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101 records in US in 2018
United States · United States Congress · 29 November 2018
This bill expands the E-3 visa program to cover Irish nationals, which is currently is only available to Australian nationals. For Irish E-3 initial applications, the Department of State may approve each fiscal year no more than 10,500 minus the number of Australian initial applications approved the previous fiscal year.
United States · United States Congress · 28 November 2018
No Retroactive Online Taxation Act of 2018 This bill bans states from imposing a sales tax collection duty on a remote seller for any sale that occurred before June 21, 2018. A "remote seller" is a person without a physical presence in a state who makes a sale into the state. The ban does not apply to any sales tax collected or paid by a remote seller before June 21, 2018.
United States · United States Congress · 28 November 2018
Removing Incentives for Outsourcing Act This bill modifies the tax treatment of foreign source income of domestic corporations to: (1) eliminate a provision that allows companies to deduct a portion of the tangible assets of their controlled foreign corporations (CFCs) before the tax on foreign income applies, and (2) require net CFC tested income to be determined on a country-by-country basis rather than globally. The bill also requires the Joint Committee on Taxation to study options for reforming laws related to the taxation of income from international sources.
United States · United States Congress · 28 November 2018
21st Century American Service Act This bill directs the Corporation for National and Community Service to develop and implement a program to ensure that each applicant to a voluntary civilian national service program has the opportunity to serve. The bill also increases living allowances provided by such service programs and excludes various allowances, including AmeriCorps educational awards, from gross income for taxation purposes.
United States · United States Congress · 27 November 2018
Restoring Economic Opportunities for Small Family C-Corporations This bill reinstates (1) the 15% corporate tax bracket for up to $50,000 in taxable income, and (2) the additional tax on corporations with taxable income that exceeds $100,000. The bill limits the additional tax to the lesser of 5% of the excess or $3,000. (Under current law, corporations are taxed at a flat 21% rate.)
United States · United States Congress · 27 November 2018
This bill amends the Internal Revenue Code to allow certain veterans organizations, for which there is no auxiliary unit or society, to take into account members who are spouses, widows, or widowers of past or present members of the Armed Forces to determine whether the organization meets the membership requirements for tax-exempt status.
United States · United States Congress · 27 November 2018
Energy Innovation and Carbon Dividend Act of 2018 This bill amends the Internal Revenue Code to impose a fee on the carbon content of fuels, including crude oil, natural gas, coal, or any other product derived from those fuels that will be used so as to emit greenhouse gases into the atmosphere. The fee is imposed on the producers or importers of the fuels and is equal to the greenhouse gas content of the fuel multiplied by the carbon fee rate. The rate begins at $15 in 2019, increases by $10 each year, and is subject to further adjustments based on the progress in meeting specified emissions reduction targets. The bill also imposes a specified fee on fluorinated greenhouse gases. The bill includes: exemptions for fuels used for agricultural or nonemitting purposes, rebates for facilities that capture and sequester carbon dioxide, and border adjustment provisions that require certain fees or refunds for carbon-intensive products that are exported or imported. The fees must be deposited into a Carbon Dividend Trust Fund and used for administrative expenses and dividend payments to U.S. citizens or lawful residents. The fees must be decommissioned when emissions levels and monthly dividend payments fall below specified levels. The bill also amends the Clean Air Act to suspend certain regulations that limit greenhouse gas emissions. The suspensions expire if the emissions targets established by this bill are not reached after a specified time period.
United States · United States Congress · 27 November 2018
This bill amends the Internal Revenue Code to exclude from gross income payments received under the federally funded student loan repayment program for full-time faculty members of dental schools with programs in general, pediatric, or public health dentistry. The bill also requires the Government Accountability Office to report to Congress on the participation of dental providers and faculty in areas and schools receiving funding under the program.
United States · United States Congress · 26 November 2018
Lifelong Learning and Training Account Act of 2018 This bill establishes tax-preferred savings accounts that may be used to pay for training expenses and will be managed by state programs known as Lifelong Learning and Training Account programs. Tax-exempt distributions from an account may be used for training that results in a recognized postsecondary credential, such as an industry-recognized certificate or certification, a license recognized by the federal government or a state, or an associate or baccalaureate degree. The bill specifies contribution limits, age restrictions, and income limits that apply to beneficiaries of the accounts. Accounts that meet the requirements are eligible to receive certain federal matching funds for contributions made by the beneficiary or an employer.
United States · United States Congress · 20 November 2018
This bill expands the E-3 visa program to cover Irish nationals. Currently, the E-3 visa is only available to Australian nationals. The employer of an Irish national under the program shall file an attestation with the Department of Labor. The employer shall participate in the E-Verify program during the duration of the applicant's authorized employment period. For each fiscal year, the Department of State may approve 10,500 Irish E-3 initial applications minus the number of Australian E-3 initial applications approved the previous fiscal year. The total number of approved E-3 initial applications shall not exceed 21,000 in any two fiscal years. Currently, the State Department may approve up to 10,500 initial applications each fiscal year under the program.
United States · United States Congress · 20 November 2018
Restoring the Public Trust Act This bill sets forth provisions to (1) prohibit the personal enrichment of federal employees, (2) reduce conflicts of interest in the federal government, (2) require Presidents and certain presidential candidates to disclose their tax returns, (3) require the disclosure of certain White House visitor and employee records, and (4) modify the procedures for nominating or changing the status of an inspector general.
United States · United States Congress · 20 November 2018
Hurricane Michael Tax Relief Act This bill amends the Internal Revenue Code to allow various tax credits, deductions, and modifications to existing rules for individuals and businesses affected by Hurricane Michael. With respect to individuals and businesses in the affected areas, the bill: waives the 10% additional tax on early distributions from retirement plans for up to $100,000 in distributions made on or after October 9, 2018, and before January 1, 2020; permits individuals to recontribute funds to retirement plans if the funds were distributed for a home purchase in a Hurricane Michael disaster area that was cancelled on account of the hurricane; increases the limit and extends the repayment deadline for loans from retirement plans; allows an employee retention tax credit for a portion of the wages paid to an employee whose principal place of employment on specified dates was in a Hurricane Michael disaster zone; temporarily suspends the limitation on charitable contributions for relief efforts in the Hurricane Michael disaster area; modifies the rules for the deduction for personal casualty losses; and allows taxpayers to use earned income from the immediately preceding year for the purpose of determining earned income for the earned income tax credit and the child tax credit.
United States · United States Congress · 16 November 2018
USA Retirement Funds Act This bill amends the Employee Retirement Income Security Act of 1974 (ERISA) to require employers who do not already offer specified retirement plans to provide tax-exempt retirement funds (USA Retirement Fund arrangements) to their employees. The bill includes exemptions for certain small or new employers, governments, and churches. Employees may elect to contribute to the funds using payroll deductions (or other periodic direct deposits) or to receive payments directly in cash. Unless employees opt out of a fund or elect a different contribution amount, they are automatically enrolled to make contributions that begin with 3% of annual compensation in 2019 and eventually increase to 6% after 2021. The Department of Labor must review and select retirement plans that qualify for the funds. The bill establishes a board of trustees to administer the funds and a commission to advise Labor regarding the funds. An employee may not contribute more than $15,000 per year to a fund. Employers may contribute up to $5,000 per year on behalf of an employee. The limits must be adjusted annually for inflation. The funds must pay benefits to employees in the form of an annuity, in accordance with specified requirements. The bill establishes limits on withdrawals and transfers from the funds. It also establishes civil and criminal penalties to enforce the requirements for the funds and prevent fraud. The funds are tax-exempt, and the bill specifies requirements for the tax treatment of contributions, rollover contributions, and distributions. The bill also specifies reporting and disclosure requirements for the funds.
United States · United States Congress · 15 November 2018
Hurricanes Florence and Michael and California Wildfire Tax Relief Act This bill allows various tax credits, tax deductions, and modifications to existing tax rules for individuals and businesses affected by Hurricane Florence, Hurricane Michael, and wildfires in California.
United States · United States Congress · 15 November 2018
Estate Tax Rate Reduction Act This bill amends the Internal Revenue Code to reduce the rate for the tax on estates, gifts, and generation-skipping transfers to 20%. (Under current law, the highest rate is 40%.) The bill also exempts the budgetary effects of the tax reduction from the Pay-As-You-Go (PAYGO) rules established by the Statutory Pay-As-You-Go Act of 2010 and the FY2018 congressional budget resolution.
United States · United States Congress · 15 November 2018
Encouraging Americans to Save Act This bill replaces the existing saver's tax credit for certain individuals who contribute to retirement accounts with federal matching payments. For individuals with incomes that do not exceed specified levels, the bill requires the federal government to provide matching contributions equal to 50% of up to $1,000 in annual contributions to retirement accounts. The bill also requires the Department of the Treasury to reestablish the MyRA program, which is a program that establishes and maintains Roth Individual Retirement Accounts for individuals. The investments in the accounts are limited to retirement savings bonds issued by Treasury.
United States · United States Congress · 15 November 2018
Income Verification Act This bill directs states to use federal tax return information to verify an individual's income eligibility for the Temporary Assistance for Needy Families (TANF) program, Medicaid, or the Supplemental Nutrition Assistance Program (SNAP, formerly known as the food stamp program).
United States · United States Congress · 14 November 2018
This bill amends the Internal Revenue Code to make permanent the reduction in the adjusted gross income threshold that must be exceeded before a taxpayer is allowed to claim an itemized deduction for medical expenses. (In 2017, the threshold was temporarily reduced from 10% to 7.5% for 2017 and 2018. This bill makes the 7.5% threshold permanent.)
United States · United States Congress · 13 November 2018
Faster Access to Federal Student Aid Act of 2018 This bill requires the Internal Revenue Service (IRS) to disclose certain tax return information to the Department of Education (ED) for the purpose of administering financial aid and loan programs under the Higher Education Act of 1965. (Under current law, students must obtain their own tax return information from the IRS and submit it to ED.) Upon receiving a request from ED, the IRS must disclose specified tax return information to ED for the purposes of establishing, renewing, administering, and conducting analyses and forecasts for estimating costs related to income-contingent or income-based repayment programs; the discharge of loans based on a total and permanent disability; determining the eligibility for, and the amount of, federal student financial aid; and conducting analyses and forecasts for estimating costs related to federal student financial aid programs. ED may only use the disclosed information for the purposes above and for mitigating risks related to the programs. Mitigating risks includes activities related to analyzing or estimating costs, conducting oversight, developing statistics, and reducing improper payments. It does not include conducting criminal investigations or prosecutions. With the consent of the taxpayer, ED may disclose the return information to certain institutions of higher education, state higher education agencies, and scholarship organizations solely for the use in financial aid programs. The bill also specifies notification and reporting requirements related to the disclosures and the implementation of this bill.
United States · United States Congress · 30 October 2018
Justice Against Corruption on K Street Act or the JACK Act This bill amends the Lobbying Disclosure Act of 1995 to require any listed lobbyist who was convicted in a federal or state court of an offense involving bribery, extortion, embezzlement, an illegal kickback, tax evasion, fraud, a conflict of interest, making a false statement, perjury, or money laundering, to provide the date of the conviction and a description of the offense in the registration and in quarterly reports.
United States · United States Congress · 23 October 2018
Tax Fairness for Workers Act This bill amends the Internal Revenue Code to allow an above-the-line deduction for union dues and expenses. (An above-the-line deduction is subtracted from gross income and is available whether or not a taxpayer itemizes other deductions.) The bill also reinstates the miscellaneous itemized deduction for unreimbursed expenses attributable to the performance of services as an employee. (Under current law, all miscellaneous itemized deductions are suspended through 2025.)
United States · United States Congress · 16 October 2018
Reserve Component Employer Incentive, Compensation, and Relief Act of 2018 This bill amends the Internal Revenue Code to allow a tax credit for certain employers of reservists (i.e., members of the National Guard or a reserve component of the Armed Forces). The tax credit is equal to $1,000 for each reservist employed during the year, plus an additional amount that ranges from $3,000 to $10,000, depending on the number of days the reservist serves in the uniformed services during the year.
United States · United States Congress · 16 October 2018
This bill amends the Internal Revenue Code, with respect to the tax credit for new plug-in electric drive motor vehicles, to change the phase-out period for the credit to the period beginning with calendar year 2022. (Under current law, the credit phases out for a manufacturer's vehicles over the one-year period beginning with the second calendar quarter after the calendar quarter in which at least 200,000 qualifying vehicles manufactured by that manufacturer have been sold for use in the United States after December 31, 2009.)
United States · United States Congress · 12 October 2018
Digital Goods and Services Tax Fairness Act of 2018 This bill prohibits a state or local jurisdiction from imposing: (1) multiple taxes on the sale of a covered electronic good or service, or (2) discriminatory taxes on the sale or use of a digital good or service. A "digital good or service" is delivered or transferred electronically to a customer. A "covered electronic good or service" is a digital good, digital service, audio or video programming service, or Voice over Internet Protocol (VoIP) service. The bill also: specifies services that are excluded from the definition of "digital service;" restricts taxation of a covered electronic good or service to taxation by a state or local jurisdiction whose territorial limits encompass a customer tax address, as defined by this bill; makes the seller of covered electronic goods or services responsible for obtaining and maintaining such address; and specifies rules regarding the taxation of bundled transactions, digital code, and VoIP services.
United States · United States Congress · 11 October 2018
RTP Full Funding Act of 2018 This bill requires the Department of Transportation to carry out an assessment of the best available estimate of the total amount of nonhighway recreational fuel taxes received by the Department of the Treasury and transferred to the Highway Trust Fund for the period covered by the assessment. The Federal Highway Administration shall establish financial management information system codes for certain motorized and nonmotorized use projects.
United States · United States Congress · 11 October 2018
Travel Trailer and Camper Technical Correction Act This bill amends the Internal Revenue Code, with respect to the limit on the deduction for business interest, to modify the definition of "floor plan financing indebtedness" to include the financing of certain trailers and campers. Under current law, "floor plan financing indebtedness" is: (1) used to finance the acquisition of motor vehicles held for sale or lease, and (2) secured by the acquired inventory. The bill specifies that, for the purpose of this definition, a motor vehicle includes any trailer or camper which is designed to: (1) provide temporary living quarters for recreational, camping, or seasonal use; and (2) be towed by, or affixed to, a motor vehicle.
United States · United States Congress · 11 October 2018
Student Loan Repayment Acceleration Act This bill amends the Internal Revenue Code to exclude from the gross income of an employee up to $10,000 per year in student loan payments made by an employer. The loan payments are also exempt from certain payroll taxes.
United States · United States Congress · 11 October 2018
This bill amends the Internal Revenue Code, with respect to the tax credit for new plug-in electric drive motor vehicles, to change the phase-out period for the credit to calendar year 2022. (Under current law, the credit phases out for a manufacturer's vehicles over the one-year period beginning with the second calendar quarter after the calendar quarter in which at least 200,000 qualifying vehicles manufactured by that manufacturer have been sold for use in the United States after December 31, 2009.)
United States · United States Congress · 11 October 2018
Digital Goods and Services Tax Fairness Act of 2018 This bill prohibits a state or local jurisdiction from imposing: (1) multiple taxes on the sale of a covered electronic good or service, or (2) discriminatory taxes on the sale or use of a digital good or service. A "digital good or service" is delivered or transferred electronically to a customer. A "covered electronic good or service" is a digital good, digital service, audio or video programming service, or Voice over Internet Protocol (VoIP) service. The bill also: specifies services that are excluded from the definition of "digital service;" restricts taxation of a covered electronic good or service to taxation by a state or local jurisdiction whose territorial limits encompass a customer tax address, as defined by this bill; makes the seller of covered electronic goods or services responsible for obtaining and maintaining such address; and specifies rules regarding the taxation of bundled transactions, digital code, and VoIP services.
United States · United States Congress · 11 October 2018
Seniors Affordable Housing Tax Credit Act This bill establishes a tax credit for states to allocate to taxpayers who rent properties to low-income seniors using a rental reduction agreement. Under a rental reduction agreement, the rent and utility payments for an eligible senior unit must be equal to the lesser of: (1) 30% of the monthly family income of the residents of the unit, or (2) the applicable standard fair market rent for the unit. An eligible senior unit must have family income that does not exceed the greater of: (1) 30% of the area median gross income, or (2) the applicable poverty line for a family of the size involved. The unit must also include at least one occupant who has attained the age of 55 at the beginning of the lease
United States · United States Congress · 10 October 2018
No Internment Camps Act This bill prohibits the use of funds, including previously authorized funds beginning one year after enactment of this bill, to operate or construct a family residential center, whether operated by U.S. Immigration and Customs Enforcement or by another governmental or nongovernmental contractor. The bill transfers funds obligated for family detention centers to the Alternatives to Detention Account (established by this bill) to implement the Family Case Management Program and additional community-based non-detention programs for alien families. The bill establishes, and funds through FY2024, the Emergency Fund for Asylum Seekers. The Department of Homeland Security may determine the number of alien families who have entered the United States seeking asylum in a fiscal year and based on specified percentage increases in such numbers receive amounts from the fund for the processing of such asylum seekers.
United States · United States Congress · 10 October 2018
Advancing Carbon Capture in Energy Generation Act This bill amends the Internal Revenue Code, with respect to the tax credit for advanced coal projects, to: (1) lower the carbon dioxide sequestration requirement to 60% for certain electrical generating units in existence on October 3, 2008, and (2) revise certain technology and environmental performance requirements.
United States · United States Congress · 10 October 2018
Hire Student Veterans Act This bill amends the Internal Revenue Code to: (1) allow a work opportunity tax credit for hiring a veteran attending an institute of higher learning using educational assistance provided under certain programs administered by the Department of Defense or the Department of Veterans Affairs, and (2) modify the minimum employment period required for veterans that qualify for the credit under this bill.
United States · United States Congress · 9 October 2018
Child and Dependent Care Modernization Act of 2018 This bill amends the Internal Revenue Code, with respect to employer-provided dependent care assistance programs, to: (1) increase the amounts of dependent care assistance that employees may exclude from gross income, (2) require the increased limits to be adjusted for inflation after 2019, and (3) allow certain unused dependent care flexible spending account balances to be carried forward into the next year.
United States · United States Congress · 9 October 2018
Housing, Opportunity, Mobility, and Equity Act of 2018 This bill (1) requires a recipient of a Community Development Block Grant to develop strategies to support new, inclusive zoning policies and programs; (2) establishes a tax credit based on the rental costs of an eligible individual; and (3) establishes a savings program to allow a taxpayer to defer payment on a portion of the amount that would otherwise be refunded to the taxpayer as overpayment.
United States · United States Congress · 6 October 2018
Fairness for Every Driver Act This bill amends the Internal Revenue Code to: (1) terminate and repeal the tax credit for new qualified plug-in electric drive motor vehicles, (2) impose a user fee on alternative fuel vehicles used in the United States, and (3) require the user fees to be transferred to the Highway Trust Fund. "Alternative fuel vehicles" include plug-in electric vehicles, fuel cell electric vehicles, and other motor vehicles propelled to a significant extent by an electric motor that draws power from any source that is not subject to certain fuel taxes.
United States · United States Congress · 5 October 2018
Preventing Pollution through Partnerships Act or the P3 Act This bill amends the Internal Revenue Code to allow state and local governments to issue green infrastructure bonds as tax-exempt private activity bonds. The bonds are not subject to the state volume caps that apply to certain tax-exempt private activity bonds. A green infrastructure bond must be issued as part of an issuance that requires 95% or more of the net proceeds to be used to develop, carry out, or certify approved green infrastructure projects. The approved projects are to construct, rehabilitate, maintain, or repair green infrastructure that has been certified by the state in which the project is located as effectively addressing nonpoint source pollution. "Green infrastructure" is infrastructure that preserves, enhances, or mimics natural infiltration, evapotranspiration, or capture of storm water.
United States · United States Congress · 3 October 2018
Prohibiting Incentives for Corporations that Kickout Employees Tax (PICKET) Act This bill amends the Internal Revenue Code to increase the corporate tax rate from 21% to 35% for corporations participating in a labor lockout during the taxable year. A "labor lockout" is a dispute involving a work stoppage, wherein an employer withholds work from its employees in order to gain a concession from them. The bill also denies certain tax deductions and credits for remuneration (including wages or other benefits) paid by the taxpayer to a temporary replacement worker during a labor lockout.
United States · United States Congress · 2 October 2018
Preserving Direct Seller Independence Act This bill amends the Fair Labor Standards Act of 1938 to provide that the term "employee" does not include any direct seller for federal tax purposes.
United States · United States Congress · 2 October 2018
This bill amends the Internal Revenue Code to allow tax-free distributions from qualified tuition programs (known as 529 plans) to be used for qualified early education expenses, subject to a limit of $10,000 per beneficiary. "Qualified early education expenses" are expenses for providing educational and other care to a child under age 5 (including childcare provided before and after school), as determined under state law and pursuant to attendance at a school or facility licensed in the state for the purpose.
United States · United States Congress · 28 September 2018
Juvenile Justice Reform Act of 2017 TITLE I--DECLARATION OF FINDINGS, PURPOSE, AND DEFINITIONS (Sec. 101) The bill amends the Juvenile Justice and Delinquency Prevention Act of 1974 (JJDPA) to revise an existing purpose area. Specifically, it requires the Department of Justice (DOJ) Office of Juvenile Justice and Delinquency Prevention (OJJDP), in disseminating information on juvenile delinquency prevention programs, to promote evidence-based programs and practices. It also adds, as a new purpose area, support for a continuum of evidence-based or promising programs that are trauma-informed, reflect the science of adolescent development, and are designed to meet the needs of at-risk youth who come into contact with the juvenile justice system. TITLE II--CHARLES GRASSLEY JUVENILE JUSTICE AND DELINQUENCY PREVENTION PROGRAM (Sec. 201) The bill requires the OJJDP, in developing objectives, priorities, strategies, and long-term plans, to take into account scientific knowledge regarding: (1) adolescent development and behavior, and (2) the effects of delinquency prevention programs and juvenile justice interventions on adolescents. The OJJDP, in consultation with Indian tribes with a criminal justice function, must develop a policy to implement the provisions of this bill relating to Indian tribes. (Sec. 202) It expands membership on the Coordinating Council on Juvenile Justice and Delinquency Prevention (Coordinating Council) to include the Assistant Secretary for Mental Health and Substance Use and the Secretary of the Interior. (Sec. 203) This section modifies requirements for the OJJDP annual report on juveniles in custody. Specifically, it adds ethnicity to the list of offender characteristics and expands the categories of information that must be summarized and analyzed. It adds requirements for the annual report to describe criteria used to determine what programs qualify as evidence-based and promising programs and funding provided to Indian tribes; and to analyze and evaluate the OJJDP internal controls and the total amount of payments recouped from grantees that violate the OJJDP policies and procedures. (Sec. 204) It increases from 2% to 5% the maximum amount of Formula Grant funds that may be used to provide technical assistance to states in complying with the core requirements and implementing a juvenile justice and delinquency plan. It increases each state's minimum allocation under the population-based Formula Grant program from $325,000 to $400,000 if the title II appropriation is less than $75 million in a fiscal year. A state's relative population of individuals under 18 years of age must be based on the most recent Census Bureau data. The 10% maximum amount of a state's Formula Grant allocation that can be used for planning and administration includes designation of at least one individual to coordinate and certify compliance with the core requirements. (Sec. 205) This section modifies the required components of a state's juvenile justice and delinquency plan. A state's annual update to the three-year plan must describe how the plan is supported by or takes account of scientific knowledge regarding adolescent development and behavior and regarding the effects of prevention programs and juvenile justice interventions. A state must post its plan or amended plan on a publicly accessible website. The bill modifies State Advisory Group membership qualifications to include representatives of public agencies that prevent or treat mental health, substance abuse, or disabilities in adolescents; and individuals who represent victim or witness advocacy groups. It also increases from 24 years to 28 years the maximum age of youth members at the time of appointment. It eliminates the requirement for an eligible Indian tribe to perform law enforcement functions. A state's juvenile justice and delinquency plan must contain additional components, including plans to: provide alternatives to detention, reduce children in secure detention and corrections facilities, engage family members, use community-based services, promote evidence-based and trauma-informed programs and practices, and limit the use of restraints on pregnant juvenile offenders. The bill modifies program areas under the Formula Grant program. It revises existing program areas to specify that: (1) alternatives to detention programs include programs for active or former gang members; (2) educational programs and support services include projects to prevent and reduce truancy; and (3) the scope of juveniles served by mentoring, counseling, and training programs includes juveniles whose parent or guardian is incarcerated in a tribal facility. It adds new program areas to expand access to legal counsel, to inform juveniles of the opportunity and process for expunging juvenile records, to address the needs of at-risk girls, and to monitor compliance and provide technical assistance with the core requirements. The bill prioritizes funding for entities that meet the criteria for evidence-based or promising programs. The bill modifies the core requirements with which a state must comply to receive a full allocation of funds under the Formula Grant program. First, it revises the deinstitutionalization of status offenders core requirement, which prohibits the secure detention or confinement of a juvenile who commits a status offense (i.e., an offense that would not be a crime if committed by an adult). Specifically, use of the valid court order exception to securely detain or confine a juvenile status offender must comply with additional requirements, such as issuance of a court order and a seven-day maximum length of detention. Second, it modifies the separation and jail removal core requirements to specify that sight or sound contact is the level of contact prohibited between juveniles and adults. Sight or sound contact means any physical, clear visual, or verbal contact that is not brief or inadvertent. Third, it revises the disproportionate minority contact requirement to require a state to implement policy, practice, and system improvement strategies to identify and reduce racial and ethnic disparities among youth who come into contact with the juvenile justice system. It retains the prohibition against using numerical standards or quotas. A state must provide for an effective (previously, adequate) system of monitoring compliance with the core requirements. The OJJDP must annually conduct, and publish the results of, a compliance determination for each state that participates in the Formula Grant program. (Sec. 206) The bill repeals the Juvenile Delinquency Prevention Block Grant program. (Sec. 207) This section requires (currently, authorizes) the OJJDP to annually publish a plan to identify (currently, plan and identify) the purposes and goals of funded initiatives to research and evaluate juvenile justice matters. It revises and expands the list of juvenile justice matters initiatives. The OJJDP must study the coordination of services and treatment between the juvenile justice and child welfare systems. It must describe best practices in discharge planning and assess post-confinement living arrangements of juveniles who cannot return home. This bill directs (currently, authorizes) the OJJDP to analyze juvenile justice statistics. The OJJDP must, with respect to juvenile recidivism data, establish a uniform collection method, establish a common measurement system, and publish cumulative data collected by states. (Sec. 208) It requires (currently, permits) the OJJDP to provide training, technical assistance, and information dissemination. It adds requirements for the OJJDP to provide: training to states to implement the JJDPA core requirements, current protocols and best practices for achieving monitoring compliance, and information sharing regarding evidence-based and promising programs or practices. It adds requirements for the OJJDP to provide technical assistance to state and local governments to comply with amendments to the core requirements and state plans; and to improve recruitment, selection, training, and retention of juvenile justice professionals. The OJJDP must disseminate best practices for the treatment of status offenders. Finally, the OJJDP must disseminate best practices regarding legal representation of children; coordinate training and technical assistance programs for local and state juvenile detention and corrections personnel; provide training and technical assistance to relevant decision makers with respect to appropriate services and placement for youth with mental health or substance abuse needs; and provide training and technical assistance to enhance the capacity of courts, judges, and judicial personnel. (Sec. 209) The OJJDP must, in developing guidance and procedures, consult state and local governments. It must ensure that requests for reports, compliance reports, state plan requirements, and other documentation respect confidentiality, encourage efficiency, and reduce duplication of reporting efforts. TITLE III--INCENTIVE GRANTS FOR LOCAL DELINQUENCY PREVENTION PROGRAMS (Sec. 301) The bill revises the short title of title V of the JJDPA. (Sec. 302) It adds definitions for the following terms: at-risk, eligible entity, delinquency prevention program, local policy board, mentoring, and state entity. (Sec. 303) It eliminates the explicit requirement for the OJJDP to issue rules to carry out title V of the JJDPA. (Sec. 304) This section revises the Incentive Grants for Local Delinquency Prevention Programs: to state that the purpose is to enable local communities to address unmet needs of at-risk or delinquent youth, including through a continuum of delinquency prevention programs; to direct the OJJDP to award grants to state entities for subgrants to eligible entities; and to limit the maximum set-aside for training and technical assistance. (Sec. 305) The bill creates a new section and moves, to that section, the statutory authority for grants for tribal delinquency prevention and response programs. Of the amount available for programs under title V of the JJDPA, 11% is reserved for tribal delinquency prevention and response program grants. (Sec. 306) The Government Accountability Office must evaluate the outcomes and results of delinquency prevention programs implemented by subgrantees. TITLE IV--MISCELLANEOUS PROVISIONS (Sec. 401) The Government Accountability Office must evaluate OJJDP performance and audit selected grant recipients. (Sec. 402) This section amends the JJDPA to add a new title: that expresses the sense of Congress that the OJJDP must restore meaningful enforcement of, and states must ensure full compliance with, the core requirements; that subjects juvenile justice grants to accountability provisions; and that requires DOJ to identify and report on duplicative grant awards. The bill reauthorizes through FY2023 programs and activities: (1) under title II of the JJDPA, including the State Formula Grants program and the Challenge Grants program; and (2) under title V of the JJDPA, including the Incentive Grants for Local Delinquency Prevention Program. Additionally, it reauthorizes through FY2020 programs and activities: (1) for missing and exploited children, under title IV of the JJDPA; and (2) for runaway and homeless youth, under title III of the JJDPA.
United States · United States Congress · 28 September 2018
Business Activity Tax Simplification Act of 201 8 This bill expands the federal prohibition against state taxation of interstate commerce to include taxation of out-of-state transactions involving all forms of property and services, including the furnishing or gathering of information and sales or transactions involving digital goods or services. (Under current law, the prohibition applies only to sales of tangible personal property.) The bill also (1) prohibits state taxation of an out-of-state entity unless the entity has a physical presence in the taxing state, (2) sets forth criteria for determining physical presence in a state, and (3) specifies requirements for computing the tax liability of affiliated businesses operating in a state.
United States · United States Congress · 28 September 2018
Tribal Tax Empowerment and Jobs Act of 2018 This bill extends or modifies several tax credits, tax deductions, and related rules that affect Native Americans tribes.
United States · United States Congress · 28 September 2018
Conservation Capital Gains Exclusion Act of 2018 This bill amends the Internal Revenue Code to exclude from gross income, for income tax purposes, any gain from the sale of land or a qualified real property interest to a qualified organization exclusively for conservation purposes. A "qualified organization" includes certain governmental units and tax-exempt organizations. A "qualified real property interest" is any interest in real property that is: (1) the entire interest of the taxpayer, (2) a remainder interest, or (3) a restriction (granted in perpetuity) on the use which may be made of the real property.
United States · United States Congress · 28 September 2018
Portable Retirement and Investment Account Act of 2018 or the PRIA Act of 2018 This bill provides for the establishment of portable retirement and investment accounts, which are tax-exempt retirement savings accounts that will be established for each individual who has been issued a Social Security number.
United States · United States Congress · 28 September 2018
Uncovering Foreign Influence in the United States Act of 2018 This bill establishes additional disclosure requirements for certain tax-exempt organizations that receive foreign source contributions. The bill also imposes an excise tax on a U.S. person who fails to disclose a political contribution that is made on behalf of or funded by a person other than a U.S. person or bona fide resident of a U.S. possession.
United States · United States Congress · 28 September 2018
School Security and Facilities Enhancement to Yield Results Act of 2018 or the School SAFETY Results Act of 2018 This bill amends the Internal Revenue Code to exclude from gross income a portion of the law enforcement pension received by a retired law enforcement officer who is volunteering as a school resource officer at an elementary or secondary school. The amount of the exclusion per year may not exceed the lesser of: (1) the product of $10, multiplied by the number of hours the individual spends performing school resource service during the year; and (2) $2,000.
United States · United States Congress · 28 September 2018
Employee Profit-Sharing Encouragement Act of 2018 This bill amends the Internal Revenue Code to prohibit certain employers from deducting the compensation of highly compensated individuals unless the employer makes profit-sharing distributions to employees during the year.
United States · United States Congress · 28 September 2018
Safe Harbor for Taxpayers with Forked Assets Act of 2018 This bill establishes a safe harbor period that prohibits certain penalties and additional taxes from applying to a taxpayer who receives a forked convertible virtual currency until the Internal Revenue Service issues regulations or guidance, or legislation is enacted, that addresses specified issues related to the tax treatment of forked convertible virtual currency. A "forked convertible virtual currency" is any convertible virtual currency to which the taxpayer becomes entitled by reason of a hard fork. A "hard fork" is any material change in the shared digital ledger which is used to verify by consensus transactions in the currency if the change results in the maintenance of independent shared digital ledgers with respect to the currency. The legislation, regulations, or guidance must prescribe the tax treatment of receiving forked convertible virtual currency, rules for calculating and allocating the basis of forked convertible virtual currency, rules for calculating the fair market value of forked convertible virtual currency at any given time, and rules for determining the holding period of forked convertible virtual currency.
United States · United States Congress · 28 September 2018
Presidential Tax Transparency Act This bill amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to disclose and make publicly available tax returns and return information for certain candidates for President and Vice President of the United States. The requirement applies to tax returns and return information for the 10-year period before the individual becomes a candidate. The disclosure may not include the Social Security number of any individual, any financial account number, the name of any individual under age 18, or the home address of any individual (other than the city and state in which the address is located).