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101 records in US in 2009
United States · United States Congress · 10 December 2009
Amends the Internal Revenue Code to reduce the rate of the excise tax on beer produced within or imported into the United States for brewers who produce not more than 6 million barrels of beer a year.
United States · United States Congress · 10 December 2009
Transitional Federal Medical Assistance Percentage Act - Amends the American Recovery and Reinvestment Act of 2009 to extend the increase in the federal medical assistance percentage (FMAP) under title XIX (Medicaid) of the Social Security Act. Extends the entire recession adjustment period from December 31, 2010, through June 30, 2011. Provides for adjusted FMAP percentage rates during a transitional assistance period from July 1, 2011, through December 31, 2013. Prescribes formulae for determining the adjusted FMAP through FY2012 and subsequent fiscal year quarters.
United States · United States Congress · 10 December 2009
Government Grants Accountability Act - Requires each recipient of federal agency grant funds to report to that agency with respect to each fiscal year: (1) the total amount of grant funds received from that agency; (2) the amount expended or obligated to projects or activities; and (3) a detailed list of such projects or activities. Requires each agency with grant accounts, during the first quarter of each fiscal year, to: (1) identify any undisbursed balances in such accounts as of the end of the preceding fiscal year; and (2) return such undisbursed balances to the Treasury by the end of such quarter. Applies such requirement to grant accounts whose period of availability is not greater than one fiscal year.
United States · United States Congress · 10 December 2009
Common Sense Tax Relief Act of 2009 - Amends the Internal Revenue Code to make permanent the tax deductions for state and local sales taxes, for certain expenses of elementary and secondary school teachers, and for tuition and related expenses. Exempts certain provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 relating to the child tax credit, marriage penalty relief, repeal of the estate tax, and the tax deduction for higher education expenses from the general terminating date of that Act (i.e., December 31, 2010). Makes provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 reducing tax rates on capital gains and dividend income permanent.
United States · United States Congress · 9 December 2009
Bipartisan Task Force for Responsible Fiscal Action Act of 2009 - Amends the Congressional Budget Act of 1974 to establish in the legislative branch the Bipartisan Task Force for Responsible Fiscal Action to address, and report to the President, the Vice President, the Speaker of the House of Representatives, and the Majority and Minority Leaders of both chambers on, the nation's long-term fiscal imbalances, including federal expenditures and revenues and the current and long-term actuarial financial condition of the federal government. Provides for expedited legislative consideration of Task Force recommendations.
United States · United States Congress · 9 December 2009
Credit Retains Employees And Triggers Economic Growth and Jobs Act of 2009 or the CREATE Growth and Jobs Act - Authorizes the Administrator of the Small Business Administration (SBA) to make a loan of up to $1.5 million for operation, acquisition, or expansion of an eligible small business concern that is fiscally sound and creditworthy but is not able to obtain credit elsewhere. Sets forth maximum loan terms and conditions. Limits the total of such loans in any fiscal year to $10 billion. Makes certain funds under the Troubled Asset Relief Program (TARP) of the Emergency Economic Stabilization Act of 2008 (EESA) available to implement this Act.
United States · United States Congress · 9 December 2009
Amends the Internal Revenue Code to: (1) increase and extend through 2014 the tax credit for new qualified hybrid motor vehicles; (2) allow such credit for certain fuel-efficient heavy trucks and heavy electric vehicles; (3) extend through 2013 tax credits for alternative fuel vehicle refueling property expenditures; (4) expand the definition of refueling property for electric motor vehicles to include panel upgrades, wiring, conduit, trenching, pedestals, and related equipment; and (5) allow a new tax credit, through 2013, for 50% of the cost, up to $3,500, for electric idling reduction devices installed on heavy-duty diesel powered on-highway vehicles. Directs the Secretary of Energy to publish standards for certifying idling reduction devices.
United States · United States Congress · 9 December 2009
American Clean Technology Manufacturing Leadership Act - Amends the Internal Revenue Code to increase to $4.8 billion the limitation on allocations of credits for the advanced energy project investment program.
United States · United States Congress · 9 December 2009
Stop the Automatic Pay Raise for Members of Congress in Fiscal Year 2011 Act - Declares that no automatic pay adjustment shall be considered to have taken effect in FY2011 in the rates of basic pay for Members of Congress under the General Schedule (thus eliminating the pay adjustment for Members for such fiscal year).
United States · United States Congress · 9 December 2009
Includes land that is owned by the U.S. government and administered by the Secretary of Homeland Security (DHS) and at which individuals or goods are examined for entry into the United States within the definition of "entitlement land" for purposes of provisions requiring the Secretary of the Interior to make payments in lieu of taxes to units of general local government in which entitlement land is located.
United States · United States Congress · 9 December 2009
Commission On Reforming Entitlement Spending Act, or CORE Spending Act - Establishes the Commission On Reforming Entitlement Spending to examine the long-term fiscal challenges facing the United States and develop legislation designed to address them. Authorizes the President and the House or Senate Budget Committee to submit alternatives to the legislative proposal submitted by the Commission. Requires the Director of the Congressional Budget Office (CBO) to prepare a long-term cost estimate of legislation proposed under this Act or a related amendment, and have it published in the Congressional Record as expeditiously as possible.
United States · United States Congress · 9 December 2009
Free Competition in Currency Act of 2009 - Repeals the federal law establishing U.S. coins, currency, and reserve notes as legal tender for all debts, public charges, taxes, and dues. Prohibits any tax on any coin, medal, token, or gold, silver, platinum, palladium, or rhodium bullion issued by a state, the United States, a foreign government, or any other person. Prohibits states from assessing any tax or fee on any currency or other monetary instrument that is used in interstate or foreign commerce and that has legal tender status under the Constitution. Repeals provisions of the federal criminal code relating to uttering coins of gold, silver, or other metal for use as current money and making or possessing likenesses of such coins. Abates any current prosecution under such provisions and nullifies any previous convictions.
United States · United States Congress · 9 December 2009
Sustainable Property Grants Act of 2009 - Amends the American Recovery and Reinvestment Tax Act of 2009 to allow real estate investment trusts to qualify for energy property grants under such Act without affecting limitations on dividend payments applicable to such trusts.
United States · United States Congress · 9 December 2009
Public Private Vocational Partnership Act of 2009 - Amends the Internal Revenue Code to allow corporations (other than S corporations, personal holding companies, and service organizations) a general business tax credit for: (1) charitable contributions to secondary schools, community colleges, or technical schools that provide vocational education; and (2) employing interns as part of a vocational education course approved by a secondary school or community college.
United States · United States Congress · 9 December 2009
Sets forth the rule for consideration of the conference report to accompany the bill (H.R. 3288) making appropriations for the Departments of Transportation and Housing and Urban Development, and related agencies for the fiscal year ending September 30, 2010.
United States · United States Congress · 9 December 2009
Amends Rule XXI (Restrictions on Certain Bills) of the Rules of the House of Representatives to make it out of order to consider legislation carrying an increase in the amount of tax imposed on individuals under chapter 1 (Normal Taxes and Surtaxes) of the Internal Revenue Code if: (1) such tax is determined by reference (directly or indirectly) to the taxpayer's gross income; and (2) imposition is based solely on the taxpayer's violation of a condition.
United States · United States Congress · 8 December 2009
Amends the Internal Revenue Code to: (1) increase and make permanent the Hope Scholarship and Lifetime Learning tax credits; (2) make permanent the tax deduction for certain expenses of elementary and secondary school teachers; (3) make permanent the issuance authority for qualified zone academy bonds and qualified school construction bonds; and (4) make permanent provisions of the qualified tuition program allowing payment of computer technology or equipment. Repeals the termination date (i.e., December 31, 2010) of the Economic Growth Tax Relief Reconciliation Act for the education provisions of that Act, including modifications to education individual retirement accounts and qualified tuition programs, employer-provided educational assistance, student loan assistance and forgiveness, arbitrage rebates for government financing of educational facilities, and tax deductions for higher education expenses.
United States · United States Congress · 8 December 2009
Fiscal Year 2010 Federal Aviation Administration Extension Act, Part II - Amends the Internal Revenue Code to extend through March 31, 2010: (1) excise taxes on aviation fuels and air transportation of persons and property; and (2) the expenditure authority for the Airport and Airway Trust Fund. Authorizes appropriations for the six-month period from October 1, 2009, through March 31, 2010, for airport improvement program (AIP) projects, including project grant authority. Sets forth a formula for calculating the apportionment of AIP funding. Extends through March 31, 2010, various airport development projects, including: (1) the pilot program for passenger facility fees at nonhub airports; (2) small airport grants for airports located in the Marshall Islands, Micronesia, and Palau; (3) the temporary increase to 95% in the government share of certain AIP project costs; and (4) the funding of Midway Island airport development. Extends through March 31, 2010, state and local land use compatibility projects under the AIP program. Extends through March 31, 2010, the authority of the Metropolitan Washington Airports Authority to apply for an airport development grant and impose a passenger facility fee. Extends through March 31 2010, Department of Transportation (DOT) insurance coverage for domestic and foreign-flag air carriers. Allows further extension through June 30, 2010. Extends through June 30, 2010, air carrier liability limits for injuries to passengers resulting from acts of terrorism. Extends through March 31, 2010, certain competitive access assurance requirements for large or medium hub airport sponsors applying for AIP grants. Extends for the six-month period beginning October 1, 2009, the authorization of appropriations for: (1) Federal Aviation Administration (FAA) operations; (2) air navigation facilities and equipment; and (3) research, engineering, and development.
United States · United States Congress · 8 December 2009
Women's Hospitals Education Equity Act - Amends the Public Health Service Act to direct the Secretary of Health and Human Services (HHS) to make two payments to each eligible women's hospital for each of FY2010-FY2014: (1) one payment for direct expenses associated with operating approved graduate medical residency training programs; and (2) one for indirect expenses associated with the treatment of more severely ill patients and the additional costs relating to teaching residents in such programs. Requires the Secretary to: (1) make the payments in 12 equal interim installments based on the number of residents reported in the hospital's most recently filed Medicare cost report; (2) withhold up to 25% from each installment to ensure a hospital will not be overpaid on an interim basis; (3) determine, prior to the end of each fiscal year, any changes to the number of residents reported to determine the final amount; and (4) recoup any overpayments based on such determination. Considers the final amount so determined to be a final intermediary determination, subject to administrative and judicial review, under the Social Security Act. Applies to women's hospitals funded under this Act annual reporting requirements and provisions regarding direct graduate medical education payments and indirect medical education payments applicable to children's hospitals that operate graduate medical education programs.
United States · United States Congress · 8 December 2009
Small Business Research and Experimentation Simplification Act of 2009 - Amends the Internal Revenue Code to allow small business employers with an average of 500 or fewer employees in a calendar year a partially refundable tax credit for 20% of their research expenditures. Terminates such credit after 2015. Requires the Comptroller General to report to Congress by June 30, 2015, on an analysis of the usefulness and effectiveness of any recommended changes in the research tax credit allowed by this Act.
United States · United States Congress · 8 December 2009
Amends the Internal Revenue Code to: (1) modify the exemption from the 10% penalty for premature distributions from governmental employee benefit plans to qualified public safety employees to eliminate the restriction that such plans be defined benefit plans; (2) expand the definition of "qualified public safety employee" to include federal employees; and (3) exempt from tax penalties certain periodic payments made to qualified public safety employees before the enactment of the Pension Protection Act of 2006 (i.e., August 17, 2006).
United States · United States Congress · 8 December 2009
Clean Air and Water Investment Act of 2009 - Amends the Internal Revenue Code to include air and water pollution control facilities among the projects for which tax-exempt facility bonds may be issued. Defines such facilities as any property: (1) to be used to abate or control water or atmospheric pollution or contamination by removing, altering, disposing, or storing pollutants, contaminants, wastes, or heat; (2) which is either land or of a character subject to the allowance for depreciation; and (3) that a federal, state, or local agency has certified is designed for abating or controlling atmospheric or water pollution or for meeting local requirements for controlling such pollution. Provides that a water pollution control facility includes the necessary intercepting sewers, pumping, power, and other equipment, and their appurtenances. Makes this Act applicable to bonds issued after December 31, 2008.
United States · United States Congress · 8 December 2009
Amends the Internal Revenue Code to extend through 2010 the excise tax credit for alternative fuels and fuel mixtures for any sale or use involving liquified petroleum gas.
United States · United States Congress · 8 December 2009
Amends the Internal Revenue Code to: (1) increase from 50 to 100% the exclusion from gross income allowed for gain from the sale or exchange of qualified small business stock that is acquired during 2010; and (2) exempt gain from such stock in calculating the alternative minimum tax.
United States · United States Congress · 8 December 2009
Expanding Building Efficiency Incentives Act of 2009 - Amends the Internal Revenue Code to: (1) increase and extend through 2015 the new energy efficient home tax credit; (2) increase the rate of the tax deduction for energy efficient commercial buildings; (3) increase to $5,000 the limit on the tax credit for nonbusiness energy property expenditures and extend such credit through 2015; (4) allow a $200 tax credit through 2011 for the cost of a home energy rating; and (5) allow a $500 tax credit for the cost of training and certifying home performance auditors to conduct home energy ratings.
United States · United States Congress · 8 December 2009
Amends the Internal Revenue Code to: (1) expand the definition of "qualified refinery" for purposes of the taxpayer election to expense the costs of refinery property to include refineries for processing non-virgin lube oil from used, refined products (including used lube oil originally derived from crude oil or qualified fuels); (2) extend through 2016 the expensing allowance with respect to such refineries; and (3) allow a business-related tax credit for the production of qualified re-refined lubricating oil.
United States · United States Congress · 7 December 2009
S Corporation Inventory Contribution Act of 2009 - Amends the Internal Revenue Code to extend the tax deduction for charitable contributions of inventory to S corporations. Limits the amount of such deduction for corporations other than C corporations to 10% of aggregate net income.
United States · United States Congress · 7 December 2009
Amends the Internal Revenue Code to: (1) deny a tax deduction for expenses relating to direct-to-consumer advertising in any media for the sale and use of prescription pharmaceuticals; and (2) allow a tax deduction for fees, up to $500, for the participation of a child who is a dependent of a taxpayer in any organization that promotes or provides for the physical activity of children.
United States · United States Congress · 7 December 2009
Tax Extenders Act of 2009 - Amends the Internal Revenue Code to extend through 2010 certain expiring provisions for individual taxpayers, including: (1) the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes; (2) the standard tax deduction for state and local real property taxes; (3) the tax deduction from gross income for qualified tuition and related expenses; and (4) the tax deduction from gross income for certain expenses of elementary and secondary school teachers. Extends through 2010 expiring provisions for business taxpayers, including: (1) the tax credit for increasing research activities; (2) tax treatment of certain items affecting U.S. shareholders of controlled foreign corporation; (3) accelerated depreciation for qualified leasehold, restaurant, and retail property, for motorsports entertainment complexes, and for farming business machinery and equipment; (4) the tax credit for railroad track maintenance expenditures; (5) the enhanced expensing allowance for certain film and television production costs; (6) expensing of environmental remediation costs; (7) the tax credit for mine rescue team training expenses; (8) the taxpayer election to expense advanced mine safety equipment expenditures; (9) the tax credit for differential wages payments to employees who are active duty members of the Uniformed Services; (10) tax rules relating to regulated investment companies (RICs); and (11) the suspension of the taxable income limitation on percentage depletion for oil and natural gas produced from marginal properties. Extends through 2010 expiring provisions relating to charitable organizations and contributions, including: (1) the tax deduction for charitable contributions of capital gain real property by individual taxpayers and certain corporate farmers and ranchers for conservation purposes; (2) the enhanced tax deduction for charitable contributions of food inventory and book inventories to public schools and for corporate contributions of computer technology and equipment for educational purposes; (3) penalty-free distributions from individual retirement accounts (IRAs) for charitable purposes; and (4) special tax rules for payments to controlling exempt organizations, exclusion of gain or loss from unrelated business taxable income from the sale or exchange of certain brownfield sites, and basis adjustment to stock of S corporations making charitable contributions. Extends through 2010: (1) the tax credit for employment of members of Indian tribes; (2) accelerated depreciation of property used for business purposes on an Indian reservation; (3) extension of the tax deduction for income attributable to domestic production activities to such activities in Puerto Rico; (4) the limitation on the amount of distilled spirits tax covered (paid over) into the treasuries of Puerto Rico and the Virgin Islands; and (5) the tax credit for American Samoa economic development expenditures. Extends through 2010 certain provisions relating to community development and assistance, including: (1) tax incentives in empowerment zones and renewal communities; (2) the new markets tax credit; (3) tax incentives for investment in the District of Columbia, the New York Liberty Zone, the Gulf Opportunity Zone, and low-income housing. Extends through 2010 tax-related disaster relief provisions, including: (1) the tax deduction for personal casualty losses attributable to federally-declared disasters; (2) expensing allowance for cleanup and other expenditures in disaster areas; (3) the five-year extended carryover period for net operating losses incurred in a disaster area; (4) waiver of mortgage revenue bond requirements for refinancing residences damaged or destroyed in a disaster area; and (5) expensing and accelerated depreciation of certain disaster assistance property. Extends through 2010 energy conservation and production provisions, including: (1) the tax credits for biodiesel and renewable diesel used as fuel; (2) the alternative motor vehicle tax credit for large hybrid vehicles; (3) the alternative fuel excise tax credit for natural gas and liquefied petroleum gas; and (4) tax rules relating to sales required to implement federal and state restructuring policy for qualified electric utilities. Revises and adds reporting and other requirements relating to income from assets held abroad, including by: (1) requiring foreign financial and nonfinancial institutions to withhold 30% of payments made to such institutions by U.S. individuals unless such institutions agree to disclose the identity of such individuals and report on their bank transactions; (2) denying a tax deduction for interest on non-registered bonds issued outside the United States; (3) requiring any individual who holds more than $50,000 in a depository or custodial account maintained by a foreign financial institution to report on such accounts; (4) imposing an enhanced tax penalty for underpayments attributable to undisclosed foreign financial assets; (5) extending the limitation period for assessment of underpayments with respect to assets held outside the United States; (6) requiring shareholders of a passive foreign investment company to file informational returns; (7) enhancing tax rules and penalties relating to foreign trusts with U.S. beneficiaries; and (8) requiring withholding of tax on dividend equivalent payments received by foreign individuals. Sets forth tax rules relating to partnership interests transferred in connection with the performance of services. Increases by an additional 26.5% the required estimated tax payments for certain large corporations in the third quarter of 2014. Requires the Chief of Staff of the Joint Committee on Taxation to submit to the House Ways and Means Committee and the Senate Finance Committee a report on each tax expenditure extended by this Act.
United States · United States Congress · 3 December 2009
Transitional Federal Medical Assistance Percentage Act - Amends the American Recovery and Reinvestment Act of 2009 to extend the increase in the federal medical assistance percentage (FMAP) under title XIX (Medicaid) of the Social Security Act. Extends the entire recession adjustment period from December 31, 2010, through June 30, 2011. Provides for adjusted FMAP percentage rates during a transitional assistance period from July 1, 2011, through December 31, 2013. Prescribes formulae for determining the adjusted FMAP through FY2012 and subsequent fiscal year quarters.
United States · United States Congress · 3 December 2009
Helping Unemployed Workers Act - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA), as amended by the Unemployment Compensation Extension Act of 2008 and the Assistance for Unemployed Workers and Struggling Families Act. Extends the final date for entering a federal-state agreement under the Emergency Unemployment Compensation (EUC) program through December 1, 2010. Postpones the termination of the program until May 31, 2011. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until January 1, 2011: (1) federal-state agreements increasing regular unemployment compensation payments to individuals; and (2) requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and May 30, 2011, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.) Amends the Supplemental Appropriations Act, 2008 to modify EUC eligibility requirements to disregard an individual's right to regular compensation for a subsequent benefit year when determining such individual's eligibility to receive EUC if such individual: (1) has exhausted his or her rights to regular compensation for any benefit year; and (2) does not file a claim for such regular compensation. Amends the Internal Revenue Code to allow an exclusion from gross income in 2010 for up to $2,400 of unemployment compensation. Defines "short-time compensation program," for Federal Unemployment Tax Act (FUTA) purposes, as one in which: (1) participation of an employer is voluntary; (2) an employer reduces the number of hours worked by employees through certifying that such reductions are in lieu of temporary layoffs; (3) an employee whose workweek that has been reduced by at least 10% is eligible for unemployment compensation; (4) an eligible employee may participate in an employer-sponsored job skills training program; and (5) an employer is required to certify that continuation of employee health and retirement benefits will not be affected by participation in the program. Directs the Secretary of Labor to make payments to a state's unemployment compensation trust fund for the payment of unemployment compensation if the Secretary approves a state's application for certification to operate a short-time compensation program that requires the maintenance of health and retirement employee benefits. Requires the Secretary to study and report to Congress and the President on the EUC program.
United States · United States Congress · 3 December 2009
Amends the Internal Revenue Code, with respect to the tax credit for nonbusiness energy property expenditures, to include labor costs paid to prepare, assemble, or install any residential energy efficiency improvements eligible for such credit.
United States · United States Congress · 3 December 2009
Military Families Affordable Homes Act - Amends Internal Revenue Code provisions relating to tax-exempt facility bonds to expand the eligibility of military personnel for low-income residential rental housing financed by such bonds.
United States · United States Congress · 3 December 2009
Clean Renewable Energy Advancement Tax Extension Jobs Act of 2009 or the CREATE Jobs Act - Amends the Internal Revenue Code to: (1) extend through 2016 the tax credit for producing electricity from wind and open-loop biomass facilities; (2) increase the limitation on the issuance of new clean renewable energy bonds; and (3) extend through 2011 the additional depreciation allowance for certain business assets acquired after 2007.
United States · United States Congress · 3 December 2009
Amends the Internal Revenue Code to revise the definition of "qualified nonrecourse financing" to include qualified nonrecourse real property or Small Business Investment Company financing as amounts at risk for purposes of determining the deductibility of losses from certain investment activities, including farming, leasing, and energy exploration.
United States · United States Congress · 3 December 2009
Amends the Internal Revenue Code to extend through 2011 the enhanced tax deduction for charitable contributions of book inventory to public schools.
United States · United States Congress · 3 December 2009
Let Wall Street Pay for the Restoration of Main Street Act of 2009 - Amends the Internal Revenue Code to impose an excise tax on certain securities transactions, including transactions in stocks, futures, swaps, credit default swaps, and options. Exempts transactions for securities held in tax-exempt retirement accounts, health savings accounts, educational accounts, and regulated investment companies. Allows the purchaser of securities a credit against the excise tax for the lesser of the tax incurred or $250 ($500 for married couples filing joint tax returns). Requires withholding of excise tax amounts by the transferor of securities subject to the tax. Requires one-half of the tax revenues raised by this Act to be held in a separate Job Creation Reserve account to offset additional costs from the Surface Transportation Authorization Act of 2009 and subsequent legislation to fund job creation. Expresses the sense of Congress that one-half of the tax revenues raised by this Act shall be used to reduce the federal deficit.
United States · United States Congress · 3 December 2009
2009 District of Columbia Omnibus Authorization Act - Amends the District of Columbia Appropriation Act, 1982, as amended by the District of Columbia Appropriations Act, 1990, to repeal the prohibition against, and so permit, the promotion or operation of revenue-raising games of chance on the federal enclave, its adjacent public buildings, and land controlled by the Shipstead-Luce Act. Amends the District of Columbia Home Rule Act to make permanent the authority to: (1) increase the amount appropriated to the District of Columbia (District) as local funds during a fiscal year attributable to unanticipated growth of revenue collections; and (2) allocate funds from the District emergency and contingency reserve funds, respectively, and use them for cash flow management purposes. Revises certain specifications for the authorized transfer by the District Council, on behalf of the United States, to the District Redevelopment Land Agency of all federal right, title, and interest in the Southwest Waterfront Project Site. Authorizes such transfer by one or more quitclaim deeds. Authorizes the Agency to lease or sell the Site to a redevelopment company or other lessee or purchaser. Repeals the U.S. reversionary interest in such property. Permits construction of buildings or facilities on the following federal lands in the District without congressional approval: (1) Fort Dupont Park (U.S. Reservation 405); (2) Benning Stoddert Park, including the Benning Recreation Center (U.S. Reservation 706); and (3) Walter Reed Army Medical Center (Parcel 319). Requires the Director of the National Park Service and the Secretary of the Interior each to transfer specified lands to the District. Exempts income earned on District government notes and obligations from state and local taxation. Amends the District of Columbia Official Code to revise the authorities of the chief judge of the District of Columbia Court of Appeals to: (1) provide biennial and, as under current law, annual judicial conferences; and (2) require active magistrate judges at such conferences. Authorizes the chief judges of the District Superior Court and of the District Court of Appeals to toll or delay judicial proceedings in certain natural disaster or other emergency situations. Amends the Code to authorize the Joint Committee on Judicial Administration to establish a voluntary separation incentive payments program for nonjudicial employees of the District courts substantially similar to that for certain federal employees and members of the uniformed services. Amends the District of Columbia Home Rule Act to reduce from 114 to 70 days after a vacancy occurs the timing for special elections for ward council members in the District. Revises the annual salary of the Chief Financial Officer of the District to a rate which is not less than (currently, an annual rate equal to) level I of the Executive Schedule. Modifies the project for flood control, Potomac River, Washington, DC, to authorize the Secretary of the Army to construct the project at a specified federal cost. Authorizes the use of a specified portion of such funds to reimburse the District for its incurred costs in designing and constructing a permanent closure at 17th Street Northwest. Deauthorizes a specified portion of the project for navigation, Potomac River, Washington Channel, District of Columbia.
United States · United States Congress · 3 December 2009
Amends the Heartland Disaster Tax Relief Act of 2008 to extend through 2010 provisions of such Act allowing residents of the Midwestern disaster area to: (1) use amounts from tax-exempt retirement accounts without a tax penalty to purchase a new principal residence or repair an existing one; (2) recontribute amounts withdrawn for such purposes to such accounts; and (3) exclude from gross income income resulting from a cancellation of mortgage indebtedness incurred in such disaster area.
United States · United States Congress · 3 December 2009
Amends the Internal Revenue Code to extend through 2010 the suspension of the taxable income limitation on percentage depletion for oil and natural gas produced from marginal properties.
United States · United States Congress · 3 December 2009
Amends the Internal Revenue Code to to eliminate the phase-in of the tax deduction for income attributable to domestic production activities and permit the full 9% deduction amount for taxable years beginning after 2008.
United States · United States Congress · 3 December 2009
Amends the Internal Revenue Code to: (1) increase to $3.5 million the limitation on the reduction in the fair market value of real property used for farming or in another trade or business for estate tax purposes; and (2) allow an annual inflation adjustment to the limitation amount after 2010.
United States · United States Congress · 3 December 2009
Unclaimed Savings Bond Act of 2009 - Directs the Secretary of the Treasury to conduct a demonstration program to: (1) identify and locate the owners of specified unredeemed U.S. savings bonds; and (2) provide bondholder location and assistance grants to states for the purpose of bond owner location and notification activities. Requires the Secretary to attempt to locate owners of specified unredeemed savings bonds for which the registered address: (1) is located in a state not participating in the demonstration program in the fiscal year in which such bond would otherwise have been referred to such state; or (2) is not located in any state. Requires the Secretary to deduct and withhold from the proceeds of any matured outstanding U.S. savings bond, on the later of the date of maturity of such bond or the date of the enactment of this Act, a tax in an amount equal to the applicable percentage of the amount which, if such bond were redeemed, would constitute interest. Includes the deemed interest amount in the bondholder's gross income.
United States · United States Congress · 3 December 2009
Storage Technology of Renewable and Green Energy Act of 2009 or the STORAGE Act of 2009 - Amends the Internal Revenue Code to: (1) allow a 20% energy tax credit for investment in energy storage property directly connected to the electrical grid (i.e., state systems of generators, transmission lines, and distribution facilities) and designed to receive, store, and convert energy to electricity and deliver such electricity for sale; (2) make such property eligible for new clean renewable energy bond financing; (3) allow a 30% energy tax credit for investment in energy storage property used at the site of energy storage; and (4) allow a 30% nonbusiness energy property tax credit for the installation of energy storage equipment in a principal residence.
United States · United States Congress · 2 December 2009
Clear Airfares Act of 2009 - Makes it an unfair or deceptive practice for: (1) a domestic or foreign air carrier or ticket agent to sell an airline ticket without simultaneously displaying all applicable ticket taxes, fees, charges, and surcharges in reasonable proximity to the price of the ticket (including on the Internet to an online purchaser); and (2) a domestic or foreign air carrier to impose a fuel surcharge that is not correlated to the price of fuel paid or the amount of fuel used by the air carrier on the specific flight.
United States · United States Congress · 2 December 2009
End Discriminatory State Taxes for Automobile Renters Act of 2009 - Prohibits states or local governments from levying or collecting a discriminatory tax (generally, a tax or tax assessment that is applicable to the rental of motor vehicles or motor vehicle businesses or property, but not to the majority of other rentals of tangible personal property within a state or locality) on the rental of motor vehicles, motor vehicle rental businesses, or motor vehicle rental property.
United States · United States Congress · 2 December 2009
Deposit Restricted Qualified Tuition Programs Act of 2009 - Amends the Federal Deposit Insurance Act to prescribe requirements for deposit restricted qualified tuition programs which are exempt from federal income tax. Defines such a program as one in which: (1) the cash provided to it by a contributor may be invested only in deposits insured by the Federal Deposit Insurance Corporation (FDIC); (2) the contributor may become a participant in the program by depositing funds through the program into an account at a depository institution participating in the program; and (3) the program may include multiple depository institutions. Deems a deposit restricted qualified tuition program to be an identified banking product for purposes of the Securities Exchange Act of 1934. Denies treatment as a security under the Securities Act of 1933, the Securities Exchange Act of 1934, or the Investment Company Act of 1940 of: (1) the investment of cash in deposits at an insured depository institution through a deposit restricted qualified tuition program; (2) any certificate of deposit or other instrument evidencing any such deposit; or (3) any participation by a contributor to a deposit restricted qualified tuition program. Declares that in no event shall a deposit restricted qualified tuition program, the state entity designated by statute to oversee such program, or the administrator appointed to operate it on behalf of the state or a participating depository institution, be deemed to be an issuer of a security or an investment company.
United States · United States Congress · 2 December 2009
Local Officials Tax Relief Act of 2009 - Amends the Internal Revenue Code and Title II (Old Age, Survivors, and Disability Insurance) of the Social Security Act to exempt from social security taxes remuneration paid to any elected or appointed member of any general governing board, commission, or committee of any political subdivision of a state if such remuneration is not more than $1,300 and is paid for service performed on or after January 1, 2009.
United States · United States Congress · 2 December 2009
Aegis Ashore Test Facility Construction Authorization Act - Amends the Military Construction Authorization Act for Fiscal Year 2010 to authorize a military construction project at the Hawaii Pacific Missile Range Facility, relating to construction of an Aegis Ashore Test Facility.
United States · United States Congress · 2 December 2009
Brownfield Cleanup Enhancement Act - Amends the Comprehensive Environmental Response, Compensation, and Liability Act of 1980 to authorize appropriations for FY2010 and each fiscal year thereafter for: (1) the brownfield site characterization and assessment grant program and for grants and loans for brownfield remediation; and (2) state and Indian tribe brownfield sites response programs.