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Bill· HRH.R. 4449 (109th)referred
United States · United States Congress · 6 December 2005
Consumer Energy Assistance and Fairness Act of 2005 - Amends the Internal Revenue Code to impose an excise tax on certain integrated oil companies for 50% of their annual net windfall profit. Defines "windfall profit" as the excess of the removal price (sales price) of a barrel of taxable crude oil over its adjusted base price (i.e., $40 per barrel, adjusted for inflation). Terminates such tax three years after the enactment of this Act. Allows a tax deduction for any windfall profit tax paid under this Act. Allows a $1,000 tax credit for the purchase of a fuel-efficient motor vehicle (i.e., a vehicle with a fuel economy rating of not less than 30 miles per gallon). Establishes in the Treasury an Energy Assistance Trust Fund to: (1) make grants under the Low-Income Gasoline Assistance Program Act; and (2) carry out the Low-Income Home Energy Assistance Act of 1981. Appropriates to such Fund tax windfall profit tax revenues generated by this Act. Low-Income Gasoline Assistance Program Act - Directs the Secretary of Health and Human Services to make grants to states to establish emergency assistance programs to enable eligible low-income households to purchase gasoline. Amends part A (Temporary Assistance for Needy Families) (TANF) of title IV of the Social Security Act to authorize a state to use funds from any TANF grant to carry out a low-income gasoline assistance program.
Bill· HRH.R. 4438 (109th)open
United States · United States Congress · 6 December 2005
Gulf Coast Recovery Act of 2005 - Authorizes the President to provide assistance under the Robert T. Stafford Disaster Relief and Emergency Assistance Act (the Stafford Act) to reimburse an eligible state or local government 75% of the eligible expenses incurred between January 1 and June 30, 2006, for base pay and overtime expenses of employees who provide essential government services for response and recovery operations with respect Hurricanes Katrina and Rita on or after August 29, 2005. Amends the Community Disaster Loan Act of 2005 to limit a disaster loan to 50% of a local government's operating budget for the fiscal year in which the disaster occurs. Sets at 100% the federal share of assistance for debris removal under the Stafford Act with respect to such hurricanes. Requires the President to contribute at least 75% of the cost of hazard mitigation measures approved under the Stafford Act in the one-year period following enactment of this Act with respect to such hurricanes. Amends the Stafford Act to double from 7.5% to 15% of the estimated aggregate amount of federal disaster relief grants to be made with respect to a major disaster the limit on the total amount of contributions the President may make for cost-effective hazard mitigation measures in the disaster area. Extends unemployment assistance in the case of an eligible individual affected by the hurricane disasters. Amends the Stafford Act to require the Director of the Federal Emergency Management Agency (FEMA) to make grants to state and local governments to: (1) purchase or improve commercially available interoperable communications equipment; (2) purchase mobile equipment to generate emergency power; and (3) train first responders and emergency personnel on how to best use such equipment effectively.
Law· HRH.R. 4440 (109th)enacted
United States · United States Congress · 6 December 2005
Gulf Opportunity Zone Act of 2005 - Amends the Internal Revenue Code to: (1) establish a Gulf Opportunity Zone (GO Zone) in areas affected by Hurricane Katrina to provide tax benefits (e.g., tax-exempt bond financing, low-income housing credits, accelerated depreciation and increased expenses of business assets, extended carrybacks of net operating losses for businesses and timber producers, and tax credits for investment in a GO Zone and for the retention of employees working in a GO Zone) for individual and businesses in those areas; (2) provide federal guarantees for certain bonds issued by the states of Alabama, Louisiana, or Mississippi; (3) establish opportunity zones in areas affected by Hurricanes Rita (Rita GO Zone) and Wilma (Wilma GO Zone) and extend tax benefits currently available in the Gulf Opportunity Zone to individuals and businesses affected by Hurricanes Rita and Wilma; and (4) authorize the Secretary of the Treasury to allow the tax deduction for traveling expenses for certain taxpayers away from home for more than a year due to a major disaster. Expresses the sense of Congress that the Secretary should designate a series of bonds or certificates as Gulf Coast Recovery Bonds in response to Hurricanes Katrina, Rita, and Wilma.
Law· HRH.R. 4436 (109th)enacted
United States · United States Congress · 6 December 2005
Authorizes the Secretary of State to provide for U.S. participation in the Regional Emerging Disease Intervention Center ("REDI Center") in Singapore. Amends the Foreign Service Act of 1980 to credit Department of State medical reimbursements to the currently available appropriation account, which shall be available for expenditure during the fiscal year received or longer as may be provided by law. Amends the Diplomatic Security Act to authorize the Secretary to not convene an Accountability Review Board to conduct an inquiry for incidents that involve serious injury, loss of life, or significant property destruction at a U.S. mission in Iraq or Afghanistan during the period of October 1, 2005 through September 30, 2009. Requires the Secretary, in the case of such an incident, to: (1) notify the appropriate congressional committees; and (2) investigate the incident and report to such committees. Increases the maximum post-differential and danger pay allowance for a Foreign Service employee to 35% of base pay. Amends the Foreign Service Act of 1980 respecting grievance procedures. Amends the Foreign Relations Authorization Act, Fiscal Year 2003 to make the International Broadcasting Bureau personal services contracting pilot program permanent, and increase personnel levels to 100. Authorizes the Department to provide in advance funds available for official residence expenses to those persons currently eligible to receive such reimbursement. Amends the United States International Broadcasting Act of 1994 to authorize the Broadcasting Board of Governors to pay the primary and secondary education costs of dependents of personnel stationed in the Commonwealth of the Northern Mariana Islands, including certain transportation costs, if the Board determines that the schools available in the Commonwealth are unable to provide an adequate education. Limits such payments to amounts similarly permitted to Department of Defense (DOD) dependents' educational expenses in the Commonwealth.
Bill· HRH.R. 4441 (109th)referred
United States · United States Congress · 6 December 2005
Recycled Highway Product Tax Act of 2005 - Amends the Internal Revenue Code to allow a business tax credit for five percent of the cost of recycled materials used in qualified highway or surface freight transfer facilities. Limits the annual amount of such credit to $15,000.
Bill· HRH.R. 4445 (109th)referred
United States · United States Congress · 6 December 2005
Allows individual taxpayers residing in the Hurricanes Katrina and Rita core disaster areas an exclusion from gross income, for federal income tax purposes, for a certain amount of their income earned in 2005 within such disaster areas.
Bill· HRH.R. 4443 (109th)referred
United States · United States Congress · 6 December 2005
Higher Education Tax Deduction Expansion Act of 2005 - Amends the Internal Revenue Code to make permanent the tax deduction for higher education tuition and related expenses and to increase the maximum amount of such deduction to $7,500.
Bill· SS. 2060 (109th)open
United States · United States Congress · 18 November 2005
Amends the District of Columbia Access Act of 1999 to authorize through FY2011 its public and private school tuition assistance programs. Redefines "eligible institution" to include any private school located in the United States. Limits federal funding for such public school and private school programs for FY2006 and each succeeding fiscal year. Requires: (1) the annual congressional reporting requirement of the Mayor of the District of Columbia to be fulfilled by August 1 each year; and (2) the report to include the number of students applying for the program and the number graduating from it.
Bill· SS. 2062 (109th)referred
United States · United States Congress · 18 November 2005
School Bus Driver Tax Fairness Act of 2005 - Amends the Internal Revenue Code to allow school buses owners a tax deduction from gross income for their trade or business expenses incurred while employed as drivers.
Bill· SS. 2052 (109th)referred
United States · United States Congress · 18 November 2005
Agricultural Business Security Tax Credit Act of 2005 - Amends the Internal Revenue Code to allow a retailer of agricultural products and chemicals or a manufacturer, formulator, or distributor of certain pesticides a business tax credit for 30 percent of costs for or related to the protection of such chemicals or pesticides, including employee security training and background checks, installation of security equipment, and computer network safeguards. Sets a $2 million annual limit on such credit and a per facility limitation of $100,000 (reduced by credits received for the five prior taxable years). Terminates such credit after 2010.
Bill· SS. 2073 (109th)referred
United States · United States Congress · 18 November 2005
Home Lead Safety Tax Credit Act of 2005 - Amends the Internal Revenue Code to allow a tax credit for 50 percent of the costs of reducing lead hazards in U.S. homes built before 1960 in which certain low-income children less than six years of age and women of child-bearing age reside. Allows a maximum credit of $3,000 for lead abatement costs and $1,000 for the cost of interim lead control measures.
Bill· SS. 2077 (109th)referred
United States · United States Congress · 18 November 2005
Tax Relief for Private Forest Landowners Act of 2005 - Amends the Internal Revenue Code to allow income averaging for individuals who sell or exchange timber, on the same basis as is currently allowed for individuals engaged in a farming or fishing business.
Bill· SS. 2053 (109th)referred
United States · United States Congress · 18 November 2005
Home Lead Safety Tax Credit Act of 2005 - Amends the Internal Revenue Code to allow a tax credit for 50 percent of the costs of reducing lead hazards in U.S. homes built before 1960 in which certain low-income children less than six years of age and women of child-bearing age reside. Allows a maximum credit of $3,000 for lead abatement costs and $1,000 for the cost of interim lead control measures.
Bill· HRH.R. 4409 (109th)open
United States · United States Congress · 18 November 2005
Fuel Choices for American Security Act of 2005 - Instructs Director of the Office of Management and Budget to publish an action plan in the Federal Register that targets oil savings for specified years. Directs the Secretaries of Energy and of Transportation, and the Administrator of the Environmental Protection Agency (Administrator), to promulgate regulations to implement the standards set forth in the Director's action plan. Requires the head of each federal agency to establish an oil usage baseline and develop a specified plan to reduce oil consumption. Directs the Postmaster General to report to Congress on annual fleetwide fuel savings and cost savings associated with eliminating Saturday mail delivery. Directs the Secretary of Energy to conduct a national media campaign to decrease domestic oil consumption. Amends federal transportation law to set forth a national tire efficiency program. Amends the Internal Revenue Code (IRC) to establish an idling reduction tax credit. Directs the Secretary of Transportation to conduct a research and development program for electric drive transportation technology. Directs the Secretary of Energy (Secretary) to establish a lightweight material research and development program. Amends the Energy Policy Act of 2005 to direct the Secretary to accelerate hybrid technology improvements by using loan guarantees that target automobile manufacturers and suppliers. Amends the IRC to allow: (1) an advanced technology motor vehicles manufacturing credit; and (2) a qualified flexible fuel hybrid and plug-in hybrid motor vehicle credit. Terminates the limitation on the number of qualified hybrid and advanced lean burn technology vehicles eligible for alternative motor vehicle credit. Directs the Secretary to issue regulations requiring each federal agency to achieve by FY2015 at least a 20% reduction in its fleet petroleum consumption. Amends the IRC to: (1) establish a fuel-efficient tax credit for private fleets; and (2) subject heavy vehicles to the depreciation limitation imposed upon certain luxury automobiles. Prescribes: (1) a production schedule for passenger cars that are either fuel choice enabling motor vehicles, or alternative fuel automobiles; and (2) calculations for flexible fuel vehicle economy. Requires the Secretary to transmit an action plan to Congress to ensure: (1) an increasing supply by non-oil fuels of the total domestic ground transportation fuel demand; and (2) nationwide inclusion of at least 10 % ethanol in the domestic ground transportation fuel supply by December 31, 2015. Amends the IRC to increase the alternative fuel vehicle refueling property credit. Amends federal transportation law to establish the Alternative Fueling Infrastructure Trust Fund. Amends the Clean Air Act to prescribe the minimum quantity of renewable fuel derived from cellulosic biomass for specified calendar years. Amends federal transportation law to direct the Secretary of Transportation to designate Transit-Oriented Development Corridors in certain urbanized areas. Amends the Energy Policy Act of 2005 to: (1) repeal the geographical limitation on the Sugar Cane Ethanol Program; (2) authorize preprocessing and harvesting demonstration grants for transportation fuel produced from biomass (in lieu of ethanol production); (3) direct the Secretary to establish a loan guarantee program for conversion of municipal solid waste into transportation fuel produced from biomass (in lieu of ethanol); and (4) instruct the Administrator to fund demonstration projects for producing transportation fuel produced from biomass (in lieu of ethanol).
Bill· HRH.R. 4408 (109th)referred
United States · United States Congress · 18 November 2005
National Language Act of 2005 - 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 of America. 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 shall not apply 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. States that this does not prevent the U.S. government from providing 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. Specifies that this Act shall not preempt any state law.
Bill· HRH.R. 4420 (109th)referred
United States · United States Congress · 18 November 2005
Amends the Energy Policy Act of 2005 to repeal tax provisions that allow: (1) a taxpayer election to expense 50% of the cost of crude oil refinery property with a specified production capacity placed in service before January 1, 2008; and (2) the amortization of geological and geophysical expenditures for the exploration for, or development of, oil or gas within the United States over a 24-month period. Amends the Internal Revenue Code to repeal: (1) enhanced oil recovery credits; (2) credit for production of low sulphur diesel fuel; (3) credit for producing fuel from a nonconventional source; (4) the deduction for capital costs incurred in complying with Environmental Protection Agency sulfur regulations; and (5) the deduction of expenses for intangible drilling and development costs for oil wells, gas wells, and geothermal wells. Appropriates specified amounts to: (1) the Secretary of Health and Human Services for allotment of emergency funds for low-income home energy assistance, and (2) the Secretary of Energy to carry out weatherization assistance.
Bill· HRH.R. 4388 (109th)open
United States · United States Congress · 18 November 2005
Tax Revision Act of 2005 - Amends the Internal Revenue Code to extend through 2006: (1) the taxpayer election to include combat zone compensation as earned income for purposes of computing the earned income tax credit; (2) the increased cover over (payment) to the Treasuries of Puerto Rico and the Virgin Islands of distilled spirit excise tax revenues; (3) the authority for certain Internal Revenue Service (IRS) undercover investigative operations; and (4) the authority for disclosure of tax return information for combined employment tax reporting, for combating terrorist activities, and for student loan repayment. Allows, through 2006, the tax deduction for income attributable to domestic production activities for taxpayers with income from sources in Puerto Rico.
Bill· HRH.R. 4404 (109th)referred
United States · United States Congress · 18 November 2005
Americans Helping Americans Tax Credit Act of 2005 - Amends the Internal Revenue Code to allow until 2008 a tax credit for investment in businesses located in the Hurricane Katrina disaster area.
Bill· HRH.R. 4421 (109th)referred
United States · United States Congress · 18 November 2005
S Corporation Reform Act of 2005 - Amends the Internal Revenue Code to revise the tax treatment of S corporations, including by: (1) reducing from 10 to 7 years the the period during which S corporation built-in gains are subject to tax; (2) allowing S corporations to issue preferred stock and convertible debt instruments; (3) repealing restrictions on S corporation passive income deemed excessive; (4) allowing S corporations to increase passive investment income from 25% to 60% without incurring additional tax; (5) providing a rule for the adjustment of the basis of S corporation stock for certain charitable contributions; (6) allowing nonresident aliens and individual retirement accounts to hold stock in S corporations; and (7) revising rules for the waiver of inadvertent invalid elections or terminations of S corporation status.
Bill· HRH.R. 4430 (109th)referred
United States · United States Congress · 18 November 2005
Amends the Internal Revenue Code to deem qualified homeowner downpayment assistance as a charitable purpose for income, estate, and gift tax purposes. Defines "qualified homeowner downpayment assistance" as a gift of cash for the purpose of providing any downpayment for the purchase of a principal residence for a taxpayer whose modified adjusted gross income does not exceed $110,000. Limits the amount of such gift to the lesser of $60,000 or 20 percent of the value of the residence. Denies an income tax deduction to a donor of homeowner downpayment assistance who receives a direct financial benefit in connection with the purchase of a principal residence for which downpayment assistance was provided.
Bill· HRH.R. 4400 (109th)referred
United States · United States Congress · 18 November 2005
Children's Hope Act of 2005 - Amends the Internal Revenue Code to allow a tax credit, up to $100 ($200 for joint returns), for charitable contributions to an education investment organization that disburses 90% of its contributions to provide grants to students for elementary and secondary education expenses, if at least 50% of such disbursements go to students who qualify for free or reduced-cost school lunches. Requires a taxpayer claiming such credit to first claim a state qualified scholarship tax credit, as defined by this Act, as a condition of eligibility for the federal tax credit.
Bill· HRH.R. 4432 (109th)referred
United States · United States Congress · 18 November 2005
Treats, for purposes of taxes on the estate of Henry Clay Blizzard, a specified amended return as timely filed. Permits any overpayment of such taxes to be refunded. Requires interest to be allowed and paid on any such overpayment at the overpayment rate.
Bill· HRH.R. 4393 (109th)referred
United States · United States Congress · 18 November 2005
Amends the Internal Revenue Code to provide a rule for the nonrecognition of gain for certain distributions of regulated investment company stock by common trust funds (regulated bank investment funds) to their participants.
Bill· HRH.R. 4387 (109th)referred
United States · United States Congress · 18 November 2005
Support American Volunteer Efforts Act of 2005 - Amends the Internal Revenue Code to allow individuals a tax credit for charitable contributions of services, up to $2,000 per year.
Bill· SS. 2031 (109th)referred
United States · United States Congress · 17 November 2005
Establishes a formula, for federal income tax purposes, for the valuation of employee personal use of noncommerical aircraft.
Bill· SS. 2045 (109th)referred
United States · United States Congress · 17 November 2005
Health Care for Hybrids Act - Requires the Secretaries of Energy, Health and Human Services, Transportation, and the Treasury to establish a task force to create a program to provide financial assistance to certain domestic automobile manufacturers for the annual health care coverage costs of their retired employees. Limits the amount of such assistance to 10% of the manufacturer's annual retiree health care costs. Requires such manufacturers to invest at least 50% of their health care cost savings in petroleum fuel reduction technologies, including alternative or flexible fuel vehicles and hybrids, and in the retraining of workers and retooling of manufacturing plants. Terminates such program on December 31, 2015. Amends the Internal Revenue Code to: (1) define economic substance for purposes of evaluating tax shelter transactions; (2) impose penalties for understatements of tax liability resulting from transactions lacking in economic substance; and (3) deny a tax deduction for interest assessed on underpayments of tax resulting from transactions lacking in economic substance.
Bill· HRH.R. 4378 (109th)referred
United States · United States Congress · 17 November 2005
Defend the American Dream Act of 2005 - Amends the Immigration and Nationality Act to require employers of H-1B (specialty occupations) nonimmigrants to use one of three specified methods (whichever results in the highest wages) to determine wages for purposes of required wage attestations. Requires such employers who previously employed one or more H-1B nonimmigrants to submit with their labor condition application (LCA) a copy of the W-2 Wage and Tax Statement filed with respect to those nonimmigrants. Extends to 180 days the period during which certain H-1B employers must show nondisplacement of U.S. workers. Requires such employers to actively engage in recruitment efforts. Prohibits such employers from outsourcing or otherwise contracting for the placement of an H-1B nonimmigrant with another employer, regardless of whether the other employer is H-1B dependent employer. Sets forth prior notice requirements. Reduces the period of H-1B authorized admission to three years. Eliminates the exemption from H-1B numerical admission limitations for certain aliens with a U.S. master's or higher degree. Revises the H-1B definition of "specialty occupation." Triples the H-1B petitioner fee. Requires the Secretary of Labor to be responsible for investigations of wage complaints and allegations of fraud in the filing of LCAs. Creates a private right of action for persons harmed by an employer's violation of labor condition requirements. Applies the nondisplacement requirement to all H-1B employers.
Bill· HRH.R. 4379 (109th)referred
United States · United States Congress · 17 November 2005
We the People Act - Prohibits the Supreme Court and each federal court from adjudicating any claim or relying on judicial decisions involving: (1) state or local laws, regulations, or policies concerning the free exercise or establishment of religion; (2) the right of privacy, including issues of sexual practices, orientation, or reproduction; or (3) the right to marry without regard to sex or sexual orientation where based upon equal protection of the laws. Allows the Supreme Court and the federal courts to determine the constitutionality of federal statutes, administrative rules, or procedures in considering cases arising under the Constitution. Prohibits the Supreme Court and the federal courts from issuing any ruling that appropriates or expends money, imposes taxes, or otherwise interferes with the legislative functions or administrative discretion of the states. Authorizes any party or intervener in matters before any federal court, including the Supreme Court, to challenge the jurisdiction of the court under this Act. Provides that the violation of this Act by any justice or judge is an impeachable offense and a material breach of good behavior subject to removal. Negates as binding precedent on the state courts any federal court decision that relates to an issue removed from federal jurisdiction by this Act.
Bill· HRH.R. 4384 (109th)referred
United States · United States Congress · 17 November 2005
Energy For Our Future Act - Amends the Internal Revenue Code of 1986, relating to alternative motor vehicle credit, to: (1) repeal the limitation on the number of new qualified hybrid and advanced lean-burn technology vehicles eligible for the credit; and (2) allow a composite energy efficient motor vehicle manufacturing tax credit consisting of an initial investment credit, a fuel economy achievement credit, and an eligible components research and development credit. Instructs the Secretary of Transportation to: (1) designate transit-oriented development corridors in urban areas; and (2) award grants to a state or local governments to construct or improve transit facilities, bicycle transportation facilities, and pedestrian walkways in such a corridor. Amends federal transportation law to prescribe phased increases in automobile fuel economy standards. Amends the Internal Revenue Code to subject sports utility vehicles (SUVs) to the limitation on the depreciation of certain luxury automobiles. Instructs the Secretary of Transportation to implement a national passenger car and light truck tire efficiency program. Amends the Energy Conservation and Production Act to double the appropriations authorized for weatherization assistance. Authorizes appropriations for the Energy Star program. Amends the Internal Revenue Code to extend the credit for: (1) renewable electricity production; and (2) residential energy efficient property. Amends the Public Utility Regulatory Policies Act of 1978 to prescribe: (1) efficiency resource standards for retail electricity and natural gas suppliers; (2) federal renewable portfolio standards; and (3) a revised standard for net metering. Amends the Energy Policy Act of 2005 to repeal requirements for: (1) oil and gas royalties in-kind; (2) marginal property production incentives; (3) incentives for natural gas production from deep wells in the shallow waters of the Gulf of Mexico; (4) royalty relief for deep water production; (5) comprehensive inventory of OCS oil and natural gas resources; (6) ultra-deepwater and unconventional natural gas and other petroleum resources; and (7) specified tax incentives. Repeals the Alaska Offshore Royalty suspension. Amends the Energy Policy and Conservation Act to declare certain preemptions of state law inapplicable to state regulation of energy consumption or water use during a specified time period. Amends the Coastal Zone Management Act of 1972 to restore the former procedure for appeals from consistency determinations revised by the Energy Policy Act of 2005. Amends the Federal Power Act to repeal provisions of the Energy Policy Act of 2005 governing the siting of interstate electric transmission facilities. Amends the Natural Gas Act to repeal the authority of the Federal Energy Regulatory Commission under the Energy Policy Act of 2005 to coordinate federal permits and other authorizations and compliance with the National Environmental Policy Act of 1969. Amends federal transportation law to repeal the preemption of state law relating to automobile fuel economy standards.
Bill· HRH.R. 4370 (109th)referred
United States · United States Congress · 17 November 2005
Health Care for Hybrids Act - Requires the Secretaries of Energy, Health and Human Services, Transportation, and the Treasury to establish a task force to create a program to reimburse certain domestic automobile manufacturers for a portion (up to 10%) of the annual health care coverage costs for their retired employees. Requires such manufacturers to invest at least 50% of their health care cost savings in petroleum fuel reduction technologies, including alternative or flexible fuel vehicles and hybrids, and in the retraining of workers and retooling of manufacturing plants. Terminates such program on December 31, 2015. Amends the Internal Revenue Code to: (1) define economic substance for purposes of evaluating tax shelter transactions; (2) impose penalties for understatements of tax liability resulting from transactions lacking in economic substance; and (3) deny a tax deduction for interest assessed on underpayments of tax resulting from transactions lacking in economic substance.
Bill· HRH.R. 4385 (109th)referred
United States · United States Congress · 17 November 2005
Amends the Internal Revenue Code to revise the tax credit for health insurance costs to: (1) extend such credit to employees of companies in bankruptcy reorganization; (2) decrease from 55 to 50 the age at which Pension Benefit Guaranty Corporation pension recipients are eligible for such credit; (3) repeal the three-month existing coverage requirement; and (4) extend the credit to spouses of certain individuals eligible for such credit.
Resolution· HRESH.Res. 564 (109th)passed
United States · United States Congress · 17 November 2005
Waives points of order against consideration of the conference report on H.R. 2528 (Military Quality of Life and Veterans Affairs Appropriations Act, 2006).
Resolution· HRESH.Res. 565 (109th)passed
United States · United States Congress · 17 November 2005
Waives points of order against the conference report to accompany the bill (H.R. 3058) making appropriations for the Departments of Transportation, Treasury, and Housing and Urban Development, the Judiciary, District of Columbia, and independent agencies for the fiscal year ending September 30, 2006, and for other purposes.
Resolution· HCONRESH.Con.Res. 304 (109th)referred
United States · United States Congress · 17 November 2005
Expresses support for: (1) conservation easements as a valuable tool for private sector land conservation; and (2) the tax deduction for charitable contributions of qualified conservation and historic preservation easements. Expresses opposition to recommendations of the Joint Committee on Taxation to reduce or eliminate tax deductions for charitable contributions of conservation and facade easements.
Bill· SS. 2020 (109th)passed
United States · United States Congress · 16 November 2005
Tax Relief Act of 2005 - Amends the Internal Revenue Code to: (1) provide tax incentives in areas affected by Hurricanes Katrina, Rita, and Wilma; (2) extend various expiring tax provisions; (3) revise provisions relating to charitable contributions and charitable organizations; (4) restrict tax shelter activity and increase penalties for underpayment of tax; and (5) revise provisions relating to taxation of foreign income, tax reporting, and accounting methods. Establishes a Gulf Opportunity Zone to provide tax benefits for areas affected by Hurricane Katrina, including bonus depreciation and increased expensing for small business property, additional private activity bond authority, increased funding for low income housing, and a tax credit for the retention of employees in the Hurricane Katrina disaster area. Extends existing tax relief provisions to areas affected by Hurricanes Rita and Wilma, including expanded eligibility for mortgage loans, tax-free use of retirement funds for disaster relief purposes, increased tax deduction for corporate charitable contributions, and tax adjustments for low-income taxpayers. Extends various tax provisions, including: (1) increased expensing for depreciable business property; (2) the tax credit for retirement savings contributions; (3) the tax deduction for higher education expenses; (4) the election to deduct state and local sales taxes in lieu of income taxes; (5) increased exemption amounts for the alternative minimum tax; (6) the tax credit for increasing research activities; (7) the work opportunity and welfare-to-work tax credit; (8) tax deductions for school teacher expenses and for corporate donations of computer equipment for educational purposes; (9) expensing of environmental remediation costs; and (10) the Indian employment tax credit and accelerated depreciation for business property on Indian Reservations. Revises various provisions relating to charitable donations and charitable organizations, including: (1) allowing nonitemizing taxpayers a limited tax deduction for charitable contributions; (2) allowing tax-free distributions from retirement accounts for charitable purposes; (3) restricting participation of tax-exempt organizations in tax shelter activities; (4) modifying recordkeeping requirements for certain charitable organizations; and (5) setting standards for credit counseling organizations. Defines "economic substance" for purposes of evaluating tax shelter transactions. Imposes increased civil and criminal penalties for tax evasion. Revises tax rules for individuals who expatriate to avoid U.S. taxation.
Bill· SS. 2025 (109th)open
United States · United States Congress · 16 November 2005
Vehicle and Fuel Choices for American Security Act - Instructs the Director of the Office of Management and Budget to publish in the Federal Register an oil savings target and action plan for specified calendar years. Amends federal transportation law to direct the Secretary of Transportation to develop a national tire fuel efficiency program for passenger cars and light trucks. Directs the Administrator of the Environmental Protection Agency to develop a national testing and assessment program to determine the fuel economy of heavy duty vehicles. Instructs the Secretary of Transportation to: (1) prescribe average heavy duty vehicle fuel economy standards; and (2) conduct a research and development program for electric drive transportation technology. Directs the Secretary of Energy to establish a lightweight material research and development program. Amends the Energy Policy Act of 2005 to direct the Secretary of Energy to accelerate efforts to improve hybrid technologies. Amends the Internal Revenue Code (IRC) to allow an advanced technology motor vehicles manufacturing tax credit. Terminates the limitation on the number of qualified hybrid and advanced lean burn technology vehicles eligible for the alternative motor vehicle credit. Directs the Secretary of Energy to issue regulations requiring that by FY2016 each federal agency achieve at least a 30% reduction in its fleet petroleum consumption. Amends the IRC to: (1) establish a fuel-efficient tax credit for private fleets; (2) subject heavy vehicles to the depreciation limitation for certain luxury automobiles; and (3) increase the alternative fuel vehicle refueling property credit. Requires certain minimum percentages of light-duty motor vehicles manufactured for model years 2012 and beyond to use specified propulsion technologies and fuels. Amends federal transportation law to establish the Alternative Fueling Infrastructure Trust Fund. Amends the Clean Air Act to prescribe minimum annual quantities of renewable fuel from cellulosic biomass and sugar. Amends the the Consolidated Farm and Rural Development Act to direct the Secretary of Agriculture to establish a low-interest loan and grant program for farmer-owned ethanol producers to develop infrastructure, including pump stations, for the retail delivery of any fuel containing at least 85% ethanol. Amends federal transportation law to direct the Secretary of Transportation to develop a program to designate Transit-Oriented Development Corridors. Directs the Secretary of Energy to conduct a national media campaign to decrease oil consumption in the United States over the next decade.
Bill· HRH.R. 4354 (109th)referred
United States · United States Congress · 16 November 2005
Amends the Immigration and Nationality Act to replace the current nonimmigrant H-1B visa category for fashion models with a new (O-3) visa category. Limits such entrants to not more than 1,000 per fiscal year. Defines such category as a fashion model who is of distinguished merit and ability and who is seeking to enter the United States temporarily to perform fashion modeling services that involve events or productions which have a distinguished reputation or that are performed for an organization or establishment that has a distinguished reputation for, or a record of, utilizing prominent modeling talent.
Bill· HRH.R. 4348 (109th)referred
United States · United States Congress · 16 November 2005
Emergency Generators for Electric Needs (E-GEN) Act of 2005 - Amends the Internal Revenue Code to allow a tax credit for 75% of the cost, subject to certain dollar limitations, of purchasing and installing an emergency generator.
Bill· HRH.R. 4337 (109th)referred
United States · United States Congress · 16 November 2005
Gulf Opportunity Zone Public Finance Relief Act of 2005 - Amends the Internal Revenue Code to: (1) allow a tax credit for investment in Gulf tax credit bonds issued to assist the states of Louisiana, Mississippi, and Alabama, and their political subdivisions in refinancing certain existing bond obligations; (2) allow an additional advance refunding of outstanding bond obligations for such states; and (3) provide for limited federal guarantees of bonds in such states issued to restore lost revenues due to Hurricane Katrina and to fund local infrastructure.
Law· HJRESH.J.Res. 72 (109th)enacted
United States · United States Congress · 16 November 2005
Amends Public Law 109-77 to extend until December 17, 2005, specified continuing appropriations for FY2006.
Resolution· HRESH.Res. 558 (109th)passed
United States · United States Congress · 16 November 2005
Sets forth the rule for consideration of the joint resolution (H.J. Res. 72) making further continuing appropriations for the fiscal year 2006.
Resolution· HRESH.Res. 560 (109th)passed
United States · United States Congress · 16 November 2005
Sets forth the rule for consideration of the bill (H.R. 4241) to provide for reconciliation pursuant to section 201(a) of the concurrent resolution on the budget for fiscal year 2006.
Resolution· HRESH.Res. 559 (109th)passed
United States · United States Congress · 16 November 2005
Waives points of order against consideration of the conference report on H.R. 3010 (FY2006 Departments of Labor, Health and Human Services, and Education, and Related Agencies appropriations).
Bill· SS. 2010 (109th)open
United States · United States Congress · 15 November 2005
Elder Justice Act - Amends the Social Security Act (SSA) to add a new title XXII (Elder Justice) to establish: (1) within the Department of Health and Human Services (HHS) an Office of Elder Justice (OEJ); (2) within the Office of the Secretary the Elder Justice Coordinating Council to make recommendations to the Secretary and the Attorney General for the coordination of activities of HHS, the Department of Justice, and other relevant federal, state, local, and private agencies and entities, relating to elder abuse, neglect, and exploitation and other crimes against elders; and (3) the Advisory Board on Elder Abuse, Neglect, and Exploitation. Prescribes requirements for uniform collection, maintenance, and dissemination of national data relating to elder abuse, neglect, and exploitation, including an Elder Justice Resource Center in OEJ. Authorizes the HHS Secretary to award grants for: (1) prevention of elder abuse, neglect, and exploitation; (2) five Centers of Excellence nationwide specializing in research, clinical practice, and training relating to elder abuse, neglect, and exploitation; (3) six diverse communities to examine various types of elder shelters and test various models for establishing safe havens; (4) nonprofit organizations and faith-based organizations to establish or continue volunteer programs focusing on the issues of elder abuse, neglect, and exploitation, or providing related services; and (5) various multidisciplinary elder justice activities. Provides for: (1) reporting to law enforcement of crimes occurring in federally-funded long-term care facilities; (2) revising the quality of long-term care; and (3) increasing consumer information about long-term care, including an HHS long-term care consumer clearinghouse. Amends: (1) the Older Americans Act of 1965 with respect to the long-term care ombudsman program; (2) part A (General Provisions) of SSA title XI to establish an adult protective services grant program; (3) SSA titles XVIII (Medicare) and XIX (Medicaid) to assure safety of residents when nursing facilities close; and (4) part E (Miscellaneous) to apply skilled nursing facility preventive abuse requirements to long-term care facilities and providers. Establishes within the Department of Justice an Office of Elder Justice. Authorizes the Attorney General to award: (1) victim advocacy grants; and (2) grants for specified support to local and state prosecutors handling elder justice-related cases. Amends the Internal Revenue Code to provide for a long-term care facility worker employment tax credit.
Bill· HRH.R. 4334 (109th)referred
United States · United States Congress · 15 November 2005
Hurricane Wilma Taxpayer Relief Act of 2005 - Amends the Internal Revenue to provide tax relief for victims of Hurricane Wilma, including by: (1) exempting retirement plan distributions for Hurricane Wilma relief made after October 23, 2005, and before January 1, 2007, from the penalty for premature retirement plan distributions. (2) allowing three-year income averaging, for income tax purposes, of retirement plan distributions for Hurricane Wilma relief; (3) allowing the recontribution of retirement plan distributions intended for home purchases that were canceled due to Hurricane Wilma; (4) allowing tax-free loans from retirement plans for Hurricane Wilma relief; (5) suspending limitations on the tax deduction for the charitable contributions of corporations for Hurricane Wilma relief; (6) increasing the standard mileage rate for the charitable use of a vehicle for Hurricane Wilma relief; (7) excluding from the gross income of charitable volunteers reimbursements for the use of automobiles to provide Hurricane Wilma relief; (8) suspending limitations on the tax deduction for personal casualty losses attributable to Hurricane Wilma; and (9) extending from two to five years the mandatory replacement period for property compulsorily or involuntarily converted due to Hurricane Wilma. Declares that any provision of this Act causing an effect on receipts, budget authority, or outlays is designated as an emergency requirement (pursuant to section 402 of H. Con. Res. 95 [109th Congress]).
Bill· HRH.R. 4325 (109th)referred
United States · United States Congress · 15 November 2005
Technology Retraining and Investment Now Act for the 21st Century - Amends the Internal Revenue Code to allow a tax credit for 50 percent of the information and communications technology education and training program expenses of individuals and employees, up to $4,000 in a taxable year. Increases the allowable amount of such credit to $5,000 for expenses for a program operated: (1) in an empowerment zone, enterprise community, or renewal community; (2) in a school district in which at least 50 percent of the students are eligible for free or reduced-cost lunches; (3) in an federally-declared disaster area; (4) in certain rural areas receiving federal assistance; (5) in an Indian tribal jurisdiction; (6) by an employer with 200 or fewer employees during a specified period; or (7) for a disabled individual. Defines "information technology education and training program expenses" to include: (1) course work; (2) certification testing; (3) apprenticeship programs registered by the Department of Labor; and (4) other expenses essential to assessing skill acquisition. Redefines "eligible educational institution" to include a commercial information and communications technology training provider. Establishes an Information Technology Training Certification Advisory Board to develop: (1) guidelines for computer science, information technology, and related college courses; and (2) a list of the information technology training and certifications that qualify for the tax credit established by this Act.
Bill· HRH.R. 4323 (109th)referred
United States · United States Congress · 15 November 2005
Tax Revision Act of 2005 - Amends the Internal Revenue Code to extend through 2006 the: (1) election to include combat zone compensation as earned income for purposes of calculating the earned income tax credit; (2) increased cover over (payment) of distilled spirits excise tax to the Treasuries of Puerto Rico and the Virgin Islands; (3) authority for certain Internal Revenue Service (IRS) undercover investigative operations; and (4) authority to disclose tax return information for combined employment tax reporting, for combating terrorist activities, and for student loan repayments. Extends eligibility for the tax deduction for domestic production activities to such activities in Puerto Rico. Grants a limited federal guarantee of bonds issued by the states of Alabama, Louisiana, or Mississippi for Hurricane Katrina relief. Allows a taxpayer election to base eligibility for the earned income and child tax credit on earned income reported in a year preceding the year of Hurricanes Rita and Wilma. Authorizes the Secretary of the Treasury to adjust the application of tax laws to prevent taxpayers affected by Hurricanes Rita or Wilma from losing certain tax benefits. Expresses the sense of Congress that the Secretary should designate a series of bonds as Gulf Coast Recovery Bonds in response to Hurricanes Katrina, Rita, and Wilma.
Bill· HRH.R. 4313 (109th)referred
United States · United States Congress · 14 November 2005
TRUE Enforcement and Border Security Act of 2005 - Sets forth border security-related provisions, including provisions respecting: (1) construction of fencing and security improvements in the the Pacific Ocean-Gulf of Mexico border area; (2) increased availability of Department of Defense (DOD) equipment on the southern border; and (3) construction of additional ports of entry. Provides for increases in funding, personnel, and technology at the federal, state, and local level for immigration and border enforcement and visa security, worksite enforcement, document integrity, immigration fraud, and detention and removal of illegal aliens. Establishes in the Department of Justice a position of Assistant Attorney General for Immigration Enforcement. Revises provisions respecting: (1) the integrated entry and exit data system; (2) registration of aliens in the United States; (3) state and local enforcement of immigration laws; and (4) National Crime Information Center listing of immigration violators. Provides for: (1) construction or acquisition of additional alien detention facilities; (2) federal custody of, and state or local compensation for, state or locally apprehended illegal aliens; (3) immigration-related training for state and local personnel; (4) 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; and (5) civil rights money damage immunity for state or local agencies enforcing immigration laws unless their personnel violated criminal law in such enforcement. Authorizes grants to border-adjacent Indian tribes adversely affected by illegal immigration for law enforcement, health care, environmental restoration, and cultural preservation. Revises visa and alien status provisions, including: (1) visa waiver program suspension; (2) diversity immigrant program elimination; (3) family sponsored immigrant allocations; and (4) visa compliance bonds. Continues, and expands to all states, the institutional removal program (IRP). Restricts citizenship-by-birth provisions. Denies immigration benefits to alien terrorists or criminals. Revises temporary protected status provisions. Employment Security Act of 2005 - Revises the work eligibility verification program. Directs the Commissioner for Social Security to establish an alien work eligibility database. Revises social security card anti-fraud and related provisions. Sets forth Internal Revenue Service (IRS) work eligibility verification provisions. Amends the Internal Revenue Code to: (1) make an illegal alien ineligible for nonresident alien tax status; and (2) prohibit a deduction for compensation paid to an unauthorized worker. Increases alien smuggling penalties. Establishes criminal penalties and forfeiture for aliens unlawfully present in the United States. Increases criminal penalties for marriage fraud and immigration-related entrepreneurship fraud. Revises criminal and civil penalties for improper entry and related actions by an alien. Increases criminal penalties for illegal entry and failure to depart violations. Increases criminal and civil penalties for document fraud, benefit fraud, and false citizenship claims. Makes aliens participating in criminal street gangs inadmissible and deportable. Revises specified voluntary departure, detention, and removal provisions. Provides for: (1) expedited removal of criminal aliens; and (2) detention alternative pilot programs.
Bill· HRH.R. 4317 (109th)referred
United States · United States Congress · 14 November 2005
Truth in Immigration (TRIM) Act - Directs the Secretary of Homeland Security (DHS) to annually report to Congress on the number of aliens, listed by country of last known habitual residence, who are estimated to be unlawfully residing in the United States. Amends the the Immigration and Nationality Act to reduce the total per country level of legal immigration determined for each country by one-half of the number of illegal aliens from that country who were residing in the United States as of August 31 of the preceding fiscal year. (Provides that no reduction for any single foreign state or dependent area may exceed one-half of the total per country level of legal immigration that otherwise would apply for any fiscal year.) Sets forth the following order of reductions: (1) diversity lottery winners; (2) brothers and sisters of citizens; (3) married sons and married daughters of citizens; (4) unmarried sons and unmarried daughters of permanent resident aliens; (5) unmarried sons and daughters of citizens; (6) skilled workers, professionals, and other specified workers; (7) special immigrants; (8) members of the professions holding advanced degrees or aliens of exceptional ability; (9) priority workers; (10) employment creation aliens; (11) veteran or active duty special immigrants; (12) spouses and children of permanent resident aliens; and (13) aliens not subject to quotas.
Bill· HRH.R. 4316 (109th)referred
United States · United States Congress · 14 November 2005
Electronic Waste Recycling Promotion and Consumer Protection Act - Amends the Internal Revenue Code to allow waste recyclers and individual consumers a tax credit for recycling qualified electronic waste. Defines "qualified electronic waste" as any discarded computer display screen or system unit. Bans the disposal of electronic waste without recycling three years after the enactment of this Act. Requires the head of each Federal executive agency to recycle electronic waste. Requires the Administrator of the Environmental Protection Agency (EPA) to study the feasibility of establishing a nationwide recycling program for electronic waste that preempts any State recycling program.