Taxation

SAFER Act of 2012

United States · United States Congress · 4 December 2012

Sexual Assault Forensic Evidence Registry Act of 2012 or the SAFER Act of 2012 - Amends the DNA Analysis Backlog Elimination Act of 2000 to authorize the Attorney General to make Debbie Smith grants under such Act to states or local governments to conduct audits of samples of sexual assault evidence that are awaiting testing, provided such government submits an audit plan that includes a good-faith estimate of the number of such samples. Requires between 5% and 10% of Debbie Smith grant funds distributed in FY2014-FY2018 to be awarded for such purpose if sufficient applications to justify such amounts are received by the Attorney General, provided such award doesn't decrease funds for other distribution requirements. Requires the Attorney General to establish a Sexual Assault Forensic Evidence Registry that: (1) allows state and local governments to enter specified information about samples of sexual assault evidence in their possession that are awaiting testing, and (2) tracks the testing and processing of such samples. Requires such a government: (1) to complete a funded audit and enter such information about the sample into the Registry within one year after receiving a grant under this Act; (2) within 21 days after receiving a sample that was not in such government's possession at the time of the initiation of such audit, to enter information about such sample into the Registry; (3) to update the status of a sample within 30 days after any change; (4) to provide that the chief law enforcement officer of such government is the individual responsible for such government's compliance with registry requirements; and (5) to assign each sample a unique numeric or alphanumeric identifier. Exempts from such Registry-requirements samples that are not considered criminal evidence or that relate to a sexual assault for which the prosecution of each perpetrator is barred by a statute of limitations. Requires the Attorney General to make publicly available on a website aggregate non-individualized and non-personally identifying data compiled from information required to be entered into the Registry, to allow for comparison of backlog data by state and local governments. Requires, for each fiscal year through FY2018, not less than: (1) 40% of Debbie Smith grant amounts to be awarded to carry out DNA analyses of samples from crime scenes for inclusion in the Combined DNA Index System, and (2) 75% of grant amounts to be awarded for a combination of that purpose and to increase the capacity of state or local government laboratories to carry out DNA analyses.

Veterans Homebuyer Accessibility Act of 2012

United States · United States Congress · 3 December 2012

Veterans Homebuyer Accessibility Act of 2012 - Amends the Internal Revenue Code, with respect to the tax credit for first-time homebuyers, to allow veterans of the Armed Forces a tax credit for 10% of the purchase price of a principal residence purchased prior to January 1, 2017. Allows an additional credit for the cost of installing special fixtures or movable facilities in a residence to accommodate a disability of the veteran. Requires a recapture of credit amounts if the veterans sells such residence within 36 months after purchasing it.

Expressing the opposition of Congress to Federal efforts to establish a carbon tax on fuels for electricity and transportation.

United States · United States Congress · 30 November 2012

Expresses the opposition of Congress to federal efforts to establish a carbon tax on fuels for electricity and transportation.

Ditch and Irrigation Company Tax Reform Act

United States · United States Congress · 29 November 2012

Ditch and Irrigation Company Tax Reform Act - Amends the Internal Revenue Code to permit tax-exempt mutual ditch or irrigation companies to earn income from dispositions of certain real property and stock interests without affecting their tax-exempt status. Requires that such income be used to pay the operational and maintenance expenses of such a company.

A bill to exclude from gross income for purposes of the Internal Revenue Code of 1986 any payments made from the Aurora Victim Relief Fund to the victims of the tragic event at the Century 16 Cinema in Aurora, Colorado, on July 20, 2012.

United States · United States Congress · 29 November 2012

Excludes from gross income, for income tax purposes, any amount received from the Aurora Victim Relief Fund established by the tax-exempt Community First Foundation, if such amount is paid on account of the mass shooting at the Century 16 Cinema in Aurora, Colorado, on July 20, 2012.

Military Sexual Assault Prevention Act of 2012

United States · United States Congress · 29 November 2012

Military Sexual Assault Prevention Act of 2012 - Prohibits any person convicted under federal or state law of rape, sexual assault, forcible sodomy, or incest from being commissioned or enlisting in the Armed Forces. Requires administrative separation from the Armed Forces, when not punitively discharged, for any member of the Armed Forces (member) on active duty, and any reserve member in an active status, who is convicted of rape, sexual assault, forcible sodomy, or an attempt thereof (covered offenses). Allows the Secretary of the military department concerned to waive such a separation in the interests of national security on a case-by-case basis. Directs the Secretary of Defense (DOD), with respect to any charge under the Uniform Code of Military Justice (UCMJ) that alleges any of the covered offenses, to require the military department Secretaries to restrict disposition authority to specified high-command officers authorized to convene special courts-martial under the UCMJ. States as the policy of the United States that any charge regarding the covered offenses should be disposed of by court-martial rather than non-judicial punishment or administrative action. Requires inclusion in a member's personnel service record of a substantiated complaint of a sexual-related offense. Requires commanding officer review of a member's history of substantiated sexual offenses upon a member's transfer to the new command. Requires sexual assault forms and records to be retained for at least 50 years. Amends the Ike Skelton National Defense Authorization Act for Fiscal Year 2011 to add additional required information within annual reports on sexual assaults involving members. Establishes an independent panel to review and assess UCMJ judicial proceedings involving sexual assault and related offenses for purposes of developing potential improvements to such proceedings. Directs the Secretary to develop a comprehensive policy to prevent and respond to sexual harassment in the Armed Forces. Requires related reports.

To protect securities transactions in the United States from enforcement of certain excise taxes imposed by any foreign government, and for other purposes.

United States · United States Congress · 29 November 2012

Prohibits the Secretary of the Treasury from assisting any foreign government with respect to the collection of any excise tax, related penalty, or related foreign judgment on securities transactions occurring on a U.S. exchange or over the counter within the United States, regardless of the nationality of the issuer of such security, the residence of any party to the transaction, or any existing tax treaty provision to the contrary (including Article 28 of the United States Tax Treaty With France). Directs the Secretary, pursuant to Article 29 of such Treaty, to exempt transactions occuring in the United States which are: (1) on a U.S. stock exchange, (2) between U.S. individuals, or (3) with U.S. financial services firms or branches of foreign firms operating in the United States.

To exclude from gross income payments from the Aurora Victim Relief Fund to the victims of the event at the Century 16 Cinema in Aurora, Colorado, on July 20, 2012.

United States · United States Congress · 29 November 2012

Excludes from gross income, for income tax purposes, any amount received from the Aurora Victim Relief Fund established by the tax-exempt Community First Foundation, if such amount is paid on account of the mass shooting at the Century 16 Cinema in Aurora, Colorado, on July 20, 2012.

Afghan Women and Girls Security Promotion Act of 2012

United States · United States Congress · 28 November 2012

Afghan Women and Girls Security Promotion Act of 2012 - Directs the Secretary of Defense to submit to the congressional defense and foreign relations committees a Department of Defense (DOD) strategy to promote the security of Afghan women during the security transition process. Requires such strategy to include a strategy to: (1) monitor and respond to changes in women's security conditions in areas undergoing transition, (2) increase gender awareness and responsiveness among Afghan National Army (ANA) and Afghan National Police (ANP) personnel, and (3) increase the number of female members of the ANA and ANP. Directs the Secretary to include in each report on progress toward security and stability in Afghanistan (as required under the National Defense Authorization Act for Fiscal Year 2008) a description of actions taken to implement the above strategy.

Base Redevelopment and Indemnification Correction Act of 2012

United States · United States Congress · 28 November 2012

Base Redevelopment and Indemnification Correction Act of 2012 - Amends the National Defense Authorization Act for Fiscal Year 1993 to expand the indemnification responsibilities of the Department of Defense (DOD) with respect to transferred property at former military installations to include all military installations closed since October 24, 1988, the date of enactment of the Defense Authorization Amendments and Base Closure and Realignment Act.

A bill to amend section 1059(e) of the National Defense Authorization Act for Fiscal Year 2006 to clarify that a period of employment abroad by the Chief of Mission or United States Armed Forces as a translator, interpreter, or in a security-related position in an executive or managerial capacity is to be counted as a period of residence and physical presence in the United States for purposes of qualifying for naturalization, and for other purposes.

United States · United States Congress · 28 November 2012

Amends the National Defense Authorization Act for Fiscal Year 2006 to consider a period of time working abroad for the Chief of Mission or U.S. Armed Forces as a translator, interpreter, or in a security-related position in an executive or managerial capacity as a period of U.S. residence and physical presence for naturalization purposes if at least a portion of such period was spent working directly in such capacity for the Chief of Mission or U.S. Armed Forces.

DEPARTMENT OF THE INTERIOR, ENVIRONMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2013

United States · United States Senate · 16 November 2012

Stop Subsidizing Childhood Obesity Act

United States · United States Congress · 16 November 2012

Stop Subsidizing Childhood Obesity Act - Amends the Internal Revenue Code to deny a tax deduction for expenses related to advertising and marketing primarily directed at children to promote the consumption by children of: (1) food from any fast food restaurant, (2) food of poor nutritional quality, and (3) any brand under which the majority of products are food of poor nutritional quality. Defines "food of poor nutritional quality" as food and beverages that are determined by the Secretary of the Treasury (in consultation with the Secretary of Health and Human Services [HHS] and the Federal Trade Commission [FTC]) to be inconsistent with the most recent dietary guidelines published under the National Nutrition Monitoring and Related Research Act of 1990.

EACH Act

United States · United States Congress · 16 November 2012

Equitable Access to Care and Health Act or the EACH Act - Amends the Internal Revenue Code, with respect to minimum essential health care coverage requirements added by the Patient Protection and Affordable Care Act, to allow an additional religious exemption from such requirements for individuals whose sincerely held religious beliefs would cause them to object to medical health care provided under such coverage. Defines "medical health care" to mean voluntary health treatment by or supervised by a medical doctor that would be covered under minimum essential coverage that: (1) includes voluntary acute care treatment at hospital emergency rooms, walk-in clinics, or similar facilities; and (2) excludes treatment not administered or supervised by a medical doctor, physical examinations or treatment required by law or third parties, and vaccinations.

THE U.S. ANTARCTIC PROGRAM: ACHIEVING FISCAL AND LOGISTICAL EFFICIENCY WHILE SUPPORTING SOUND SCIENCE

United States · United States House of Representatives · 15 November 2012

Alaska Natural Gas Transportation Act of 2012

United States · United States Congress · 14 November 2012

Alaska Natural Gas Transportation Act of 2012 - Amends the Alaska Natural Gas Pipeline Act to redefine the term "Alaska natural gas transportation project" to include in the natural gas pipeline system carrying Alaska natural gas to a market any pipeline segment that the Federal Energy Regulatory Commission (FERC) finds could feasibly be incorporated into, and serve as an integrated segment of, that system regardless of whether the segment: (1) is proposed and constructed before the construction of the system, or (2) initially transports Alaska natural gas solely for delivery to consumers within Alaska. Confers upon the Federal Coordinator for Alaska Natural Gas Transportation Projects responsibility for providing federal agencies with comprehensive information about Alaska natural gas transportation projects, including industry developments, market factors, technology, and regulatory issues that could affect such projects. Amends the Internal Revenue Code, with respect to the accelerated cost recovery system, to redefine the term "Alaska natural gas pipeline" as the natural gas pipeline system: (1) located in the area of Alaska lying north of 64 degrees North latitude, and (2) carrying Alaska natural gas from the area of the United States lying north of 64 degrees North latitude to a market. Removes from qualified enhanced oil recovery costs, with respect to the qualified enhanced oil recovery tax credit, any amount paid or incurred during the taxable year to construct a gas treatment plant which: (1) is located in the area of the United States lying north of 64 degrees North latitude, (2) prepares Alaska natural gas for transportation through a pipeline with a capacity of at least 2 trillion Btu of natural gas per day, and (3) produces carbon dioxide which is injected into hydrocarbon-bearing geological formations.

To require the Secretary of the Treasury to implement a program to prevent the fraudulent use of taxpayer identification numbers of residents of United States territories and possessions to be used to obtain a credit or refund on tax returns filed with the United States.

United States · United States Congress · 2 November 2012

Directs the Secretary of the Treasury to implement a program to prevent the fraudulent use of taxpayer identification numbers of residents of U.S. territories and possessions to obtain federal tax refunds or credits. Requires the program to include a comparison of all income tax returns filed with the United States and any U.S. territory or possession under the same taxpayer identification number. .

Hurricane Sandy Recovery and Rebuilding Supplemental Appropriations Act, 2013

United States · United States Congress · 2 November 2012

Hurricane Sandy Recovery and Rebuilding Supplemental Appropriations Act, 2013 - Makes supplemental appropriations for FY2013 for: (1) the Department of Defense (DOD) for the Corps of Engineers for flood control and coastal emergencies for recovery from damage caused by Hurricane Sandy; (2) the Small Business Administration (SBA) for the Disaster Loans Program Account for the cost of direct loans to repair, rehabilitate, or replace property damaged or destroyed by a natural disaster; and (3) the Department of Homeland Security (DHS) for the Federal Emergency Management Agency (FEMA) for the Disaster Relief Fund for recovery from damage caused by Hurricane Sandy, and for the Disaster Assistance Direct Loan Program Account for the cost of direct loans authorized under the Stafford Disaster Relief and Emergency Assistance Act (Stafford Act) to assist state and local governments affected by Hurricane Sandy. Applies Stafford Act provisions regarding community disaster loans to: (1) authorize the President to make loans to state or local governments (currently, limited to local governments) which suffer a substantial loss of tax and other revenues as a result of a major disaster that have demonstrated a need for financial assistance to perform governmental functions; and (2) permit any such loan to exceed $5 million and to be equal to not more than 50% of the annual operating budget of the state or local government in any case in which such government has suffered a loss of 25% or more in tax revenues due to Hurricane Sandy.

To amend the Internal Revenue Code of 1986 to deny any deduction for compensatory payments made to any person or governmental entity on account of the April 20, 2010, explosion on and sinking of the mobile offshore drilling unit Deepwater Horizon.

United States · United States Congress · 26 October 2012

Amends the Internal Revenue Code to deny a business expense tax deduction for any compensatory payments made to any person or governmental entity on account of the explosion on and sinking of the mobile offshore drilling unit Deepwater Horizon on April 20, 2010.

TRANSPORTATION AND HOUSING AND URBAN DEVELOPMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2012

United States · United States Senate · 15 October 2012

LIFT HIGHER Act of 2012

United States · United States Congress · 28 September 2012

Leadership Invests in the Future Through Helping Individuals Gain Higher Education and Retraining Act of 2012 or the LIFT HIGHER Act of 2012 - Amends the Internal Revenue Code to allow applicants to a graduate school program an income-based refundable tax credit for expenses in connection with a graduate school program application, including application fees, fees for taking any required test, and amounts paid for study and preparation materials or for tutorial and preparation services for any test required by a graduate program. Limits the amount of such credit in any taxable year to $500 over the aggregate amount of credits allowable for all prior taxable years. -

Veterans Jobs Corps Act of 2012

United States · United States Congress · 25 September 2012

Veterans Jobs Corps Act of 2012 - Directs the Secretary of Veterans Affairs (VA) (Secretary) to establish a veteran jobs corps to employ veterans: (1) in conservation, resource management, and historic preservation projects on public lands and maintenance and improvement projects for cemeteries under the jurisdiction of the National Cemetery Administration; and (2) as firefighters and law enforcement officers. Requires priority employment for veterans who served on active duty on or after September 11, 2001. Provides for such employment in coordination with the Attorney General, the Commanding General of the U.S. Army Corps of Engineers, and the Secretaries of Agriculture, Commerce, Homeland Security, and the Interior. Directs the Secretary to establish a steering committee for assistance in providing such employment. Directs the head of each federal agency to develop a plan for exercising, during the five-year period beginning on the enactment of this Act, current Department of Defense (DOD) and VA authority to hire qualified veterans for positions within the federal government. Includes as qualified veterans those who: (1) are disabled or recently separated; (2) served on active duty during a war or in a campaign or expedition for which a campaign badge has been authorized; or (3) while serving on active duty, participated in a military operation for which an Armed Forces service medal was awarded. Requires the Director of the Office of Personnel Management (OPM) to ensure that, under such plans, agencies shall appoint no less than 10,000 qualified veterans during the five-year period. Requires the Director to report to the congressional veterans and oversight committees on activities carried out under this section. Requires a state, as a condition for receipt of a grant or contract from the VA for support of disabled veterans' outreach specialists and local veterans' employment representatives, to establish a program which issues a license or credential to a veteran without requiring any training or apprenticeship if such veteran: (1) receives a satisfactory score on completion of an examination administered by that state, and (2) has at least 10 years of experience in a military occupational specialty that is similar to the civilian occupation for which such license or credential is required. Directs the Secretary of Labor to: (1) furnish each one-stop (job search) center with a list of all Internet websites and applications identified as beneficial for veterans in pursuit of employment; (2) coordinate with public and private entities to identify websites and applications not included on such list that match veterans seeking employment with available jobs based on skills acquired as members of the Armed Forces, and allow employers to post information about available jobs; and (3) report on such websites and applications to the veterans and education committees. Directs the Secretary, as a condition of a grant or contract to a state for certain veterans' employment and training programs, to require the state to demonstrate the consideration of any military training received by a veteran when approving or denying a license or certification as a nursing assistant, certified nursing assistant, commercial driver, emergency medical technician EMT-B or EMT-1, or emergency medical technician-paramedic. Directs the Secretaries of Labor and Education to jointly conduct and report to Congress on a study to determine the value and utility of a registry of recognized postsecondary credentials valued by employers, individuals, providers of education and training, economic development professionals, state and local officials, and other relevant stakeholders. Directs the Secretary of Labor to establish minimum funding levels for specified veterans' benefits contracts and grants to ensure that each state receives sufficient funding to support at least one disabled veterans' outreach program specialist and one local veterans' employment representative per 5,000 square miles of service delivery area within the state. Directs the Secretary of Labor, during the three-year period beginning on the date of enactment of this Act, to provide the Transition Assistance Program (TAP) to veterans and their spouses at locations other than military installations in at least three and up to five states selected by the Secretary based on the highest rates of veteran unemployment. Requires reports from such Secretary and the Comptroller General to Congress on such TAP training. Expands VA small business contracting goals to include small businesses fully, but conditionally, owned by one or more veterans. Treats the surviving spouse of a service-disabled veteran who acquires the ownership interest in a small business of the deceased veteran as such veteran, for purposes of eligibility for VA service-disabled small business contracting goals and preferences, for a period of: (1) 10 years after the veteran's death, if such veteran was either 100% disabled or died from a service-connected disability; or (2) 3 years after such death, if the veteran was less than 100% disabled and did not die from a service-connected disability. Treats a small business acquired by the surviving spouse or dependent from a member of the Armed Forces killed during active duty as a small business owned and controlled by a service-disabled veteran, for purposes of VA small business contracting goals and preferences. Continues such treatment for the period beginning on the date of the member's death and ending on the earlier of: (1) the date on which the surviving spouse remarries or relinquishes such ownership interest or ten years after the member's death, or (2) the date on which the surviving dependent relinquishes such ownership interest or ten years after the member's death. Provides that if the Secretary determines, for purposes of VA small business contracting goals, that an individual would have had a greater degree of ownership of a small business in a state other than a community property state, then the Secretary shall treat such small business as licensed in a non-community property state. Amends the Internal Revenue Code to provide for a 100% continuous levy upon the property and rights of Medicare (title XVIII of the Social Security Act) providers and suppliers neglecting or refusing to pay taxes. Permits the Secretary of State to deny, revoke, or limit a passport to any individual upon receiving certification from the Secretary of the Treasury that such individual has a delinquent tax debt in an amount in excess of $50,000. Extends through March 31, 2017, the current $90 limit on VA pension paid to veterans residing in nursing homes when their nursing costs are paid through title XIX (Medicaid) of the Social Security Act. Increases, for corporations with assets of at least $1 billion, the required estimated income tax payments otherwise due in the third quarter of: (1) 2013 by 0.25%, and (2) 2017 by 0.50%. Requires the next required installment to be appropriately reduced to reflect the amount of this increase.

Resident Physician Shortage Reduction Act of 2012

United States · United States Congress · 25 September 2012

Resident Physician Shortage Reduction Act of 2012 - Amends title XVIII (Medicare) of the Social Security Act with respect to distribution of additional resident positions as they affect calculation of payments for direct graduate medical education (DME) costs. Directs the Secretary of Health and Human Services (HHS), for each of FY2013-FY2017 (and each succeeding fiscal year if additional residency positions are available to distribute), to increase the otherwise applicable resident limit for each qualifying hospital. Directs the Secretary to determine the total number of additional residency positions available for distribution, in accordance with guidelines for allocating 33% to hospitals already operating over the resident limit, and generally setting the aggregate number of increases in the resident limit to 3,000 in each year. Specifies the process for distributing positions. Directs the National Health Care Workforce Commission established under the Patient Protection and Affordable Care Act to study the physician workforce. Directs the Comptroller General to study strategies for increasing the diversity of the health profession workforce.

Local Schools and Infrastructure Improvement Act of 2012

United States · United States Congress · 25 September 2012

Local Schools and Infrastructure Improvement Act of 2012 - Amends the Internal Revenue Code to allow a second advance refunding of an original tax-exempt private activity bond.

To amend the Internal Revenue Code of 1986 to provide an exception from the passive loss rules for investments in high technology research small business pass-thru entities.

United States · United States Congress · 25 September 2012

Amends the Internal Revenue Code to exempt from passive loss rules any activity of a taxpayer carried on by a high technology research small business pass-thru entity. Defines "high technology research small business pass-thru entity" as any domestic pass-thru entity that: (1) spends a specified percentage of its income on research, (2) is a small business with 250 or fewer employees, and (3) does not have aggregate gross receipts in excess of $150 million.

Making Adoption Affordable Act of 2012

United States · United States Congress · 21 September 2012

Making Adoption Affordable Act of 2012 - Makes permanent provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 allowing an increased tax credit for adoption expenses and an increased exclusion from an employee's gross income for amounts paid by an employer for adoption expenses. Amends the Internal Revenue Code to reinstate and make permanent: (1) the increase in the tax credit for adoption expenses and the increased exclusion from an employee's gross income for amounts paid by an employer for adoption expenses that were enacted by the Patient Protection and Affordable Care Act, (2) the annual inflation adjustments for such increased amounts, and (3) the refundability of the tax credit for adoption expenses. Directs the Secretary of the Treasury to take certain actions concerning: (1) Internal Revenue Service (IRS) communications efforts about the adoption tax credit, and (2) documentation of adoption expenses required before initiation of a tax audit.

Investment Tax Credit Integrity Act

United States · United States Congress · 21 September 2012

Investment Tax Credit Integrity Act - Amends the Internal Revenue Code, with respect to the energy tax credit, to exclude from the basis of energy property for purposes of determining the amount of such credit, the amount of any antidumping or countervailing duty imposed on such property under the Tariff Act of 1930.

Global Investments in America's Cities Act

United States · United States Congress · 21 September 2012

Global Investments in America's Cities Act - Amends the Immigration and Nationality Act to set aside at least 3,000 employment creation immigrant visas each fiscal year for qualified immigrants seeking to invest in a new commercial enterprise which will create employment in an economically distressed urban area and with respect to which such alien: (1) has invested at least $250,000; (2) has completed an investment agreement with a qualified venture capital operating company for an investment of at least $250,000; or (3) has completed an investment agreement with one or more angel investors for an investment of at least $250,000. Requires petitions for such immigrant visas to be decided within 60 days. Directs the Government Accountability Office (GAO) to report to Congress on the EB-5 visa program.

To extend the authorization of the Highlands Conservation Act through fiscal year 2024.

United States · United States Congress · 21 September 2012

Amends the Highlands Conservation Act to extend, through FY2024, funding for: (1) land conservation partnership projects in the highlands regions of Connecticut, New Jersey, New York, and Pennsylvania; and (2) Forest Service and Department of Agriculture (USDA) programs to assist such states, units of local government, and private forest and farm landowners in the conservation of land and natural resources in that region.

Bottle Recycling Climate Protection Act of 2012

United States · United States Congress · 21 September 2012

Bottle Recycling Climate Protection Act of 2012 - Amends the Solid Waste Disposal Act to prohibit retailers and distributors from selling beverages in containers that do not display a statement of a refund value of five cents. Defines "beverage" as an alcoholic or non-alcoholic, carbonated or uncarbonated liquid that is intended for human consumption. Requires: (1) distributors to collect the refund value for each beverage sold to retailers by a deposit initiator, and (2) retailers to collect the refund value for each beverage sold to consumers. Requires: (1) retailers to pay the refund on returned unbroken containers of brands sold for up to a specified number of containers per day based on the square footage of the retailer's space (excluding any container contaminated by a hazardous waste), and (2) distributors to pay the refund on returned containers of brands sold, plus at least three cents per container for handling costs. Directs each deposit initiator to pay to a state, quarterly, unclaimed refund amounts, which shall be available to the state for programs designed to reduce greenhouse gas emissions. Prohibits distributors and retailers from intentionally disposing of containers subject to this Act or any metal, glass, or plastic from such containers (other than the top or seal) in landfills or solid waste disposal facilities. Exempts states that have implemented laws requiring beverage container deposits or that have demonstrated achievement of specified recycling, reuse, or recovery rates for beverage containers. Prohibits states or political subdivisions that impose taxes on the sale of beverage containers from imposing any tax on the amount attributable to the refund value of such containers. Provides for the adjustment for inflation of the refund amounts at ten-year intervals. Prescribes civil penalties for violations of this Act.

Stop Excessive Toll Hikes Act

United States · United States Congress · 21 September 2012

Stop Excessive Toll Hikes Act - Revises urbanized area formula grant eligibility requirements to allow a recipient (person, entity, or state or regional authority) to receive such a grant only if it certifies that it has not raised the maximum tolls for any bridge or tunnel by more than 10% during the previous 5 fiscal years.

Student Financial Aid Simplification Act

United States · United States Congress · 21 September 2012

Student Financial Aid Simplification Act - Amends title IV (Student Assistance) of the Higher Education Act of 1965 (HEA) to determine students' need and eligibility for title IV assistance, unless they qualify for the simplified needs test or expect no family contribution, by using tax return information regarding those students or their parents that this Act authorizes the Secretary of Education to obtain from the Internal Revenue Service (IRS). Requires those students to submit to the Secretary certain supplementary information not available from the IRS. Requires the Secretary to provide institutions of higher education and states with that tax return information, without charge, for the purposes of processing loan applications and determining need and eligibility for institutional and state financial aid. Amends the Internal Revenue Code to authorize the Secretary of the Treasury to disclose tax return information to the Department of Education regarding taxpayers or their dependents whose need and eligibility for assistance under title IV of the HEA is based in whole or part on their income or their parents' income.

Computers in Our Communities Act

United States · United States Congress · 21 September 2012

Computers in Our Communities Act - Amends the Internal Revenue Code to extend through 2013 the tax deduction allowed to corporate taxpayers for charitable contributions of computer inventory for educational purposes.

Manufacturing Innovation in America Act of 2012

United States · United States Congress · 21 September 2012

Manufacturing Innovation in America Act of 2012 - Amends the Internal Revenue Code to allow a taxpayer to elect a tax deduction for an amount equal to 71% of the lesser of: (1) the taxpayer's patent box profit, or (2 the taxpayer's taxable income for the taxable year. Defines "patent box profit" to include gross receipts derived from the sale, lease, license, or or other disposition of qualified patent property in the course of a U.S. trade or business over the sum of the taxpayer's cost of goods sold allocable to patent gross receipts, other expenses, losses, or deductions, including research and development expenditures, allocable to such receipts, plus routine profit. Defines "qualified patent" to include a patent issued or extended by, or for which an application is pending before, the United States Patent and Trademark Office (USPTO). Sets forth rules for the application of the patent box profit deduction to pass-thru entities, including partnerships and S corporations, trusts and estates, and agricultural and horticultural cooperatives.

Save America's National Economy Act

United States · United States Congress · 21 September 2012

Save America's National Economy Act - Repeals provisions of the Balanced Budget and Emergency Deficit Control Act of 1985, as added by the Budget Control Act of 2011, that require automatic reductions in discretionary spending (sequestration) between FY2013 and FY2021. Amends the Internal Revenue Code to: (1) increase individual income tax rates for taxpayers whose taxable income exceeds $1 million, and (2) provide for an adjustment in the capital gains tax of taxpayers whose taxable income is subject to the 45% tax bracket. Establishes caps on funding levels for overseas contingency operations and related activities for FY2013-FY2021.

To establish minimum levels of assistance for certain States under the Low-Income Home Energy Assistance Program, and for other purposes.

United States · United States Congress · 21 September 2012

Amends the Low-Income Home Energy Assistance Act of 1981 to require the Secretary of Health and Human Services (HHS), from any appropriations for a fiscal year containing a qualifying winter season, to allot to each qualifying state, at least 25% of whose households use heating oil as the primary heating fuel, an amount that is at least the same as that allotted to the state for FY2010. Requires that allotments to states that do not qualify under this Act be ratably reduced if necessary to ensure the allotments to qualifying states. Defines a "qualifying winter season" as one occurring after enactment of this Act for which the projected average price of heating oil is greater than the average price for the winter of 2011-2012.

Audit the Pentagon Act of 2012

United States · United States Congress · 21 September 2012

Audit the Pentagon Act of 2012 - Requires, on March 2 of FY2013 and each subsequent fiscal year, a 5% reduction in the discretionary budget authority of a federal agency that is identified by the Director of the Office of Management and Budget (OMB) as required to have an audited financial statement: (1) that has not submitted a financial statement for the previous fiscal year, or (2) whose statement has not received either an unqualified or a qualified audit opinion by an independent external auditor. Excludes from such reduction accounts for military, reserve and National Guard personnel and the Defense Health Program account of the Department of Defense (DOD). Authorizes the President to waive a reduction in discretionary budget authority if such reduction would harm national security or members of the Armed Forces who are in combat. Requires a report to Congress listing required DOD reports that would no longer be necessary if the financial statements of DOD were audited with an unqualified opinion or that interfere with DOD's capacity to achieve an audit of its financial statements with an unqualified opinion. Expresses the sense of Congress that: (1) congressional defense committees and DOD should not endanger the nation's troops by reducing wounded warrior accounts or vital protection for members of the Armed Forces in harm's way, (2) the valuation of legacy assets by DOD should be simplified without compromising essential controls or generally accepted government auditing standards, and (3) this Act should not be construed to require or permit the declassification of accounting details about classified defense programs and DOD should ensure financial accountability in such programs. .

Truth in Spending Act of 2012

United States · United States Congress · 21 September 2012

Truth in Spending Act of 2012 - Requires the President's annual budget request to Congress to include the most recent reports of the Director of the Office of Management and Budget (OMB) regarding the difference between the actual costs and the estimated costs of direct spending legislation, including proposed legislative language, if any, in such reports. Requires OMB to submit annually for inclusion in the President's budget request reports (with follow-up reports every five fiscal years) on the total estimated cost and total actual cost of direct spending legislation for the then budget year and four outyears. Requires the President, within seven days after receiving an OMB report, to submit proposed legislative language, if any, set forth in the report to both chambers. Prescribes the procedure for fast track consideration of the legislation in both chambers. Prohibits the budgetary effects of such legislation from being entered on either PAYGO scorecard under the Statutory Pay-As-You-Go Act of 2010.

ITIN Reform Act of 2012

United States · United States Congress · 21 September 2012

ITIN Reform Act of 2012 - Amends the Internal Revenue Code to authorize the Secretary of the Treasury to issue an individual taxpayer identification number (ITIN) to an individual only if such individual: (1) submits an application for an ITIN in person at an Internal Revenue Service (IRS) taxpayer assistance center with required documentation, or (2) submits an application in person outside of the United States to an IRS employee or a designee of the Secretary at a U.S. diplomatic mission or consular post with required documentation. Exempts from such requirements: (1) the spouse, or the dependents, without a social security number of a taxpayer who is a member of the U.S. Armed Forces, and (2) nonresident aliens claiming tax treaty benefits.

Middle Class College Tuition Tax Credit Expansion Act of 2012

United States · United States Congress · 21 September 2012

Middle Class College Tuition Tax Credit Expansion Act of 2012 - Amends the Internal Revenue Code to replace the Hope Scholarship and Lifetime Learning tax credits with a new American Opportunity Tax Credit that: (1) allows an increased income tax credit for the qualified tuition and related expenses of a student who is carrying at least one half of a normal course load, (2) increases the income threshold for reductions in the credit amount based upon modified adjusted gross income, (3) allows a lifetime dollar limitation on such credit of $25,000 for all taxable years, and (4) makes 50% of the credit refundable. Allows an exclusion from gross income of any amount received as a Federal Pell Grant.

No Taxpayer-Funded Lobbying Act

United States · United States Congress · 21 September 2012

No Taxpayer-Funded Lobbying Act - Prohibits the use of appropriated funds for publicity or propaganda purposes, for the preparation, distribution, or use of any kit, pamphlet, booklet, publication, electronic communication, radio, television, or video presentation that is designed to support or defeat the enactment of federal, state, or local legislation or the promulgation of proposed or pending regulations, administrative actions, or orders issued by the executive branch of any state or local government. Imposes the same prohibition on the use of appropriated funds for payment of salaries or expenses of federal grant or contract recipients who are attempting to influence legislation and regulatory actions. Extends such prohibitions to any activity to advocate or promote tax increases, restrictions on legal consumer products, or gun control.

Detroit Economic Competitiveness Act

United States · United States Congress · 21 September 2012

Detroit Economic Competitiveness Act - Amends the Internal Revenue Code to establish the Detroit Jobs Trust Fund to finance economic development in Detroit, Michigan. Requires the Secretary of the Treasury to make annual distributions from such Fund to the city of Detroit for payment of debt obligations and for job development, public safety, education, and business and public infrastructure. Prohibits any distributions unless the city of Detroit: (1) does not impose an income tax during a period of distribution, (2) has made specified reductions in aggregate property taxes, (3) has used prior distributions as required under this Act, (4) has provided required information to the Comptroller General (GAO), and (5) has implemented a five-year plan describing development goals for Detroit and detailing how distributions from the Trust Fund will be spent. Terminates such Fund five years after enactment of this Act. Requires GAO to submit annual reports to Congress describing the use of distributions from the Trust Fund, the extent to which progress has been made in meeting the plan's development goals, and Comptroller General recommendations for improving the program established under this Act. Excludes from gross income capital gain from the sale or exchange of investment property used in trade or business in Detroit.

Manufacturing Economic Recovery Act of 2012

United States · United States Congress · 21 September 2012

Manufacturing Economic Recovery Act of 2012 - Amends the Internal Revenue Code to allow: (1) a manufacturing recovery tax credit for investment in manufacturing real and tangible personal property used in the United States, including an increased credit for manufacturing property located in an economically disadvantaged area and an extremely economically disadvantaged area; (2) an additional investment tax credit for manufacturing property; and (3) a work opportunity tax credit for hiring an employee in a manufacturing facility located in the United States (manufacturing recovery employee), including an increased credit for hiring individuals receiving unemployment compensation.

Expressing the sense of the House of Representatives that in order to create certainty in the United States economy so that small businesses and job creators can invest and hire, Congress should enact long-term, predictable tax policy and, in the event that Congress and the President choose to raise taxes, they should give United States citizens at least one year after the enactment or expiration of the legislation to prepare for and adjust to any impact that such increase in taxes may have.

United States · United States Congress · 21 September 2012

Expresses the sense of the House of Representatives that: (1) Congress should enact long-term, predictable tax policy; and (2) taxpayers should be given at least one year after the enactment or expiration of legislation increasing taxes to prepare for and adjust to any impact such increase may have.

Food Stamp Restoration Act of 2012

United States · United States Congress · 20 September 2012

Food Stamp Restoration Act of 2012 - Directs the Secretary of Agriculture (USDA), for each of FY2014-FY2021, to establish a food stamp block grant program under which the Secretary shall make annual grants to each participating state that establishes a food stamp program and submits a specified annual report to the Secretary. Requires a participating state to certify that its program includes: (1) work requirements; (2) mandatory drug testing; (3) verification of citizenship or lawful U.S. permanent residency; and (4) limitations on the eligible uses of benefits that are at least as restrictive as those in place for the supplemental nutrition assistance program (SNAP, formerly the food stamp program). Provides a grant to a participating state in an amount equal to the product of: (1) the specified amount made available for the applicable fiscal year, and (2) the proportion that the number of legal residents in the state whose income does not exceed 100% of the poverty line (applicable to a family of the size involved) bears to the number of such individuals in all participating states for the applicable fiscal year. Requires an annual Government Accountability Office (GAO) audit and report to Congress regarding the effectiveness of the nutritional assistance block grant program and the manner in which each participating state is implementing the program. Permits a participating state to use the grant in any appropriate manner to provide food stamps to its legal residents. Authorizes funds to remain available to a state for five years and requires any funds remaining unused after five years to be deposited in the Treasury.) Repeals: (1) the Food and Nutrition Act of 2008, effective September 30, 2013; and (2) specified mandatory and direct funding provisions.

Investment Savings Access After Catastrophes Act of 2012

United States · United States Congress · 20 September 2012

Investment Savings Access After Catastrophes Act of 2012 - Defines "Hurricane Isaac disaster area" for purposes of this Act as any parish or county of Louisiana or Mississippi in an area in which a major disaster has been declared before September 10, 2012, under the Robert T. Stafford Disaster Relief and Emergency Assistance Act by reason of Hurricane Isaac. Provides for tax preferences in the Hurricane Isaac disaster area, including: (1) suspension of limitations on the tax deduction for personal casualty losses, (2) an extension of the carryback period for net operating losses, and (3) tax-free distributions from a retirement plan made on or after August 26, 2012, and before September 11, 2014, to an individual whose principal place of abode on August 26, 2012, was located in the Hurricane Isaac disaster area and who sustained an economic loss due to Hurricane Isaac. Rescinds unobligated funds in an amount equal to the reduction in revenues resulting from the enactment of this Act.

A bill to amend the Internal Revenue Code of 1986 to provide an exception from the passive loss rules for investments in high technology research small business pass-thru entities.

United States · United States Congress · 20 September 2012

Amends the Internal Revenue Code to exempt from passive loss rules any activity of a taxpayer carried on by a high technology research small business pass-thru entity. Defines "high technology research small business pass-thru entity" as any domestic pass-thru entity that: (1) spends a specified percentage of its income on research, (2) is a small business with 250 or fewer employees, and (3) does not have aggregate gross receipts in excess of $150 million.

A bill to amend the Internal Revenue Code of 1986 to increase the alternative tax liability limitation for small property and casualty insurance companies.

United States · United States Congress · 20 September 2012

Amends the Internal Revenue Code to expand the eligibility of certain small insurance companies (other than life insurance companies) for the alternative corporate income tax by increasing the premium limitation used to determine such eligibility to $2.025 million (from $1.2 million), with an annual inflation adjustment after 2012.

Commercial Building Modernization Act

United States · United States Congress · 20 September 2012

Commercial Building Modernization Act- Amends the Internal Revenue Code, with respect to the tax deduction for energy-efficient commercial buildings, to: (1) extend such deduction through 2016; (2) include within the definition of "property" for purposes of such deduction a commercial building and a multifamily building (a structure of five or more dwelling units used as residential housing); (3) increase the maximum amount of such deduction; and (4) adopt the updated standard of the American Society of Heating, Refrigerating, and Air Conditioning Engineers and the Illuminating Engineering Society of North America applicable to property eligible for such deduction. Allows through 2016 a new tax deduction for the cost of retrofitting existing commercial and multifamily buildings.

Great Lakes Ecosystem Protection Act of 2012

United States · United States Congress · 20 September 2012

Great Lakes Ecosystem Protection Act of 2012 - Amends the Federal Water Pollution Control Act (commonly known as the Clean Water Act) to include as a purpose of such Act to achieve the goals established in the Great Lakes Restoration Initiative Action Plan (Action Plan), the Great Lakes Regional Collaboration Strategy (Strategy), and the Great Lakes Water Quality Agreement of 1978 (Agreement) through: (1) improved organization and definition of mission on the part of the Environmental Protection Agency (EPA); (2) the funding of grants, contracts, and interagency agreements for protection, restoration, and pollution control in the Great Lakes area; and (3) improved accountability. Expands the duties of the Great Lakes Program Office to include coordinating with the Great Lakes Interagency Task Force (Task Force), established by this Act. Requires the Administrator of EPA to establish the Great Lakes Advisory Board to provide advice and recommendations to the Administrator on matters pertaining to Great Lakes restoration and protection. Finds that the Great Lakes Restoration Initiative (Initiative), which commenced in 2010, is designed to: (1) identify programs and projects that are strategically selected to target the most significant environmental problems in the Great Lakes ecosystem; (2) be based on the work of the Task Force and the Advisory Board, stakeholders, and nongovernmental partners; and (3) represent the government's commitment to significantly advancing Great Lakes protection and restoration. Requires the Initiative to prioritize work done by non-federal partners using funding made available for the Great Lakes for priority areas for each fiscal year, such as: (1) the remediation of toxic substances and areas of concern, (2) the prevention and control of invasive species and their impacts, (3) the protection and restoration of near-shore health and the prevention and mitigation of nonpoint source pollution, and (4) habitat and wildlife protection and restoration. Requires that: (1) Initiative funds be used to strategically implement federal projects and projects carried out in coordination with states, Indian tribes, municipalities, institutions of higher education, and other organizations; and (2) Initiative projects be carried out on multiple levels, including local, Great Lakes-wide, and Great Lakes basin-wide. Prohibits funding made available to implement the Initiative from being used for any water infrastructure activity (other than a green infrastructure project that improves habitat and other ecosystem functions in the Great Lakes) that is implemented using funds made available under the clean water or drinking water state revolving fund program. Requires federal agencies to: (1) maintain the base level of funding for their Great Lakes activities, and (2) identify new activities to support the environmental goals of the Initiative. Authorizes appropriations for the Initiative for FY2013-FY2017. Establishes the Task Force to: (1) collaborate with Canada, provinces of Canada, and binational bodies involved in the Great Lakes region regarding policies, strategies, projects, and priorities for the Great Lakes System; (2) coordinate the development of federal policies, strategies, projects, and priorities for addressing the restoration and protection of the System consistent with the Agreement, the Action Plan, and the Strategy; (3) assist in the appropriate management of the System; (4) develop goals for the System that focus on outcomes such as cleaner water, sustainable fisheries, and biodiversity and ensure that federal policies, strategies, projects, and priorities support measurable results and are consistent with the Strategy and Action Plan; (5) exchange information regarding policies, strategies, projects, and activities of the agencies represented on the Task Force relating to the System, the Strategy, the Agreement, and the Action Plan; (6) coordinate government action associated with the System; (7) ensure coordinated federal scientific and other research associated with the System; (8) provide assistance and support to agencies represented on the Task Force in activities relating to the System; (9) establish annual priorities with respect to Great Lakes protection and restoration; and (10) review and update such Strategy and Action Plan every five years. Requires the Administrator to submit to Congress annually a comprehensive report on the overall health of the Great Lakes, including a description of the achievements in implementing the Agreement, a list of the Initiative's accomplishments, and recommendations for streamlining work of existing advisory and coordinating committees. Requires the Director of the Office of Management and Budget (OMB) to submit to Congress, annually, a financial report certified by each agency that has budget authority for Great Lakes restoration activities that contains: (1) an interagency budget crosscut report, (2) a detailed accounting of all funds received and obligated by all federal agencies and state agencies using federal funds for Great Lakes restoration activities during the current and previous fiscal years, (3) a budget for the proposed projects to be carried out in the subsequent fiscal year, and (4) a listing of projects to be undertaken in the subsequent fiscal year. Authorizes appropriations for: (1) remediation of sediment contamination in areas of concern in the Great Lakes, and (2) the Great Lakes Program.