a deduction from gross income for cash contributions to such accounts; (3) specify minimum levels of contributions to, and maximum levels of distributions from, such accounts; (4) set forth tax rules relating to account distributions, excess contributions, and prohibited transactions; and (5) allow a variable business-related tax credit for contributions made to a FRAME Account in the first nine years after such Account is established.

AN OVERVIEW OF THE NATIONAL SCIENCE FOUNDATION BUDGET FOR FISCAL YEAR 2014

United States · United States House of Representatives · 17 April 2013

[H.A.S.C. No. 113-32] HEARING ON NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 2014 AND OVERSIGHT OF PREVIOUSLY AUTHORIZED PROGRAMS BEFORE THE COMMITTEE ON ARMED SERVICES HOUSE OF REPRESENTATIVES ONE HUNDRED THIRTEENTH CONGRESS FIRST SESSION

United States · United States House of Representatives · 17 April 2013

[H.A.S.C. No. 113-33]NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 2014 AND OVERSIGHT OF PREVIOUSLY AUTHORIZED PROGRAMS

United States · United States House of Representatives · 17 April 2013

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

United States · United States Senate · 17 April 2013

DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 2014

United States · United States Senate · 17 April 2013

THE HOMELAND SECURITY DEPARTMENT'S BUDGET SUBMISSION FOR FISCAL YEAR 2014

United States · United States Senate · 17 April 2013

THE FISCAL YEAR BUDGET REQUEST FOR THE SMALL BUSINESS ADMINISTRATION

United States · United States Senate · 17 April 2013

PRESIDENT'S FISCAL YEAR 2014 HEALTH CARE PROPOSALS

United States · United States Senate · 17 April 2013

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

United States · United States Senate · 17 April 2013

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

United States · United States Senate · 17 April 2013

A bill to amend the Internal Revenue Code of 1986 to permanently extend the 15-year recovery period for qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.

United States · United States Congress · 17 April 2013

Amends the Internal Revenue Code to make permanent the 15-year recovery period classification for qualified leasehold improvement, restaurant, and retail improvement property, for purposes of the depreciation tax deduction.

FAIR CREDIT Act of 2013

United States · United States Congress · 17 April 2013

Fair Allocation of Internal Revenue Credit for Renewable Electricity Distribution by Indian Tribes Act of 2013 or the FAIR CREDIT Act of 2013 - Amends the Internal Revenue Code, for purposes of the renewable electricity production tax credit, to allow an Indian tribe that has an ownership interest in the gross sales from a facility that uses a renewable energy resource to produce electricity to assign to any other person who has such an ownership interest any portion of the production from the facility that would, but for this Act, be allocated to such tribe.

Special Needs Tax Credit Act

United States · United States Congress · 17 April 2013

Special Needs Tax Credit Act - Amends the Internal Revenue Code to allow an income-based tax credit, up to $5,000 in a taxable year, for legal expenses paid to establish a legal guardianship of a disabled individual.