Taxation

[H.A.S.C. No. 114-32] COMBAT AVIATION MODERNIZATION PROGRAMS AND THE FISCAL YEAR 2016 BUDGET REQUEST

United States · United States House of Representatives · 26 March 2015

DEPARTMENT OF LABOR, HEALTH AND HUMAN SERVICES, AND EDUCATION, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2016

United States · United States Senate · 26 March 2015

Servicemember and Veteran Protection Act of 2015

United States · United States Congress · 26 March 2015

Servicemember and Veteran Protection Act of 2015 Amends title IV (Student Assistance) of the Higher Education Act of 1965 to allow members of the Armed Forces and National Guard to defer payments of principal on their Federal Family Education Loans, William D. Ford Federal Direct Loans, and Federal Perkins Loans for the period (up to 180 days) beginning on the date they receive a call or order to duty in connection with a war, military operation, or national emergency and ending on their first day of service. (Currently, the payment of principal on those loans is also deferred during their period of service and for the 180-day period after their demobilization date.) Allows individuals whose call to duty is cancelled before their first day of service: (1) due to a service training injury, to defer payments of principal on those loans through what would have been their period of service; and (2) for a reason other than a service training injury, to defer payments of principal on those loans for 14 days after that cancellation. Directs the Secretary of Defense, each fiscal year, to provide an increase in the rates of educational assistance payable to certain members of the Selected Reserve, which shall be not less than the percentage by which the average cost of undergraduate tuition in the United States for the last academic year exceeds the average cost of such tuition for the year before that academic year. (Currently, such percentage increase is based on increases in the Consumer Price Index over such period.) Amends the Fair Credit Reporting Act to require a consumer reporting agency, upon the request of an active duty military consumer or an individual acting on that consumer's behalf, to: include an active duty freeze alert in the file of that consumer and also provide that alert along with any credit score generated in using that file for at least 12 months, exclude the consumer for 2 years from any list of consumers prepared by the agency and provided to any third party to offer credit or insurance to the consumer as part of a transaction that was not initiated by the consumer, and refer the active duty freeze alert information to each of the other consumer reporting agencies that compile and maintain files on consumers on a nationwide basis. Requires each active duty freeze alert to notify prospective users of the consumer's credit report that the consumer does not authorize: (1) the establishment of any new credit plan or extension of credit in the consumer's name, (2) the issuance of an additional card on an existing credit account requested by a consumer, or (3) any increase in the credit limit on an existing credit account requested by a consumer. Prohibits prospective users of the credit report from taking such actions. Directs the Secretary of Veterans Affairs to report to Congress on the effect on the privacy of veterans of the use of social security numbers to uniquely identify veterans.

Fuel Choice and Deregulation Act of 2015

United States · United States Congress · 26 March 2015

Fuel Choice and Deregulation Act of 2015 This bill amends the Clean Air Act to revise provisions concerning alternative fuel. Currently, a change to the original configuration of a certified vehicle or engine, including alternative fuel conversion, may be a potential violation of the Act's prohibition against tampering with devices used to control emissions from vehicles. The bill prohibits the aftermarket conversion of a vehicle to alternative fuel operation from: (1) being considered tampering under the Act if the conversion technology is matched to an appropriate vehicle and does not degrade emission performance, or (2) requiring the issuance by the Environmental Protection Agency (EPA) of any certificate of conformity. The bill also establishes labelling requirements for an aftermarket conversion. The EPA may not prohibit or control biomass fuel under the Act. Biomass fuel is produced by conversion of certain organic matter which is available on a renewable basis. If a fuel choice enabling manufacturer (certain manufacturers of vehicles that operate with alternative fuels) is in compliance with applicable fuel economy standards, the vehicles it makes are deemed to be in compliance with greenhouse gas regulations established by the EPA under the Act. The requirements governing the calculation of average fuel economy are revised, including by giving an average fuel economy bonus for those manufacturers. The bill amends the Internal Revenue Code to adjust the excise tax on liquefied natural gas to 24.3 cents per energy equivalent of a gallon of diesel. The Clean Air Act places Reid vapor pressure limitations, or gasoline volatility limits, on gasoline during the summer ozone season. Gasoline blended with 10% ethanol may exceed this limitation by a certain amount under the Act. The bill extends this waiver to gasoline blended with more than 10% ethanol.

Federal Spectrum Incentive Act of 2015

United States · United States Congress · 26 March 2015

Federal Spectrum Incentive Act of 2015 Amends the National Telecommunications and Information Administration Organization Act to allow federal entities that utilize government station licenses to participate in the incentive auction program under which licensees of electromagnetic spectrum voluntarily relinquish their spectrum rights in order for such spectrum to be auctioned for a repurposed commercial use in exchange for a percentage of the auction proceeds. Permits such federal entities, instead of being reimbursed for the costs of sharing frequencies with nonfederal users or relocating to other frequencies as provided for under current law, to receive a percentage of the proceeds from spectrum it relinquishes for auction by electing to: (1) discontinue operations on eligible frequencies without relocating to other frequencies, or (2) relocate operations to frequencies assigned to another federal entity in order for such entities to share frequencies. Establishes in the Treasury a Federal Spectrum Incentive Fund to be administered by the Office of Management and Budget (OMB) in consultation with the National Telecommunications and Information Administration. Requires 1% of the proceeds from such auctions to be deposited in such Fund and the remainder to be deposited in the general fund of the Treasury for the sole purpose of deficit reduction. Directs OMB to transfer from the Fund to a federal entity a specified amount attributable to the auction of frequencies vacated by such entity. Permits federal entities to use such amounts for: (1) any purposes permitted under the terms and conditions of an appropriations account for which budgetary resources were canceled for a fiscal year under a sequestration order under the Balanced Budget and Emergency Deficit Control Act of 1985, provided that the amount used does not exceed the amount by which the account was reduced under the sequestration order for such fiscal year; or (2) a transfer of amounts to an incumbent federal entity for such purposes when the federal entity relinquishing spectrum relocates its operations to frequencies assigned to another federal entity in order to share frequencies.

Americans Giving Care to Elders (AGE) Act of 2015

United States · United States Congress · 26 March 2015

Americans Giving Care to Elders (AGE) Act of 2015 Amends the Internal Revenue Code to allow caregivers a tax credit for up to $6,000 of the eldercare expenses incurred for their parents (or ancestors of such parents). Amends the Older Americans Act of 1965 to: (1) increase and extend funding for the National Family Caregiver Support Program through FY2019, and (2) require the Secretary of Health and Human Services to award a grant to or enter into a cooperative agreement with a public or private nonprofit entity to establish a National Resource Center on Family Caregiving to provide information on and support for family caregiver support programs.

Innovate America Act

United States · United States Congress · 26 March 2015

Innovate America Act This bill requires the Department of Education (ED), in coordination with the Director of the National Science Foundation (NSF), to award grants, on a competitive basis, to state educational agencies to establish or expand the number of science, technology, engineering, and mathematics, including computer science (STEM) secondary schools in the United States from approximately 100 to approximately 200. In coordination with the NSF, ED shall: develop a database identifying existing STEM secondary schools, and study how to improve retention rates of students in STEM programs at institutions of higher education. The President must ensure that at least 15% of all federal funds available each fiscal year for undergraduate research opportunities at 2-year and 4-year degree-granting institutions of higher education are used to fund research opportunities for postsecondary students. The NSF Partnerships for Innovation Program shall administer a Technology Commercialization Awards Pilot Program through which promising technology advances derived from NSF research grants must be eligible for funding. The National Science Foundation Authorization Act of 2002 is amended to extend the Robert Noyce Teacher Scholarship Program to cover specifically informatics and computer science. The Department of Commerce must establish a manufacturing assistance program for small and medium-sized domestic manufacturers to promote the manufacturing of goods in the United States and enable them to be competitive in global markets. The Under Secretary for International Trade of Commerce shall report to Congress on the global competitiveness of 20 U.S. industries that export the most goods or services and the domestic and foreign regulatory and policy barriers to increasing their exports. This bill also requires: the Director of the Office of Management and Budget to devise a strategy to reduce overall government printing costs over a 10-year period, each federal department and agency to issue guidance on the appropriate use of award and incentive fees in their programs, and return to the Treasury of any funds intended to be awarded as incentive fees to contractors that are not paid owing to contractor inability to meet established criteria in this Act.

Fairness in Federal Disaster Declarations Act of 2015

United States · United States Congress · 26 March 2015

Fairness in Federal Disaster Declarations Act of 2015 Requires the Federal Emergency Management Agency (FEMA) to amend the rules concerning the factors it considers when evaluating a governor's request for a major disaster declaration to provide that, with respect to the evaluation of the need for public assistance: (1) specific weighted valuations shall be assigned to the estimated cost of the assistance (10%), localized impacts (40%), insurance coverage in force (10%), hazard mitigation (10%), recent multiple disasters (10%), programs of other federal assistance (10%), and economic circumstances (10%); and (2) FEMA shall consider the economic circumstances of both the local economy of the affected area (including the local assessable tax base and local sales tax, median income, and poverty rate) and the state economy (including the unemployment rate). Requires such rules to provide that, with respect to the evaluation of the severity, magnitude, and impact of the disaster and the evaluation of the need for assistance to individuals: (1) specific weighted valuations shall be assigned to concentration of damages (20%), trauma (20%), special populations (20%), voluntary agency assistance (10%), insurance (20%), average amount of individual assistance by state (5%), and economic considerations (5%); and (2) FEMA shall consider the economic circumstances of the affected area (including the local assessable tax base and local sales tax, median income, and poverty rate). Makes such rules applicable to any disaster for which a governor requested a major disaster declaration under the Robert T. Stafford Disaster Relief and Emergency Assistance Act and was denied on or after January 1, 2012.

Federal Spectrum Incentive Act of 2015

United States · United States Congress · 26 March 2015

Federal Spectrum Incentive Act of 2015 Amends the National Telecommunications and Information Administration Organization Act to allow federal entities that utilize government station licenses to participate in the incentive auction program under which licensees of electromagnetic spectrum voluntarily relinquish their spectrum rights in order for such spectrum to be auctioned for a repurposed commercial use in exchange for a percentage of the auction proceeds. Permits such federal entities, instead of being reimbursed for the costs of sharing frequencies with nonfederal users or relocating to other frequencies as provided for under current law, to receive a percentage of the proceeds from spectrum it relinquishes for auction by electing to: (1) discontinue operations on eligible frequencies without relocating to other frequencies, or (2) relocate operations to frequencies assigned to another federal entity in order for such entities to share frequencies. Establishes in the Treasury a Federal Spectrum Incentive Fund to be administered by the Office of Management and Budget (OMB) in consultation with the National Telecommunications and Information Administration. Requires 1% of the proceeds from such auctions to be deposited in such Fund and the remainder to be deposited in the general fund of the Treasury for the sole purpose of deficit reduction. Directs OMB to transfer from the Fund to a federal entity a specified amount attributable to the auction of frequencies vacated by such entity. Permits federal entities to use such amounts for: (1) any purposes permitted under the terms and conditions of an appropriations account that was subject to sequestration for any fiscal year under the Balanced Budget and Emergency Deficit Control Act of 1985, provided that the amount used does not exceed the amount by which the account was reduced by sequestration for such fiscal year; or (2) a transfer of amounts to an incumbent federal entity for such purposes when the federal entity relinquishing spectrum relocates its operations to frequencies assigned to another federal entity in order to share frequencies.

Community Economic Opportunity Act of 2015

United States · United States Congress · 26 March 2015

Community Economic Opportunity Act of 2015 This bill amends the Community Services Block Grant Act to revise the Act and reauthorize it through FY2023. States must adopt performance requirements and performance benchmarks to be included as part of the performance measurement system under this Act. States that receive grants must reserve 2% of the funds for a new Community Action Innovations Program (CAIP) and use not less than 90% of the remainder to make subgrants to eligible entities to enable the entities to implement programs, projects, or services to reduce poverty. Authority is repealed for specific nationally administered grants for: (1) community food and nutrition programs, (2) national or regional programs designed to provide instructional activities for low-income youth, and (3) demonstration partnership agreements addressing the needs of the poor. A state may use certain grant funds for training and technical assistance to eligible entities and innovative projects to reduce poverty conditions. Two or more eligible entities shall receive state assistance to merge if the geographic areas of the state they serve can be more effectively served under a single corporate structure. The same assistance must be given any eligible public organization that determines the area it serves can be more effectively served if it becomes a private public charity. An incentive is repealed for states to enact a charity tax credit. The Department of Health and Human Services must conduct, in at least one-third of the states in each fiscal year, evaluations (including investigations) of state compliance with the Community Services Block Grant Program.

Digital Goods and Services Tax Fairness Act of 2015

United States · United States Congress · 26 March 2015

Digital Goods and Services Tax Fairness Act of 2015 Prohibits a state or local jurisdiction from imposing multiple or discriminatory taxes on the sale or use of a digital good or service delivered or transferred electronically to a customer. Excludes from the definition of "digital service" a service that is predominantly attributable to the direct, contemporaneous expenditure of live human effort, skill, or expertise, a telecommunications service, an ancillary service, an Internet access service, an audio or video programming service, or a hotel intermediary service. Restricts taxation of a digital good or service to taxation by a state or local jurisdiction whose territorial limits encompass a customer tax address, as defined by this Act. Makes the seller of digital goods or services responsible for obtaining and maintaining such address. Provides for the taxation of digital goods and services transactions that are aggregated and not separately stated.

Federal Prison Industries Competition in Contracting Act of 2015

United States · United States Congress · 26 March 2015

Federal Prison Industries Competition in Contracting Act of 2015 Amends federal criminal code provisions relating to Federal Prison Industries, Incorporated (FPI) to establish governmentwide procurement policies for purchases from FPI based upon competitive procedures. Specifies conditions under which a contract award may be made to FPI using other than competitive procedures. Revises rulemaking procedures for approving new FPI products or services. Requires the Chief Operating Officer of FPI to submit a proposal for new FPI products or services to the Board of Directors of FPI with a detailed analysis of the probable impact on the private sector of a proposed expansion of sales from such new products or services. Prohibits the total dollar value of FPI sales to the federal government in FY2016-FY2020 from exceeding specified percentages of FPI sales for a base period. Amends the Federal Property and Administrative Services Act of 1949 to require the head of an executive agency, before purchasing a product listed in the latest FPI catalog, to conduct market research to determine whether the FPI product is comparable to products available from the private sector that best meet the agency's needs in terms of price, quality, and time of delivery. Requires the Board of Directors of FPI to prescribe hourly wage rates for inmates performing work for or through FPI. Requires: (1) an hourly minimum rate of not less than $2.50 for inmates whose term of imprisonment will expire in not more than two years, and (2) a biannual review of inmate wage rates. Directs the Board of Directors of FPI, not later than September 30, 2016, to increase the maximum wage rate for inmates to 50% of the minimum wage rate under the Fair Labor Standards Act of 1938, and to 100% of such wage rate not later than September 30, 2021. Establishes within the Federal Bureau of Prisons (FBP) the Enhanced In-Prison Educational and Vocational Assessment and Training Program to provide: (1) in-prison assessments of inmates' needs and aptitudes, (2) a full range of educational opportunities, (3) vocational training and apprenticeships, and (4) comprehensive release-readiness preparation. Amends the federal criminal code to authorize inmates with work assignments within FPI to perform work for a tax-exempt charity, religious organization, or local governmental unit or school district (eligible entities) that have an agreement with FPI. Establishes the position of Inmate Work Training Administrator to create alternative inmate work opportunities within eligible entities. Directs the Chief Operating Officer of FPI to develop proposals to have FPI donate products and services to charitable organizations that provide goods or services to low-income individuals. Establishes within the FBP the Cognitive Abilities Assessment Demonstration Program to assess the cognitive abilities and perceptual skills of inmates to prepare such inmates to return to society and reduce recidivism. Requires such demonstration program to be conducted for three consecutive fiscal years beginning during FY2016 at 12 federal correctional institutions and to be offered to 6,000 inmates who are within 5 years of release. Requires the Director of the FBP to offer prerelease employment assistance to inmates. Authorizes private for-profit business entities to participate in work-based training and apprenticeship programs for federal prison inmates. Prohibits FPI from directly offering for commercial sale products produced or services furnished by federal inmates, including through any form of electronic commerce. Terminates authority for inmate work-based training programs after September 30, 2022, and requires all agreements relating to such programs to be performed before October 1, 2027. Directs the Government Accountability Office to undertake an on-going assessment of inmate work-based training programs. Requires the Director of FBP to be appointed by the President (currently, by the Attorney General). Requires the Board of Directors of FPI to issue regulations defining "prison-made product," "prison-furnished service," "specific product," and "specific service."

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

United States · United States Congress · 26 March 2015

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 and receipts derived from borrowing. The amendment prohibits total outlays for any fiscal year from exceeding 18% of the gross domestic product of the United States during the previous calendar year, unless two-thirds of each house of Congress approves a higher level of outlays. The amendment requires a three-fifths roll call vote of each chamber of Congress to increase the public debt limit, suspend the public debt limit, or to increase revenue. It also requires the President to submit a balanced budget to Congress annually. Each chamber of Congress must approve a balanced budget or Members serving in the chamber may not receive compensation. Congress is authorized to waive these requirements when a declaration of war is in effect or if the United States is engaged in a military conflict which causes an imminent and serious military threat to national security.

Federal Land Transaction Facilitation Act Reauthorization of 2015

United States · United States Congress · 26 March 2015

Federal Land Transaction Facilitation Act Reauthorization of 2015 Amends the Federal Land Transaction Facilitation Act (FLTFA) to reauthorize, until July 25, 2020, the program for the completion of appraisals and satisfaction of other legal requirements for the sale or exchange of public land identified for disposal under approved land use plans under the Federal Land Policy and Management Act of 1976. Directs the Department of the Interior to: (1) establish and maintain a database containing a comprehensive list of all of the public land identified for disposal under such plans, and (2) make such database available to the public on the website of Interior. Allows a state to use any funds made available from the Federal Land Disposal Account for same-state purchases that are not obligated or expended by the end of the fourth fiscal year after the sale or exchange of the land that generated such funds. Instructs Interior and the Department of Agriculture, in prioritizing the acquisition of inholdings and non-federal lands with exceptional resources, to consider the extent to which the acquisition of the land or interest therein will increase public availability of resources for, and facilitate public access to, hunting, fishing, and other recreational activities. Requires any remaining balance in the Federal Land Disposal Account to be deposited into the Treasury and used for deficit reduction, except that in the case of a fiscal year for which there is no federal budget deficit, such amounts shall be used to reduce the federal debt. Makes the FLTFA inapplicable to land eligible for sale under specified public land laws.

VA Construction, Accountability, and Reform Act

United States · United States Congress · 26 March 2015

VA Construction, Accountability, and Reform Act This bill authorizes the Secretary of Veterans Affairs (VA) to carry out the major medical facility project to replace the VA Medical Center in Denver, Colorado (Aurora Project). The Secretary may not pay any bonus during FY2015-FY2016. If the Aurora Project is not completed by September 30, 2016, the Secretary may not pay any bonus until the date on which the Secretary certifies to Congress that such Project is fully operational. The aggregate amount of subsequent fiscal year bonuses is capped through FY2024. The Secretary shall enter into an agreement with the Secretary of the Army for the Army Corps of Engineers to carry out the design, contract, construction management, and other similar services for the Aurora Project. The bill prohibits the VA Secretary from carrying out a major medical facility project and requires the Secretary of the Army, acting through the Chief of Engineers, to carry out all major medical facility projects for the VA. The Government Accountability Office shall review the Secretary's management of the Aurora Project. The Secretary must notify Congress at least 120 days (currently, at least 30 days) before obligating funds for major medical facility projects that exceed authorized amounts.

Transportation Funds Exemption Act of 2015

United States · United States Congress · 26 March 2015

Transportation Funds Exemption Act of 2015 This bill prohibits the Department of Transportation from approving a federal-aid highway project in a state for a fiscal year if in the previous fiscal year state or local sales taxes were collected on covered purchases of construction materials made, in whole or in part, with federal funds. The term "covered purchase" means: a purchase of construction materials used and consumed during the construction of a project or incorporated into the constructed, reconstructed, or improved product or facility; but excludes a purchase of equipment, heavy equipment, mechanized vehicles, and construction materials not fully consumed during the construction of a project.

Freedom from Internet Tax Act

United States · United States Congress · 26 March 2015

Freedom from Internet Tax Act Amends the Communications Act of 1934 to exempt providers of broadband Internet access service (as defined in rules adopted by the Federal Communications Commission on February 26, 2015) from requirements to make contributions to the federal universal service fund.

SWEET Act

United States · United States Congress · 26 March 2015

Sugar-Sweetened Beverages Tax Act of 2015 or the SWEET Act Amends the Internal Revenue Code to impose an excise tax on the sale or transfer of any specified sugar-sweetened beverage product by the manufacturer, producer, or importer thereof. Establishes the rate of such tax as 1cent per 4.2 grams of caloric sweetener contained in such product. Transfers revenues from such tax to the Prevention and Public Health Fund for the sole purpose of funding programs and research to reduce the human and economic costs of diabetes, obesity, dental caries, and other diet-related health conditions in priority populations.

Drought Resilience Investment Act of 2015

United States · United States Congress · 26 March 2015

Drought Resilience Investment Act of 2015 Amends the Water Resources Reform and Development Act of 2014 to exempt a water resources infrastructure project receiving federal credit assistance under the Water Infrastructure Finance and Innovation Act, that is carried out in a state during any period in which a state of drought declaration issued by the state's governor is in effect, from the prohibition against being financed with proceeds of any: (1) obligation that is tax exempt; or (2) qualified tax credit bond or a Build America Bond. Specifies that a state of drought declaration shall remain in effect until the date on which the governor rescinds the declaration. Terminates this Act on September 30, 2018.

Fairness in Federal Disaster Declarations Act of 2015

United States · United States Congress · 26 March 2015

Fairness in Federal Disaster Declarations Act of 2015 Requires the Federal Emergency Management Agency (FEMA) to amend the rules concerning the factors it considers when evaluating a governor's request for a major disaster declaration to provide that, with respect to the evaluation of the need for public assistance: (1) specific weighted valuations shall be assigned to the estimated cost of the assistance (10%), localized impacts (40%), insurance coverage in force (10%), hazard mitigation (10%), recent multiple disasters (10%), programs of other federal assistance (10%), and economic circumstances (10%); and (2) FEMA shall consider the economic circumstances of both the local economy of the affected area (including the local assessable tax base and local sales tax, median income, and poverty rate) and the state economy (including the unemployment rate). Requires such rules to provide that, with respect to the evaluation of the severity, magnitude, and impact of the disaster and the evaluation of the need for assistance to individuals: (1) specific weighted valuations shall be assigned to concentration of damages (20%), trauma (20%), special populations (20%), voluntary agency assistance (10%), insurance (20%), average amount of individual assistance by state (5%), and economic considerations (5%); and (2) FEMA shall consider the economic circumstances of the affected area (including the local assessable tax base and local sales tax, median income, and poverty rate). Makes such rules applicable to any disaster for which a governor requested a major disaster declaration under the Robert T. Stafford Disaster Relief and Emergency Assistance Act and was denied on or after January 1, 2012.

Child and Dependent Care FSA Enhancement Act

United States · United States Congress · 26 March 2015

Child and Dependent Care FSA Enhancement Act Amends the Internal Revenue Code to increase to $7,500 the amount of employer-provided dependent care assistance that an employee may exclude from gross income. Allows an annual inflation adjustment to such increased amount after 2016.

Collegiate Housing and Infrastructure Act of 2015

United States · United States Congress · 26 March 2015

Collegiate Housing and Infrastructure Act of 2015 Amends the Internal Revenue Code to allow tax-exempt charitable or educational organizations to make collegiate housing and infrastructure improvement grants to certain tax-exempt social clubs (e.g., college fraternities and sororities) which apply such grants to their collegiate housing property.

Student Loan Repayment Assistance Act of 2015

United States · United States Congress · 26 March 2015

Student Loan Repayment Assistance Act of 2015 Amends the Internal Revenue Code to exclude from the gross income of an employee amounts paid by an employer under a student loan payment assistance program. Requires participating employees to pay at least $50 per month on their student loans (in addition to the amount excluded from their gross income under such program). Limits the amount of such exclusion to $6,000 in a taxable year. Requires an employer student loan payment assistance program to be a separate written plan of an employer to provide employees with student loan payment assistance. Defines "student loan payment assistance" as the payment of principal or interest on any indebtedness incurred by an employee solely to pay qualified higher education expenses that are paid or incurred within a reasonable time before or after such indebtedness was incurred and that are attributable to education furnished during a period in which such employee was a student eligible for federal financial assistance. Allows an employee to take an income tax deduction in an amount equal to the employee's student loan payments that are matched by excludible employer contributions under a student loan payment assistance program. Limits the amount of such deduction to $6,000 in a taxable year and $50,000 over a lifetime.

E-Car Act

United States · United States Congress · 26 March 2015

Electric Charging and Refueling Actor the E-Car Act Amends the Internal Revenue Code to replace the tax credit for qualified alternative fuel vehicle refueling property expenditures with a tax credit for 50% of the cost of any qualified electric vehicle recharging or refueling property that is: (1) installed on property used as the principal residence of the taxpayer, and (2) for the recharging or refueling of motor vehicles propelled by electricity.

SAVINGS Act

United States · United States Congress · 26 March 2015

Save Access to a Valuable Investment Needed to Generate Savings Act of 2015 or the SAVINGS Act Directs the Department of the Treasury to: (1) allow individual taxpayers an option to purchase U.S. savings bonds in paper form with a portion or all of a tax refund during the period ending on December 31, 2020; or (2) implement an alternative option that allows for the gifting of U.S. savings bonds, serves the unbanked, and retains the ability to sign-up on the return of tax.

Alternative Fuel Tax Parity Act

United States · United States Congress · 26 March 2015

Alternative Fuel Tax Parity Act This bill equalizes the excise tax on liquefied petroleum gas and liquefied natural gas by establishing a rate of 18.3 cents per energy equivalent of a gallon of gasoline for liquefied petroleum gas and 24.3 cents per energy equivalent of a gallon of diesel for liquefied natural gas. The bill also expands the alternative fuel excise tax credit to include liquefied natural gas used in a motor vehicle or motorboat or sold for use as a fuel in aviation.

Common Sense Housing Investment Act of 2015

United States · United States Congress · 26 March 2015

Common Sense Housing Investment Act of 2015 Amends the Internal Revenue Code, with respect to the tax deduction for mortgage interest, to: (1) allow, in lieu of such deduction, a tax credit for 15% of mortgage interest paid in a taxable year for the taxpayer's principal residence and one other residence; (2) provide for a phaseout of the tax deduction for mortgage interest between 2016 and 2020; (3) allow a deduction for interest and taxes relating to land for dwelling purposes owned or leased by cooperative housing corporations; and (4) increase the state housing credit ceiling for the low-income housing tax credit. Directs the Department of the Treasury to apply the savings from the enactment of this Act to the Housing Trust Fund, for assistance under the Section 8 low-income housing program, and for the Public Housing Capital Fund.

Fairness for Americans in Internal Revenue Refunds Act

United States · United States Congress · 26 March 2015

Fairness for Americans in Internal Revenue Refunds Act This bill amends the Internal Revenue Code to prevent a taxpayer whose social security number was issued for purposes of granting a work authorization under a deferred action on removal program from claiming an earned income tax credit using such social security number. The bill directs: (1) the Department of Homeland Security to place a notation on employment authorization cards that the holder of such card has received it under a deferred action on removal program, and (2) the Social Security Administration to maintain a record of all social security account numbers issued to individuals under a deferred action on removal program.

Expressing the sense of Congress that the Federal excise tax on heavy-duty trucks should not be increased.

United States · United States Congress · 26 March 2015

Declares that the federal excise tax on new tractor trailer trucks, heavy duty trucks, and certain truck trailers should not be increased and that Congress should review the detrimental impacts of such tax in considering future transportation policy.

DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 2016

United States · United States Senate · 25 March 2015

[H.A.S.C. No. 114-29]- Countering Weapons of Mass Destruction Strategy And The Fiscal Year 2016

United States · United States House of Representatives · 25 March 2015

[H.A.S.C. No. 114-30] HEARING ON NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 2016 AND OVERSIGHT OF PREVIOUSLY AUTHORIZED PROGRAMS BEFORE THE COMMITTEE ON ARMED SERVICES HOUSE OF REPRESENTATIVES ONE HUNDRED FOURTEENTH CONGRESS FIRST SESSION

United States · United States House of Representatives · 25 March 2015

THE CURRENT STATE OF READINESS OF U.S. FORCES IN REVIEW OF THE DEFENSE AUTHOR- IZATION REQUEST FOR FISCAL YEAR 2016 AND THE FUTURE YEARS DEFENSE PROGRAM

United States · United States Senate · 25 March 2015

ENERGY AND WATER DEVELOPMENT APPROPRIATIONS FOR FISCAL YEAR 2016

United States · United States Senate · 25 March 2015

Charter School Transparency, Accountability, and Quality Act

United States · United States Congress · 25 March 2015

Charter School Transparency, Accountability, and Quality Act Amends part A of title I of the Elementary and Secondary Education Act of 1965 (ESEA) to require a state's school improvement plan to include assurances that its authorized public chartering agencies: meet nationally recognized professional standards; annually file and disclose independently audited financial statements for the charter schools they authorize, adopt and enforce employee compensation and conflict of interest guidelines for such schools, and enter into a legally binding charter or performance contract with each such school that bases charter renewal and revocation decisions on the state's school improvement accountability system. Requires each state that seeks a grant under part B (Public Charter Schools) of title V of the ESEA to: ensure that each charter school in the state makes available to the public information on student support services and annual performance and enrollment data for specified student subgroups and the student body as a whole; ensure that each charter school board in the state has the right to fiscally oversee the education management organization it contracts with; work with charter schools to help them recruit, enroll, and retain traditionally underserved students; ensure that each charter school that receives funds under the state's charter school grant program meets its students' educational needs; and share best and promising practices between charter schools and other public schools. Allows state grantees to use a weighted lottery to give slightly better chances for admission to educationally disadvantaged students. Expands the eligibility criteria for each charter school to receive part B funds from its state for the purpose of assisting other schools in adapting the charter school's program, or of disseminating information about the charter school, to include: community involvement in the school's development and operation; three successful consecutive annual audits without any indication of fiscal difficulties, as defined by typical accounting standards; and maintenance of a student population that is demographically similar to the local educational agency (LEA) that encompasses the school or is geographically closest to it. Requires national studies on the impact of charter schools on the LEAs that encompass them or that are geographically closest to them.

Agile Acquisition to Retain Technological Edge Act

United States · United States Congress · 25 March 2015

Agile Acquisition to Retain Technological Edge Act This bill expresses the sense of Congress that all stakeholders in the acquisition system of the Department of Defense (DOD), including Congress and industry, should be: (1) successful, (2) proactive, (3) agile, (4) transparent, and (5) innovative. Authority is permanently extended for: (1) funding the DOD Acquisition Workforce Development Fund, and (2) expedited hiring for acquisition workforce positions. A dual-track career path is established that permits officers and enlisted personnel to gain experience in a primary career in combat arms and a secondary career in the acquisition field. DOD is required to: provide mandatory training for members of the armed forces and DOD employees responsible for specified procurement-related market research, and contract for an independent comprehensive study of strategic planning related to the defense acquisition workforce. Each major defense acquisition program and each major system approved by a Milestone Decision Authority shall have an acquisition strategy, including a risk management and mitigation strategy, for which the Under Secretary of Defense for Acquisition, Technology, and Logistics shall be responsible. The Weapon Systems Acquisition Reform Act of 2009 is amended to repeal the provision regarding prototyping requirements for major defense acquisition programs. The Under Secretary shall: (1) complete an examination of the decision authority related to acquisition of services, and (2) develop guidance to improve capabilities and processes related to oversight and management of services contracts. Defense business system requirements are revised. The National Defense Authorization Act for Fiscal Year 1991 is amended to eliminate the pilot program designation of the mentor-protege program. The Small Business Act is amended to direct the Administrator of the Small Business Administration (SBA) to implement the plan to improve the quality of data reported on bundled or consolidated contracts in the federal procurement data system by the first day of FY2017. The Secretary of Defense shall direct the Defense Business Board to review DOD regulations and practices related to government access to and use of intellectual property rights of private sector firms. The Secretary of each military department shall expend specified amounts of the respective military department's extramural budget for small business innovative research (SBIR) for FY2018 and each subsequent fiscal year. The authorization of appropriations under the Ike Skeleton National Defense Authorization Act for Fiscal Year 2011 is extended through FY2020 for the defense research and development rapid innovation program. The Director of Operational Test Evaluation shall consider the potential for increases in program cost estimates or delays in schedule estimates in the implementation of policies, procedures, and activities related to operational test and evaluation, and shall ensure that operational test and evaluation activities do not unnecessarily increase program costs or impede program schedules. The Chief of Staff of the Army, the Chief of Naval Operations, the Chief of Staff of the Air Force, and the Commandant of the Marine Corps shall review their current individual defense acquisitions authorities with respect to development of DOD requirements, acquisition processes, and associated budget practices. The SBA Administrator is added to the Federal Acquisition Regulatory Council. The Secretary of Defense shall: contract for an independent study of factors leading to the filing of bid protests, and designate an individual within DOD to make commercial item determinations for DOD procurement purposes. A contracting officer may consider evidence provided by an offeror of recent purchase prices paid by the government for identical or similar commercial items in establishing price reasonableness on a subsequent purchase if the contracting officer is satisfied that the prices previously paid remain a valid reference. Thresholds are raised for: (1) simplified acquisition, (2) micro purchases, (3) special emergency procurement both inside and outside the United States, and (4) the small business reservation. The rounding method is revised for making inflation adjustments to acquisition-related dollar thresholds. The requirement for stand-alone manpower estimates for major defense acquisition programs is repealed.

Tax Return Preparer Accountability Act of 2015

United States · United States Congress · 25 March 2015

Tax Return Preparer Accountability Act of 2015 Requires the Secretary of the Treasury to regulate tax return preparers who are not otherwise subject to regulation. Authorizes the Secretary to impose a $1,000 penalty for each federal tax return or other document prepared by a tax return preparer during a period in which such preparer: (1) is not in compliance with applicable Treasury regulations, or (2) is suspended or disbarred from acting as a tax return preparer under such regulations.

National Intersection and Interchange Safety Construction Program Act of 2015

United States · United States Congress · 25 March 2015

National Intersection and Interchange Safety Construction Program Act of 2015 This bill directs the Secretary of Transportation to establish a national intersection and interchange safety construction grant program. The Secretary may make competitive grants to a state or local government, U.S. territory, tribal government, or metropolitan planning organization for projects that: are eligible for federal-aid highway funding, and will improve the safety of certain intersections or interchanges on the National Highway System that are in immediate need of safety improvement. The aggregate grant amount provided to an entity in a fiscal year shall not exceed 5% of the amount available for all grants under the program in that fiscal year.

State Partnership Program Enhancement Act of 2015

United States · United States Congress · 25 March 2015

State Partnership Program Enhancement Act of 2015 Amends the National Defense Authorization Act for Fiscal Year 2014 to revise and extend indefinitely the authority of the Department of Defense (DOD) to establish exchange programs for members of the National Guard under the National Guard State Partnership Program (SPP). (Currently, the authority is scheduled to terminate on September 30, 2016.) Authorizes DOD, with the concurrence of the Department of State, to establish such programs for exchanges of members of the National Guard of a state or territory and the military forces or security forces or other government organizations of a foreign country to support the national interests and security cooperation goals and objectives of the United States as defined by the current and evolving national global strategic policies of the United States. (Currently, the primary function of the SPP is disaster and emergency response.) Directs DOD, with the concurrence of the State Department, to establish procedures for SPP planning, programming, budgeting, accounting, and performance metrics. Requires the National Guard Bureau to: (1) maintain a list of core competencies of the National Guard to support SPP activities, and (2) designate a director for each state and territory. Requires DOD to coordinate SPP regulations with combatant commanders to ensure that program activities meet theater security cooperation objectives. Requires the State Department to coordinate such regulations with relevant chiefs of mission to meet diplomatic objectives. Establishes the National Guard State Partnership Program Fund in the Treasury, into which appropriated amounts shall be credited and transferred for program activity uses, including payment of costs for personnel, training, operations, and equipment.

Biennial Budgeting and Enhanced Oversight Act of 2015

United States · United States Congress · 25 March 2015

Biennial Budgeting and Enhanced Oversight Act of 2015 This bill amends the Congressional Budget Act of 1974, the Congressional Budget Impoundment and Control Act of 1974, and the Rules of the House of Representatives to change the process for the President's budget submission, congressional budget resolutions, appropriations bills, and government strategic and performance plans from the current annual process to a biennial process, in which a biennium is the two consecutive fiscal years beginning on October 1 of any odd-numbered year. The House Budget Committee must use the second session of each Congress to study issues with long-term budgetary and economic implications. The bill creates a point of order in the House and Senate against authorizations of appropriations that do not include specific authorizations covering at least each fiscal year in one or more bienniums.

Slain Officer Family Support Act of 2015

United States · United States Congress · 25 March 2015

Slain Officer Family Support Act of 2015 This bill authorizes a charitable tax deduction for cash contributions made for the relief of the families of slain New York Police Department Detectives Wenjian Liu and Rafael Ramos even if such contributions are made for the exclusive benefit of such families. A taxpayer who makes such a contribution may claim a deduction in 2014 for contributions made between January 1, 2015, and April 15, 2015. The bill also provides that the recordkeeping requirements for the charitable tax deduction will be satisfied if the taxpayer produces a telephone bill showing the name of the organization to which a contribution was made with the date and amount of such contribution.

Death Tax Repeal Act of 2015

United States · United States Congress · 25 March 2015

Death Tax Repeal Act of 2015 Amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and the lifetime gift tax exemption. Provides for an inflation adjustment to such exemption amount.

A resolution expressing the sense of the Senate that the Internal Revenue Service should provide printed copies of Internal Revenue Service Publication 17 to taxpayers in the United States free of charge.

United States · United States Congress · 25 March 2015

Expresses the sense of the Senate that the Internal Revenue Service (IRS) should provide U.S. taxpayers with free printed copies of IRS Publication 17, which is entitled "Your Federal Income Tax" and provides individuals with general instructions for filing tax returns.

FINANCIAL SERVICES AND GENERAL GOVERNMENT APPROPRIATIONS FOR FISCAL YEAR 2016

United States · United States Senate · 24 March 2015

[H.A.S.C. No. 114-27]FISCAL YEAR 2016 BUDGET REQUEST FOR ATOMIC ENERGY DEFENSE

United States · United States House of Representatives · 24 March 2015

Contracting and Tax Accountability Act of 2015

United States · United States Congress · 24 March 2015

Contracting and Tax Accountability Act of 2015 Requires the head of any executive agency that issues an invitation for bids or a request for proposals for a contract, or that offers a grant, in an amount greater than the simplified acquisition threshold, to require each person submitting a bid or proposal or grant application to: (1) certify that such person does not have a seriously delinquent tax debt, and (2) authorize the Department of the Treasury to disclose information limited to describing whether such person has a seriously delinquent tax debt. Subjects a person who has a seriously delinquent tax debt to a negative responsibility determination when applying for a federal contract or grant, or to debarment from the federal procurement process. Defines "seriously delinquent tax debt" as a federal tax liability that has been assessed by the Internal Revenue Service and is collectible by levy or a court proceeding, except a tax debt: (1) that is being paid in a timely manner under an approved installment agreement or an offer-in-compromise, (2) for which a collection due process hearing has been requested or is pending; (3) for which a continuous levy has been issued or agreed to by an applicant for employment, or (4) with respect to which such a levy is released because it has been determined to be an economic hardship to the taxpayer.

Federal Employee Tax Accountability Act of 2015

United States · United States Congress · 24 March 2015

Federal Employee Tax Accountability Act of 2015 Makes any individual who has a seriously delinquent tax debt ineligible for federal employment or to continue serving as a federal employee. Defines "seriously delinquent tax debt" as a  federal tax liability assessed by the Internal Revenue Service and collectible by levy or court proceeding, except a tax debt: (1) that is being paid in a timely manner under an approved installment payment agreement or an offer-in-compromise, (2) for which a collection due process hearing has been requested or pending, (3) for which a continuous levy has been issued or agreed to by an applicant for employment, or (4) with respect to which such a levy is released because it has been determined to be an economic hardship to the taxpayer. Requires each federal agency to: (1) ensure that applicants for employment certify that they do not have a seriously delinquent tax debt, (2) review public records to determine if a notice of lien has been filed against an employee or applicant, and (3) restrict access to and use of information obtained under this Act. Authorizes an agency, if a tax lien against a federal employee or applicant for federal employment is discovered in a public record, to: (1) request such employee or applicant to execute and submit a form authorizing the Department of the Treasury to disclose to an agency head information describing whether the employee or applicant has a seriously delinquent tax debt, has willfully failed to file a required tax return, or has understated tax liability, and (2) request that Treasury disclose information authorized to be disclosed. Authorizes the head of an agency to take personnel actions against an agency employee who willfully failed to file a required tax return or willfully understated federal tax liability. Requires the Office of Personnel Management to: (1) promulgate regulations to carry out this Act that provide federal employees and applicants for employment with all due process rights and that allow, in a situation involving financial hardship, an employee with a seriously delinquent tax debt to continue employment; and (2) report to Congress annually on the number of exemptions granted for financial hardship. Grants federal employees or applicants for federal employment 180 days to demonstrate that their tax debts are exempt from classification as a seriously delinquent tax debt under this Act.

Forest Legacy Management Flexibility Act

United States · United States Congress · 24 March 2015

Forest Legacy Management Flexibility Act This bill amends the Cooperative Forestry Assistance Act of 1978 to permit states to allow qualified (tax-exempt) organizations, as defined in the Internal Revenue Code of 1986, to acquire, hold, and manage conservation easements using funds provided to the state under the Forest Legacy Program. The qualified organizations must be organized for specified conservation purposes.

Digital Goods and Services Tax Fairness Act of 2015

United States · United States Congress · 24 March 2015

Digital Goods and Services Tax Fairness Act of 2015 Prohibits a state or local jurisdiction from imposing multiple or discriminatory taxes on the sale or use of a digital good or service delivered or transferred electronically to a customer. Excludes from the definition of "digital service" a service that is predominantly attributable to the direct, contemporaneous expenditure of live human effort, skill, or expertise, a telecommunications service, an ancillary service, an Internet access service, an audio or video programming service, or a hotel intermediary service. Restricts taxation of a digital good or service to taxation by a state or local jurisdiction whose territorial limits encompass a customer tax address, as defined by this Act. Makes the seller of digital goods or services responsible for obtaining and maintaining such address. Provides for the taxation of digital goods and services transactions that are aggregated and not separately stated.

A bill to require the Secretary of the Treasury to implement security measures in the electronic tax return filing process to prevent tax refund fraud from being perpetrated with electronic identity theft.

United States · United States Congress · 24 March 2015

This bill directs the Internal Revenue Service to implement security measures, including the use of security questions, in the electronic tax return filing process to prevent tax refund fraud from being perpetrated through electronic identity theft.