Taxation

Leahy-Smith America Invents Act

United States · United States Congress · 30 March 2011

America Invents Act - Amends federal patent law to define the "effective filing date" of a claimed invention as the actual filing date of the patent or the application for patent containing a claim to the invention (thus replacing the current first-to-invent system), except as specified. Establishes a one-year grace period (a prior art exception) for inventors to file an application after certain disclosures of the claimed invention by the inventor or another who obtained the subject matter from the inventor. Revises provisions concerning novelty and nonobvious subject matter. Sets forth derived patent provisions. Replaces: (1) interference proceedings with derivation proceedings, and (2) the Board of Patent Appeals and Interferences with the Patent Trial and Appeal Board (the Board). Modifies the earlier inventor to file defense to infringement. Allows a person who is not the patent owner to request to cancel as unpatentable one or more claims of patent by filing a petition with the U.S. Patent and Trademark Office (USPTO) to institute: (1) post-grant review on any ground that could be raised under specified provisions relating to invalidity of the patent or any claim, and (2) inter partes review (replaces inter partes reexamination procedures) on specified novelty and nonobvious subject matter grounds based on prior art consisting of patents and printed publications. Prohibits the USPTO Director (Director) from authorizing: (1) inter partes review unless information in the petition and any response shows a substantial new question of patentability exists; or (2) post-grant review unless information in the petition, if not rebutted, would demonstrate that it is more likely than not that at least one of the challenged claims is unpatentable, or unless such petition raises a novel or unsettled legal question important to other patents or applications. Allows: (1) preissuance submissions by third parties, and (2) citations of prior art and written statements by any person at any time. Allows appeals to the U.S. Court of Appeals for the Federal Circuit (CAFC) from specified Board decisions, including examinations, reexaminations, post-grant and inter partes reviews, and derivation proceedings. Sets forth: (1) USPTO fee setting authority, (2) reduced fees for qualified small entities and micro entities, and (3) filing fees and other specified fees. Deems any strategy for reducing, avoiding, or deferring tax liability insufficient to differentiate a claimed invention from the prior art when evaluating specified conditions of patentability. Revises and adds provisions addressing: (1) false marking actions, (2) virtual markings, (3) best mode requirements, (4) supplemental examinations, and (5) invention-related royalties given to small businesses when a nonprofit organization has a funding agreement with the federal government. Requires the Director to establish a four-year transitional post-grant review proceeding for reviewing the validity of covered business-method patents. Denies state courts jurisdiction over legal actions relating to patents, plant variety protection, or copyrights. Grants the CAFC exclusive jurisdiction of appeals relating to patents or plant variety protection. Establishes the USPTO Public Enterprise Fund (replaces the Appropriation Account). Requires the Director to establish at least three U.S. satellite offices for the USPTO. Allows the Director to establish a Patent Ombudsman Program. Authorizes the USPTO to establish prioritized examination of applications important to the economy or national competitiveness.

Keeping the Pledge on Immigration Act of 2011

United States · United States Congress · 30 March 2011

Keeping the Pledge on Immigration Act of 2011 - Directs the Secretary of Defense (DOD), at the request of the Governor of Arizona, California, New Mexico, or Texas, to deploy additional members of the National Guard along the border of the requesting state and Mexico until the Secretary of Homeland Security (DHS) (Secretary) certifies that the federal government has achieved operational control of the border. Limits total deployment at any one time to 4,000 members of the National Guard unless additional Guard members are determined to be necessary. Requires complete implementation of the automated entry and exit control system by September 30, 2015. Directs the Secretary of State to consult with the Secretary regarding DHS review of high-risk visa applications. Clear Law Enforcement for Criminal Alien Removal Act of 2011 or the CLEAR Act of 2011 - States that: (1) state and local law enforcement personnel, in the course of their routine duties, have the inherent authority to investigate, apprehend, or transfer to federal custody aliens in the United States (including interstate transportation of such aliens to detention centers) in order to assist in the enforcement of U.S. immigration laws; and (2) effective two years after enactment of this Act, a state that has in effect a statute, policy, or practice prohibiting such law enforcement assistance shall not receive certain federal incarceration assistance. Provides for the listing of immigration violators in the National Crime Information Center database. Directs states and localities to provide the Secretary with specified information about apprehended aliens who are believed to be in violation of U.S. immigration laws. Provides federal reimbursement for related state and local costs. (States that such provision shall not require state or local enforcement officials to provide DHS with information related to a victim of a crime or witness to a criminal offense.) Directs the Secretary to make grants to states and political subdivisions that enforce immigration laws in the course of their routine law enforcement duties for special equipment and facilities related to arresting, detaining, or transporting illegal aliens. Directs the Secretary to: (1) construct or acquire 20 additional detention facilities for aliens detained pending removal (or a decision on removal), and (2) consider the transfer of military installations under base closure laws for such purposes. Amends the Immigration and Nationality Act regarding illegal aliens apprehended by state or local authorities to provide for: (1) federal custody upon state or local request, and (2) state or local compensation for related incarceration and transportation costs. Directs the Attorney General or the Secretary to ensure that the detention of an alien subject to removal is in an adequate state or local prison, detention center, or other comparable facility prior to his or her removal examination. Directs the Secretary to establish immigration-related training for state and local personnel. Provides: (1) personal liability immunity to the same extent as corresponding federal immunity for state or local personnel enforcing immigration laws within the scope of their duties under this Act, and (2) civil rights money damage immunity for state or local agencies enforcing immigration laws unless their personnel violated criminal law in such enforcement. Continues the institutional removal program (IRP), which shall be expanded to all states. Authorizes state or local detention of an illegal alien after completion of such alien's prison sentence for: (1) up to 14 days to facilitate federal transfer, or (2) until transfer to the U.S. Immigration and Customs Enforcement. Authorizes appropriations for FY2012 and subsequent fiscal years for the state criminal alien assistance program (SCAAP).

Puerto Rico Hospital HITECH Amendments of 2011

United States · United States Congress · 30 March 2011

Puerto Rico Hospital HITECH Amendments of 2011 - Amends title XVIII (Medicare) of the Social Security Act to apply Medicare HITECH (Health Information Technology for Economic and Clinical Health Act) payments to subsection (d) hospitals in Puerto Rico. (Generally, a subsection [d] hospital is an acute hospital, particularly one that receives payments under Medicare's inpatient prospective payment system [IPPS] when providing covered inpatient services to eligible beneficiaries.) Requires specified budget neutrality adjustments for FY2011-FY2012 and subsequent fiscal years so that estimated aggregate incentive payments for adoption and meaningful use of certified electronic health record (EHR) technology are not increased as a result of this Act.

Agriculture Education Freedom Act

United States · United States Congress · 30 March 2011

Agriculture Education Freedom Act - Amends the Internal Revenue Code to exclude from the gross income of an individual any gain from the sale of any animal raised and sold by such individual as part of his or her participation in the 4-H program under the Cooperative State Research, Education, and Extension Service of the Department of Agriculture, the Future Farmers of America, any tax-exempt similar organization, or any program of a tax-exempt educational organization.

To amend the Internal Revenue Code of 1986 to modify the application of the tonnage tax on certain vessels.

United States · United States Congress · 30 March 2011

Amends the Internal Revenue Code to modify the alternative tax on qualifying shipping activities to treat a corporation electing such tax as continuing to use a qualifying vessel in the U.S. foreign trade during any period of use in the U.S. domestic trade, thus eliminating the 30 day limitation on operating in U.S. domestic trade under current law.

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 · 30 March 2011

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.

Death Tax Repeal Permanency Act of 2011

United States · United States Congress · 30 March 2011

Death Tax Repeal Permanency Act of 2011 - 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 a $5 million lifetime gift tax exemption.

Proposing an amendment to the Constitution of the United States requiring that the Federal budget be balanced.

United States · United States Congress · 30 March 2011

Constitutional Amendment - Prohibits outlays for a fiscal year (except those for repayment of debt principal) from exceeding receipts for that fiscal year (except those derived from borrowing). Prohibits outlays from exceeding 18% of the gross domestic product (GDP) for the calendar year ending before the beginning of such fiscal year. Authorizes Congress to provide for suspension of the imposed limitations for any fiscal year for which two-thirds of each chamber shall provide, by a roll call vote, for a specific excess of outlays over receipts or over 18% of such GDP for such calendar year. Prohibits any bill to levy a new tax or increase the rate of any tax from becoming law unless approved by a two-thirds roll call vote of each chamber. Requires a two-thirds roll call vote of each chamber to increase the public debt limit. Grants Members of Congress standing and a cause of action to seek judicial enforcement of this article when authorized to do so by a petition signed by one-third of the Members of either chamber. Prohibits a federal or state court from ordering any increase in revenue to enforce this article. Authorizes Congress to waive these provisions when a declaration of war is in effect.

Proposing an amendment to the Constitution of the United States to control Federal spending.

United States · United States Congress · 30 March 2011

Constitutional Amendment - Prohibits federal outlays for a fiscal year (except those for repayment of debt principal) from exceeding 18% of the gross domestic product (GDP) of the United States for the most recent calendar year ending before the beginning of such fiscal year, unless two-thirds of each chamber provides for a specific increase of outlays above this amount. Denies courts jurisdiction to consider any claim or question arising out of this amendment or any authority to issue any judgment, decree, or other remedial order relating to it.

Providing for consideration of the bill (H.R. 658) to amend title 49, United States Code, to authorize appropriations for the Federal Aviation Administration for fiscal years 2011 through 2014, to streamline programs, create efficiencies, reduce waste, and improve aviation safety and capacity, to provide stable funding for the national aviation system, and for other purposes.

United States · United States Congress · 30 March 2011

Sets forth the rule for consideration of the bill (H.R. 658) to amend title 49, United States Code, to authorize appropriations for the Federal Aviation Administration for fiscal years 2011 through 2014, to streamline programs, create efficiencies, reduce waste, and improve aviation safety and capacity, to provide stable funding for the national aviation system.

Short Line Railroad Rehabilitation and Investment Act of 2011

United States · United States Congress · 29 March 2011

Short Line Railroad Rehabilitation and Investment Act of 2011 - Amends the Internal Revenue Code, with respect to the tax credit for railroad track maintenance, to: (1) expand the types of maintenance expenditures eligible for such credit, and (2) extend such credit through 2017.

Wetlands Conservation Investment Act of 2011

United States · United States Congress · 29 March 2011

Wetlands Conservation Investment Act of 2011 - Amends the Internal Revenue Code to treat gain or loss from the sale or exchange of a mitigation bank credit by the sponsor of the mitigation bank (i.e., the wetland, stream, or other aquatic resource area that has been restored, established, enhanced, or preserved for the purpose of providing compensation for unavoidable impacts to aquatic resources) who earned such credit as the sale or exchange of a capital asset held for more than one year (thus allowing preferential tax treatment of such gain or loss). Exempts from tax withholding requirements any gain from sales of mitigation bank credits.

A resolution expressing the sense of the Senate that Congress should reject any proposal for the creation of a system of global taxation and regulation.

United States · United States Congress · 29 March 2011

Expresses the sense of the Senate that Congress should reject any proposal for the creation of: (1) innovative financing mechanisms or global taxes; (2) an international system of government bailouts for the financial sector; (3) a global cap-and-trade system or other climate regulations that would punish businesses in, and limit the competitiveness of, the United States; and (4) a global tax system that would violate U.S. sovereignty.

Promotion and Expansion of Private Employee Ownership Act of 2011

United States · United States Congress · 29 March 2011

Promotion and Expansion of Private Employee Ownership Act of 2011 - Amends the Internal Revenue Code to: (1) extend to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer securities to an S corporation-sponsored employer stock ownership plan (ESOP); and (2) allow a tax deduction for 50% of the interest incurred on loans to S corporation-sponsored ESOPs for the purchase of employer securities. Directs the Secretary of the Treasury to establish the S Corporation Employee Ownership Assistance Office to foster increased employee ownership of S corporations. Amends the Small Business Act to define "ESOP business concern" and allow such a concern to continue to qualify for loans, preferences, and other programs under such Act.

To amend the Internal Revenue Code of 1986 to eliminate certain tax benefits relating to abortion.

United States · United States Congress · 29 March 2011

Amends the Internal Revenue Code to disallow: (1) a medical tax deduction for the expenses of an abortion, (2) the refundable tax credit for premiums paid under a qualified health plan which provides coverage for an abortion, and (3) the tax credit for the expenses of a small employer health insurance plan if such plan includes coverage for an abortion. Includes in the gross income of participants in flexible spending arrangements, Archer Medical Savings Accounts (MSAs), and health savings accounts (HSAs) any reimbursements or payments for an abortion. Exempts from the application of this Act expenses for: (1) abortions for pregnancies resulting from rape or incest or in cases where a woman suffers from a physical disorder, injury, or illness that would endanger her life if an abortion were not performed, and (2) the treatment of any infection, injury, disease, or disorder that was caused by or exacerbated by the performance of an abortion.

Small BREW Act

United States · United States Congress · 29 March 2011

Small Brewer Reinvestment and Expanding Workforce Act or the Small BREW Act - Amends the Internal Revenue Code to reduce the rate of the excise tax on beer produced within or imported into the United States for brewers who produce not more than 6 million barrels of beer a year.

DEPARTMENT OF THE INTERIOR, ENVIRONMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2012

United States · United States Senate · 28 March 2011

[H.A.S.C. No. 112-28] NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 2012 AND OVERSIGHT OF PREVIOUSLY AUTHORIZED PROGRAMS BEFORE THE COMMITTEE ON ARMED SERVICES HOUSE OF REPRESENTATIVES ONE HUNDRED TWELFTH CONGRESS FIRST SESSION

United States · United States House of Representatives · 17 March 2011

LEGISLATIVE BRANCH APPROPRIATIONS FOR FISCAL YEAR 2012

United States · United States Senate · 17 March 2011

AGRICULTURE, RURAL DEVELOPMENT, FOOD AND DRUG ADMINISTRATION, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2012

United States · United States Senate · 17 March 2011

DEPARTMENT OF DEFENSE AUTHORIZATION FOR APPROPRIATIONS FOR FISCAL YEAR 2012 AND THE FUTURE YEARS DEFENSE PROGRAM

United States · United States Senate · 17 March 2011

Senator Paul Simon Water for the World Act of 2011

United States · United States Congress · 17 March 2011

Senator Paul Simon Water for the World Act of 2011 - Calls for the United States to help undertake a global effort to bring sustainable access to clean water and sanitation to poor people throughout the world. Amends the Foreign Assistance Act of 1961 to direct the Administrator of the United States Agency for International Development (USAID) to designate a Senior Advisor for Water, who shall: (1) implement the Senator Paul Simon Water for the Poor Act of 2005; (2) develop and oversee implementation, in high priority countries, of country-specific water strategies and expertise to enable the goal of providing 100 million additional people with sustainable access to safe water and sanitation through direct funding, development activities, and partnerships within six years of this Act's enactment; (3) place primary emphasis on providing safe, affordable, and sustainable drinking water, sanitation, and hygiene in a manner that is consistent with sound water resource management principles; and (4) integrate water strategies with country-specific or regional food security strategies. Requires the Secretary of State, in order to increase the capacity of the Department of State to address international issues regarding safe water, sanitation, integrated river basin management, and other international water programs, to establish a Special Coordinator for International Water to: (1) oversee and coordinate U.S. diplomatic policy with respect to global freshwater issues; and (2) ensure that international freshwater issues are represented within the U.S. government and in key diplomatic, development, and scientific efforts with other nations and multilateral organizations. Amends the Senator Paul Simon Water for the Poor Act of 2005 to require such Special Coordinator to ensure that the safe water and sanitation strategy is integrated into any review or development of a federal strategy for global development, health, or food security that sets forth the U.S. mission for global development, guidelines for assistance programs, and how development policy will be coordinated with policies governing trade, immigration, and other relevant international issues. Requires the safe water and sanitation strategy to include: (1) an assessment of U.S. foreign assistance allocated to the drinking water and sanitation sector during the three previous fiscal years, including assessing whether U.S. efforts are supporting the goal of enabling first-time access to safe water and sanitation on a sustainable basis for 100 million people in high priority countries; (2) recommendations on actions needed to achieve such goals and support the United Nation's Millennium Development Goal on access to safe drinking water; and (3) an assessment of best practices for mobilizing and leveraging the capacity of business, governments, organizations, and civil society in forming public-private partnerships that measurably increase access to safe, affordable, drinking water sanitation. Requires the Secretary and the Administrator to establish a program to build the capacity of host country institutions and officials responsible for water and sanitation in countries that receive assistance to provide safe water and sanitation under the Foreign Assistance Act of 1961. Authorizes the Secretary and the Administrator to establish such program in additional countries if the receipt of such capacity building would be beneficial for promoting access to safe drinking water and sanitation, with due consideration given to good governance. Requires the USAID Mission Director for each country receiving a high priority designation and for each region containing a country receiving such designation to report annually to Congress on the status of: (1) designating safe drinking water and sanitation as a strategic objective; and (2) integrating the water strategy into a food security strategy. Expands the list of activities that may be supported by assistance furnished by the President for programs in developing countries to provide affordable and equitable access to safe water and sanitation. Requires the report regarding water for peace and security to include an assessment of political tensions over water sources and a multidisciplinary assessment of the expected impacts of changes to water supplies in 10, 25, and 50 years. Requires the Comptroller General to report on the effectiveness and efficiency of U.S. efforts to provide safe water and sanitation for developing countries.

Building and Upgrading Infrastructure for Long-Term Development

United States · United States Congress · 17 March 2011

Building and Upgrading Infrastructure for Long-Term Development - Establishes the American Infrastructure Financing Authority (AIFA) as a wholly-owned government corporation, headed by a Chief Executive Officer and managed by a Board of Directors, which shall provide direct loans and loan guarantees to facilitate transportation, water, or energy infrastructure projects. Requires infrastructure projects assisted under this Act to have costs that are reasonably anticipated to equal or exceed $100 million ($25 million for rural infrastructure projects). Sets forth special requirements for infrastructure projects in rural areas. Establishes an Office of Rural Assistance to provide technical assistance in the development and financing of rural infrastructure projects. Establishes an Office of Special Inspector General to conduct, supervise, and coordinate audits and investigations of the business activities of AIFA. Prohibits financial assistance from AIFA for any private project for which no public benefit is created. Sets forth terms for loans or loan guarantees for infrastructure projects and for the repayment of such loans. Requires an annual independent audit of AIFA finances. Requires the Chief Executive Officer of AIFA to: (1) establish fees with respect to loans and loan guarantees that are sufficient to cover AIFA's administrative costs, and (2) take actions to make AIFA a self-sustaining entity, with administrative and federal credit subsidy costs fully funded by fees and risk premiums on loans and loan guarantees. Amends the Internal Revenue Code to extend through 2012 the exemption from alternative minimum tax (AMT) for tax-exempt private activity bonds.

Hydropower Renewable Energy Development Act of 2011

United States · United States Congress · 17 March 2011

Hydropower Renewable Energy Development Act of 2011 - Includes hydroelectric energy generated in the United States by a hydroelectric facility within the definition of "renewable energy" for purposes of any federal program or standard. Amends the Internal Revenue Code to: (1) classify certain hydropower production facilities as renewable resources for purposes of the tax credit for producing electricity from renewable resources, (2) eliminate the one-half reduction in the tax credit rate for hydropower and marine and hydrokinetic renewable energy facilities, and (3) allow accelerated depreciation of equipment that produces electricity from marine and hydrokinetic renewable resources and from hydropower.

American Shipping Reinvestment Act of 2011

United States · United States Congress · 17 March 2011

American Shipping Reinvestment Act of 2011 - Amends the Internal Revenue Code to: (1) repeal shipping investment withdrawal tax rules; and (2) allow U.S. corporate shareholders an election to deduct dividends attributable to foreign base company shipping income received from a controlled foreign corporation.

Fiscal Accountability and Transparency in Infrastructure Spending Act of 2011

United States · United States Congress · 17 March 2011

Fiscal Accountability and Transparency in Infrastructure Spending Act of 2011 - Requires each executive agency to obtain a life-cycle cost analysis for each major infrastructure project prior to obligating funds. Defines "life-cycle cost analysis" as a process for evaluating the total economic worth of an infrastructure project by analyzing specified costs over a minimum 50-year period. Authorizes the use of alternate infrastructure type bidding procedures for awarding contracts for projects on the National Highway System and for major infrastructure projects. Requires the Secretary of Transportation to require states to utilize the Mechanistic-Empirical Pavement Design Guide (developed under the National Cooperative Highway Research Program Project I-37A) for the initial design phase of all authorized highway projects.

A resolution expressing the sense of the Senate on the importance of strengthening investment relations between the United States and Brazil.

United States · United States Congress · 17 March 2011

Expresses the sense of the Senate that: (1) the U.S. government and the government of Brazil should continue to develop their relationship, and (2) during the President's March 2011 visit to Brazil he should propose to his Brazilian counterpart that the United States and Brazil begin negotiations for a bilateral tax treaty that is consistent with U.S. tax treaty practices and reflects internationally recognized tax policy principles.

Fiscal Responsibility and Retirement Security Act of 2011

United States · United States Congress · 17 March 2011

Fiscal Responsibility and Retirement Security Act of 2011 - Repeals provisions of the Public Health Service Act enacted under the Patient Protection and Affordable Care Act (entitled the Community Living Assistance Services and Supports Act or the CLASS Act) which establish a national, voluntary insurance program for purchasing community living assistance services and supports in order to provide individuals with functional limitations with tools that will allow them to maintain their personal and financial independence and live in the community. Amends the Deficit Reduction Act of 2005 to repeal provisions providing appropriations for the National Clearinghouse for Long-Term Care Information through FY2015.

To renew the authority of the Secretary of Health and Human Services to approve demonstration projects designed to test innovative strategies in State child welfare programs.

United States · United States Congress · 17 March 2011

Amends title XI of the Social Security Act to renew through FY2016 the authority of the Secretary of Health and Human Services (HHS) to authorize states to conduct child welfare program demonstration projects likely to promote the objectives of part B (Child and Family Services) or E (Foster Care and Adoption Assistance) of title IV of the Social Security Act (SSA). Includes among the demonstration projects that may be approved any designed to: (1) identify and address barriers that result in delays to kinship guardianship for children in foster care, (2) provide early intervention and crisis intervention services that safely reduce out-of-home placements and improve child outcomes, or (3) identify and address domestic violence that endangers children and results in the placement of children in foster care. Prohibits the Secretary from authorizing a demonstration project if the state fails to provide health insurance coverage to any child with special needs for whom there is in effect a kinship guardianship agreement between the state and the adoptive parent or parents. Requires the Secretary, in assessing a demonstration project application submitted by a state in which a court order is in effect which has determined that the state's child welfare program has failed to comply with part B or E of SSA title IV, or with the U.S. Constitution, to take into consideration the state's ability to implement an approved corrective action. Requires any demonstration project application to include: (1) an accounting of any additional federal, state, local, and private investments made during the two fiscal years preceding the application to provide project services; and (2) an assurance that the state will provide an accounting of the same spending for each year of an approved project. Requires the mandatory project evaluation by an independent contractor to use an approved evaluation design which provides for a comparison of the amounts of federal, state, local and private investments in the project services, by service type, with the amount of the investments during the period of the project. Requires the evaluation design also to compare the outcomes for all children and families under the project who come to the attention of the state's child welfare program, either through a report of abuse or neglect or through the provision of project services.

LEAVE Act

United States · United States Congress · 17 March 2011

Loophole Elimination and Verification Enforcement Act or the LEAVE Act - Revises immigration- and alien-related provisions regarding: (1) alien smuggling and related offenses, (2) identity security, (3) birthright citizenship, (4) housing and homeowneship, (5) taxes and social security, (6) employee verification, (7) financial services, (8) border and law enforcement, (9) state and local government authority, and (10) in-state tuition.

National Language Act of 2011

United States · United States Congress · 17 March 2011

National Language Act of 2011 - Makes English the official language of the U.S. government. Requires the government to: (1) conduct its official business in English, including publications, income tax forms, and informational materials; and (2) preserve and enhance the role of English as the official language of the United States. Provides that no person has a right, entitlement, or claim to have the government act, communicate, perform, or provide services or materials in any other language, unless specifically stated in applicable law. Provides that this Act is inapplicable to the use of a language other than English for religious purposes, for training in foreign languages for international communication, or in school programs designed to encourage students to learn foreign languages. Allows the U.S. government to provide interpreters for persons over age 62. Repeals provisions of the Voting Rights Act of 1965 regarding bilingual election requirements and regarding congressional findings of voting discrimination against language minorities, prohibition of English-only elections, and other remedial measures. Amends the Immigration and Nationality Act to require that all public ceremonies in which the oath of allegiance is administered pursuant to such Act be conducted solely in English. Prohibits this Act from preempting any state law.

American Health Security Act of 2011

United States · United States Congress · 17 March 2011

American Health Security Act of 2011 - Establishes the State-Based American Health Security Program to provide every U.S. resident who is a U.S. citizen, national, or lawful resident alien with health care services. Requires each participating state to establish a state health security program. Eliminates benefits under: (1) titles XVIII (Medicare), XIX (Medicaid), and XXI (Children's Health Insurance) (CHIP, formerly known as SCHIP) of the Social Security Act; (2) the Federal Employees Health Benefits Program; and (3) TRICARE. Repeals provisions of the Patient Protection and Affordable Care Act (PPACA) related to health insurance coverage, including provisions concerning state health insurance exchanges. Requires each state health security program to prohibit the sale of health insurance in that state that duplicates benefits provided under the program. Establishes the American Health Security Standards Board to: (1) develop policies, procedures, guidelines and requirements to carry out this Act; (2) establish uniform reporting requirements and quality performance standards; (3) provide for an American Health Security Advisory Council and an Advisory Committee on Health Professional Education; and (4) establish a national health security budget specifying the total federal and state expenditures to be made for covered health care services. Establishes the American Health Security Quality Council to: (1) review and evaluate practice guidelines, standards of quality, performance measures, and medical review criteria; and (2) develop minimum competence criteria. Establishes the Office of Primary Care and Prevention Research within the Office of the Director of the National Institutes of Health (NIH). Creates the American Health Security Trust Fund and appropriates to it specified tax liabilities and current health program receipts, including premium assistance credits under PPACA.

GSE Bailout Elimination and Taxpayer Protection Act

United States · United States Congress · 17 March 2011

GSE Bailout Elimination and Taxpayer Protection Act - Sets a deadline for the Director of the Federal Housing Finance Agency (FHFA) to terminate the conservatorship of either the Federal National Mortgage Association (Fannie Mae) or the Federal Home Loan Mortgage Corporation (Freddie Mac) if the Director determines that it is financially viable. (Refers to both Fannie Mae and Freddie Mac as enterprises [government-sponsored enterprises, or GSEs].) Requires the Director to appoint the FHFA immediately as receiver of either enterprise if it is found not to be financially viable. Amends the Federal Housing Enterprises Financial Safety and Soundness Act of 1992 (FHEFSSA) to repeal: (1) its housing goals, and (2) the housing trust fund. Amends the Housing and Community Development Act of 1992 to restrict the authority of an enterprise to acquire mortgage assets following its emergence from conservatorship. Repeals certain temporary, general, and permanent high-cost area increases to conforming loan limits. Establishes new conforming loan limits. Amends FHEFSSA to require the Director to require each enterprise to charge a guarantee fee, in connection with any mortrgage guaranteed after a specified three-year period, in an amount equivalent to that which the enterprise would charge if it were held to the same capital standards as private banks or financial institutions. Amends the Federal National Mortgage Association Charter Act (FNMACA) and the Federal Home Loan Mortgage Corporation Act (FHLMCA) to prohibit reduction in the rate of dividends paid on each enterprise's Variable Liquidation Preference Senior Preferred Stock. Amends FHEFSSA to require the Director to establish minimum levels of capital for the enterprises, including levels in excess of such minimums as necessary or appropriate in light of an enterprise's particular circumstances. Authorizes the Director to deem failure of an enterprise to maintain revised minimum capital levels to constitute an unsafe and unsound condition. Amends FNMACA and FHLMCA to: (1) prohibit the enterprises from purchasing mortgages if the mortgagor has paid less than the specified minimum downpayment; and (2) require the enterprises to pay state and local taxes. Repeals the exemption of mortgage-backed securities and subordinate obligations of Fannie Mae, as well as mortgage-backed securities of Freddie Mac, from regulation by the Securities and Exchange Commission (SEC), thus subjecting such securities and obligations to SEC regulation. Prescribes a deadline and procedures for the wind down of operations and dissolution of an enterprise three years after enactment of this Act.

Lead By Example Act

United States · United States Congress · 17 March 2011

Lead By Example Act - Prohibits matching contributions to the Thrift Savings Fund for Members of Congress: (1) for any pay period beginning before the date on which Congress completes action on a budget resolution for the fiscal year in which the first day of such pay period occurs; and (2) unless the deficit for such fiscal year (as set forth in the budget resolution) is less than the deficit for the preceding fiscal year.

Patriot Corporations of America Act of 2011

United States · United States Congress · 17 March 2011

Patriot Corporations of America Act of 2011- Grants after 2011 a preference to Patriot corporations in the evaluation of bids or proposals for federal contracts. Defines "Patriot corporation" as a corporation which: (1) produces at least 90% of its goods and services in the United States; (2) does not pay its its management-level employees at a rate more than 10,000% of the compensation of its lowest paid employee; (3) conducts at least 50% of its research and development in the United States; (4) contributes at least 5% of its payroll to a portable pension fund for its employees; (5) pays at least 70% of its employees' health insurance costs; (6) maintains a policy of neutrality in employee organizing drives; (7) provides full differential salary and insurance benefits for all National Guard and Reserve employees who are called to active duty; and (8) has not violated federal regulations, including regulations relating to the environment, workplace safety, labor relations, and consumer protections. Amends the Internal Revenue Code to: (1) reduce the income tax rate for Patriot corporations; (2) reclassify foreign corporations created or organized to avoid federal taxation as domestic corporations for income tax purposes; and (3) increase, for the period between January 1, 2011, and December 31, 2012, the income tax rate for individual taxpayers with adjusted gross incomes of $500,000 or more ($1 million or more for joint returns).

Welfare Reform Act of 2011

United States · United States Congress · 17 March 2011

Welfare Reform Act of 2011 - Welfare Reform Restoration Act - Amends part A (Temporary Assistance for Needy Families) (TANF) of title IV of the Social Security Act to revise the TANF program by: (1) eliminating the temporary modification of the caseload reduction credit, and (2) reducing funding of state family assistance grants. Amends the Food and Nutrition Act of 2008 to: (1) restore its former name, the Food Stamp Act of 1977, and restore its text as if the Food, Conservation, and Energy Act of 2008 had not been enacted; (2) rename supplemental nutrition assistance program benefits as the food stamp program; (3) revise work requirements for the food stamp program; and (4) require able-bodied work eligible adult members of a family unit to participate in a work activation program during a full month of participation in the food stamp program, fulfilling specified levels of work activity during that month. (Work activation means, not employment, but supervised job search, community service activities, education and job training, workfare, or drug and alcohol treatment.) Specifies a financial reward for any state that reduces its food stamp caseload below calendar 2006 levels. Requires the President to include means-tested welfare spending in every budget submission. Amends the Congressional Budget and Impoundment Control Act of 1974 and the Congressional Budget Act of 1974 to define and establish an aggregate cap for means-tested welfare spending. Directs the Secretary of Health and Human Services (HHS) to provide grants to states to reward reductions in poverty and government dependence and increases in self-sufficiency. Prohibits the expenditure for abortions, with certain exceptions, of any funds authorized or appropriated by federal law, and funds in any trust fund to which funds are authorized or appropriated by federal law. Prohibits funding for health benefits plans that cover abortion. Prohibits the allowance of any tax credit with respect to amounts paid or incurred for an abortion or with respect to amounts paid or incurred for a health benefits plan (including premium assistance) that includes coverage of abortion.

To amend the Clean Air Act to include algae-based biofuel in the renewable fuel program and amend the Internal Revenue Code of 1986 to include algae-based biofuel in the cellulosic biofuel producer credit.

United States · United States Congress · 17 March 2011

Amends the Clean Air Act to include algae-based biofuel in the renewable fuel program. Defines "algae-based biofuel," for purposes of such Act, as liquid fuel derived from the biomass of single- or multi-cellular organisms which are inherently aquatic and classified as non-vascular plants and that have lifecycle greenhouse gas emissions that are at least 60% less than the baseline for such emissions. Amends the Internal Revenue Code to: (1) expand the definition of cellulosic biofuel to include algae-based biofuel for purposes of the cellulosic biofuel producer tax credit; and (2) allow accelerated depreciation of property used to produce algae-based biofuel. Defines "algae-based biofuel" as any liquid fuel which is produced from the biomass of an algal organism (i.e., an organism that is primarily aquatic and classified as a non-vascular plant).

Religious Freedom Peace Tax Fund Act of 2011

United States · United States Congress · 17 March 2011

Religious Freedom Peace Tax Fund Act of 2011 - Directs the Secretary of the Treasury to establish in the Treasury the Religious Freedom Peace Tax Fund for the deposit of income, gift, and estate taxes paid by or on behalf of taxpayers: (1) who are designated conscientious objectors opposed to participation in war in any form based upon their sincerely held moral, ethical, or religious beliefs or training (within the meaning of the Military Selective Service Act); and (2) who have certified their beliefs in writing to the Secretary. Requires that: (1) amounts deposited in the Fund be allocated annually to any appropriation not for a military purpose, (2) the Secretary report to the House and Senate Appropriations Committees on the total amount transferred into the Fund during the preceding fiscal year and the purposes for which such amount was allocated, and (3) the privacy of individuals using the Fund be protected. Expresses the sense of Congress that any revenue increase resulting from the creation of the Fund be allocated in a manner consistent with its purposes.

Artist-Museum Partnership Act of 2011

United States · United States Congress · 17 March 2011

Artist-Museum Partnership Act of 2011 - Amends the Internal Revenue Code to allow taxpayers who create literary, musical, artistic, or scholarly compositions or similar property a fair market value (determined at the time of contribution) tax deduction for contributions of such properties, the copyrights thereon, or both, to certain tax-exempt organizations, if such properties are properly appraised and are donated no sooner than 18 months after their creation. Limits the amount of such deduction based upon the donor's artistic adjusted gross income, as defined by this Act.

Repeal Ethanol Subsidies Today Act of 2011

United States · United States Congress · 17 March 2011

Repeal Ethanol Subsidies Today Act of 2011 - Amends the Internal Revenue Code to provide for the immediate repeal (the current expiration date is December 31, 2011) of the income and excise tax credits for alchol fuel mixtures (ethanol).

Small Business Start-up Savings Accounts Act of 2011

United States · United States Congress · 17 March 2011

Small Business Start-up Savings Accounts Act of 2011 - Amends the Internal Revenue Code to allow businesses with 500 or fewer employees to establish small business start-up savings accounts for the payment of certain business expenses, including the purchase of equipment or facilities, marketing, training, incorporation, and accounting fees. Requires all distributions from such accounts for payment of business expenses to be completed within five years after the first account distribution. Allows a tax deduction for contributions to a start-up savings account, limited to the lesser of: (1) $10,000, or (2) $150,000 reduced by the aggregate account contributions for all taxable years. Excludes distributions from such accounts from gross income for income tax purposes. Imposes an excise tax on excess contributions to and for nonqualified distributions from such accounts.

K-IRA Act

United States · United States Congress · 17 March 2011

Kids IRA Act of 2011 or the K-IRA Act - Amends the Internal Revenue Code to establish a tax-exempt individual retirement account for taxpayers under age 26, to be known as a young savers account. Treats such accounts as Roth individual retirement accounts for income tax purposes. Allows an income-based tax deduction for contributions to such accounts, up to $5,000 in any taxable year.

CRE Act of 2011

United States · United States Congress · 17 March 2011

Community Recovery and Enhancement Act of 2011 or the CRE Act of 2011 - Amends the Internal Revenue Code to allow a tax deduction for payments made to reduce debt on eligible commercial property. Limits the amount of such deduction to the lesser of: (1) 50% of the excess of the amount of qualified debt secured by such property, (2) 50% of the fair market value of such property, (3) $10 million, or (4) the adjusted basis of such property at the close of the taxable year. Defines "eligible commercial property" as any commercial real property if: (1) the amount of the qualified indebtedness secured by such property is at least 85% of the fair market value of the property, or (2) such property is, or is reasonably expected to be, treated as being in an in-substance foreclosure by the Comptroller of the Currency. Denies a tax deduction for debt reduction payments that are debt-financed. Requires a recapture in income of tax deduction amounts allowed by this Act if additional indebtedness is incurred within three years after a qualified debt reduction payment is made.

THE AGENCY FOR INTERNATIONAL DEVELOPMENT AND THE MILLENNIUM CHALLENGE CORPORATION: FISCAL YEAR 2012 BUDGET REQUESTS AND FUTURE DIRECTIONS IN FOREIGN ASSISTANCE

United States · United States House of Representatives · 16 March 2011

[H.A.S.C. No. 112-26] NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 2012 AND OVERSIGHT OF PREVIOUSLY AUTHORIZED PROGRAMS

United States · United States House of Representatives · 16 March 2011

THE FISCAL YEAR 2012: DEPARTMENT OF ENERGY AND NUCLEAR REGULATORY COMMISSION BUDGETS

United States · United States House of Representatives · 16 March 2011

DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 2012

United States · United States Senate · 16 March 2011

DEPARTMENT OF THE INTERIOR, ENVIRONMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2012

United States · United States Senate · 16 March 2011

Impact Aid Timely Repayment Act of 2011

United States · United States Congress · 16 March 2011

Impact Aid Timely Repayment Act of 2011 - Amends title VIII (Impact Aid) of the Elementary and Secondary Education Act of 1965 to require the Secretary of Education to complete Impact Aid payments to eligible local educational agencies (LEAs) within three fiscal years of their appropriation. (The Impact Aid program compensates LEAs for the financial burden of federal activities affecting their school districts.)

A bill to amend the Internal Revenue Code of 1986 to modify the tax rate for excise tax on investment income of private foundations.

United States · United States Congress · 16 March 2011

Amends the Internal Revenue Code to: (1) reduce from 2% to 1.39% the excise tax rate on the net investment income of tax-exempt private foundations, and (2) repeal the 1% reduction in such tax rate for private foundations that meet certain distribution requirements.