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101 records in US in 2016
United States · United States Congress · 18 November 2016
This bill amends the Internal Revenue Code to extend through December 31, 2018, the tax credit for qualified microturbine property.
United States · United States Congress · 17 November 2016
This bill amends the Internal Revenue Code to permit a census tract that has a population of zero and is contiguous to one or more low-income communities to be treated as a low-income community for the purpose of the new markets tax credit.
United States · United States Congress · 17 November 2016
Death Gratuity Equity Act of 2016 This bill requires federal agencies to pay a death gratuity of $100,000 per employee for the death of civilian employees resulting from injuries sustained in the line of duty that did not result from natural causes or the employee's serious and willful misconduct. The bill also allows an additional payment of up to $8,800 for funeral and burial expenses. (Currently, funeral and burial payments may not exceed $800 per employee and the combination of payments for death gratuity, funeral, burial, and other compensation and reimbursements may not exceed $10,000 per employee.) The amounts must be adjusted annually for inflation. For tax purposes, a death gratuity payment shall not be considered gross income to the person receiving payment. The death gratuity remains at $100,000 for an employee who dies of injuries incurred in connection with service with an Armed Force in a contingency operation, except that employees who are noncitizens and nonresidents of the United States or Canada, and their dependents, are subject to the Department of Labor's authority to modify payments that are substantially disproportionate to compensation for disability or death payable in similar cases under local laws or customs at the place outside the continental United States or Canada where the employee is working at the time of injury. The bill also allows such death gratuities in connection with such Armed Force service to be paid in addition to any other amounts paid under U.S. law based on the same death. The Foreign Service Act of 1980 is amended to make death gratuities payable to the surviving beneficiaries (currently, dependents) of U.S. Foreign Service employees, or individuals in a special category serving in an uncompensated capacity for that agency in support of a diplomatic mission, who die as a result of injuries sustained in the performance of duty abroad. But the Foreign Service death gratuity is reduced by the amount of any federal civilian employee death gratuity paid under this bill for the same death. Additional amounts are authorized to be appropriated for death gratuity payments under this bill if an agency and the Office of Management and Budget determine that a natural disaster, act of terrorism, or other incident results in the inability of the agency to meet these death gratuity payment requirements. An authorized payment that exceeds the amount available to the agency without additional appropriations may be made only if Congress makes the additional appropriations for that purpose.
United States · United States Congress · 17 November 2016
Poverty Measurement Improvement Act This bill requires the Bureau of the Census, for each of FY2017-FY2027, in order to more accurately determine the extent of poverty in the United States and the anti-poverty effectiveness of federal means-tested benefit and tax programs, to conduct a new survey of income and poverty in the United States and supplement and verify the information obtained using data from the most recent available Current Population Survey (CPS), data furnished by state and federal agencies that administer such benefits, and income tax data. The Bureau shall produce tables and graphs showing for each year the poverty rates and related data calculated using the survey responses and other data collected, including: the total family income for survey respondents (the sum of all money income and federal means-tested benefits minus state and federal income and payroll taxes of household members); a breakdown of the amount of income taxes and payroll taxes paid by survey respondents; and for 2018 and subsequent years, poverty rates calculated using updated poverty thresholds. For 2018 and subsequent years, the Bureau shall adjust the poverty thresholds for determining poverty rates by using the personal consumer expenditure price index. The Bureau shall create a database that contains data from the survey, data from the most recent available CPS, and data furnished by administering agencies. The bill applies specified security, disclosure, and confidentiality restrictions to personally identifiable information obtained under this bill and makes data contained in a response to a survey conducted pursuant to this bill inadmissible as evidence in any court or agency proceeding. The bill requires: (1) state administering agencies to report to federal administering agencies on federal means-tested benefits received by each household, (2) the Bureau to provide summary statistics comparing income levels to consumption habits of respondents to the Consumer Expenditure Survey, and (3) the Government Accountability Office to submit a report comparing the income measure created under this bill to the income measure used by the Bureau for calculating the supplemental poverty measure.
United States · United States Congress · 17 November 2016
This bill amends the Internal Revenue Code, with respect to the deduction for energy efficient commercial buildings, to: (1) permit 501(c)(3) tax-exempt organizations and Indian tribal governments to allocate the deduction to the person primarily responsible for designing the property in lieu of the owner of the property, (2) allow partnerships and S corporations to receive the full benefit of a deduction allocated at the partner or shareholder level, and (3) exempt property placed in service in a qualified low-income building from the requirement to reduce the basis of the property by the amount of the deduction.
United States · United States Congress · 17 November 2016
Farmers Markets for Food Deserts Act of 2016 This bill amends the Internal Revenue Code to exclude from gross income amounts received by the taxpayer from the sale of locally and regionally produced agricultural products to members of the general public at a fixed location (other than a retail store) in an underserved community. (Underserved communities are located in areas of concentrated poverty with limited access to fresh locally or regionally grown foods.) The bill also amends the Farmer-to-Consumer Direct Marketing Act of 1976 to specify that grants or other assistance provided under the Farmers' Market and Local Food Promotion Program may be used to pay any fees associated with obtaining a permit to sell locally and regionally produced agricultural products at a farmers' market located in an underserved community.
United States · United States Congress · 17 November 2016
This bill amends the Internal Revenue Code to exclude certain purchases of employee-owned stock from being considered as outstanding voting stock for the purpose of the tax on excess business holdings of a private foundation in a business enterprise. The bill applies to any voting stock that is: (1) not readily tradable on an established securities market; (2) purchased by the business enterprise on or after January 1, 2005, from a stock bonus or profit sharing plan in which employees of the business enterprise participate, in connection with a distribution from the plan; and (3) held by the business enterprise as treasury stock, cancelled, or retired.
United States · United States Congress · 17 November 2016
This bill amends the Internal Revenue Code to extend through December 31, 2018, the expensing allowance for qualified film, television, and live theatrical productions.
United States · United States Congress · 17 November 2016
This bill amends the Internal Revenue Code to extend through December 31, 2018, the income tax credit for mine rescue team training.
United States · United States Congress · 17 November 2016
This bill amends the Internal Revenue Code to extend through December 31, 2017, the income tax credit for mine rescue team training.
United States · United States Congress · 17 November 2016
This bill amends the Internal Revenue Code to extend through December 31, 2018, the income tax credit for energy efficient new homes.
United States · United States Congress · 17 November 2016
This bill amends the Internal Revenue Code to extend through December 31, 2017, the income tax credit for energy efficient new homes.
United States · United States Congress · 17 November 2016
This bill amends the Internal Revenue Code to extend through December 31, 2017, the expensing allowance for qualified film, television, and live theatrical productions.
United States · United States Congress · 17 November 2016
This bill amends the Internal Revenue Code to extend through December 31, 2018, the income tax credit for Indian employment.
United States · United States Congress · 17 November 2016
This bill amends the Internal Revenue Code to extend through December 31, 2017, the income tax credit for Indian employment.
United States · United States Congress · 17 November 2016
This bill amends the Internal Revenue Code to extend through December 31, 2018, the tax deduction for energy efficient commercial buildings.
United States · United States Congress · 17 November 2016
This bill amends the Internal Revenue Code to extend through December 31, 2017, the tax deduction for energy efficient commercial buildings.
United States · United States Congress · 17 November 2016
This bill amends the Internal Revenue Code to extend through December 31, 2018, the income tax credit for biodiesel and renewable diesel used as fuel.
United States · United States Congress · 17 November 2016
This bill amends the Internal Revenue Code to extend through December 31, 2017, the income tax credit for biodiesel and renewable diesel used as fuel.
United States · United States Congress · 17 November 2016
This bill amends the Internal Revenue Code to extend through December 31, 2018, the income tax credit for alternative fuel vehicle refueling property.
United States · United States Congress · 17 November 2016
This bill amends the Internal Revenue Code to extend through December 31, 2017, the income tax credit for alternative fuel vehicle refueling property.
United States · United States Congress · 17 November 2016
This bill amends the Internal Revenue Code to extend through December 31, 2017, the income tax credit for nonbusiness energy property.
United States · United States Congress · 17 November 2016
This bill amends the Internal Revenue Code to extend through December 31, 2018, the tax deduction for qualified tuition and related expenses.
United States · United States Congress · 17 November 2016
This bill amends the Internal Revenue Code to extend through December 31, 2018, the income tax credit for new qualified fuel cell motor vehicles.
United States · United States Congress · 17 November 2016
This bill amends the Internal Revenue Code to extend through December 31, 2017, the tax deduction for qualified tuition and related expenses.
United States · United States Congress · 17 November 2016
This bill amends the Internal Revenue Code to extend through December 31, 2017, the income tax credit for new qualified fuel cell motor vehicles.
United States · United States Congress · 17 November 2016
This bill amends the Internal Revenue Code to extend through December 31, 2018, the income tax credit for nonbusiness energy property.
United States · United States Congress · 17 November 2016
Openness in Political Expenditures Now Act or OPEN Act This bill amends the Federal Election Campaign Act of 1971 to require a corporation that submits regular, periodic reports to its shareholders to include in each such report specified information on disbursements it has made for certain political activity (including independent expenditures and electioneering communications) during the period covered by the report. The amount of disbursements reported, however, is limited to the amount that equals or exceeds the applicable threshold for the covered political activity. "Applicable threshold" for a disbursement is defined as: (1) $250 for an independent expenditure, (2) $10,000 for an electioneering communication or another kind of communication meeting specified criteria, and (3) the amount of the applicable limitation on contributions in effect for payment of dues or other amounts to a trade association or to a tax-exempt social welfare organization. A Corporation reporting such expenditures shall: (1) file a statement about them with the Election Assistance Commission (EAC), and (2) post on its website (if any) a hyperlink from its homepage to this statement on the EAC website. This bill amends the Internal Revenue Code to deny a tax exemption for a social welfare organization if: (1) its expenditures for the taxable year for covered political activity exceed the lesser of 10% of its total expenditures or $10 million, or (2) its governing instrument does not effectively prohibit its expenditures for a covered political activity from exceeding these thresholds.
United States · United States Senate · 16 November 2016
United States · United States Congress · 16 November 2016
Retirement Enhancement and Savings Act of 2016 This bill amends the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA) to modify requirements for tax-favored retirement savings accounts, employer-provided retirement plans, and retirement benefits for federal judges. With respect to employer-provided plans, the bill modifies requirements regarding: multiple employer plans, automatic enrollment and nonelective contributions, hardship withdrawals, loans, rollovers, terminating or transferring plans, reporting and disclosure rules, nondiscrimination rules, selecting lifetime income providers, and Pension Benefit Guaranty Corporation premiums. The bill also increases the tax credit for small employer pension plan startup costs and allows a tax credit for small employers that establish retirement plans that include automatic enrollment. With respect to Individual Retirement Accounts (IRAs), the bill: treats taxable non-tuition fellowship and stipend payments as compensation for the purpose of an IRA, repeals the maximum age for traditional IRA contributions, and permits any IRA to be a shareholder of any S corporation that is a bank. The bill makes several modifications to retirement benefits for magistrate judges of the U.S. Tax Court and other federal judges. The bill also modifies various tax provisions to: reinstate and increase the tax exclusion for benefits provided to volunteer firefighters and emergency medical responders; allow an employee to elect to defer, for income tax purposes, the inclusion in income of the amount of income attributable to certain stock transferred to the employee by the employer; revise the required distribution rules for pension plans; increase penalties for failing to file tax returns or retirement plan returns; prohibit increases in the user fees for installment agreements and waive the fees for certain low-income taxpayers; require the Internal Revenue Service to share certain return and return information with U.S. Customs Border Protection; and repeal a provision that provides for the technical termination of partnerships.
United States · United States Congress · 16 November 2016
Retirement Security Preservation Act of 2016 This bill amends the Internal Revenue Code to modify the nondiscrimination requirements for certain defined benefit retirement plans that limit participation or certain features to a closed class, such as individuals who were hired before a certain date. (Under current law, the plans may not discriminate in favor of highly compensated employees and must meet minimum participation requirements.) The bill applies only to a defined benefit plan that: (1) closed before September 21, 2016; or (2) was in effect for at least five years when it closed and did not substantially increase the coverage or value of the benefits, rights, or features for the closed class during the five-year period before it closed, except as the result of certain business acquisitions or mergers. Such a plan meets the nondiscrimination requirements if it: (1) satisfies certain testing rules for the year that the class closes and the two succeeding plan years, and (2) is not amended in a discriminatory manner after the class is closed. A defined contribution plan that offers additional contributions or benefits to a closed class whose benefits under a defined benefit plan have been reduced or eliminated meets the nondiscrimination requirements if: (1) the group receiving the contributions or benefits satisfies certain testing rules for the year in which the group is closed and for two subsequent plan years, and (2) the plan is not amended in a discriminatory manner. A defined benefit plan that is either closed or has ceased benefit accruals for all participants (frozen plan) satisfies the minimum participation requirements if the plan met the requirements when it was closed or frozen.
United States · United States Congress · 16 November 2016
Retirement Security Preservation Act of 2016 This bill amends the Internal Revenue Code to modify the nondiscrimination requirements for certain defined benefit retirement plans that limit participation or certain features to a closed class, such as individuals who were hired before a certain date. (Under current law, the plans may not discriminate in favor of highly compensated employees and must meet minimum participation requirements.) The bill applies only to a defined benefit plan that: (1) closed before September 21, 2016; or (2) was in effect for at least five years when it closed and did not substantially increase the coverage or value of the benefits, rights, or features for the closed class during the five-year period before it closed, except as the result of certain business acquisitions or mergers. Such a plan meets the nondiscrimination requirements if it: (1) satisfies certain testing rules for the year that the class closes and the two succeeding plan years, and (2) is not amended in a discriminatory manner after the class is closed. A defined contribution plan that offers additional contributions or benefits to a closed class whose benefits under a defined benefit plan have been reduced or eliminated meets the nondiscrimination requirements if: (1) the group receiving the contributions or benefits satisfies certain testing rules for the year in which the group is closed and for two subsequent plan years, and (2) the plan is not amended in a discriminatory manner. A defined benefit plan that is either closed or has ceased benefit accruals for all participants (frozen plan) satisfies the minimum participation requirements if the plan met the requirements when it was closed or frozen.
United States · United States Congress · 16 November 2016
Promise of Citizenship Act of 2016 This bill amends the Internal Revenue Code to allow a refundable tax credit for up to $500 of the costs associated with naturalization as a U.S. citizen. Naturalization costs include naturalization application costs, English as a Second Language and other course costs, and legal services. The credit applies to costs paid or incurred by the taxpayer during the year or the three preceding years with respect to the taxpayer, the taxpayer's spouse, or any dependent of the taxpayer if the taxpayer, spouse, or dependent is naturalized as a U.S. citizen during the year.
United States · United States House of Representatives · 15 November 2016
United States · United States Congress · 15 November 2016
Creating Opportunities for Rural Economic Expansion Act or the CORE Act This bill amends the Internal Revenue Code to require at least 5% of the new markets tax credit limitation to be allocated to community development entities in connection with certain investments, financial counseling, and other services in distressed coal communities. A "distressed coal community" is any low-income community located in a county that: (1) was one of the 30 counties with the biggest employment decrease among coal operators over a specified time period; or (2) is contiguous to a county that has the required decrease in employment, is located in the same state, and contains at least one low-income community.
United States · United States Congress · 15 November 2016
This joint resolution approves the location within Washington, D.C. and the surrounding area of the National Desert Storm and Desert Shield Memorial authorized to be established under the Carl Levin and Howard P. `Buck' McKeon National Defense Authorization Act for Fiscal Year 2015.
United States · United States Congress · 14 November 2016
Unaffordable Care Act This bill amends the Internal Revenue Code to exempt from the requirement to maintain minimum essential health coverage an individual who: (1) resides in a location with fewer than two qualified health plans offered through an exchange established under the Patient Protection and Affordable Care Act, or (2) was covered under minimum essential coverage for the last month of the preceding year and the premium is at least 125% percent of the premium for that month.
United States · United States Senate · 12 October 2016
United States · United States Congress · 29 September 2016
This bill requires the Small Business Administration (SBA), in consultation with the Internal Revenue Service (IRS), to develop partnership agreements to: provide for development of basic training relating to federal income tax credits benefitting small businesses and startups, especially credits for research and experimentation, and informational materials relating to such credits, including IRS guidance documents; provide these basic training and informational materials through electronic resources and at physical locations; and make the materials available to SBA business development programs and business development entities that partner with SBA programs, including universities, nonprofits, business incubators, and business accelerators. The bill amends the Small Business Act to require SBA development centers to provide, in conjunction with the IRS, informational materials, education, and basic training to small businesses relating to federal income tax credits, including credits available to: (1) businesses generally; and (2) small businesses and startups specifically, especially credits for research and experimentation. Such materials, education, and basic training may be delivered in person or through an Internet website.
United States · United States Congress · 29 September 2016
Student Worker Exemption Act of 2016 This bill amends the Internal Revenue Code to exclude students who are employed by an institution of higher education (IHE) and carrying a full-time academic workload at the IHE from being counted as full-time employees in calculating the IHE's shared responsibility regarding health care coverage under the Patient Protection and Affordable Care Act.
United States · United States Congress · 28 September 2016
Canadian Snowbird Visa Act This bill amends the Immigration and Nationality Act to authorize the Department of Homeland Security to admit into the United States as a nonimmigrant visitor for a period not to exceed 240 days during any single 365-day period a Canadian citizen who: (1) is at least 50 years old, (2) maintains a Canadian residence and owns a U.S. residence or has rented a U.S. accommodation for the duration of such stay, (3) is not inadmissible or deportable, (4) will not engage in employment or labor for hire in the United States, and (5) will not seek any form of assistance or benefit under the Personal Responsibility and Work Opportunity Reconciliation Act of 1996. The spouse of such person may be admitted under the same terms except that he or she is not required to separately satisfy the residence/housing requirements. The bill grants a person so admitted nonresident alien tax status.
United States · United States Congress · 28 September 2016
This bill amends the Immigration and Nationality Act to establish a non-immigrant W-visa category for an alien who: (1) is, and has been for at least 180 days, the spouse of a U.S. national or citizen; or (2) is the child of such an alien and is accompanying or following to join such alien. The bill provides that: (1) the period of authorized admission for a W-visa alien is 180 days, which may be extended for one additional 180-day period; (2) the total number of principal W-visa aliens who may be admitted during any fiscal is 5,000; (3) adjustment of such an alien to permanent resident status is prohibited; and (4) the Department of Homeland Security shall establish an expedited admissions process for W-visa aliens.
United States · United States Congress · 28 September 2016
Ending Sanctuary Cities Act of 2016 This bill provides that a state or local government is an ineligible jurisdiction if it: (1) restricts any government entity or official from sending to or receiving from the Immigration and Naturalization Service information regarding an individual's citizenship or immigration status, (2) otherwise restricts compliance with a Department of Homeland Security (DHS) detainer, or (3) has any law or policy in effect that violates the immigration laws. DHS shall annually determine whether each state or local government is an ineligible jurisdiction that may not receive any federal financial assistance for the fiscal year following any fiscal year in which DHS makes such determination. A state or local government, and any law enforcement officer of such jurisdiction, acting in compliance with a DHS detainer shall be considered to be acting under color of federal authority for purposes of determining liability and immunity from suit in any federal or state civil action brought by an alien. The Fair Labor Standards Act is amended to make it unlawful for a state or local government to discharge or discriminate against one of its law enforcement officers because such officer has taken any action to comply with a DHS detainer.
United States · United States Congress · 28 September 2016
Physician Shortage Minimization Act of 2016 This bill amends the Internal Revenue Code to classify, for employment tax purposes, certain physicians who provide medical services for a temporary period (locum tenens physicians) as independent contractors rather than as employees.
United States · United States Congress · 28 September 2016
CO2 Regulatory Certainty Act This bill amends the Internal Revenue Code to revise requirements for the secure geological storage of carbon dioxide for the purpose of the tax credit for carbon dioxide sequestration. The bill establishes a December 31, 2016, deadline and requirements for regulations that the Internal Revenue Service (IRS) is required, under current law, to establish for determining adequate security measures for the geological storage of the carbon dioxide such that carbon dioxide does not escape into the atmosphere. The IRS regulations must consider the carbon dioxide to be disposed of in secure geological storage if it is stored in compliance with specified rules promulgated by the Environmental Protection Agency under the Clean Air Act and the Safe Drinking Water Act for the geologic sequestration of carbon dioxide, the injection of carbon dioxide, and the criteria and standards for underground injection control programs that are applicable to Class II Wells.
United States · United States Congress · 28 September 2016
This bill amends the Internal Revenue Code to extend through 2018: the income tax credit for biodiesel and renewable diesel used as fuel, the excise tax credit for biodiesel mixtures, the payments that are equivalent to the biodiesel mixture excise tax credit, the excise tax credit for alternative fuels, the excise tax credit for alternative fuel mixtures, and the payments that are equivalent to the alternative fuels excise tax credit.
United States · United States Congress · 28 September 2016
This bill amends the Internal Revenue Code to exclude from the taxable income of a life insurance company or other insurance company: (1) any non-taxed reinsurance premium; (2) any additional amount paid by an insurance company with respect to the reinsurance for which such non-taxed reinsurance premium is paid; and (3) any return premium, ceding commission, reinsurance recovered, or other amount received by an insurance company with respect to the reinsurance for which such non-taxed reinsurance premium is paid.
United States · United States Congress · 28 September 2016
Preserving America's Downtowns and Heritage Act of 201 6 This bill amends the Internal Revenue Code to: (1) increase the rate of the rehabilitation tax credit for commercial buildings and for certified historic structures, and (2) allow a new 20% rehabilitation tax credit for certified historic buildings used by a taxpayer as a principal residence.
United States · United States Congress · 28 September 2016
Addiction Recovery through Family Deductions Act This bill amends the Internal Revenue Code to expand certain deductions and exclusions to include expenses related to alcohol and drug addiction treatments for specified family members who are not dependents. The bill allows the expenses to be treated as: (1) medical care for the purpose of the deduction for medical care, and (2) qualified Indian health care benefits for the purpose of the exclusion from gross income of the value of any qualified Indian health care benefit. The bill also allows insurance covering alcohol and drug addiction treatment for the non-dependent family members to be treated as insurance that constitutes medical care for the purpose of the deduction for health-insurance costs of self-employed individuals.
United States · United States Congress · 28 September 2016
Addiction Recovery through Family Health Accounts Act This bill amends the Internal Revenue Code to permit taxpayers to use tax-favored health reimbursement arrangements, health flexible spending arrangements, health savings accounts, and Archer medical savings accounts to pay for alcohol and drug addiction treatments for specified family members as if the expenses were incurred for a dependent.