Records whose title is actually about this topic. Use a country filter if the list is still too broad.
Records
Resolution· HRESH.Res. 859 (110th)passed
United States · United States Congress · 11 December 2007
Sets forth the rule for consideration of the conference report to accompany the bill (H.R. 2082) to authorize appropriations for fiscal year 2008 for intelligence and intelligence-related activities of the United States Government, the Community Management Account, and the Central Intelligence Agency Retirement and Disability System.
Resolution· HRESH.Res. 861 (110th)passed
United States · United States Congress · 11 December 2007
Sets forth the rule for consideration of the bill (H.R. 4351) to amend the Internal Revenue Code to provide individuals temporary relief from the alternative minimum tax.
Resolution· HRESH.Res. 860 (110th)passed
United States · United States Congress · 11 December 2007
Sets forth the rule for consideration of the conference report to accompany the bill (H.R. 1585) to authorize appropriations for fiscal year 2008 for military activities of the Department of Defense, for military construction, and for defense activities of the Department of Energy, to prescribe military personnel strengths for such fiscal year.
Law· SS. 2436 (110th)enacted
United States · United States Congress · 10 December 2007
Amends Internal Revenue Code provisions relating to the term of the Commissioner of Internal Revenue to: (1) provide that the five-year terms for Commissioners began with the term that commenced on November 13, 1997; (2) require subsequent terms to begin on the day after the previous term expires; and (3) permit individuals appointed to complete the unexpired term of a Commissioner to be reappointed to subsequent five-year terms. Makes such amendments effective as of the enactment of the Internal Revenue Service Restructuring Reform Act of 1998 (i.e., July 22, 1998).
Bill· HRH.R. 4341 (110th)referred
United States · United States Congress · 10 December 2007
Amends the Trade Act of 1974 to extend and authorize appropriations for the trade adjustment assistance (TAA) programs for workers, firms, and farmers from December 31, 2007, through March 31, 2008. Provides for the following offsets: (1) increases by 0.25 percentage points the current increased percentage of any required installment of corporate estimated tax otherwise due in July, August, or September of 2012; and (2) amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to extend the authority for collection of customs user fees from December 13, 2014, through December 20, 2014.
Bill· SS. 2421 (110th)referred
United States · United States Congress · 6 December 2007
Wrongful Convictions Tax Relief Act of 2007 - Amends the Internal Revenue Code to allow wrongfully incarcerated individuals: (1) an exclusion from gross income for compensation received relating to their incarceration and for the first $50,000 of annual income received by such an individual after release from incarceration; and (2) a refundable tax credit for 50% of payroll taxes on employment and self-employment income, up to $50,000 of such income. Limits the duration of such tax benefits to the lesser of 15 years or the number of years such an individual was incarcerated. Defines "wrongfully incarcerated individual" as an individual who was convicted of a criminal offense and was then pardoned or found not guilty of such offense because of innocence after serving all or a portion of a prison term. Disqualifies individuals with prior convictions punishable by more than one year of imprisonment. Requires: (1) the Director of the Administrative Office of the U.S. Courts to report annually to the Secretary of the Treasury on individuals who are wrongfully incarcerated and whose criminal convictions are reversed or vacated; and (2) states to report annually to the Secretary on wrongfully incarcerated individuals.
Bill· SS. 2432 (110th)referred
United States · United States Congress · 6 December 2007
AMT Equity Act of 2007 - Amends the Internal Revenue Code to extend through 2007: (1) the offset of nonrefundable personal tax credits against regular and alternative minimum tax (AMT) liability; and (2) the increased AMT exemption amounts. Repeals, for taxable years beginning in 2007, the AMT for individual taxpayers whose adjusted gross income does not exceed $100,000 ($200,000 in the case of a joint return). Imposes, for taxable years beginning in 2007, a graduated increase in capital gains tax rates for any individual taxpayer whose adjusted gross income exceeds $1 million ($2 million in the case of a joint return). Exempts such a taxpayer from any estimated tax penalties resulting from an increase in capital gains tax rates in 2007.
Bill· HRH.R. 4338 (110th)referred
United States · United States Congress · 6 December 2007
Social Security and Medicare Lock-Box Act - Amends the Congressional Budget Act of 1974 to make it out of order in the House of Representatives or the Senate to consider any concurrent resolution on the budget (or related measure) that would set forth a surplus for any fiscal year less than the surplus of the Federal Hospital Insurance Trust Fund for that fiscal year. Creates an exception to such point of order if a violation of it would result from an assumption in the measure of an increase in outlays or a decrease in revenue relative to the baseline underlying the measure for Social Security or Medicare reform legislation for any such year. Makes it out of order in the House of Representatives or the Senate to consider any (spending or tax) measure if its enactment would cause the surplus for any fiscal year covered by the most recently agreed to budget resolution to be less than the surplus of the Federal Hospital Insurance Trust Fund for that fiscal year. Creates an exception to such point of order similar to the other one. Declares that, if the President's budget recommends an on-budget surplus for any fiscal year less than the surplus of the Federal Hospital Insurance Trust Fund for that fiscal year, then it shall include a detailed proposal for Social Security or Medicare reform legislation.
Bill· HRH.R. 4306 (110th)referred
United States · United States Congress · 6 December 2007
Amends the Clean Air Act to revise the term "renewable fuel" to mean ethanol produced from renewable biomass. Increases the volume of renewable fuel that must be contained in fuel sold in the United States for 2009-2012. Prescribes the volume of: (1) renewable fuel that must be contained in fuel sold in the United States for 2013-2022; and (2) biomass-based diesel that must be contained in fuel sold in the United States for 2008-2012. Requires the Administrator of the Environmental Protection Agency (EPA) to determine the volume of renewable fuel and biomass-based diesel that fuel sold in the United States must contain for other calendar years. Requires the Secretary of Energy to ensure that by 2009 each covered owner installs one or more pumps that dispense ethanol-blend fuel and bio-diesel blend fuel at retail station outlets. Amends the Petroleum Marketing Practices Act to prohibit restricting franchisees from: (1) installing on the marketing franchisees' premises alternative blend fuel pumps; (2) converting existing tanks and pumps for alternative blend fuel use; (3) advertising the sale of alternative blend fuels; or (4) selling alternative blend fuel in specified areas. Prohibits franchise-related documents that require that three grades of gasoline be sold by franchisees from preventing the franchisee from selling an alternative blend fuel in lieu of one grade of gasoline. Amends the Clayton Act to: (1) prohibit the restriction of a franchisee's right to install ethanol blend or bio-diesel blend fuel pumps; and (2) state that the term "gasohol" includes any blend of ethanol and gasoline. Requires the Administrator to provide for the certification of motor vehicle fuels containing at least 5% bio-diesel. Amends the Internal Revenue Code to extend the duration of: (1) credits against income tax for alcohol used as fuel, ethanol blenders, and bio-diesel and renewable diesel; (2) credits against excise tax for alcohol fuel mixtures and bio-diesel mixtures; and (3) payments equal to the alcohol fuel mixture credit, the biodiesel mixture credit, the alternative fuel mixture credit, or the alternative fuel credit to any person who produces, sells, or uses an alcohol fuel mixture or bio-diesel mixture or an alternative fuel.
Bill· HRH.R. 4318 (110th)referred
United States · United States Congress · 6 December 2007
Amends the Internal Revenue Code to modify the standards for imposing penalties on tax return preparers for understatements of tax to require: (1) substantial authority for a position with respect to an item on a tax return if such position was not disclosed with the return; and (2) a reasonable basis for a position which was disclosed with the return. Requires tax return preparers to have a reasonable belief that a position with respect to a tax shelter or a reportable transaction (a transaction having a potential for tax avoidance or evasion) will more likely than not be sustained on its merits.
Bill· HRH.R. 4335 (110th)referred
United States · United States Congress · 6 December 2007
Amends title VI (Flexibility and Accountability) of the Elementary and Secondary Education Act of 1965 (ESEA) to create a new Part D: Promoting Youth Financial Literacy. Allows the Secretary of Education to provide grants to states to: (1) assist local educational agencies and public schools provide financial education programs to students in kindergarten through grade 12; and (2) implement financial education professional development programs for teachers and administrators. Requires a specified amount of the grant funds to be awarded competitively each fiscal year, with the remainder provided to each state on the basis of its share of students in kindergarten through grade 12. Directs the Secretary to make a grant to or contract with an institution of higher education or nonprofit organization that has substantial financial education experience to establish and operate a national clearinghouse of instructional materials and information on model financial education programs and best practices. Amends title V of the ESEA to direct the Secretary to set aside 2% of the funds appropriated for the Fund for the Improvement of Education program each fiscal year for financial literacy activities under such program.
Bill· HRH.R. 4313 (110th)referred
United States · United States Congress · 6 December 2007
Advocates Dedicated to Older Child Parental Tax Credit (ADOPT) Act of 2007 - Amends the Internal Revenue Code to allow a $2,000 tax credit for costs associated with the adoption of a child who has reached nine years of age before the adoption decree becomes final. Allows the credit each year until such child attains the age of 19.
Bill· HRH.R. 4303 (110th)referred
United States · United States Congress · 6 December 2007
Amends the Internal Revenue Code to exclude from gross income payments received from a state or federal law enforcement agency for information relating to the violation of a federal criminal law.
Bill· HRH.R. 4337 (110th)referred
United States · United States Congress · 6 December 2007
Emergency Relief Tax Check-Off for Our Armed Forces Act of 2007 - Amends the Internal Revenue Code to allow a tax deduction (available to taxpayers who do not itemize their tax deductions) for charitable contributions of up to $1,000 ($2,000 in the case of a joint return) to the Armed Forces Relief Trust. Allows taxpayers to designate on their tax returns a portion of any overpayment of tax as a contribution to the Trust or to make a cash contribution to the Trust with their tax returns. Establishes an advisory board to advise the Trust on its operation and on the distribution of contributed funds.
Bill· HRH.R. 4312 (110th)referred
United States · United States Congress · 6 December 2007
Amends the Internal Revenue Code to: (1) extend through 2010 increased depreciation allowances for certain business and investment property located in the Gulf Opportunity Zone (GO Zone) (through 2011 for nonresidential real property or residential rental property in the GO Zone); (2) extend through 2012 special rules relating to the depreciation of buildings in the GO Zone; (3) extend through 2010 the tax credit for rehabilitation expenditures in the GO Zone; (4) increase the new markets tax credit limitation in 2008 and 2009 for investments in community development entities serving the GO Zone; (5) extend through 2012, and increase the authority for, tax-exempt bond financing for bonds issued by Louisiana or a political subdivision thereof; (6) authorize the Secretary of Housing and Urban Development to expand an area designated as a renewal community; and (7) extend through 2012 the period for designating areas located in the GO Zone as renewal communities. Amends the Katrina Emergency Tax Relief Act of 2005 to extend for an additional two years the hiring period of employees in the Hurricane Katrina disaster area for purposes of the work opportunity tax credit.
Bill· SS. 2416 (110th)open
United States · United States Congress · 5 December 2007
Taxpayer Choice Act of 2007 - Amends the Internal Revenue Code to: (1) repeal the alternative minimum tax on individual taxpayers after 2006; and (2) allow taxpayers to elect an alternative income tax system. Makes permanent the capital gains and dividends rate reductions enacted by the Jobs and Growth Tax Relief Reconciliation Act of 2001.
Bill· SS. 2412 (110th)referred
United States · United States Congress · 5 December 2007
Presidential Funding Act of 2007 - Amends Internal Revenue Code provisions relating to public financing of presidential election campaigns to: (1) quadruple (1:1 to 4:1) the matching rate for contributions to primary election candidates; (2) lower from $250 to $200 the limit on individual campaign contributions; (3) increase the presidential primary qualifying threshold from $5,000 to $25,000 in 20 states; (4) require presidential candidates to participate in the primary payment system to be eligible for general election payments; (5) move the starting date for payments to primary candidates from January 1 of a presidential election year to six months before the earliest state primary election; (6) allow additional payments and increased expenditure limits for candidates who face opponents who do not participate in public financing and who raise more than 20% of applicable spending limits; (7) designate the last Friday before the first Monday in September as the date for payments to eligible presidential candidates; and (8) increase from $3 to $10 the presidential campaign tax return check-off amount. Amends the Federal Election Campaign Act of 1971 to: (1) increase expenditure limits for presidential primary campaigns and eliminate state primary spending limits; (2) limit political party general election campaign expenditures to $25 million, with an additional $25 million allowance after the party's candidate is nominated; (3) prohibit political parties from spending unregulated funds (soft money) on their national conventions; and (4) require presidential campaign committees to disclose information about bundled campaign contributions (series of contributions exceeding specified threshold amounts). Amends the Energy Policy Act, the Geothermal Steam Act of 1970, and the Public Rangelands Improvement Act of 1978 to increase license fees, royalties, and grazing fees under such Acts.
Bill· HRH.R. 4293 (110th)referred
United States · United States Congress · 5 December 2007
Amends the Internal Revenue Code to allow all individual taxpayers to deduct from gross income state, local, and foreign real property taxes whether or not such taxpayers itemize their tax deductions.
Bill· HRH.R. 4294 (110th)referred
United States · United States Congress · 5 December 2007
Presidential Funding Act of 2007 - Amends Internal Revenue Code provisions relating to public financing of presidential election campaigns to: (1) quadruple (1:1 to 4:1) the matching rate for contributions to primary election candidates; (2) lower from $250 to $200 the limit on individual campaign contributions; (3) increase the presidential primary qualifying threshold from $5,000 to $25,000 in 20 states; (4) require presidential candidates to participate in the primary payment system to be eligible for general election payments; (5) move the starting date for payments to primary candidates from January 1 of a presidential election year to six months before the earliest state primary election; (6) allow additional payments and increased expenditure limits for candidates who face opponents who do not participate in public financing and who raise more than 20% of applicable spending limits; (7) designate the last Friday before the first Monday in September as the date for payments to eligible presidential candidates; and (8) increase from $3 to $10 the presidential campaign tax return check-off amount. Amends the Federal Election Campaign Act of 1971 to: (1) increase expenditure limits for presidential primary campaigns and eliminate state primary spending limits; (2) limit political party general election campaign expenditures to $25 million, with an additional $25 million allowance after the party's candidate is nominated; (3) prohibit political parties from spending unregulated funds (soft money) on their national conventions; and (4) require presidential campaign committees to disclose information about bundled campaign contributions (series of contributions exceeding specified threshold amounts).
Bill· HRH.R. 4297 (110th)referred
United States · United States Congress · 5 December 2007
Amends the Internal Revenue Code to extend through 2012: (1) the tax deduction for energy efficient commercial buildings; (2) the tax credit for new energy efficient homes; (3) the tax credit for nonbusiness energy property; and (4) the tax credit for residential energy efficient property. Allows a $500 refundable tax credit ($1,000 in the case of a joint tax return) in 2008 for certain low-income individual taxpayers who have a principal place of abode in the United States and who use heating oil as the primary source of energy for heating such abode.
Bill· SS. 2407 (110th)open
United States · United States Congress · 4 December 2007
Pregnant Women Support Act - Requires the Secretary of Health and Human Services to make grants to increase public awareness of resources available to pregnant women to carry their pregnancy to term and new parents. Amends the Public Health Service Act to allow the Secretary to make grants for the purchase of ultrasound equipment for examinations of pregnant women. Amends the Public Health Service Act to prohibit a health insurance issuer offering individual coverage from imposing a preexisting condition exclusion or a waiting period or otherwise discriminating against a woman on the basis that she is pregnant. Provides for continuation coverage for newborns. Amends title XXI (State Children's Health Insurance Program) (SCHIP) of the Social Security Act to allow states to extend health care coverage to an unborn child. Requires health facilities that perform abortions to obtain informed consent from a pregnant woman seeking an abortion. Provides for the collection and dissemination of information on Down syndrome and other prenatally diagnosed conditions. Allows the Secretary to make grants to public institutions of higher education to establish and operate pregnant and parenting student services offices. Requires the Secretary to provide for programs to work with pregnant or parenting teens to complete high school. Authorizes grants for services to pregnant women who are victims of domestic violence, dating violence, or stalking. Requires states to require a pregnancy determination for homicide victims. Requires group homes for pregnant and parenting women to provide counseling on adoption and parenting skills. Amends the Internal Revenue Code to increase and make refundable the tax credit for adoption expenses. Authorizes appropriations to carry out the special supplemental nutrition program for women, infants, and children (WIC program). Amends the Food Stamp Act of 1977 to increase the eligibility threshold for food stamps. Authorizes appropriations to carry out the Child Care and Development Block Grant Act of 1990. Authorizes grants to provide to eligible mothers education on the health needs of their infants through visits to their homes by registered nurses. Authorizes grants for collecting and reporting abortion surveillance data.
Bill· HRH.R. 4263 (110th)referred
United States · United States Congress · 4 December 2007
Health Insurance Tax Credit Assistance Act of 2007 - Amends the Internal Revenue Code to allow a tax credit for charitable contributions to tax-exempt charities which subsidize health insurance premiums and pharmacy co-payments of uninsured individuals or individuals who cannot otherwise afford health insurance or drug treatments.
Bill· HRH.R. 4254 (110th)referred
United States · United States Congress · 4 December 2007
Fair Taxes for Seniors Act of 2007 - Amends the Internal Revenue Code to provide a one-time increase (from $250,000 to $500,000, or from $500,000 to $1 million for married taxpayers filing joint returns) in the exclusion of gain from the sale of a principal residence by a taxpayer who has attained the age of 50 before such sale. Provides that in the case of a joint return, only one spouse need satisfy the age requirement.
Bill· SS. 2401 (110th)referred
United States · United States Congress · 3 December 2007
Amends the Internal Revenue Code to allow a gasoline excise tax refund for certain mobile machinery vehicles which use more than 50% of their fuel in non-propulsive operations.
Bill· SS. 2394 (110th)referred
United States · United States Congress · 16 November 2007
Good Government Contractor Act of 2007 - Repeals provisions of the Tax Increase Prevention and Reconciliation Act of 2005 requiring government agencies to withhold 3% of payments due contractors providing goods and services to such agencies. Requires the Civilian Agency Acquisition Council and the Defense Acquisition Regulations Council to (1) amend the Federal Acquisition Regulation (FAR) to require prospective contractors to be free of any tax debt, to require contracting officers to access the national federal tax lien registry and the federal tax conviction database established by this Act in making a determination of responsibility with respect to any prospective contractor, and to establish as cause for contractor debarment and suspension the making of false statements regarding federal tax information; and (2) make final the proposed rule FAR Case 2006-011 (Representations and Certifications - Tax Delinquency). Amends the Internal Revenue Code to: (1) direct the Secretary of the Treasury to establish and maintain a federal tax lien registry, in lieu of filing tax liens in local jurisdictions, which would be accessible to and searchable by the public through the Internet at no cost; (2) establish the priority of a federal tax lien based upon the date and time of the filing of a notice of lien in the federal tax lien registry; and (3) reduce the period for releasing satisfied or unenforceable tax liens from 30 to 10 days. Requires the Attorney General to establish and maintain a database of individuals and entities with convictions for federal tax offenses.
Bill· SS. 2389 (110th)referred
United States · United States Congress · 16 November 2007
Amends the Internal Revenue Code to: (1) increase the alternative minimum tax (AMT) refundable credit amount for individuals who have long-term unused minimum tax credits from prior taxable years; and (2) abate any underpayment of tax attributable to the application of special AMT rules for the treatment of incentive stock options.
Bill· SS. 2380 (110th)referred
United States · United States Congress · 16 November 2007
Amends Internal Revenue Code provisions relating to taxation of U.S. shareholders of controlled foreign corporations to: (1) exclude from foreign personal holding company income rents and royalties attributable to computer software that is leased or licensed for use outside the United States and that was developed or marketed by a controlled foreign corporation or related person; (2) increase to $5 million (currently, $1 million) the de minimis dollar amount for determinations of foreign base company income; (3) permanently extend the look-thru rule for for the tax treatment of income received or accrued from a controlled foreign corporation; and (4) permanently extend the exemption from foreign personal holding company income for active financing income (income from insurance, banking, financing, or similar businesses) earned on business operations overseas.
Law· SS. 2371 (110th)enacted
United States · United States Congress · 15 November 2007
Makes technical changes to amendments the College Cost Reduction and Access Act (the Act) made to the Higher Education Act of 1965 (HEA). Specifies the untaxed income and benefits which the Act excluded from the list of untaxed income and benefits considered in federal student need analyses (thereby, specifically excluding them from such analyses). Provides that, for married borrowers who file separate tax returns, income-based loan repayments under the HEA shall be determined solely on the basis of their individual student loan debt and adjusted gross income.
Bill· SS. 2373 (110th)referred
United States · United States Congress · 15 November 2007
Amends the Internal Revenue Code to exempt from employment and unemployment taxes payments made on behalf of Puerto Rican residents participating in tax-exempt employee benefit cafeteria plans established under Puerto Rican law.
Bill· SS. 2374 (110th)referred
United States · United States Congress · 15 November 2007
Tax Technical Corrections Act of 2007 - Makes technical and clerical corrections to the Internal Revenue Code, including corrections to provisions enacted by: (1) the Tax Relief and Health Care Act of 2006; (2) the Pension Protection Act of 2006; (3) the Tax Increase Prevention and Reconciliation Act of 2005; (4) the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users; (5) the Energy Policy Act of 2005; (6) the American Jobs Creation Act of 2004; (7) the Jobs and Growth Tax Relief Reconciliation Act of 2003; (8) the Economic Growth and Tax Relief Reconciliation Act of 2001; (9) the Tax Relief Extension Act of 1999; and (10) the Internal Revenue Service Restructuring and Reform Act of 1998.
Bill· SS. 2369 (110th)referred
United States · United States Congress · 15 November 2007
Provides that tax planning inventions are not patentable. Defines a "tax planning invention" as a plan, strategy, technique, scheme, process, or system to reduce, minimize, avoid, or defer tax liability or to facilitate compliance with tax laws, excluding tax preparation software and other tools or systems used solely to prepare tax or information returns.
Bill· SS. 2375 (110th)referred
United States · United States Congress · 15 November 2007
Amends the Internal Revenue Code to: (1) exclude participations and residuals from the dollar limitation on the taxpayer election to expense qualified film and television production costs; (2) allow amortization of costs ineligible for expensing; and (3) make such expensing election permanent.
Bill· SS. 2367 (110th)referred
United States · United States Congress · 15 November 2007
Indian School Construction Act - Directs the Secretary of the Interior to establish a pilot program under which eligible Indian tribes have the authority to issue tribal school modernization bonds to provide funds for the construction, rehabilitation, and repair of tribal schools, including advance planning and design. Permits a tribe to use amounts received through a bond issue to enter contracts: (1) for the design and engineering of the school; and (2) with financial advisors, underwriters, attorneys, trustees, and other professionals to provide assistance to the tribe in issuing bonds. Makes any tribal school modernization bond issued by a tribe subject to a trust agreement. Authorizes the Secretary to deposit not more than $50 million into a tribal school modernization escrow account and to accept additional amounts from other federal agencies and non-federal public or private sources. Declares that no bond shall be an obligation of, nor shall payment of the principal be guaranteed by, the United States, the tribes, or their schools. Exempts from federal income tax any earnings through the investment of funds under the control of a trustee. Amends the Internal Revenue Code to allow a tax credit to individuals who hold such bonds.
Bill· SS. 2362 (110th)referred
United States · United States Congress · 15 November 2007
Property Tax Fairness Act of 2007 - Amends the Internal Revenue Code to: (1) allow an additional standard tax deduction in 2007 or 2008 (available to taxpayers who do not itemize) for state and local real property taxes; and (2) include within the reporting requirements of investment brokers the adjusted basis of any security owned by customers of such brokers.
Bill· HRH.R. 4208 (110th)referred
United States · United States Congress · 15 November 2007
Reconnecting Youth to Prevent Homelessness Act of 2007 - Amends part E (Foster Care and Adoption Assistance) of title IV of the Social Security Act to require State part E plans to provide that the state shall have in effect such laws and procedures as are necessary to ensure that: (1) a child may not be placed in foster care under state responsibility solely because the family with which the child is living is homeless or living in substandard housing; and (2) the state will work with the family and state housing authorities to secure permanent housing for any family that includes a minor child and is homeless or at risk of becoming homeless. Requires the Comptroller General to report to appropriate congressional committees on state policies and practices regarding: (1) access to federally funded child welfare services by children who have attained age 13; and (2) consideration of runaway and homeless situations as risk assessment factors for determining the appropriateness of placement in the child welfare system. Requires state part E plans to describe state policies and procedures regarding runaway or missing foster children. Provides for extension of child welfare services to emancipated youth between ages 18 and 21. Revises the John H. Chafee Foster Care Independence Program. Amends part A (Temporary Assistance for Needy Families) (TANF) to revise the requirement that the state provide adult-supervised living arrangements for teenage parents not yet living in such an arrangement. Suspends the five-year time limit on TANF assistance for parents under age 21 who are involved in education or training. Prohibits the imposition of sanctions under TANF with respect to minor parents unless the state has established procedures that help TANF recipients understand, avoid, or end sanctions, and has applied the procedures to the recipient. Requires the Secretary to study and report to Congress on: (1) TANF recipients who are parents and have not attained age 20; and (2) a representative sample of low-income teen parents who are not TANF recipients. Amends the Internal Revenue Code to include homeless youth as a qualified targeted population for the work opportunity business income tax credit.
Bill· HRH.R. 4238 (110th)referred
United States · United States Congress · 15 November 2007
Bottle Recycling Climate Protection Act of 2007 - Amends the Solid Waste Disposal Act to prohibit retailers and distributors from selling beverages (water, mineral water, soda water, flavored water, sports drinks, juice, iced tea, wine coolers, beer, or carbonated nonalcoholic beverages) in containers that do not display a statement of a refund value of five cents. Requires: (1) distributors to collect the refund value for each beverage sold to retailers; and (2) retailers to collect the refund value for each beverage sold to consumers. Requires: (1) retailers to pay the refund on returned unbroken containers of brands sold for up to a specified number of containers per day based on the square footage of the retailer's space (excluding any container contaminated by a hazardous waste); and (2) distributors to pay the refund on returned containers of brands sold, plus at least three cents per container for handling costs. Directs distributors to pay to a state, annually, unclaimed refund amounts, which shall be available to the state for programs designed to reduce greenhouse gas emissions. Prohibits distributors and retailers from disposing of containers subject to this Act or any metal, glass, or plastic from such containers (other than the top or seal) in landfills or solid waste disposal facilities. Exempts states that have implemented laws requiring beverage container deposits or that have demonstrated achievement of specified recycling or reuse rates for beverage containers. Prohibits states or political subdivisions that impose taxes on the sale of beverage containers from imposing any tax on the amount attributable to the refund value of such containers. Provides for the adjustment for inflation of the refund amounts at ten-year intervals. Prescribes civil penalties for violations of this Act.
Bill· HRH.R. 4243 (110th)referred
United States · United States Congress · 15 November 2007
Indian School Construction Act - Directs the Secretary of the Interior to establish a pilot program under which eligible Indian tribes have the authority to issue tribal school modernization bonds to provide funds for the construction, rehabilitation, and repair of tribal schools, including advance planning and design. Permits a tribe to use amounts received through a bond issue to enter contracts: (1) for the design and engineering of the school; and (2) with financial advisors, underwriters, attorneys, trustees, and other professionals to provide assistance to the tribe in issuing bonds. Makes any tribal school modernization bond issued by a tribe subject to a trust agreement. Authorizes the Secretary to deposit not more than $50 million into a tribal school modernization escrow account and to accept additional amounts from other federal agencies and non-federal public or private sources. Declares that no bond shall be an obligation of, nor shall payment of the principal be guaranteed by, the United States, the tribes, or their schools. Exempts from federal income tax any earnings through the investment of funds under the control of a trustee. Amends the Internal Revenue Code to allow a tax credit to individuals who hold such bonds.
Bill· HRH.R. 4207 (110th)referred
United States · United States Congress · 15 November 2007
Partnership for Children and Families Act - Amends part E (Foster Care and Adoption Assistance) of title IV of the Social Security Act to revise the eligibility requirements for adoption assistance and foster care maintenance payments, eliminating certain income criteria. Allows each state with an approved part E plan to apply to the Secretary of Health and Human Services to: (1) receive foster care maintenance payment savings achieved (in a "child welfare reinvestment fund") by reducing the total number of days children in the state experience in foster care during the fiscal year; and (2) use the savings to provide children with family preservation services, family support services, time-limited family reunification services, and adoption promotion and support services, and to train the staff of state and local child welfare agencies in effective service practices.
Bill· HRH.R. 4244 (110th)referred
United States · United States Congress · 15 November 2007
Clean Stove Act of 2007 - Amends the Internal Revenue Code to allow individual taxpayers a tax credit, up to $500, for the cost of replacing a residential wood stove with: (1) a wood-burning stove that complies with current Environmental Protection Agency (EPA) standards; and (2) a pellet or corn burning stove. Terminates such credit after 2010.
Bill· HRH.R. 4192 (110th)referred
United States · United States Congress · 15 November 2007
Optimizing Visa Entry Rules and Demanding Uniform Enforcement Immigration Reform Act of 2007 or the OVERDUE Immigration Reform Act of 2007 - Revises worldwide immigration level and visa allotment provisions, including establishment of specified new nonimmigrant classifications. Provides citizenship or nationality at birth for a person born in the United States only if such child was born to parents, one of whom is: (1) a U.S. citizen or national; or (2) a lawful permanent resident alien. Authorizes the use of the military to help secure the borders. Provides for increases of immigration and border enforcement personnel. Suspends the visa waiver program. Provides criminal penalties and forfeiture for unlawful presence in the United States. Provides for listing of immigration violators in the National Crime Information Center Database. Increases civil and criminal penalties for document fraud, benefit fraud, and false citizenship claims. Sets forth an identification standard for federal benefits. Requires electronic fingerprinting for U.S. passports. Authorizes visa term compliance bonds. Establishes minimum birth certificate standards for federal recognition purposes. Provides for the establishment of electronic birth and death registration systems. Renames the basic employment verification pilot program as the Employment Authorization Status Instant Check or EASI Check system and makes such system permanent and mandatory on a phased-in basis. Increases civil and criminal penalties for employer hiring violations. Provides for temporary social security cards for non-immigrant aliens authorized to work in the United States. Directs the Commissioner of Social Security to notify: (1) a U.S. employer with one or more employees whose social security account number does not match the employee's name or date of birth in Social Security Administration (SSA) records; and (2) an individual whose earnings from two or more employers are being reported under the individual's social security account number. Prohibits social security credit for work performed while unlawfully present in the United States. Makes an individual who submits a federal income tax return that relies on an individual taxpayer identification number in lieu of a social security number ineligible for any tax credit or refund (including the earned income tax credit). Revises provisions respecting: (1) adjustment of status; and (2) temporary protected status. Prohibits federal assistance to a post-secondary educational institution determined to be providing benefits in violation of the provision restricting in-state tuition to aliens unlawfully in the United States. Declares that states and state and local law enforcement personnel have the inherent authority to apprehend, arrest, detain, or transfer to federal custody aliens in the United States in the enforcement of U.S. immigration laws. Directs the Secretary of Homeland Security, upon state request, to provide for the transfer of an illegal alien to federal custody and the reimbursement of related state costs. Authorizes assistance to Cameron University, Lawton, Oklahoma, for a demonstration project to assess the feasibility of establishing a nationwide e-learning training course to be used by state, local, and tribal law enforcement officers to enhance such officers' ability to assist federal immigration officers. Directs the Secretary, within two years, to complete the exit component of the entry and exit data system, (US-VISIT). Prohibits employer deduction from gross income of wages paid to unauthorized aliens. Eliminates: (1) federal reimbursement of emergency health services provided to undocumented aliens after FY2007; and (2) coverage of Mexicans with border crossing cards. Provides funding for eligible providers through FY2013.
Bill· HRH.R. 4235 (110th)referred
United States · United States Congress · 15 November 2007
Estate Tax Reduction Act of 2007 - Repeals provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 that eliminate the estate and generation-skipping transfer taxes and the basis rules for property acquired from a decedent after December 31, 2009 (thus restoring such taxes and rules). Amends the Internal Revenue Code to: (1) reduce to 39.2% the maximum estate tax rate; (2) increase to $3 million the unified credit against the estate tax; and (3) provide for an inflation adjustment to the increased credit amount after 2007.
Bill· HRH.R. 4215 (110th)referred
United States · United States Congress · 15 November 2007
Amends the Internal Revenue Code and title II (Old Age, Survivors, and Disability Insurance Benefits) of the Social Security Act to revise the optional method of computing the net earnings of self-employed individuals for purposes of determining social security benefit eligibility. Replaces the numerical formula for determining benefit eligibility with an indexed calculation based on a lower limit (the amount required under the Social Security Act for a quarter of coverage) and an upper limit (150 percent of the lower limit).
Bill· HRH.R. 4195 (110th)referred
United States · United States Congress · 15 November 2007
Tax Technical Corrections Act of 2007 - Makes technical and clerical corrections to the Internal Revenue Code, including corrections to provisions enacted by: (1) the Tax Relief and Health Care Act of 2006; (2) the Pension Protection Act of 2006; (3) the Tax Increase Prevention and Reconciliation Act of 2005; (4) the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users; (5) the Energy Policy Act of 2005; (6) the American Jobs Creation Act of 2004; (7) the Jobs and Growth Tax Relief Reconciliation Act of 2003; (8) the Economic Growth and Tax Relief Reconciliation Act of 2001; (9) the Tax Relief Extension Act of 1999; and (10) the Internal Revenue Service Restructuring and Reform Act of 1998.
Bill· HRH.R. 4242 (110th)referred
United States · United States Congress · 15 November 2007
Certain and Immediate Estate Tax Relief Act of 2007 - Restores the tax on estates and generation-skipping transfers and the step-up in basis provisions for property acquired from a decedent, previously repealed by the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA). Declares that the sunset provision (general terminating date of December 10, 2010) of EGTRRA shall not apply to title V of such Act ( Estate, Gift, and Generation-Skipping Transfer Tax Provisions). Amends the Internal Revenue Code to: (1) provide for an immediate increase to $3 million of the estate tax exclusion (eliminating the phase-in period) with a permanent exclusion of $3.5 million amount after 2009; (2) impose a maximum estate tax rate of 47 percent; (3) restore the phaseout of graduated estate tax rates and the unified credit against the estate tax; (4) set forth estate valuation rules for certain transfers of nonbusiness assets; and (5) limit estate tax discounts for certain individuals with minority interests in a business acquired from a decedent.
Bill· HRH.R. 4200 (110th)referred
United States · United States Congress · 15 November 2007
Amends the Internal Revenue Code to allow a general business tax credit for 50% of expenses paid for research and development of any qualified infectious disease product. Defines "qualified infectious disease product" as any antibiotic drug, antiviral, diagnostic test, biological product, or vaccine developed to treat, detect, prevent, or identify certain pathogens. Terminates such credit after 2012.
Resolution· HCONRESH.Con.Res. 263 (110th)referred
United States · United States Congress · 15 November 2007
Establishes a Joint Select Committee on Earmark Reform to study and report to the House and the Senate on the practices of the legislative and executive branch regarding earmarks in authorizing, appropriation, tax, and tariff measures. Makes it out of order to consider a bill, joint resolution, or conference report containing a congressional earmark, limited tax benefit, or limited tariff benefit until the filing of such report.
Bill· SS. 2351 (110th)referred
United States · United States Congress · 14 November 2007
Amends the Internal Revenue Code to allow a general business tax credit for 50% of expenses paid for research and development of any qualified infectious disease product. Defines "qualified infectious disease product" as any antibiotic drug, antiviral, diagnostic test, biological product, or vaccine developed to treat, detect, prevent, or identify certain pathogens. Terminates such credit after 2012.
Bill· HRH.R. 4181 (110th)referred
United States · United States Congress · 14 November 2007
Securing Medicare and Retirement for Tomorrow Act of 2007, or SMART Act of 2007 - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act (SSA) to add a new part B (Personal Social Security Savings Program) under which each employer shall establish and maintain for each participating employee a personal Social Security account under a Social Security payroll deduction plan. Provides for the participation by self-employed individuals and the investment of personal Social Security account funds in one qualified Social Security mutual fund designated by the participating individual. Establishes the Personal Accounts Management and Review Board, and requires it to establish a program for designating qualified Social Security mutual funds. Provides for election of SSA title II part A (Insurance Benefits) in lieu of part B benefits at retirement. Establishes in the Treasury the Social Security Escrow Fund and provides for investment of its holdings. Amends SSA title XVIII (Medicare) with respect to personal Social Security accounts. Amends the Internal Revenue Code to impose a tax on the failure of Medicare retirees to obtain qualified health insurance coverage. Provides for a reduction in rate of the Federal Insurance Contributions Act (FICA) tax on employers if the Fund is ever projected to have excess funds during the ensuing calendar year, and will have no need to borrow funds for the next 10 calendar years. Prohibits collection of the FICA tax with respect to individuals who have attained retirement age. Excludes from an individual's gross income any distributions from a personal Social Security account or any amount received under a qualified Social Security annuity. Provides for budget reform transfers from the general fund of the Treasury to the Social Security Escrow Fund of any tax revenues in excess of specified target revenue amounts (if any) for the fiscal year. Amends the Congressional Budget Act of 1974 to provide for dedication of Social Security surpluses to reduction in the public debt.
Bill· HRH.R. 4172 (110th)referred
United States · United States Congress · 14 November 2007
Amends the Internal Revenue Code to: (1) restore the tax on estates and generation-skipping transfers; (2) repeal the termination of provisions allowing a step-up in basis for property transferred by a decedent; and (3) increase the estate tax exclusion amount to $3.5 million, with an annual inflation adjustment to such amount beginning in 2008.
Bill· SS. 2334 (110th)open
United States · United States Congress · 13 November 2007
Requires the Secretary of Transportation to withhold 10% of a state's apportionment of certain federal-aid highways funds in any fiscal year after FY2009 if such state does not require verifiable evidence of lawful presence in the United States or its territories from each applicant for a driver's license or personal identification card issued by the state. Grandfathers states that have such a requirement in effect before the later of: (1) October 1, 2009; or (2) 10 days after the end of the first session the state's legislature convenes after enactment of this Act. Redistributes withheld funds to states that satisfy the requirements of this Act.