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951 records in US in 2005
United States · United States Congress · 17 March 2005
Amends the Internal Revenue Code to classify any natural gas distribution line as 15-year property for purposes of the tax deduction for depreciation.
United States · United States Congress · 17 March 2005
Codifies into positive law title 46 of the United States Code, entitled "Shipping." Sets forth organizational and administrative provisions regarding the Federal Maritime Commission (FMC). Amends Federal shipping law to make technical and conforming amendments and set forth requirements with respect to: (1) documentation of vessels; (2) maritime liability; (3) regulation of ocean shipping; (4) the merchant marine; (5) clearance of, and tonnage taxes and duties levied against, vessels; (6) maritime security and drug enforcement; (7) vessel wrecks and salvage; (8) ice patrol and the destruction or removal of vessel derelicts; (9) safe containers for international cargo; and (10) the Maritime Administration. Repeals specified shipping laws.
United States · United States Congress · 17 March 2005
Amends Federal law regarding collection by administrative offset of claims of the U.S. Government to apply its requirements to a non-tax money claim or debt owed to the United States regardless of the period it has been outstanding. (Present law excludes from collection by administrative offset any claims outstanding for more than ten years).
United States · United States Congress · 17 March 2005
Higher Education Affordability and Equity Act of 2005 - Amends the Internal Revenue Code to: (1) repeal the dollar limitation on the tax deduction for interest on education loans and expand eligibility for such deduction by revising the modified adjusted gross income phaseout for such deduction; (2) make the tax deduction for qualified tuition and related expenses permanent; (3) increase from $2,000 to $5,000 the maximum allowable contribution to a Coverdell savings account; (4) exclude from gross income amounts received for qualified higher education expenses (e.g., books, supplies, room, board, and special needs services); and (5) allow certain additional expenses (e.g., fees, books, supplies, and equipment) for purposes of the Hope Scholarship Tax Credit and provide that such tax credit shall not be reduced by Federal Pell Grants and Supplemental Educational Opportunity (SEOG) Grants. Repeals the sunset provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) applicable to title IV, subtitles A, B, and D (Affordable Education Provisions) of such Act. Amends the Higher Education Act of 1965 (HEA) to provide that a qualified education benefit shall not be considered an asset of a student for purposes of a student financial need analysis. Defines "qualified education benefit" as a tax-exempt tuition credits program, a State education prepayment plan, and a Coverdell education savings account.
United States · United States Congress · 17 March 2005
Smuggled Tobacco Prevention Act of 2005 - Amends the Internal Revenue Code to require all packages of tobacco products to carry a unique legibly printed serial number by which the Secretary of the Treasury can identify the manufacturer or importer and the location and date of manufacture or importation. Requires tobacco products sold on Indian reservations to be labeled as such. Requires a person to post a bond with the Secretary in order to export tobacco products. Requires a tobacco wholesaler to have a permit and to maintain certain records. Requires export warehouse proprietors to file certain reports with the Secretary. Authorizes the Secretary to enter into certain tobacco related information exchange agreements with foreign countries. Establishes new criminal offenses relating to the distribution of tobacco products. Raises the $1,000 civil penalty for violations relating to tobacco products to $10,000. Amends the Contraband Cigarette Trafficking Act to: (1) expand the applicability of such Act from cigarettes only to tobacco products (cigars, cigarettes, smokeless tobacco, pipe tobacco, and roll-your-own tobacco); (2) define a "contraband tobacco product" as a quantity of tobacco product that is equivalent to or more than 2,000 cigarettes (currently, 60,000) which bear no evidence of the payment of applicable State tobacco taxes and that is possessed illegally; and (3) establish new unlawful acts. Allows a State tobacco tax authority to bring a civil action in U.S. district court for the collection of State cigarette taxes. Prohibits retaliation against employees (whistleblowers) who provide information in contraband tobacco cases. Provides for administrative and judicial remedies for such whistleblowers.
United States · United States Congress · 17 March 2005
Resource Efficient Appliance Incentives Act of 2005 - Amends the Internal Revenue Code to allow a business tax credit for the production of certain household appliances (clothes washers, dishwashers, and refrigerators) with a specified energy efficiency rating. Imposes an aggregate limitation of $75 million on such credit for all taxable years ($35 million for certain other appliances), and an annual limitation based on taxpayer gross receipts (two percent of taxpayer average annual gross receipts for the three previous taxable years).
United States · United States Congress · 17 March 2005
Amends the Internal Revenue to define a convention or association of churches to include individuals (with or without voting rights) as well as churches.
United States · United States Congress · 17 March 2005
Small Business Expensing Permanency Act of 2005 - Amends the Internal Revenue Code to make permanent the increased expensing allowance ($100,000) for depreciable business assets and related provisions pertaining to phaseout amounts, inflation adjustments, and the period for revocation of an election.
United States · United States Congress · 17 March 2005
TRICARE Mental Health Services Enhancement Act - Amends the TRICARE program (a Department of Defense (DOD) managed health care program) to authorize the provision of mental health counseling for TRICARE participants. Authorizes the provision of mental health services in DOD clinical trials. Amends the National Defense Authorization Act for Fiscal Year 1995 to authorize the Secretary of Defense to enter into personal service contracts with mental health counselors. Includes mental health counselors within DOD licensure requirements for health-care professionals.
United States · United States Congress · 17 March 2005
Amends the Internal Revenue Code to deny U.S. companies doing business in Sudan the foreign tax credit and other tax benefits until the Secretary of State certifies to the Secretary of the Treasury that the Government of Sudan has ceased to support and taken steps to end acts of genocide in the Darfur region of Sudan, including: (1) ensuring that the military is not attacking civilians or obstructing human rights monitors or humanitarian assistance; (2) disarming Government supported militias; (3) allowing access for providing humanitarian assistance to all regions; and (4) cooperating with international missions.
United States · United States Congress · 17 March 2005
Volunteer Responder Incentive Protection Act of 2005 - Amends the Internal Revenue Code to exclude from gross income and to exempt from social security, unemployment taxes, and withholding of tax requirements rebates of real or personal property taxes or any other benefit provided by a State or local government to a member of a volunteer emergency response organization providing firefighting or emergency medical services.
United States · United States Congress · 17 March 2005
Amends the Internal Revenue Code, with respect to taxation of U.S. shareholders of controlled foreign corporations, to permanently extend the subpart F exemption (which excludes such income from the shareholder's foreign personal holding company income) for active financing (insurance, banking, financing, or similar businesses) income earned on business operations overseas.
United States · United States Congress · 17 March 2005
Amends the Internal Revenue Code to allow a tax credit for qualified fuel cell property. Limits the amount of such credit to 30 percent (10 percent for other energy property) of the basis of such fuel cell property up to a maximum of $500 for each 0.5 kilowatt of capacity of such property. Defines "qualified fuel cell property" as a fuel cell power plant which generates at least 0.5 kilowatt of electricity using an electrochemical process. Allows a similar tax credit for the installation of qualified fuel cell property in a principal residence. Terminates both tax credits after December 31, 2009.
United States · United States Congress · 17 March 2005
Amends the Internal Revenue Code to provide that an aerial applicator of agricultural fertilizer or other substances who is the ultimate purchaser of gasoline used on farms may qualify for an excise tax exemption for such gasoline without the necessity of a waiver by farm owners, operators, or tenants of their right to be treated as users and ultimate purchasers of such gasoline. Includes within such tax exemption gasoline used for the direct flight between the airfield and one or more farms. Exempts fixed-wing aircraft used for forestry purposes from the passenger air transportation excise tax.
United States · United States Congress · 17 March 2005
Describes the following as acts that unreasonably burden and discriminate against interstate commerce, and prohibits States, political subdivisions, and any other taxing authority from: (1) assessing natural gas pipeline property at a value that has a higher ratio to its true market value than the ratio used to assess other commercial and industrial property in the same assessment jurisdiction; (2) levying or collecting a tax on such an assessment; (3) levying or collecting an ad valorem property tax on natural gas pipeline property at a rate that exceeds the rate applicable to commercial and industrial property in the same assessment jurisdiction; or (4) imposing any other tax that discriminates against a natural gas pipeline providing transportation subject to the jurisdiction of the Federal Energy Regulatory Commission. Grants jurisdiction to U.S. District Courts and provides for specified relief for claims of discriminatory taxation of natural gas pipeline property.
United States · United States Congress · 17 March 2005
Amends the Internal Revenue Code to allow a 15-year recovery period for the depreciation of certain property used in the transmission at 69 or more kilovolts of electricity for sale.
United States · United States Congress · 17 March 2005
Expresses the sense of the House of Representatives that Congress should implement reforms to the Social Security system in 2005, and such reforms should: (1) take effect at the earliest possible date; (2) provide long term solvency, while guaranteeing full, unchanged benefits to citizens 55 years of age or older; and (3) avoid increasing taxes or tax rates.
United States · United States Senate · 16 March 2005
United States · United States Senate · 16 March 2005
United States · United States Senate · 16 March 2005
United States · United States Senate · 16 March 2005
United States · United States Congress · 16 March 2005
Support our Scouts Act of 2005 - Prohibits any Federal law from being construed to limit any Federal agency from providing any form of support for a youth organization (including the Boy Scouts of America or any group officially affiliated with the Boy Scouts of America) that would result in that Federal agency providing less support to that youth organization (or any similar organization chartered under Federal law relating to the Boy Scouts of America) than was provided during each of the preceding four fiscal years. Amends the Housing and Community Development Act of 1974 to prohibit any State or unit of general local government that has a designated open forum, limited public forum, or nonpublic forum and that is a recipient of assistance under the Act from denying equal access or a fair opportunity to meet to, or discriminate against, any youth organization, including the Boy Scouts of America or any group officially affiliated with the Boy Scouts of America, that wishes to conduct a meeting or otherwise participate in that designated open forum, limited public forum, or nonpublic forum.
United States · United States Congress · 16 March 2005
Small Employers Health Benefits Program Act of 2005 - Directs the Office of Personnel Management to administer a separate health insurance program for non-Federal employees who are either self-employed or employees of a small business with fewer than 100 employees. Allows the Office to contract with carriers to provide health insurance under this Act. Requires rates charged to reasonably and equitably reflect the costs of the benefits provided. Requires a carrier to determine the amount of premiums to assess for coverage based on a community rate that may be annually adjusted based on geographic area, family status, and age. Permits the Office to reimburse a carrier for costs that exceed premiums received by a specified percentage. Requires a carrier to make payments to a contingency reserve fund established by the Office if the carrier's costs are lower than expected by a specified percentage. Allows the Office to use such funds to provide assistance to carriers that experience unanticipated financial hardships. Requires the Office to establish a reinsurance fund to provide payments to carriers that experience a catastrophic claim (a claim over $50,000) for benefits provided to an individual enrolled under this Act. Allows a participating employer to offer supplemental coverage options to employees for excepted benefits that are not subject to the Public Health Service Act requirements for health plans. Authorizes the Office to contract with entities to administer this health program regionally. Allows certain benefits to be offered to Medicare beneficiaries. Requires the Office to implement a public education campaign regarding this health insurance program. Allows a refundable tax credit for health insurance expenses of small employers who pay a specific percentage of employee expenses under such a health plan.
United States · United States Congress · 16 March 2005
Constitutional Amendment - Prohibits, except in time of a congressionally declared war, Federal fiscal year expenditures from exceeding: (1) Federal revenues for that fiscal year, except revenue received from the issuance of bonds, notes, or other obligations of the United States; and (2) 20 percent of the gross national product for the preceding calendar year. Authorizes suspension of these prohibitions by concurrent resolution approved by a three-fifths vote of each House of Congress.
United States · United States Congress · 16 March 2005
Social Security Trust Funds Protection Act - Makes those amounts, equal to taxes on employees and on self-employment income as well as taxes attributable to Social Security and tier 1 railroad retirement benefits, which are made available to the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund, available solely for the purposes of the Old-Age, Survivors, and Disability Insurance (OASDI) program under title II of the Social Security Act. Declares that such amounts shall not be available for the establishment or funding of private accounts.
United States · United States Congress · 16 March 2005
Requires the Secretary of the Treasury to issue regulations, not later than July 1, 2005, to provide for the settlement of certain previously-denied employer claims for the work opportunity tax credit which should have been granted consistent with Internal Revenue Service (IRS) Revenue Ruling 2003-112. Directs that such settlement: (1) be national in scope; (2) provide for a fair and equitable resolution of all claims; and (3) rely on statistical sampling on a national level.
United States · United States Congress · 16 March 2005
Veterans Employment and Respect Act of 2005 - Amends the Internal Revenue Code to allow employers a work opportunity tax credit for hiring certain: (1) veterans of military service in Afghanistan or Iraq; and (2) dependents of deceased members of the Armed Forces who served in Afghanistan and Iraq.
United States · United States Congress · 16 March 2005
Cosmetology Tax Fairness and Compliance Act of 2005 - Amends the Internal Revenue Code to extend the tax credit for social security taxes paid for employee cash tips to employers of cosmetologists. Requires employers of cosmetologists to report income and tips of their cosmetologist employees and to provide income and tip information to self-employed cosmetologists to whom they pay more than $600 in the taxable year. Imposes similar reporting requirements upon individuals who rent chairs to cosmetologists. Requires such employers to provide their cosmetologist employees and self-employed cosmetologists with information on the tax and tip reporting obligations of employees and self-employed individuals.
United States · United States Congress · 16 March 2005
Support our Scouts Act of 2005 - Prohibits any Federal law from being construed to limit any Federal agency from providing any form of support for a youth organization (including the Boy Scouts of America or any group officially affiliated with the Boy Scouts of America) that would result in that Federal agency providing less support to that youth organization (or any similar organization chartered under Federal law relating to the Boy Scouts of America) than was provided during each of the preceding four fiscal years. Amends the Housing and Community Development Act of 1974 to prohibit any State or unit of general local government that has a designated open forum, limited public forum, or nonpublic forum and that is a recipient of assistance under the Act from denying equal access or a fair opportunity to meet to, or discriminate against, any youth organization, including the Boy Scouts of America or any group officially affiliated with the Boy Scouts of America, that wishes to conduct a meeting or otherwise participate in that designated open forum, limited public forum, or nonpublic forum.
United States · United States Congress · 16 March 2005
Amends the Ronald W. Reagan National Defense Authorization Act for Fiscal Year 2005 to require reimbursement for non-TRICARE health insurance premiums paid by certain reserve component members during the period they were ineligible for TRICARE coverage.
United States · United States Senate · 15 March 2005
United States · United States Senate · 15 March 2005
United States · United States Senate · 15 March 2005
United States · United States Senate · 15 March 2005
United States · United States Congress · 15 March 2005
Amends the Internal Revenue Code to make permanent the 15-year recovery period for the depreciation of qualified leasehold improvement property (property held and improved by a lessor).
United States · United States Congress · 15 March 2005
Supporting Emergency Responders Volunteer Efforts Act of 2005 or the SERVE Act of 2005 - Amends the Internal Revenue Code to establish a $1,000 refundable tax credit for bona-fide volunteer members of a qualified volunteer fire department (an organization providing firefighting or emergency medical services). Prorates the credit for part-year active members.
United States · United States Congress · 15 March 2005
Investment in America Act of 2005 - Amends the Internal Revenue Code to: (1) make permanent the tax credit for increasing research activities; (2) increase the rates of the alternative incremental credit for certain research expenses; and (3) permit a taxpayer election of an alternative simplified tax credit for research expenses in lieu of the standard tax credit for increasing research activities.
United States · United States Congress · 15 March 2005
Customs Business Fairness Act of 2005 - Amends Federal bankruptcy law governing priority among claims and expenses to place in the tenth order of priority allowed unsecured claims for duties, taxes, or other charges paid to the U.S. Customs Service by customs brokers and sureties on behalf of the debtor arising out of the importation of merchandise entered for consumption within one year before the date of the filing of the petition in bankruptcy.
United States · United States Congress · 15 March 2005
Stealth Lobbyist Disclosure Act of 2005 - Amends the Internal Revenue Code to treat as a tax-exempt political organization for purposes of the disclosure and other requirements applicable to such organizations (with certain modifications) any coalition or association that is identified as a client on any registration filed under the Lobbying Disclosure Act of 1995 and that is not a political organization. Requires any such coalition or association to notify the Secretary of the Treasury of: (1) its existence within 72 hours after one of its lobbyists makes an initial contact; and (2) any change in membership within 72 hours. Requires such notice to include a general description of the business or activities of each member of the coalition or association and the amount reasonably expected to be contributed by each member toward coalition or association activities of influencing legislation. Imposes a penalty tax for failure to give required notices. Exempts from the disclosure requirements imposed by this Act: (1) public charities and other tax-exempt organizations which have substantial exempt activities other than lobbying; and (2) members of a coalition or association who contribute less than $2,000 per year for lobbying activities.
United States · United States Congress · 15 March 2005
Responsible Lending Act - Mortgage Lending Improvements and Uniform National Standards Act - Amends the Truth in Lending Act to define higher-cost mortgage. Sets forth related provisions with respect to: (1) requirements for higher-cost mortgages; (2) dispute and error resolution; (3) damages, rescission and liability; (4) State law coordination; (5) State enforcement authority; (6) prepayment penalties and late charges; and (7) consumer counseling. Expanding Housing Opportunities Through Education and Counseling Act - Amends the Department of Housing and Urban Development Act to establish, in the Office of the Secretary of Housing and Urban Development (HUD), the Office of Housing Counseling. Directs the Office to carry out HUD homeownership and rental counseling functions, including related research, grant administration, public outreach, and development of policy and performance measures. Amends the Housing and Urban Development Act of 1968 to direct the Secretary to: (1) establish homeownership and rental counseling procedures, and a related a toll-free telephone number and World Wide Web site; (2) certify computer software programs for consumer evaluation of residential mortgage loans; (3) establish a housing counseling multimedia outreach program for vulnerable populations; (4) assist States, local government, and non-profit organizations with consumer education programs about mortgage, refinancing, home equity, or home repair loans; and (5) make grants for State, local government, and nonprofit organization housing counseling assistance. Requires organizations to use HUD-certified counselors in order to qualify for specified HUD assistance. Amends the Real Estate Settlement Procedures Act of 1974 to: (1) revise the mortgage information booklet; (2) set forth prohibitions on a servicer of a federally related mortgage; and (3) prohibit a creditor from providing a higher-cost mortgage to any consumer without first obtaining a written appraisal of the property. Amends the Truth in Lending Act to require a creditor in certain transactions secured by a residence to establish an escrow or impound account for taxes and hazard insurance payments. Directs: (1) the Secretary to conduct studies of mortgage servicing fraud, and home loan default and foreclosures; and (2) the Government Accountability Office (GAO) to conduct an appraisal process study. Directs the Secretary to establish: (1) a national mortgage broker database; and (2) Federal mortgage broker requirements. Sets forth uniform State mortgage broker law guidelines, and states that Federal requirements shall apply to those States that have not enacted uniform laws. Sets forth liability provisions for intentional unlawful disclosures, with a good faith exception.
United States · United States Congress · 15 March 2005
Retirement Savings for Working Americans Act - Amends the Internal Revenue Code to make the tax credit for certain retirement savings contributions permanent and refundable. Adjusts the phaseout range to expand eligibility for the tax credit for taxpayers at certain adjusted gross income levels.
United States · United States Congress · 15 March 2005
Stealth Lobbyist Disclosure Act of 2005 - Amends the Lobbying Disclosure Act of 1995 to redefine the term "client" with respect to coalitions and associations on whose behalf a lobbyist must file a registration. Provides that, in the case of a coalition or association that employs or retains other persons to conduct lobbying activities, each of the individual members of the coalition or association, and not the coalition or association itself as under current law, is the client for whom a registration must be filed. Makes an exception for certain tax-exempt associations and for certain members of a coalition or association if the amount reasonably expected to be contributed by such member toward specific legislation-influencing activities of the coalition or association is less than $1,000 per any semiannual period.
United States · United States Congress · 15 March 2005
Fairness and Accountability in International Taxation Act of 2005 - Amends the Internal Revenue Code to deny reduced withholding tax treaty benefits to a foreign entity on any deductible foreign payment (deductible payment made by a domestic entity to a related foreign entity) unless such entity is predominantly owned by individuals who are residents of such foreign country. Exempts from such provision: (1) corporations with substantial business activities in a treaty country with specified tax rates; (2) payments received by controlled foreign corporations from U.S. shareholders; and (3) certain conduit payments made by foreign corporations. Provides a special income and deduction allocation rule for related-party inbound (transfer price reduced by deflected tax haven income) and outbound (transfer price increased by deflected tax haven income) transactions. Defines "related-party inbound transaction," "related-party outbound transaction," and "deflected tax haven."
United States · United States Congress · 15 March 2005
Amends the Internal Revenue Code to reduce from $18 to $9 (its pre-1991 level) the per-barrel tax on beer.
United States · United States Congress · 15 March 2005
Sets forth the rule for consideration of the concurrent resolution (H. Con. Res. 95) establishing the congressional budget for the United States Government for fiscal year 2006, revising appropriate budgetary levels for fiscal year 2005, and setting forth appropriate budgetary levels for fiscal years 2007 through 2010.
United States · United States Congress · 14 March 2005
Amends the Internal Revenue Code to extend until October 1, 2005, the Leaking Underground Storage Tank Trust Fund financing rate.
United States · United States Congress · 14 March 2005
United States Toxic Mold Safety and Protection Act of 2005 or the Melina Bill - Directs: (1) the Centers for Disease Control (CDC), the Environmental Protection Agency (EPA), and the National Institutes of Health (NIH) to jointly study the health effects of indoor mold growth and toxic mold; (2) EPA to promulgate standards for preventing, detecting, and remediating indoor mold growth; and (3) EPA, NIH, and the Department of Housing and Urban Development (HUD) to sponsor related public education programs. Directs: (1) rental property lessors to conduct annual indoor mold inspections and notify the occupants of such results; and (2) HUD and EPA to promulgate mold hazard disclosure regulations. Directs the Secretary of HUD to: (1) establish, with respect to indoor mold in public housing, inspection requirements for existing housing and construction standards for new housing; and (2) establish model construction standards and techniques for mold prevention in new buildings. Establishes an indoor/toxic mold inspection requirement with respect to federally made or insured mortgages. Amends the National Cooperative Research and Production Act of 1993 to provide for industry standards development for building products that are designed to retard mold development. Directs EPA to make grants to States and local governments for mold growth remediation efforts in buildings owned or leased by such governments, including schools and multifamily dwellings. Amends the Internal Revenue Code to allow an annual tax credit for 60 percent of non-reimbursed mold inspection and remediation expenses ($50,000 annual maximum) paid or incurred by a taxpayer. Requires the Director of the Federal Emergency Management Agency (FEMA) to: (1) establish a toxic mold insurance program, with priority for one-to-four-family residential properties; and (2) establish in the Treasury a National Toxic Mold Hazard Insurance Fund. Authorizes the Director to assist qualifying insurers to form a federally-assisted toxic mold hazard insurance pool. Provides for Federal operation of such program under specified circumstances. Authorizes State waiver of income, resource, and other Medicaid requirements for an individual whose health has been adversely affected by toxic mold exposure, and who lacks adequate medical insurance coverage.
United States · United States Congress · 14 March 2005
Social Security Right to Know Act of 2005 - Amends the Social Security Act to require Social Security account statements to contain additional information, such as a statement of the current Social Security tax rates applicable to wages and self-employment income, including an indication of the combined total of such rates of employee and employer taxes with respect to wages.
United States · United States Congress · 14 March 2005
Working Parents Child Care Relief Act - Amends the Internal Revenue Code to increase to $6,000 the exclusion from the gross income of an employee for employer-paid dependent care assistance. Provides for an inflation adjustment to the exclusion amount for taxable years beginning in a calendar year after 2005.
United States · United States Congress · 14 March 2005
Encouraging Work Act of 2005 - Amends the Internal Revenue Code to consolidate and modify provisions of the work opportunity tax credit and the welfare-to-work tax credit and make the consolidated tax credit permanent. Expands eligibility for the consolidated tax credit by: (1) determining eligibility of ex-felons without regard to family income; and (2) raising the age ceiling for food stamp recipients from 25 to 40. Includes a "designated community resident" (in lieu of "high risk youth") and "long-term family assistance recipient" as members of the targeted group eligible for the consolidated tax credit. Provides for an increased tax credit for employment of long-term family assistance recipients. Repeals the separate welfare-to-work tax credit.