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Taxation

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101 records in US in 2010

Records

Bill· SS. 3944 (111th)referred

Law Enforcement Officers Retirement Equity Act of 2010

United States · United States Congress · 15 November 2010

Law Enforcement Officers Retirement Equity Act of 2010 - Redefines the term "law enforcement officer" under provisions of the Federal Employees Retirement System (FERS) and the Civil Service Retirement System (CSRS) to include: (1) federal employees not otherwise covered by such term whose duties include the investigation or apprehension of suspected or convicted individuals and who are authorized to carry a firearm; and (2) such employees of the Internal Revenue Service (IRS) whose duties are primarily the collection of delinquent taxes and the securing of delinquent tax returns. Requires that service performed by an incumbent law enforcement officer be treated: (1) for all purposes, as service performed as a law enforcement officer, irrespective of how such service is treated for retirement purposes; and (2) for retirement purposes, as service performed as such an officer, but only if an appropriate written election is submitted to the Office of Personnel Management (OPM) five years after the enactment of this Act or before separation from government service, whichever is earlier.

Bill· SS. 3939 (111th)referred

Earmark Reform and Federal Spending Transparency and Accountability Act of 2011

United States · United States Congress · 15 November 2010

Earmark Reform and Federal Spending Transparency and Accountability Act of 2011 - Amends the Federal Election Campaign Act of 1971 to prohibit, between January 1 of an odd-numbered year and December 31 of the next even-numbered year, an earmark beneficiary from making contributions aggregating more than $5,000 to any requesting candidate with respect to such earmark beneficiary. Defines "requesting candidate" as any Senator or Member who requested a congressionally directed spending item, limited tax benefit, or limited tariff benefit (earmark) which benefits the earmark beneficiary. Prohibits the employees of the personal staff of a Member of Congress, except for one designee, from attending a political fund raiser held on the Member's behalf. Requires the Secretary of the Senate and the Clerk of the House of Representatives each to post on the respective public website a link to the earmark database maintained by the Office of Management and Budget (OMB). Requires the head of each federal department and agency to post on the respective public website a link to a searchable database that lists each contract, grant, cooperative agreement, and other expenditure made by the department or agency. Amends Rule XLIV (Congressionally Directed Spending and Related Items) of the Standing Rules of the Senate to require a Senator requesting an earmark in any legislation or an accompanying joint statement of managers to certify in the required written statement to the chairman and ranking member of the committee of jurisdiction that the earmark recipient is qualified to handle the project. Requires the Comptroller General, in an annual report to Congress, to use the OMB database to: (1) randomly select a percentage of each of the programs and projects funded through earmarks in the preceding fiscal year; (2) audit each selected one; and (3) provide a detailed accounting of how, if it does so, the earmark contributes to an already existing program or project.

Bill· SS. 3946 (111th)referred

Small Business Paperwork Relief Act

United States · United States Congress · 15 November 2010

Small Business Paperwork Relief Act - Amends the Internal Revenue Code to repeal a provision (added by the Patient Protection and Affordable Care Act) that extends to corporations that are not tax-exempt the requirement to report payments of $600 or more.

Bill· HRH.R. 6401 (111th)referred

Biennial Budgeting and Appropriations Act of 2010

United States · United States Congress · 15 November 2010

Biennial Budgeting and Appropriations Act of 2010 - Amends the Congressional Budget Act of 1974 to require: (1) biennial (instead of annual) budget resolutions; (2) biennial appropriations Acts; and (3) biennial government strategic and performance plans. Makes conforming amendments to the Rules of the House of Representatives. Defines the budget biennium as the two consecutive fiscal years beginning on October 1 of any odd-numbered year. Requires: (1) a federal agency, upon request by a congressional committee, to provide appropriate information regarding its appropriations requests and program administration; (2) the Comptroller General to furnish to such committee summaries of any audits or reviews of such program which the Comptroller General has completed during the preceding six years; and (3) the Comptroller General, Director of the Congressional Budget Office (CBO), and the Director of the Congressional Research Service (CRS) to furnish such committee appropriate information, studies, analyses, and reports. Requires the Director of the Office of Management and Budget (OMB) to determine and report to Congress on the impact and feasibility of changing the definition of a fiscal year, and the budget process based on that definition, to a two-year fiscal period with a biennial budget process based on such period. Requires the President's budget submission for FY2014 to include: (1) an identification of the budget accounts for which an appropriation should be made for each fiscal year of the FY2014-FY2015 biennium; and (2) budget authority that should be provided for each such fiscal year for the budget accounts. Directs: (1) the House and Senate committees, during the first session of the 113th Congress, to work with the Comptroller General to develop plans to transition program authorizations to a multi-year schedule; and (2) the Comptroller General, during such Congress, to continue to provide assistance to Congress with respect to programmatic oversight, and in particular to assist the congressional committees in designing and conforming programmatic oversight procedures for FY2014-FY2015 biennium.

Bill· SS. 3935 (111th)referred

Advanced Energy Tax Incentives Act of 2010

United States · United States Congress · 29 September 2010

Advanced Energy Tax Incentives Act of 2010 - Amends the Internal Revenue Code to: (1) increase and extend the tax credit for new energy efficient homes; (2) increase the rate of the tax deduction for energy efficient commercial buildings; and (3) increase capacity limitations for purposes of the energy tax credit for combined heat and power system property. Allows: (1) a new tax credit for the cost of home energy ratings; (2) a business-related tax credit for the training and certification costs of home energy performance auditors and for motor energy efficiency improvements; (3) a 50% tax credit for performance-based home energy improvements; (4) a tax credit for investment in a qualifying efficient industrial process water use project; (5) a new tax credit for chlorofluorocarbon (CFC) chiller replacement; (6) accelerated depreciation for certain alternative energy property and natural gas distribution facilities; and (7) a new tax credit for the cost of an idling reduction device installed on a heavy-duty diesel-powered on-highway vehicle. Increases the limitation on allocations for the qualifying advanced energy project tax credit. Allows a tax credit for investment in a qualifying industrial energy efficiency project (a project that reduces energy inputs for a given level of production by capital expenditures). Allows: (1) a 20% energy tax credit for investment in energy storage property directly connected to the power grid: (2) financing of such property with new clean renewable energy bonds; (3) a 30% energy tax credit for investment in qualified onsite energy storage property; and (4) a 30% nonbusiness energy property tax credit for qualified residential energy storage equipment. Extends through 2012 the tax credit for producing electricity from offshore wind facilities. Increases and expands the tax credit for carbon dioxide sequestration. Modifies the definition of "cellulosic biofuel" for purposes of the cellulosic biofuel producer tax credit and the special depreciation allowance to mean any liquid fuel that is derived solely from qualified feedstocks (defined as any lignocellulosic or hemicellulosic matter that is available on a renewable or recurring basis and any cultivated algae, cyanobacteria, or lemna).

Bill· SS. 3885 (111th)referred

Race to the Top Act of 2010

United States · United States Congress · 29 September 2010

Race to the Top Act of 2010 - Directs the Secretary of Education to award competitive grants to states and local educational agencies (LEAs) to implement reforms and innovations designed to improve educational outcomes significantly for all students and reduce achievement gaps significantly among specified student subgroups. Requires each grant applicant to have a comprehensive and coherent plan for doing so that includes, if applicable: (1) improving the effectiveness of teachers and school leaders and promoting their equitable distribution; (2) strengthening the use of data to improve education; (3) implementing internationally benchmarked, college- and career-ready elementary and secondary academic standards; (4) turning around its lowest-performing schools; (5) supporting, or coordinating with, early learning programs for high-need children from birth through third grade; and (6) creating or maintaining successful conditions for high-performing charter schools and other innovative, autonomous public schools. Requires each grantee to establish performance measures that track its progress in implementing its plan, and improving educational outcomes for students and specified student subgroups. Gives grant priority to LEAs with the highest number or percentages of impoverished children and those that serve rural schools. Requires each state grantee to use at least 50% of its grant for subgrants to LEAs that participate in its plan. Allows LEAs to receive a grant and subgrant for the same fiscal year.

Bill· SS. 3934 (111th)referred

Gulf Coast Oil Recovery Zone Tax Relief and Economic Recovery Act

United States · United States Congress · 29 September 2010

Gulf Coast Oil Recovery Zone Tax Relief and Economic Recovery Act - Allows non-recognition, for income tax purposes, of proceeds or payments from insurance received in connection with the Gulf oil spill or any payment for damages attributable to the oil spill under the Oil Pollution Act of 1990 that are invested within six months after receipt in a trade or business located in the recovery zone. Defines: (1) "Gulf oil spill' as the discharge of oil by reason of the explosion on, and sinking of, the mobile offshore drilling unit Deepwater Horizon; and (2) "recovery zone" as certain counties in Florida, Mississippi, and Alabama and specified parishes in Louisiana that were affected by the oil spill. Allows: (1) a carryback for a five-year period of net operating losses incurred by a recovery zone trade or business; (2) penalty-free distributions, up to $100,000, from a tax-exempt retirement plan made on or after April 20, 2010, and before January 1, 2012, to residents in the recovery zone and recognition in income of such distributions ratably over a three-year period; (3) an increased (from $50,000 to $100,000) tax exemption for loans from qualified employer plans to certain individuals residing in the recovery zone; (4) a work opportunity tax credit for hiring an employee who resides in and is hired for a position in the recovery zone; (5) a special depreciation allowance for property used by a business in the recovery zone which is acquired on or after April 20, 2010; (6) accelerated depreciation (15-year recovery period) for qualified leasehold, restaurant, and retail improvement property placed in service in the recovery zone after April 20, 2010, and before January 1, 2013; (7) tax-exempt bond financing of property in the recovery zone and advance refundings of bonds issued by a recovery zone state; and (8) an exemption from rules for the allocation of the interest expense of financial institutions for exempt recovery zone bonds and advance refunding bonds issued by a recovery zone state.

Bill· SS. 3865 (111th)referred

Volunteer Income Tax Assistance (VITA) Act of 2010

United States · United States Congress · 29 September 2010

Volunteer Income Tax Assistance (VITA) Act of 2010 - Directs the Secretary of the Treasury, through the Internal Revenue Service (IRS), to establish a Community Volunteer Income Tax Assistance Matching Grant Program (VITA grant program) for the development, expansion, or continuation of volunteer tax preparation programs to assist low-income taxpayers and members of underserved populations. Establishes the National Center to Promote Quality, Excellence, and Evaluation in Volunteer Income Tax Assistance. Requires such Center to: (1) promote the adoption of a universally accessible volunteer training platform for the preparation of federal income tax returns; (2) provide technical assistance to tax return preparation program managers; (3) identify and disseminate best practices related to tax site management; (4) support outreach and marketing efforts; and (5) provide evaluation of programs and activities funded under this Act.

Bill· SS. 3914 (111th)referred

A bill to amend title VIII of the Elementary and Secondary Education Act of 1965 to require the Secretary of Education to complete payments under such title to local educational agencies eligible for such payments within 3 fiscal years.

United States · United States Congress · 29 September 2010

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

Bill· SS. 3921 (111th)referred

Ethical Pathway Act of 2010

United States · United States Congress · 29 September 2010

Ethical Pathway Act of 2010 - Directs the Secretary of Health and Human Services (HHS), acting through the Commissioner of Food and Drugs (FDA), to establish a mechanism by which an applicant for an abbreviated new drug application submitted under the Federal Food, Drug, and Cosmetic Act, for license of a biosimilar biological product submitted under the Public Health Service Act, or for a license to sell in the United States a drug that has been approved for marketing in a foreign country may request a cost-sharing arrangement under which the applicant and the holders of relevant applications or licenses shall make every effort to ensure that any regulatory test data and results of clinical investigations involving humans and vertebrate animals conducted regarding such applications or licenses is shared, including the regulatory test data necessary to obtain marketing approval from the Secretary. Permits such applicant to request such arrangement if, but for the arrangement: (1) the applicant would be required to conduct clinical investigations involving human subjects that violate Article 20 of the Declaration of Helsinki on Ethical Principles for Medical Research Involving Human Subjects in order to obtain the Secretary's approval or licensure; or (2) the duplication of the clinical investigations required for such application would violate other applicable ethical standards concerning the testing of products on humans or other vertebrate animals. Sets forth provisions regarding: (1) the responsibility of an applicant that intends to perform clinical investigations involving humans or vertebrate animals to verify that those investigations have not been performed or initiated by another person, (2) agreement between an applicant and the holders of the relevant applications or licenses on a fee that is reasonable and fair that permits the applicant to rely upon information from such regulatory test data, and (3) procedures to determine such fee or required payment when such parties fail to reach such an agreement. Requires the fee for reliance on such regulatory test data to be determined after considering: (1) the actual out-of-pocket costs of the applicable clinical investigations; (2) the risks of the investigations; (3) any federal grants, tax credits, or other subsidies; (4) the expected share of the global market for the product involved; and (5) the amount of time the holders of the relevant applications or licenses have benefited from exclusive rights and the cumulative revenue earned on the products that relied upon the data at issue. Directs the Secretary to adopt procedures and rules under which sufficient information about costs and fees will be made public.

Bill· SS. 3937 (111th)referred

Suburban Core Opportunity, Restoration, and Enhancement (SCORE) Act of 2010

United States · United States Congress · 29 September 2010

Suburban Core Opportunity, Restoration, and Enhancement (SCORE) Act of 2010 - Authorizes the Secretary of Housing and Urban Development (HUD) to designate one or more SCORE project areas. Conditions such a designation on whether: (1) the area is nominated by one or more local governments, including municipal and county authorities; and (2) the local government provides written assurances that it convened a SCORE advisory committee to enter into a collaborative community planning process to determine the SCORE project area to be nominated, and meets other related criteria. Authorizes the Secretary to award competitive grants to local governments to: (1) create strategic plans for SCORE project areas; and (2) fund activities to revitalize such areas. Requires a local government receiving a revitalization grant to establish a separate SCORE Reinvestment Fund. Requires such a grant to be used to: (1) acquire real, commercial, or industrial property and existing structures within a SCORE project area; (2) pay for engineers to develop or redevelop the property and structures; and (3) pay for property and structure construction, reconstruction, alteration, or rehabilitation, or to make substantial improvements to them. Deems a business located within a SCORE project area and receiving community block grant funds under the Housing and Community Development Act of 1974 (HCDA) to have met specified requirements for any job creation or job retention effort undertaken with such funds, including the one that assisted activities benefit persons of low and moderate income. Exempts any economic development project located within a SCORE project area receiving HCDA funds from HCDA public benefit standards. Amends the Internal Revenue Code to allow: (1) a three-year work opportunity tax credit for the hiring of employees who perform services for a trade or business located in a SCORE project area; and (2) an additional depreciation allowance for business or investment property located in such an area.

Bill· SS. 3881 (111th)referred

Justice for Sergei Magnitsky Act of 2010

United States · United States Congress · 29 September 2010

Justice for Sergei Magnitsky Act of 2010 - Directs the Secretary of State to publish a list of each individual the Secretary believes: (1) is responsible for the detention, abuse, or death of Sergei Magnitsky; (2) conspired to defraud the Russian Federation of taxes on corporate profits through fraudulent transactions and lawsuits against the foreign investment company known as Hermitage and to misappropriate Hermitage-owned entities; or (3) participated in efforts to conceal Mr. Magnitsky's detention, abuse, or death, or the existence of such conspiracy. Makes an alien on such list or a family member ineligible to enter or be admitted to the United States. Revokes any visa issued for such person. Authorizes the Secretary to waive such prohibition if in the U.S. national interest. Directs the Secretary of the Treasury to: (1) instruct domestic financial institutions and agencies to take specified measures if the Secretary makes a money laundering determination relating to such conspiracy; and (2) freeze and prohibit U.S. property transactions of an individual who is on such list or acts as an agent for an individual on the list. Authorizes the Secretary to waive such actions if in the U.S. national interest. States that this Act shall cease to be effective when the Secretary of State and the Secretary of the Treasury certify to Congress that: (1) the government of the Russian Federation has conducted a thorough and transparent investigation into Mr. Magnitsky's detention and death, and the related conspiracy: (2) the responsible individuals have been brought to justice according to the Russian Federation's laws and pursuant to its international legal obligations; and (3) the government of the Russian Federation has taken steps to bring its criminal justice and penal systems into compliance with international legal standards, has strengthened statutory protections for individuals who disclose evidence of illegal government activities, and has recognized Sergei Magnitsky's contribution to the fight against corruption and for the rule of law.

Bill· SS. 3867 (111th)referred

A bill to modify the naturalization requirements related to physical presence in the United States for alien translators granted special immigrant status, and for other purposes.

United States · United States Congress · 29 September 2010

Amends the National Defense Authorization Act for Fiscal Year 2006, with respect to naturalization of an Afghan or Iraqi translator who is a lawful permanent resident, to count a period of absence from the United States working as a translator for the United States or a U.S. contractor in Afghanistan or Iraq towards the accumulation of the required U.S. physical presence.

Bill· SS. 3936 (111th)referred

SELF Act

United States · United States Congress · 29 September 2010

States as Energy Leaders for the Future Act or SELF Act - Establishes in the Department of Energy (DOE) a program to provide grants to eligible entities, on a competitive basis, to develop and carry out clean energy and carbon reduction measures, such as renewable electricity standards, regional or statewide climate action plans, and participation in a regional greenhouse gas reduction program. Directs the Secretary of DOE, in establishing criteria for grants, to take into account: (1) regional disparities in the ways in which energy is produced and used; and (2) the clean energy resource potential of the measures. Amends the Internal Revenue Code to exclude from the definition of "domestic production gross receipts" for purposes of the tax deduction for income attributable to domestic production, the gross receipts of a major integrated oil company which are derived from oil related qualified production activities.

Bill· SS. 3876 (111th)referred

A bill to amend the Internal Revenue Code of 1986 to extend and modify the alternative fuel vehicle refueling property credit.

United States · United States Congress · 29 September 2010

Amends the Internal Revenue Code, with respect to alternative fuel vehicle refueling property, to: (1) increase and extend the tax credit for such property through 2014; (2) expand such credit to include the installation of refueling devices (e.g., chargers or compressors); (3) permit property eligible for such credit to be placed in service with respect to two or more dwelling units; and (4) expand the definition of "qualified clean-fuel vehicle refueling property" for purposes of the tax deduction for clean-fuel vehicles and certain refueling property.

Bill· SS. 3900 (111th)referred

FAST Act

United States · United States Congress · 29 September 2010

Fighting Fraud and Abuse to Save Taxpayers' Dollars Act or FAST Act - Directs the Secretary of Health and Human Services (HHS), in order to ensure that service providers and suppliers that have operated in one state but are excluded from participation in the Medicare program are unable to participate in other federal health care programs in another state, to provide for increased coordination among specified federal, state, and related agencies. Requires the Secretary to allow greater integration between Medicare databases so that: (1) Medicare administrative contractors, fiscal intermediaries, and carriers have immediate access to information identifying providers and suppliers excluded from participation in programs under titles XVIII (Medicare), XIX (Medicaid), or XXI (Children's Health Insurance Program) (CHIP) of the Social Security Act (SSA), as well as other federal health care programs; and (2) such information can be shared on a real-time basis across federal health care programs and agencies, and with state health agencies, state Medicaid and CHIP plans, and related contractors. Requires the Secretary to implement fully the waste, fraud, and abuse detection solution of the Centers for Medicare & Medicaid Services called the One PI project by January 1, 2013. Grants federal and state agencies real-time access to the National Practitioner Data Bank. Authorizes the Secretary to allow state Medicaid fraud control units and state and local law enforcement officials access to federal Medicare, Medicaid, and CHIP claims and payment data. Directs the Comptroller General to study and report to Congress on whether and, if so, to what degree, the Federation of State Medical Boards may be useful in further strengthening the integrity of processes for enrolling service providers and suppliers under federal health care programs. Amends the SSA, as amended by the Patient Protection and Affordable Care Act, to authorize information in the National Practitioner Data Bank to be made available on a real-time basis to specified federal, state, and private health care entities. Directs the Secretary to establish an appeals process under which service providers or suppliers may have their names removed from the National Practitioner Data Bank. Prohibits the Secretary from contracting with a Medicare administrative contractor unless the contractor agrees to reimburse the Secretary for any amounts paid for any non-emergency item or service furnished by or at the medical direction of an individual or entity excluded from Medicare participation. Denies discharge in bankruptcy proceedings of: (1) civil monetary penalties; (2) amounts due the Secretary for overpayment of service providers where a health care provider or a supplier engages in fraudulent activity; or (3) amounts due from breach of a scholarship or loan contract. Prohibits Medicaid or CHIP payments for items or services unless the claim contains a valid beneficiary identification number and a valid National Provider Identifier. Requires managed care entities and Medicaid managed care organizations to comply with certain screening, oversight, and reporting requirements. Subjects to specified criminal penalties the knowing, intentional, and fraudulent purchase, sale, or distribution of a Medicare, Medicaid, or CHIP beneficiary identification number or billing privileges. Directs the Secretary to establish a two-year pilot program under which Medicare claims for items covered by universal product numbers (UPNs) contain the UPN. Requires the Secretary to establish cost-effective procedures to ensure that a Social Security account number (or any derivative) is not displayed, coded, or embedded on an individual's Medicare card.

Bill· SS. 3932 (111th)referred

CIR Act of 2010

United States · United States Congress · 29 September 2010

Comprehensive Immigration Reform Act of 2010 or the CIR Act of 2010 - Prohibits the adjustment of an alien in lawful prospective immigrant status to the status of an alien lawfully admitted for permanent residence until specified border related enhancements in personnel and resources are established, funded, and operational. Provides for additional: (1) Customs and Border Protection (CBP) personnel; (2) Immigration and Custom Enforcement personnel; (3) Department of Homeland Security (DHS) personnel assigned to investigate alien smuggling; (4) immigration litigation attorneys; (5) ports of entry along the northern and southern borders; and (6) equipment and assets along the borders, including unmanned aerial systems, cameras, sensors, satellites, and radar coverage. Directs the Secretary of State to report annually regarding the exchange of North American security information, including immigration and counterterrorism security, between the United States, Canada, and Mexico. Provides for: (1) increased border-related cooperation with Mexico; and (2) expansion of Customs-Trade Partnership Against Terrorism programs. Provides reimbursement for state and county prosecutors in border states for prosecuting federally initiated and referred drug cases. Authorizes border relief grants for tribal, state, or local law enforcement and related agencies in proximity to the border or in a designated High Intensity Drug Trafficking Area. Establishes the Immigration and United States-Mexico Border Enforcement Commission. Amends the Immigration and Nationality Act to set out the scope of state and local immigration related enforcement authority. Directs the Secretaries of the Department of Homeland Security (Secretary), Interior, Agriculture, Defense, and Commerce to develop: (1) a land border protection strategy; and (2) a borderlands environmental monitoring plan. Directs the Secretary to establish a Border Communities Liaison Office in every Border Patrol sector on the southern or northern border. Amends the visa waiver program to: (1) require program countries to report lost or stolen visas; (2) set a maximum 2% visa overstay rate for program countries; and (3) require an eligibility reevaluation of program countries. Requires establishment of a visa exit tracking system. Increases: (1) civil penalties for illegal entry; (2) fines and penalties for the reentry of previously removed aliens; and (3) penalties for stowaways, vessels, and aircraft. Revises voluntary departure provisions. Authorizes appropriations for the state criminal alien assistance program (SCAAP). Revises passport, visa, and immigration fraud provisions. Directs: (1) the United States Sentencing Commission to promulgate or amend passport fraud sentencing guidelines; and (2) the Attorney General to develop immigration fraud prosecution guidelines. Expands the definition of conveyances subject to forfeiture for smuggling. Makes it unlawful for any person to: (1) sell a firearm or ammunition to a person who has not been lawfully admitted for U.S. permanent residence; and (2) evade a federal checkpoint. Requires commercial vehicles transporting passengers from outside the United States to a U.S. airport or seaport to provide arrival/departure manifests. Authorizes grants for Indian tribes adversely affected by illegal immigration. Authorizes Department and Foreign Service special agents to investigate: (1) illegal passport or visa issuance or use; (2) Department-related identity theft and document fraud; and (3) federal offenses committed in the special maritime and territorial jurisdictions (nonmilitary) of the United States. Makes inadmissible and deportable convicted alien: (1) sex offenders who fail to register; and (2) street gang members. Sets forth, with respect to immigration-related enforcement activities: (1) protections for vulnerable populations; (2) apprehension procedures involving children; and (3) detention procedures for families with children. Requires the creation of secure alternatives to detention (excluding alien terrorists). Enumerates humane detention conditions, including conditions for children and vulnerable populations. Requires the appointment of a detention commission. Authorizes access to counsel for aliens in removal proceedings. Sets forth protections for: (1) refugees, including designation of refugee groups; and (2) stateless persons in the United States, including mechanisms for regularizing status. Establishes in DHS a position of Immigration and Customs Enforcement Ombudsman. Provides that refugees (and spouses and children) shall be lawful permanent residents as of the date of their admittance. Eliminates the one-year time limit for filing an asylum claim. Sets forth immigration-related worksite enforcement provisions, including provisions regarding: (1) unlawful employment of aliens; (2) document verification; (3) the employment verification system; and (4) responsibilities of the Social Security Administration (SSA). Permits the disclosure of certain of taxpayer information to DHS. Requires the issuance of: (1) fraud-, tamper-, and wear-resistant Social Security cards; and (2) machine-readable, tamper-resistant employment authorization documents with biometric identifiers. Makes it an unfair immigration employment practice to discriminate based on national origin or citizenship status. Revises immigration-related activities of the SSA and the Internal Revenue Service (IRS). Authorizes appropriations for responsibilities under this Act for: (1) DHS; (2) SSA; (3) the Department of Justice (DOJ); and (4) the Department of State. Establishes the Standing Commission on Immigration, Labor Markets, and the National Interest. Establishes a temporary guest worker program (H-2C nonimmigrant visa). Permits H-2C aliens to apply for lawful permanent resident status. Sets forth employer compliance provisions. Revises family and employment based immigrant visa provisions. Recaptures unused FY1992-FY2007 visas. Revises the definition of "immediate relative" to include the spouse and child of a lawful permanent resident. Expands specified family-unity exceptions to unlawful presence-based inadmissibility. Establishes a status adjustment process for certain military family members. Redefines "child" to include a stepchild under 21 years old. Provides specified relief for orphans and widows/widowers. Authorizes the status adjustment of a finacee/fiance or alien spouse and any minor children (K-visa) to conditional permanent resident status if such alien marries a petitioner within three months after U.S. admission. Exempts children of naturalized Filipino World War II veterans from worldwide or numerical immigrant limitations. Permits: (1) the reopening of certain Haitian status adjustment applications; and (2) workers who are eligible for permanent resident status adjustment but for whom a visa number is unavailable to apply for adjustment. Return of Talent Act - Permits a lawful permanent resident to return to his or her country of citizenship or nationality for up to two years in order to contribute to such country's postconflict or natural disaster reconstruction activities. Uniting American Families Act of 2010 - Includes a "permanent partner" within the scope of the Immigration and Nationality Act. Revises: (1) the EB-5 visa (alien investor) program; and (2) student visa eligibility. Eliminates sunset provisions for: (1) the special immigrant nonminister religious worker program; and (2) the Conrad State 30 program (alien physicians working in medically underserved areas). Makes Irish nationals who come to provide specialty work in the United States eligible for E-3 visas. Expands the S-visa (aliens who assist law enforcement) category. Sets forth protections for foreign workers recruited abroad. Establishes in the Treasury the H-2B Employment Certification Application Fee Account. Specifies employer actions to be taken to recruit U.S. workers prior to filing for admission of H-2B (nonagricultural temporary) workers. Sets forth H-2B and U.S. worker protections. Revises H-1B (specialty occupation) provisions regarding: (1) employer applications; (2) complaints against employers; and (3) worker protections. Limits the new office hiring of L-1 (intracompany transfer) nonimmigrants for more than one year. Protect Our Workers from Exploitation and Retaliation Act or the POWER Act - Expands the U-visa (crime victims) category. Agricultural Job Opportunities, Benefits, and Security Act of 2010 or the AgJOBS Act of 2010 - Confers "blue card status" upon an alien who has fulfilled specified periods of agricultural employment in the United States. Provides for adjustment to permanent resident status if the alien has fulfilled other specified periods of agricultural employment in the United States. Revises H-2A visa (agricultural labor or temporary or seasonal services) provisions. Establishes the Commission on Agricultural Wage Standards. Creates a lawful prospective immigrant status for qualifying aliens present in the United States. Provides for status adjustment to lawful permanent resident. Development, Relief, and Education for Alien Minors Act of 2010 or the DREAM Act of 2010 - Repeals the provision making unlawful aliens ineligible for higher education benefits based on state residence unless a U.S. citizen or national is eligible for such benefits without regard to state residence. Authorizes the Secretary to cancel the removal of, and adjust to conditional permanent resident status, an alien who: (1) entered the United States before his or her 16th birthday and has been present in the United States for at least five years immediately preceding enactment of this Act; (2) is a person of good moral character; (3) is not inadmissible or deportable under specified grounds; (4) at the time of application, has been admitted to an institution of higher education or has earned a high school or equivalent diploma; (5) from the age of 16 and older, has never been under a final order of exclusion, deportation, or removal; and (6) was under age 35 on the date of this Act's enactment. Provides for status adjustment to lawful permanent resident. Establishes in the Treasury: (1) the Department of Homeland Security Legalization Program Account; (2) the Department of State Legalization Program Account; and (3) the Immigration Reform Penalty Account. Provides grants to states for integrated English literacy, U.S. history, and civics education programs. Provides: (1) tax credits to teachers of English language learners; (2) tax deductions for the expenses of becoming certified as such teachers; and (3) tax credits for employers' expenses in making adult education and literacy services available to their employees. Establishes the Presidential Award for Business Leadership in Promoting United States Citizenship. Renames the Office of Citizenship within the U.S. Citizenship and Immigration Services of DHS as the Office of Citizenship and New Americans. Authorizes the Office to make grants to states and subgrants to local governments to assist them in integrating immigrants. Authorizes grants for: (1) public education and community training; and (2) community-based organizations to assist naturalization applicants. Provides for the status adjustment to lawful permanent resident of certain: (1) Haitian orphans; (2) Liberian nationals; and (3) victims of terrorism. Establishes: (1) the Commission on Wartime Treatment of European Americans to review U.S. government wartime treatment of European Americans and European Latin Americans; and (2) the Commission on Wartime Treatment of Jewish Refugees to review the U.S. government's refusal to allow entry into the United States of Jewish and other refugees fleeing persecution or genocide in Europe. Provides grants to state courts for programs to assist individuals with limited English proficiency to access and understand state court proceedings.

Bill· SS. 3892 (111th)referred

Wrongful Convictions Tax Relief Act of 2010

United States · United States Congress · 29 September 2010

Wrongful Convictions Tax Relief Act of 2010 - 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 December 31, 2009; 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.

Bill· SS. 15 (111th)referred

Global Forest Restoration Investment Tax Credit Act

United States · United States Congress · 29 September 2010

Global Forest Restoration Investment Tax Credit Act - Amends the Internal Revenue Code to: (1) allow a business-related tax credit for investment in a carbon sequestration project approved under the International Carbon Conservation Act; and (2) extend through 2011 the taxpayer election to deduct dividends received from a controlled foreign corporation.

Bill· HRH.R. 6365 (111th)referred

Justice for Sergei Magnitsky Act of 2010

United States · United States Congress · 29 September 2010

Justice for Sergei Magnitsky Act of 2010 - Makes an alien ineligible for entry or admission to the United States when the Secretary of State determines such alien to be: (1) an individual who engaged in any act that was instrumental in causing the death of Sergei Leonidovich Magnitsky; (2) an individual who conspired to defraud the Russian Federation of taxes on corporate profits because of fraudulent transactions and lawsuits against the Hermitage foreign investment company; or (3) the spouse, son, daughter, or parent of such alien. Revokes any visa issued for such person. Authorizes the Secretary to waive such prohibition if in the U.S. national interest. States that such provisions shall cease to be effective when the Secretary certifies to Congress that: (1) the government of the Russian Federation has conducted a thorough and impartial investigation into Mr. Magnitsky's detention and death, and the responsible individuals have been brought to justice according to the Russian Federation's laws and pursuant to its international legal obligations; (2) the government of the Russian Federation has taken steps to bring its criminal justice and penal systems into compliance with international legal standards; and (3) the U.S. government is confident that the investigation was properly conducted. Directs the Secretary of the Treasury to: (1) instruct domestic financial institutions and agencies to take specified measures if the Secretary makes a money laundering determination relating to such conspiracy; and (2) freeze and prohibit U.S. property transactions of an individual who is prohibited from entering the United States or acts as an agent for an such individual. States that such provisions shall cease to be effective when the Secretary of the Treasury certifies to Congress that: (1) the government of the Russian Federation has conducted a thorough and impartial investigation into the conspiracy to defraud the Russian Federation of taxes on corporate profit, and the responsible individuals have been brought to justice according to the Russian Federation's laws and pursuant to its international legal obligations; (2) the government of the Russian Federation has taken steps to bring its criminal justice systems into compliance with international financial and banking standards, and has strengthened protections for individuals who disclose illegal government activities; and (3) the U.S. government is confident that the investigation was properly conducted.

Bill· HRH.R. 6378 (111th)referred

FAST Act

United States · United States Congress · 29 September 2010

Fighting Fraud and Abuse to Save Taxpayers' Dollars Act or FAST Act - Directs the Secretary of Health and Human Services (HHS), in order to ensure that service providers and suppliers that have operated in one state but are excluded from participation in the Medicare program are unable to participate in other federal health care programs in another state, to provide for increased coordination among specified federal, state, and related agencies. Requires the Secretary to allow greater integration between Medicare databases so that: (1) Medicare administrative contractors, fiscal intermediaries, and carriers have immediate access to information identifying providers and suppliers excluded from participation in programs under titles XVIII (Medicare), XIX (Medicaid), or XXI (Children's Health Insurance Program) (CHIP) of the Social Security Act (SSA), as well as other federal health care programs; and (2) such information can be shared on a real-time basis across federal health care programs and agencies, and with state health agencies, state Medicaid and CHIP plans, and related contractors. Requires the Secretary to implement fully the waste, fraud, and abuse detection solution of the Centers for Medicare & Medicaid Services called the One PI project by January 1, 2013. Grants federal and state agencies real-time access to the National Practitioner Data Bank. Authorizes the Secretary to allow state Medicaid fraud control units and state and local law enforcement officials access to federal Medicare, Medicaid, and CHIP claims and payment data. Directs the Comptroller General to study and report to Congress on whether and, if so, to what degree, the Federation of State Medical Boards may be useful in further strengthening the integrity of processes for enrolling service providers and suppliers under federal health care programs. Amends the SSA, as amended by the Patient Protection and Affordable Care Act, to authorize information in the National Practitioner Data Bank to be made available on a real-time basis to specified federal, state, and private health care entities. Directs the Secretary to establish an appeals process under which service providers or suppliers may have their names removed from the National Practitioner Data Bank. Prohibits the Secretary from contracting with a Medicare administrative contractor unless the contractor agrees to reimburse the Secretary for any amounts paid for any non-emergency item or service furnished by or at the medical direction of an individual or entity excluded from Medicare participation. Denies discharge in bankruptcy proceedings of: (1) civil monetary penalties; (2) amounts due the Secretary for overpayment of service providers where a health care provider or a supplier engages in fraudulent activity; or (3) amounts due from breach of a scholarship or loan contract. Prohibits Medicaid or CHIP payments for items or services unless the claim contains a valid beneficiary identification number and a valid National Provider Identifier. Requires managed care entities and Medicaid managed care organizations to comply with certain screening, oversight, and reporting requirements. Subjects to specified criminal penalties the knowing, intentional, and fraudulent purchase, sale, or distribution of a Medicare, Medicaid, or CHIP beneficiary identification number or billing privileges. Directs the Secretary to establish a two-year pilot program under which Medicare claims for items covered by universal product numbers (UPNs) contain the UPN. Requires the Secretary to establish cost-effective procedures to ensure that a Social Security account number (or any derivative) is not displayed, coded, or embedded on an individual's Medicare card.

Bill· HRH.R. 6367 (111th)referred

Restore American Jobs Act of 2010

United States · United States Congress · 29 September 2010

Restore American Jobs Act of 2010 - Amends the Internal Revenue Code to: (1) extend the special depreciation allowance for business and investment property and the election to accelerate the alternative minimum tax (AMT) and research tax credits in lieu of bonus depreciation; (2) increase the tax deduction for business startup expenditures in 2010, 2011, and 2012; (3) remove certain limitations on the tax deduction for employee use of cellular telephones; (4) 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; (5) exclude from gross income 100% of the gain from the sale of certain small business stock acquired during 2010 or 2011; (6) extend through 2011 the tax credit for increasing research expenditures; (7) eliminate the capital gains tax rate for individuals and corporations; (8) reduce to 12.5% the income tax rate on the taxable income of corporations; (9) eliminate the dollar limitations on the election to expense depreciable business assets; and (10) reduce the employment tax rate in 2010 for employers, employees, and self-employed individuals. Makes permanent the repeal of the estate and generation-skipping transfer tax. Rescinds all unobligated balances of the discretionary appropriations made available in Division A of the American Recovery and Reinvestment Act of 2009. Repeals provisions of such Act relating to emergency payments, health care premium assistance, Medicare and Medicaid health information technology, state fiscal relief, broadband technology, and limits on executive compensation. Terminates the authority for the Troubled Asset Relief Program (TARP). Requires the Secretary of the Treasury to sell all stock and warrants acquired under TARP. Repeals a provision of the Patient Protection and Affordable Care Act that extends to corporations that are not tax-exempt the requirement to report payments of $600 or more. United States-Colombia Trade Promotion Agreement Implementation Act - Approves the United States-Colombia Trade Promotion Agreement entered into on November 22, 2006, with the government of Colombia, as amended by both governments on June 28, 2007. Prescribes implementing actions. Authorizes the President to establish or designate within the Department of Commerce an office responsible for administrative assistance to dispute settlement panels. Authorizes the President to proclaim specified tariff modifications. Requires the Secretary of the Treasury to assess specified additional duties on safeguard agricultural goods. Prescribes formulae for the regional value-content of certain automotive goods under the Agreement. Authorizes the President to proclaim the addition to the list in Annex 3-B of the Agreement of fabrics and yarns which are not available in commercial quantities in the United States. Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to prohibit the charging of customs user fees with respect to originating goods under this Act. Amends the Tariff Act of 1930 with respect to: (1) penalty-free prompt correction by an importer of an incorrect claim that a good qualifies as an originating good; (2) prohibition of false certifications of origin; and (3) denial of tariff treatment under the Agreement. Authorizes the President to direct the Secretary of the Treasury to take certain appropriate actions while the government of Colombia conducts a verification of exporter or producer compliance with customs laws and regulations regarding trade in textiles or apparel goods. Prescribes procedures for: (1) petitions to the U.S. International Trade Commission for relief from imports benefiting from the Agreement; and (2) the provision of such relief. Amends the Trade Agreements Act of 1979 to make a product or service of a party to the Agreement eligible for U.S. government procurement. Declares the sense of Congress that the President should: (1) submit to Congress the United States-Panama Free Trade Agreement and the United States-Korea Free Trade Agreement; and (2) work to ensure their approval and entry into force with respect to the United States. Repeals the Patient Protection and Affordable Care Act as of its enactment.

Bill· HRH.R. 6244 (111th)referred

Race to the Top Act of 2010

United States · United States Congress · 29 September 2010

Race to the Top Act of 2010 - Directs the Secretary of Education to award competitive grants to states and local educational agencies (LEAs) to implement reforms and innovations designed to improve educational outcomes significantly for all students and reduce achievement gaps significantly among specified student subgroups. Requires each grant applicant to have a comprehensive and coherent plan for doing so that includes, if applicable: (1) improving the effectiveness of teachers and school leaders and promoting their equitable distribution; (2) strengthening the use of data to improve education; (3) implementing internationally benchmarked, college- and career-ready elementary and secondary academic standards; (4) turning around its lowest-performing schools; (5) supporting, or coordinating with, early learning programs for high-need children from birth through third grade; and (6) creating or maintaining successful conditions for high-performing charter schools and other innovative, autonomous public schools. Requires each grantee to establish performance measures that track its progress in implementing its plan, and improving educational outcomes for students and specified student subgroups. Gives grant priority to LEAs with the highest number or percentages of impoverished children and those that serve rural schools. Requires each state grantee to use at least 50% of its grant for subgrants to LEAs that participate in its plan. Allows LEAs to receive a grant and subgrant for the same fiscal year.

Bill· HRH.R. 6293 (111th)referred

CAMPER Act of 2010

United States · United States Congress · 29 September 2010

Communication and Alert Maintenance Program for Early Response Act of 2010 or CAMPER Act of 2010 - Authorizes the Secretary of Homeland Security (DHS) to: (1) provide technical assistance to a state or local government to develop and implement an emergency notification system to warn persons using public recreational lands administered by such government of emergency situations; and (2) make grants to state and local governments to procure and install such systems. Limits a grant to $100,000. Requires a recipient to match not less than 5% of the federal funds provided. Authorizes the Secretary to establish conditions under which the cost-sharing requirement may be reduced or waived. Directs the Secretary to report to specified congressional committees for each fiscal year such assistance is provided on: (1) the state of preparedness of state park and recreation departments to provide adequate emergency notification; and (2) recommendations for appropriate additional legislative action.

Bill· HRH.R. 6291 (111th)referred

Freight FOCUS Act of 2010

United States · United States Congress · 29 September 2010

Freight is the Future Of Commerce in the United States Act of 2010 or Freight FOCUS Act of 2010 - Establishes within the Office of the Secretary of Transportation (DOT) an Office of Freight Planning and Development, which shall be headed by an Assistant Secretary for Freight Planning and Development. Directs the Assistant Secretary to submit to Congress and publish on DOT's website a national freight plan for supporting freight movement for the next 20 years. Directs the Secretary to establish a Freight Advisory Committee. Directs the Assistant Secretary to: (1) establish a freight corridors of national significance program, and (2) designate such corridors. Authorizes the Assistant Secretary to designate one entity to serve as a freight corridor coalition. Requires the freight corridor coalition to submit annually to the Assistant Secretary a freight corridor plan that includes, among other things, a prioritized list of projects that will improve the freight movement performance of the freight corridors of national significance. Authorizes the Assistant Secretary to make grants to states for such projects. Requires a grant recipient to submit to the Assistant Secretary: (1) a project management plan and an annual financial plan for a project with a total cost of at least $500 million; and (2) an annual financial plan for a project with a total cost of less than $500 million. Amends the Internal Revenue Code to establish in the Treasury the Goods Movement Trust Fund. Increases by 12 cents the tax on the sale of diesel fuel used for the transportation of goods by highway. Transfers amounts equivalent to the increase in tax to the Fund. Requires the Secretary to pay an amount based on a certain formula to purchasers of diesel fuel that is not used for the transportation of goods by highway in which such tax was paid. Allows an income tax credit in lieu of payment to certain tax exempt entities.

Bill· HRH.R. 6385 (111th)referred

To repeal the unearned income Medicare contribution provision in the Health Care and Education Reconciliation Act of 2010.

United States · United States Congress · 29 September 2010

Amends the Health Care and Education Reconciliation Act of 2010 to repeal the unearned income Medicare contribution provision, under which: (1) net investment income (interest, dividends, annuities, royalties, rents, passive income, and net gain from the disposition of nonbusiness property) is included in the Medicare taxable base; (2) a 3.8% tax is imposed on it, beginning in 2013; and (3) the net investment income of taxpayers with adjusted gross incomes of under $200,000 ($250,000 for joint returns) is excluded from such tax.

Bill· HRH.R. 6345 (111th)referred

Personal Exemption Fairness Act of 2010

United States · United States Congress · 29 September 2010

Personal Exemption Fairness Act of 2010 - Amends the Internal Revenue Code to require annual metropolitan statistical area cost-of-living adjustments, beginning after 2010, to the personal tax exemption amount. Directs the Secretary of Labor to determine and publish a cost-of-living index for each metropolitan statistical area.

Bill· HRH.R. 6364 (111th)referred

Noise Reduction Act of 2010

United States · United States Congress · 29 September 2010

Noise Reduction Act of 2010 - Amends the Internal Revenue Code to allow a 30% nonbusiness energy tax credit for the cost of installing noise abatement property in a taxpayer's principal residence that is located in an area of the United States which is determined by the Secretary of Transportation to be impacted by noise from trains or airplanes.

Bill· HRH.R. 6354 (111th)referred

Stephanie Tubbs Jones Assets for Independence Reauthorization Act of 2010

United States · United States Congress · 29 September 2010

Stephanie Tubbs Jones Assets for Independence Reauthorization Act of 2010 - Amends the Assets for Independence Act, which provides for demonstration projects designed to provide individuals and families of limited means with an incentive to save a portion of their earned income and thereby accumulate assets, increase their economic self-sufficiency, and stabilize such families and the communities in which they live. Expresses the sense of Congress that a qualified entity conducting a demonstration project under the Act should, to the maximum extent practicable, increase: (1) the rate at which it matches contributions by participating individuals; or (2) the number of such participating individuals. States that multiple households may share a single residence. Specifies public housing agencies and tribally designated housing entities as entities qualified to participate in a demonstration project. Repeals the requirement that state or local government or other public agencies apply jointly with a tax-exempt not-for-profit charitable organization or collaborate with certain kinds of local community-based organizations. Includes among postsecondary educational expenses any expenses for preparatory courses, room and board, and transportation. Revises requirements for: (1) applications for new and renewals of existing projects; (2) limitations on uses of the Reserve Fund; and (3) the adjusted gross household income eligibility test, requiring regulations for transfers from one project to another for individuals who move because of major disasters or emergencies, to find employment, or to a community where no project is available. Revises requirements for deposits by qualified entities in the individual development accounts (IDAs) of participating individuals to: (1) increase maximum deposits per individual and per household; (2) facilitate withdrawal of funds from an IDA, with formal approval, during the year following the end of a demonstration project; and (3) require disposal of funds remaining in an IDA at the end of that year. Requires the Secretary of Health and Human Services (HHS), acting through the Director of Community Services, to make every effort, 90 days after terminating the authority of one qualified entity to operate a demonstration project, to identify another qualified entity (or entities), in the same or a different community, willing and able to conduct one or more demonstration projects. Specifies criteria for giving priority consideration to candidate entities. Revises requirements for contracting with independent research organizations to evaluate demonstration projects. Authorizes the Secretary to: (1) use certain funds to cover the necessary costs of training for a qualified entity conducting a demonstration project, including costs of travel, accommodations, and meals; and (2) waive any requirement of the Act in certain circumstances.

Bill· HRH.R. 6305 (111th)referred

PASS Act of 2010

United States · United States Congress · 29 September 2010

Preventing Affinity Scams for Seniors Act of 2010 or PASS Act of 2010 - Defines "affinity scam" as a transaction in which a person trusted by a senior, such as a caregiver, relative, guardian, "new friend," or service provider, claims to share similar interests or values and establishes a relationship with the senior, then uses the relationship to defraud the senior. Requires each financial institution to: (1) educate its staff about affinity scams and how to identify transactions that may be part of an affinity scam; (2) train staff members on educating seniors about affinity scams; (3) provide senior depositors with educational materials on how to identify affinity scams; and (4) offer seniors a "senior protection (checking) account." Directs the Bureau of Consumer Financial Protection to: (1) issue implementing regulations; and (2) audit financial institutions periodically to ensure compliance with them. Sets forth senior protection account requirements, including protective measures to block and investigate transactions suspected of being an affinity scam. Instructs the Secretary of the Treasury to establish an income tax deduction of .77% of the average of the amount of deposits held by a financial institution in senior protection accounts. Subjects a noncompliant financial institution to a civil liability with respect to a senior who has sustained actual damage as a result of the institution's failure to comply with this Act. Directs the Secretary to require each financial institution, and each of its directors, officers, employees, or agents, to report any suspicious transaction relevant to a possible affinity scam.

Bill· HRH.R. 6321 (111th)referred

K-IRA Act

United States · United States Congress · 29 September 2010

Kids IRA Act of 2010 or the K-IRA Act - Amends the Internal Revenue Code to establish a tax-exempt individual retirement account for taxpayers under age 26, to be known as a young savers account. Treats such accounts as Roth individual retirement accounts for income tax purposes. Allows an income-based tax deduction for contributions to such accounts, up to $5,000 in any taxable year.

Bill· HRH.R. 6323 (111th)referred

To exempt gain from the sale of certain C corporation stock from the capital gains rate increase resulting from the sunset of the Jobs and Growth Tax Relief Reconciliation Act of 2003.

United States · United States Congress · 29 September 2010

Exempts gain from the sale or exchange of certain C corporation stock from any increase in the capital gains tax rate resulting from the expiration of provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 providing for a reduction in such tax rate.

Bill· HRH.R. 6358 (111th)referred

To amend the Internal Revenue Code of 1986 to provide for a zero percent capital gains rate for individuals and corporations.

United States · United States Congress · 29 September 2010

Amends the Internal Revenue Code to establish, on a permanent basis, a zero percent tax rate for the net capital gains of individuals and corporations for purposes of the regular and alternative minimum tax. Eliminates the terminating date in the Jobs and Growth Tax Relief Reconciliation Act of 2003 (i.e., December 31, 2008) for provisions that reduce the capital gains tax rate for individuals.

Bill· HRH.R. 6313 (111th)referred

Transportation Finance Innovation Demonstration Act of 2010

United States · United States Congress · 29 September 2010

Transportation Finance Innovation Demonstration Act of 2010 - Amends the Internal Revenue Code to impose a vehicle mileage tax on mobile mounted concrete boom pump vehicles. Defines "mobile mounted concrete boom pump vehicle" as a vehicle which is mobile machinery and on which the mounted machinery consists of a concrete boom pump and related subordinate parts.

Bill· HRH.R. 6287 (111th)referred

Home School Equity Act for Tax Relief of 2010

United States · United States Congress · 29 September 2010

Home School Equity Act for Tax Relief of 2010 - Amends the Internal Revenue Code to: (1) extend through 2010 the tax deduction for expenses of elementary and secondary school teachers; and (2) expand the definition of "school" for purposes of such tax deduction to include a home school.

Bill· HRH.R. 6328 (111th)referred

Used Oil Re-Refining Tax Credit Act of 2010

United States · United States Congress · 29 September 2010

Used Oil Re-Refining Tax Credit Act of 2010 - Amends the Internal Revenue Code to allow a tax credit for 30% of the investment in a project to process qualifying re-refined lubricating oil from used oil. Defines "qualifying re-refined lubricating oil" as a base oil which meets the American Society of Testing and Materials standard for hydrocarbon lubricating base oil (ASTM D6074) and which is manufactured from used lubricating oil. Directs the Secretary of the Treasury, in consultation with the Secretary of Energy, to establish a qualifying used oil re-refining project program for the deployment of used oil re-refining technologies.

Bill· HRH.R. 6346 (111th)referred

Rural Hospital Protection Act

United States · United States Congress · 29 September 2010

Rural Hospital Protection Act - Amends title XVIII (Medicare) of the Social Security Act to direct the Secretary of Health and Human Services (HHS), in determining reasonable costs for reimbursements to critical access hospitals (CAHs) after January 1, 2004, to include certain health care related taxes as allowable costs. Prohibits any offset, in computing such costs, against tax assessments paid by such a hospital of amounts the hospital receives from a state, if the Secretary has not determined that a hold harmless provision, meeting specified criteria, is in effect with respect to the health care related tax.

Bill· HRH.R. 6257 (111th)referred

To amend the Internal Revenue Code of 1986 to exempt certain emergency medical devices from the excise tax on medical devices.

United States · United States Congress · 29 September 2010

Amends the Internal Revenue Code to exempt a qualified emergency medical device from the excise tax on medical devices. Defines "qualified emergency medical device" as a medical device furnished by first responders or ambulance services in providing out-of-hospital or pre-hospital care, or transport to a medical care facility, for individuals with illnesses, injuries, or other medical emergencies or in need of medical transport, extrication, or evacuation.

Bill· HRH.R. 6288 (111th)referred

Restoring Our Local Economies Act of 2010

United States · United States Congress · 29 September 2010

Restoring Our Local Economies Act of 2010 - Amends the Internal Revenue Code, with respect to the designation of tax-preferred empowerment zones and enterprise communities, to allow a five-year extension of the designation period for a zone or community that is a qualifying zone. Defines "qualifying zone" as any designated empowerment zone or enterprise community if the government that nominated such zone or community requests an extension of the designation period and has submitted to the Secretary of the Treasury information indicating compliance with, and progress in achieving, certain benchmarks.

Bill· HRH.R. 6296 (111th)referred

Stop Iran's Nuclear Weapons Program Act of 2010

United States · United States Congress · 29 September 2010

Stop Iran's Nuclear Weapons Program Act of 2010 - Subjects a parent entity, with specified exceptions, to penalties for violations of certain sanctions regarding Iran committed by a subsidiary outside of the United States that would be subject to prohibitions if committed inside the United States or by a U.S. person. Prohibits with respect to Iran: (1) issuance of specified licenses to export or reexport civil aviation goods, services, or technology; and (2) such goods, services, or technology from being exported or reexported. Increases temporarily consular service fees for processing machine readable nonimmigrant visas and machine readable combined border crossing identification cards and nonimmigrant visas. Amends the Internal Revenue Code to eliminate amortization of geological and geophysical expenditure tax incentives if certain sanctions regarding the development of Iranian petroleum resources are imposed on any member of an expanded affiliated group whose common parent is a foreign corporation. Amends the Iran Sanctions Act of 1996 to impose sanctions on a person that knowingly: (1) enters into an agreement with Iran to purchase or provide payment for future delivery of Iranian petroleum resources; or (2) purchases, subscribes to, or facilitates the issuance of Iranian sovereign debt. Directs the President to: (1) publish in the Federal Register the name of each foreign person or foreign entity for which there is credible information indicating that the person or entity is an agent, front, instrumentality, official, or affiliate of the Iran Revolutionary Guard Corps (IRGC); and (2) apply specified property sanctions to such person or entity. Directs the President to: (1) publish in the Federal Register the name of each foreign person or foreign entity for which there is credible information indicating that the person or entity is as an agent, front, instrumentality, official, or affiliate of the IRGC and has committed or assisted, or poses a significant risk of committing, acts of violence threatening the peace or stability of Iraq or the government of Iraq; and (2) apply specified property sanctions to such person or entity. Excludes an alien so identified from U.S. entry. Sets forth mandatory and discretionary measures to be taken against a foreign person or entity that provides material support to the IRGC. Requires additional measures (including foreign assistance, arms, import, and export restrictions) to be taken against a foreign government so identified. Amends the Iran, North Korea, and Syria Nonproliferation Act to include in the President's proliferation report to Congress identification of every foreign person who, on or after January 1, 2009, transferred to Iran, Syria, or North Korea goods, services, or technology that could assist efforts to extract or mill uranium ore within the territory or control of Iran, North Korea, or Syria. Amends the Internal Revenue Code to promote the divestment of investments in Iran or the Sudan by permitting the deferral of tax on gain from the sale of securities in any business that is engaged in certain discouraged activities in Iran or the Sudan if the holder of such securities purchases replacement securities from a business not engaged in such discouraged activities. Includes as discouraged activities in Iran: (1) investment of $20 million or more in Iran's energy sector or in a person who provides Iran with oil or liquefied natural gas tankers or pipelines; (2) an extension of credit of $20 million or more to a person who invests in Iran's energy sector; (3) investment that enhances Iran's ability to develop petroleum resources; (4) the sale of goods, services, technology, information, or support to Iran that allows it to maintain or expand its petroleum industry; or (5) providing Iran with refined petroleum resources. Includes as an Iran or Sudan discouraged activity business transactions with or charitable donations to any Iranian or Sudanese person designated as a terrorist or to any foreign terrorist organization. Directs the head of an executive agency to ensure that each contract with a company for the procurement of goods or services, agreement for the use of federal funds, or the provision of technical assistance requires the company to certify that it does not conduct specified business operations in Iran. Authorizes contract termination and federal contract suspension or debarment for submission of a false certification. Authorizes a state or local government to adopt and enforce measures to prohibit the state or local government from entering into or renewing a procurement contract with persons that conduct specified business operations in Iran. Directs the President to seek to terminate International Bank for Reconstruction and Development (Bank) loan disbursements to Iran. Directs the President, if the Bank approves a Country Assistance Strategy for Iran or approves a loan to Iran, to: (1) terminate any U.S. contribution to the Bank, the International Finance Corporation, and the Multilateral Investment Guarantee Corporation for the fiscal year in which the Country Assistance Strategy or loan is approved, or if loan disbursements have been made, for the following fiscal year; (2) prohibit the sale of Bank debt instruments in the United States; and (3) prohibit the purchase of any such debt instrument by a U.S. person or state or municipal governmental entity. Terminates such Bank-related restrictions 30 days after the date on which the President certifies to Congress that: (1) the government of Iran has ceased providing support for acts of international terrorism and no longer satisfies the requirements for designation as a state-sponsor of terrorism; and (2) Iran has ceased the pursuit, acquisition, and development of ballistic missiles and nuclear, biological, and chemical weapons.

Bill· HRH.R. 6350 (111th)referred

Lifespan Respite Care Reauthorization Act of 2010

United States · United States Congress · 29 September 2010

Lifespan Respite Care Reauthorization Act of 2010 - Amends the Public Health Service Act to authorize appropriations to carry out lifespan respite care programs for FY2012 and subsequent fiscal years.

Bill· HRH.R. 6330 (111th)referred

Preserving American Income on Dividends Act of 2010

United States · United States Congress · 29 September 2010

Preserving American Income on Dividends Act of 2010 - Repeals the termination date in the Jobs Growth Tax Relief Reconciliation Act of 2003 for provisions reducing individual tax rates on capital gains and dividend income.

Bill· HRH.R. 6312 (111th)referred

Heavy Truck Tax Fairness Act of 2010

United States · United States Congress · 29 September 2010

Heavy Truck Tax Fairness Act of 2010 - Amends the Internal Revenue Code to: (1) repeal the excise tax on heavy trucks and trailers sold at retail; (2) increase the rate of tax on diesel fuel or kerosene to 31.6 cents per gallon; and (3) impose a floor stocks tax with respect to certain taxable fuels..

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