Taxation

Fair Elections Revenue Act of 2009

United States · United States Congress · 31 March 2009

Fair Elections Revenue Act of 2009 - Amends the Internal Revenue Code to impose an excise tax on payments made pursuant to a U.S. government contract to any person which is not a state or local government or a foreign nation and has contracts with the U.S. government in excess of $10 million. Sets the rate of such tax at 0.50% of amounts paid under any such contract and limits the aggregate annual amount of tax imposed each year to not more than $500,000. Expresses the sense of the Senate that the tax revenues raised by this Act be used for the financing of a Fair Elections Fund and the public financing of Senate elections.

To amend the Digital Television Transition and Public Safety Act of 2005 to extend the interoperable emergency communications grant program through fiscal year 2012.

United States · United States Congress · 31 March 2009

Amends the Digital Television Transition and Public Safety Act of 2005 to extend through FY2012 (under current law, through FY2010) the requirement that the Assistant Secretary for Communications and Information of the Department of Commerce make payments from the Digital Television Transition and Public Safety Fund for a grant program to assist public safety agencies in the the acquisition of, deployment of, or training for the use of interoperable communications equipment that utilizes reallocated public safety spectrum for radio communication.

Flexibility Incentive Grant Act of 2009

United States · United States Congress · 31 March 2009

Flexibility Incentive Grant Act of 2009 - Directs the Secretary of Transportation to establish a flexibility incentive grant pilot program to encourage states to establish new sources of revenue for public transportation projects and services and to reward states for creating more flexibility in the use of their existing transportation funds. Requires the Secretary to make a grant for FY2010-FY2013 to: (1) each state whose increase in expenditures for public transportation projects and services over the preceding fiscal year was 10% or more and aggregate expenditures for such projects and services was $1 billion or less; (2) each large state whose increase in expenditures for such projects and services over the preceding fiscal year was 1% or more and aggregate expenditures for such projects and services was more than $1 billion; (3) each state that established in the first preceding fiscal year a dedicated source of revenue (i.e., state motor fuels tax, sales tax, or other specified sources of revenue) for carrying out public transportation projects and services that was not in effect in the second preceding fiscal year and which will result in a 10% increase of state funds expended for such projects and services within two years after such implementation; and (4) each state that in the preceding fiscal year amended state law or the state constitution to allow restricted highway funds to also be used for public transportation projects and services. Sets forth certain grant eligibility requirements. Directs the Secretary to conduct, and report to Congress on, a study to evaluate the pilot program.

Conservation Easement Incentive Act of 2009

United States · United States Congress · 31 March 2009

Conservation Easement Incentive Act of 2009 - Amends the Internal Revenue Code to make permanent the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes.

American Working Families Tax Relief Act of 2009

United States · United States Congress · 31 March 2009

American Working Families Tax Relief Act of 2009 - Amends the Internal Revenue Code to make permanent the tax deductions for state and local sales taxes, qualified tuition and related expenses, and mortgage insurance premiums. Modifies the first-time homebuyer tax credit by: (1) allowing all purchasers of a principal residence, not just first-time homebuyers, to claim such credit; (2) eliminating the requirement to repay credit amounts over a 15-year period; and (3) imposing a recapture requirement for taxpayers who dispose of a residence within 36 months after purchase. Extends such credit through December 31, 2009.

Taxpayer Empowerment and Advocacy Act of 2009

United States · United States Congress · 31 March 2009

Taxpayer Empowerment and Advocacy Act of 2009 - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to extend through FY2014 the spending limits (spending caps) for the discretionary categories in new budget authority and outlays. Revises requirements for adjustments to discretionary spending limits in sequestration reports by the Office of Management and Budget (OMB). Repeals such requirements relating to: (1) continuing disability reviews by the Social Security Administration (SSA); (2) allowances for the International Monetary Fund (IMF) and for specified international arrearages; (3) an Earned Income Tax Credit (EITC) compliance initiative; (4) adoption incentive payments for the Department of Health and Human Services; and (5) conservation spending. Requires that, if legislation is enacted that charges federal agencies for the full cost of accrued federal retirement and health benefits, and a measure is enacted making appropriations that provides new budget authority to carry out such legislation, the adjustment shall be equal to the reduction in mandatory budget authority and outlays estimated resulting from such legislation. Extends Pay-As-You-Go (PAYGO) requirements and enforcement mechanisms through FY2014. Revises formulae for the calculation of a deficit increase or decrease and for elimination of a deficit increase. Requires the Office of Management and Budget (OMB) to assume an automatic deficit increase of $58.160 billion for FY2010 before making a calculation of deficit increase or decrease. Modifies the formula for eliminating a deficit increase. Repeals the limitation on reductions of certain Medicare programs and the increase (if necessary) to the uniform percentage applicable to all other direct spending programs to a level sufficient to achieve the required reduction in direct spending. Assumes non-exempt direct spending accounts to be at the level in the baseline for FY2011, and for FY2012-FY2015 at the baseline after adjusting for any sequester in FY2010. Repeals the exclusion from Congressional Budget Office (CBO) estimates and OMB reports to Congress on emergency legislation of direct spending legislation to cover agricultural crop disaster assistance. (Thus requires the amount of new budget authority, outlays, and receipts of all fiscal years resulting from direct spending legislation to cover such crop disaster assistance.) Modifies the baseline to exclude certain emergency appropriations and emergency spending legislation. Amends the Congressional Budget Act of 1974 to make it out of order to consider in the Senate or House any legislation that contains an emergency designation under the Gramm-Rudman-Hollings Act unless it meets a specified new definition of "emergency" set out in the Congressional Budget and Impoundment Control Act of 1974. Makes it out of order to consider in the House a rule or order that waives such application.

Clean Car Rebate Act of 2009

United States · United States Congress · 31 March 2009

Clean Car Rebate Act of 2009 - Amends the Internal Revenue Code to allow a refundable tax credit for the purchase of new fuel-efficient passenger motor vehicles. Allows a $1,000 tax credit for vehicles purchased in 2009 that achieve a mile per gallon (mpg) rating of 28, and increases such credit amount to $2,500 for an mpg rating of more than 32. Increases required mpg ratings in 2010 and directs the Secretary of the Treasury, in consultation with the Administrator of the Environmental Protection Agency (EPA), to prescribe mpg ratings for such credit for taxable years beginning after 2010 to achieve specified fuel economy goals by 2015. Terminates such credit after December 31, 2014. Directs the Secretary to establish a program for making advance payments of credit amounts to individuals who purchase vehicles that meet the mpg ratings established by this Act.

Fair Elections Now Act

United States · United States Congress · 31 March 2009

Fair Elections Now Act - Amends the Federal Election Campaign Act of 1971 (FECA) with respect to: (1) eligibility and qualifying contribution requirements and benefits of fair elections financing of House of Representatives election campaigns; (2) establishment of a Fair Elections Fund; (3) eligibility for Fund allocations; (4) contribution and expenditure requirements; (5) a public debate requirement; (6) certification of whether or not a federal election candidate is a participating candidate; (7) benefits for participating candidates; (8) matching payments for qualified small dollar contributions; (9) political advertising vouchers; (10) establishment of a Fair Elections Oversight Board; (11) civil penalties for violation of contribution and expenditure requirements; (12) prohibition of joint fundraising committees with any political committee other than a candidate's authorized committee; and (13) a specified limitation on coordinated expenditures by political party committees with participating candidates. Amends the Communications Act of 1934 to require the deposit into the Fair Elections Fund of 10% of the proceeds from competitive auctions for recovered analog spectrum. Amends the Internal Revenue Code to allow for designation of a certain amount of income tax liability to the Fair Elections Fund. Amends the Communications Act of 1934 to: (1) prohibit the preemption of the use of a broadcasting station by a legally qualified House candidate who has purchased and paid for such use; (2) revise Federal Communications Commission (FCC) authority to revoke licenses for broadcasting stations who fail to provide access to House candidates; and (3) revise the formula for determining reduced broadcast rates for participating candidates in certain circumstances. Directs the FCC to initiate a rulemaking proceeding to establish a standardized form to be used by broadcasting stations to record and report the purchase of advertising time by or on behalf of a candidate for nomination for election, or for election, to federal elective office. Amends FECA to: (1) empower the Federal Election Commission (FEC) to petition the U.S. Supreme Court for a writ of certiorari to appeal a civil action; (2) require all designations, statements, and reports required to be filed under FECA to be filed directly with the FEC, and in computer-accessible electronic form; and (3) reduce from 48 to 24 hours after their receipt the deadline for the FEC to make designations, statements, reports, or notifications available to the public in the FEC office and on the Internet.

Freight Rail Infrastructure Capacity Expansion Act of 2009

United States · United States Congress · 31 March 2009

Freight Rail Infrastructure Capacity Expansion Act of 2009 - Amends the Internal Revenue Code to allow: (1) a tax credit for 25% of the cost of new qualified freight rail infrastructure property and qualified locomotive property; and (2) a taxpayer election to expense the cost of qualified freight rail infrastructure property (i.e., deduct all costs in the current taxable year). Terminates such credit and expensing election after 2015. Requires compliance with federal wage rate requirements under the Davis-Bacon Act as a condition of eligibility for the tax credit and expensing allowance provided by this Act.

Promoting New American Energy Act of 2009

United States · United States Congress · 31 March 2009

Promoting New American Energy Act of 2009 - Amends the Internal Revenue Code to classify as three-year property for depreciation purposes: (1) any industrial steam and electric generation and/or distribution system, electric utility nuclear or steam production plant, electric utility transmission and distribution plant, or electric utility combustion turbine production plant fueled by natural gas that is described in the Internal Revenue Service (IRS) Revenue Procedure 87-56; (2) certain pollution control equipment; and (3) certain solar energy property.

Providing for consideration of the concurrent resolution (H. Con. Res. 85) setting forth the congressional budget for the United States Government for fiscal year 2010 and including the appropriate budgetary levels for fiscal years 2009 and 2011 through 2014.

United States · United States Congress · 31 March 2009

Sets forth the rule for consideration of the concurrent resolution (H. Con. Res. 85) setting forth the congressional budget for the United States Government for fiscal year 2010 and including the appropriate budgetary levels for fiscal years 2009 and 2011 through 2014.

Protecting Incentives for the Adoption of Children with Special Needs Act of 2009

United States · United States Congress · 30 March 2009

Protecting Incentives for the Adoption of Children with Special Needs Act of 2009 - Amends the Omnibus Appropriations Act, 2009 to repeal the limitation on FY2008 adoption incentive payments to states to the same manner as such incentives were awarded in FY2008 for the previous fiscal year.

Flat Tax Act of 2009

United States · United States Congress · 30 March 2009

Flat Tax Act of 2009- Replaces the income tax with a flat tax of 20 percent of taxable earned income of individual taxpayers. Defines "taxable earned income" as the excess of earned income (wages, salaries, professional fees) over a standard deduction, a deduction for cash charitable contributions, and a deduction for home mortgage interest. Sets forth definitions and special rules for surviving spouses, heads of household, and dependents. Imposes a flat tax of 20 percent on business taxable income. Defines "business taxable income" as gross active income (other than investment income) reduced by: (1) the cost of business inputs (cost of specified goods, services, travel, and entertainment expenditures); (2) employee compensation; and (3) the cost of personal and real property used in business activities. Disallows a deduction from gross active business income for purchases of goods and services provided to employees or owners and certain lobbying and political expenditures. Repeals: (1) estate, gift, and generation-skipping transfer taxes; (2) financing of presidential election campaigns provisions; and (3) coal industry health benefits provisions.

A bill to amend the Internal Revenue Code of 1986 to expand the homebuyer tax credit, and for other purposes.

United States · United States Congress · 30 March 2009

Amends the Internal Revenue Code to: (1) extend the first-time homebuyer tax credit to all purchasers of a principal residence; (2) increase the maximum amount of such credit from $8,000 to $15,000; and (3) repeal the reduction in such credit for taxpayers whose modified adjusted gross income exceeds $75,000 ($150,000 in the case of married couples filing jointly).

A resolution calling on the Consumer Product Safety Commission, the Secretary of the Treasury, and the Secretary of Housing and Urban Development to take action on issues relating to drywall imported from China.

United States · United States Congress · 30 March 2009

Expresses the sense of the Senate that the Consumer Product Safety Commission (CPSC) should: (1) initiate a formal proceeding to investigate drywall imported from China from 2004 through 2007; (2) prohibit further importation of drywall and associated building products from China; (3) order a recall of hazardous Chinese drywall; and (4) seek civil penalties against the drywall manufacturers in China that produced or distributed hazardous drywall and their U.S. subsidiaries to cover the cost of the recall effort and associated remediation. Urges the Secretary of the Treasury and the Secretary of Housing and Urban Development to: (1) use all available measures, including civil forfeiture, to ensure that homeowner assistance costs are borne by the drywall manufacturers in China and their U.S. subsidiaries and not by U.S. taxpayers; and (2) develop meaningful federal tax incentives to help offset drywall repair costs for struggling homeowners already suffering from depressed home values and negative economic conditions.

A concurrent resolution supporting the Local Radio Freedom Act.

United States · United States Congress · 30 March 2009

Declares that Congress should not impose any new performance fee, tax, royalty, or other charge relating to the public performance of sound recordings on a local radio station for broadcasting sound recordings over-the-air, or on any business for such public performance of sound recordings.

New Options Petroleum Energy Conservation Act of 2009

United States · United States Congress · 30 March 2009

New Options Petroleum Energy Conservation Act of 2009 - Amends the Internal Revenue Code to allow a tax credit for investment in a climate neutral combustion facility. Defines "climate neutral combustion facility" as any facility which: (1) burns matter to produce electricity; (2) captures and uses carbon dioxide released during combustion to recover hydrocarbon fuel; and (3) produces no emissions of mercury or greenhouse gasses and no emissions that form fine particulate, smog, or acid rain. Makes permanent the tax credits for investment in solar energy property and for residential energy efficient property expenditures. Directs the Secretary of Energy to establish a program to award $1 billion to the first U.S. automobile manufacturer who manufactures and sells in the United States 60,000 midsized sedans which operate on gasoline and can travel at 100 miles per gallon. Authorizes appropriations for the development of advanced lithium ion battery technology. Allows a taxpayer election to expense biofuel refining property.

To amend the Internal Revenue Code of 1986 to impose a 70 percent tax on certain compensation received from certain companies receiving Federal bailout funds.

United States · United States Congress · 30 March 2009

Amends the Internal Revenue Code to impose a 70% tax on compensation in excess of $1 million received by an employee from an employer who has received, in the aggregate, economic assistance of more than $500 million under the Troubled Asset Relief Program (TARP) of the Emergency Economic Stabilization Act of 2008 or the Housing and Economic Recovery Act of 2008. Exempts employees who return such compensation to their employer or who receive such compensation as a commissioned sales person.

Investment Property Opportunity Act of 2009

United States · United States Congress · 30 March 2009

Investment Property Opportunity Act of 2009 - Amends the Internal Revenue Code to exclude from gross income gain from the sale of residential real property that is: (1) located in a distressed housing area (i.e., a county with high foreclosure rates and declining housing fair market values); (2) acquired within 18 months after enactment of this Act; and (3) held for more than three years.

Enterprise Sector Investment Opportunity Act of 2009

United States · United States Congress · 30 March 2009

Enterprise Sector Investment Opportunity Act of 2009 - Amends the Internal Revenue Code to exlude from gross income gains from the sale of qualified investment property acquired within 18 months of the enactment of this Act and held for more than two years. Defines "qualified investment property" as stock or equity interest in a domestic corporation or partnership that is a financial institution or automotive company.

Safe and Efficient Transportation Act of 2009

United States · United States Congress · 30 March 2009

Safe and Efficient Transportation Act of 2009 - Allows a state to authorize the operation of a vehicle with a maximum gross weight (including enforcement tolerances) in excess of certain federal weight limitations on Interstate Highway System (IHS) routes in the state if: (1) the vehicle is equipped with at least six axles; (2) the weight of any single axle does not exceed 20,000 pounds; (3) the weight of any tandem axle does not exceed 34,000 pounds; (4) the weight of any group of three or more axles does not exceed 51,000 pounds; and (5) the gross weight of the vehicle does not exceed 97,000 pounds. Directs the Secretary of Transportation to establish a safe and efficient vehicle bridge infrastructure improvement program. Requires the Secretary to apportion amounts from the Safe and Efficient Vehicle Trust Fund to states for eligible bridge replacement or rehabilitation projects. Amends the Internal Revenue Code to: (1) impose an overweight vehicle tax on any vehicles that exceed federal weight limitations operating on the IHS; and (2) establish the Safe and Efficient Vehicle Trust Fund.

Comprehensive Rail Infrastructure Investment Act of 2009

United States · United States Congress · 30 March 2009

Comprehensive Rail Infrastructure Investment Act of 2009 - Amends the Internal Revenue Code to: (1) allow a tax credit through 2012 for 25% of the cost of new qualified freight rail infrastructure property and qualified locomotive property; (2) allow a taxpayer election through 2012 to expense the acquisition, construction, or erection costs of qualified freight rail infrastructure property; and (3) extend through 2012 the tax credit for qualified railroad track maintenance expenditures and modify requirements applicable to such expenditures.

Working American Competitiveness Act

United States · United States Congress · 30 March 2009

Working American Competitiveness Act - Amends the Internal Revenue Code to allow a taxpayers to elect to exclude from gross income, without limitation, earned income (i.e., income for services performed) from sources within a foreign country.

Volunteer Emergency Services Recruitment and Retention Act of 2009

United States · United States Congress · 30 March 2009

Volunteer Emergency Services Recruitment and Retention Act of 2009 - Amends the Internal Revenue Code to allow sponsors of certain deferred compensation plans to elect to include length of service award plans for bona fide volunteers providing firefighting and fire prevention services, emergency medical services, ambulance services, and emergency rescue services. Directs the Secretary of Labor to issue regulations exempting a length of service award program from treatment as an employee pension benefit plan under the Employee Retirement Income Security Act of 1974 (ERISA).

To establish a Best-in-Class Appliances Deployment Program.

United States · United States Congress · 30 March 2009

Establishes the Best-in-Class Appliances Deployment Program to reward retailers for increasing the sales of high-efficiency installed building equipment, consumer electronics, and household appliance models, with the goal of reducing life-cycle costs for consumers, encouraging innovation, and maximizing energy savings. Requires that the program include: (1) bounties to retailers for replacing and recycling old, inefficient, and environmentally harmful appliances; and (2) bonuses to manufacturers for developing new Superefficient Best-in-Class Products. Directs the Secretary of Energy to ensure that not more than one bonus payment is provided to distributors and retailers per unit of eligible models sold. Allows the Secretary to make distributors eligible to receive the incentive for sales that are not to end-users in addition to retailers if the Secretary determines that, for a particular product category, distributors are well situated to increase sales of Best-in-Class Products. Makes any product that is eligible for an energy efficient appliance tax credit ineligible for a payment to a manufacturer under this Act. Authorizes the Secretary to require that retailers and distributors disclose publicly and to consumers their participation in the program under this Act. Directs the Secretary to make cost-effectiveness a top priority in designing and administering this Act, but allows the cost-effectiveness of the rewards to manufacturers, in aggregate, to be lower than that of the rewards to retailers and distributors. Defines "cost-effectiveness" as a measure of aggregate energy cost savings over the life of the product as a ratio to the cost of the rewards.

Quality FIRST (From Incentives, Reporting, Standards, and Technology) Act of 2009

United States · United States Congress · 30 March 2009

Quality FIRST (From Incentives, Reporting, Standards, and Technology) Act of 2009 - Amends title XVIII (Medicare) of the Social Security Act to direct the Secretary of Health and Human Services to make performance-based payments each fiscal year to hospitals that provide high quality inpatient hospital services to inpatients entitled to benefits under Medicare part A (Hospital Insurance). Requires the Secretary to select appropriate evidence-based, statistically valid, and sufficiently field tested quality measures of care furnished by hospitals in inpatient settings for evaluating hospital performance. Requires a utilization and quality control peer review organization to give priority of quality improvement assistance to low-performing hospitals. Directs the Secretary to establish a program under which a hospital seeking to improve the quality of inpatient hospital services based on the results of a performance evaluation may apply to the Secretary to receive quality improvement assistance from a private quality organization with expertise in supporting inpatient service quality improvement.

Fairness for Homeowners Act of 2009

United States · United States Congress · 30 March 2009

Fairness for Homeowners Act of 2009 - Amends the Truth in Lending Act to prohibit a creditor or mortgage broker from arranging a consumer credit transaction secured by the principal dwelling of a consumer without first verifying the consumer's reasonable ability to to make the scheduled payments of principal, interest (including variable interest), real estate taxes, homeowner's insurance, assessments, and mortgage insurance premiums. Prescribes criteria to: (1) determine such consumer's reasonable ability to pay a variable interest rate; and (2) verify the consumer's income and financial resources. Declares a consumer's statement of income or financial resources insufficient evidence of the consumer's financial status. Prohibits consumer equity in the principal dwelling that secures the consumer credit transaction from being used to establish ability to make payments. Prohibits a mortgage broker or creditor from: (1) steering, counseling, or directing a consumer to rates, charges, principal amount, or prepayment terms that are more expensive than those for which the consumer qualifies; (2) arranging for any consumer credit transaction secured by the principal dwelling of a consumer that is more expensive than that for which the consumer qualifies; (3) engaging in certain mischaracterizations. Prohibits prepayment penalties. Limits finance points, charges, and fees. Cites duties owed to a consumer by a mortgage broker. Requires creditors and mortgage brokers to obtain independent verification that a borrower seeking to refinance a special mortgage has received counseling on the transaction's advisability. Defines "special mortgage" as one that: (1) was originated, subsidized, funded, or guaranteed by or through a state, tribal, or local government, or nonprofit organization; and (2) bears one or more specified nonstandard payment terms which substantially benefit the consumer. Prescribes minimum financial requirements for mortgage brokers. Excludes reverse mortgages from coverage by this Act.

Urging local tax assessors, in light of the current housing market and economic struggles of people in the United States, to more frequently reassess the property values used to determine property taxes for primary residences, and encouraging local governments to provide property tax relief to those whose home values have declined.

United States · United States Congress · 30 March 2009

Urges local tax assessors to more frequently assess property values, especially those of primary residences, used to determine property taxes. Encourages county commissioners, city council members, school board members, and others, as they set their yearly budgets, to provide, when possible, property tax relief during this current economic downturn.

An original concurrent resolution setting forth the congressional budget for the United States Government for fiscal year 2010, revising the appropriate budgetary levels for fiscal year 2009, and setting forth the appropriate budgetary levels for fiscal years 2011 through 2014.

United States · United States Congress · 27 March 2009

Sets forth the congressional budget for the federal government for FY2010, including the appropriate budgetary levels for FY2009 and FY2011-FY2014. Lists recommended budgetary levels and amounts for FY2009-FY2014 with respect to: (1) federal revenues; (2) new budget authority; (3) budget outlays; (4) deficits; (5) public debt; and (6) debt held by the public. Lists the appropriate levels of new budget authority, outlays, and administrative expenses for Social Security, U.S. Postal Service discretionary administrative expenses, and specified major functional categories for FY2009-FY2014. Provides for certain deficit-neutral reserve funds for legislation for: (1) transforming and modernizing America's health care system; (2) investing in clean energy and preserving the environment; (3) higher education; (4) child nutrition programs and the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC); (5) investing in America's infrastructure; (6) promoting economic stabilization and growth; (7) America's veterans and wounded servicemembers; (8) revising judicial pay, judgeships, and postal retiree health coverage; (9) defense acquisition and contracting reform; (10) investing in the nation's counties and schools; (11) the Food and Drug Administration (FDA); (12) a Bipartisan Congressional Sunset Commission; (13) revising domestic fuels security; (14) a comprehensive investigation into the current financial crisis; and (15) increased transparency at the Federal Reserve. Establishes specified discretionary spending limits in the Senate. Provides for adjustments to discretionary spending limits, budgetary aggregates, and allocations for: (1) continuing disability reviews and Supplemental Security Income (SSI) redeterminations for the Social Security Administration (SSA); (2) Internal Revenue Service (IRS) tax enforcement; (3) health care fraud and abuse control; (4) unemployment insurance improper payments reviews; (5) reducing waste in defense contracting; (6) adjustments to support ongoing overseas contingency operations; and (7) revised appropriations for FY2010 if the Congressional Budget Office (CBO) re-estimates the President's request for discretionary spending in FY2010 at an aggregate level different from the CBO preliminary estimate dated March 20, 2009. Makes it out of order to consider in the Senate any legislation that would: (1) require advanced appropriations, with specified exceptions; or (2) cause a net increase in the deficit in excess of $10 billion in any fiscal year provided for in the most recently adopted budget resolution unless it is fully offset over all such fiscal years, except for measures within the Committee on Appropriations' jurisdiction. Makes it out of order to consider in the Senate any appropriations legislation that includes any provision affecting the Crime Victims Fund which constitutes a change in a mandatory program that would have been estimated as affecting direct spending or receipts under the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) were they included in legislation other than appropriations legislation. Makes it out of order to consider a budget resolution in the Senate unless it contains a specified debt disclosure section.

Setting forth the congressional budget for the United States Government for fiscal year 2010 and including the appropriate budgetary levels for fiscal years 2009 and 2011 through 2014.

United States · United States Congress · 27 March 2009

Sets forth the congressional budget for the federal government for FY2010, including the appropriate budgetary levels for FY2009, and FY2011-FY2014. Lists recommended budgetary levels and amounts for FY2009-FY2014 with respect to: (1) federal revenues; (2) new budget authority; (3) budget outlays; (4) deficits (on-budget); (5) debt subject to limit; and (6) debt held by the public. Lists the appropriate levels of new budget authority and outlays for specified major functional categories for FY2009-FY2014. Sets forth reconciliation instructions for the Committees on: (1) Energy and Commerce; (2) Ways and Means; and (3) Education and Labor. Creates certain deficit-neutral reserve funds, subject to specified conditions, for legislation concerning: (1) health care reform; (2) college access, affordability, and completion; (3) an increase in energy independence; (4) America's veterans and servicemembers; (5) certain tax relief; (6) a 9/11 health program; (7) child nutrition; (8) structural unemployment insurance reforms; (9) child support; (10) the Affordable Housing Trust Fund; (11) home visiting for certain individuals and families; and (12) a low-income home energy assistance program (LIHEAP) trigger. Creates a reserve fund, subject to specified conditions, for legislation concerning reauthorization of surface transportation programs. Creates a current policy reserve fund, subject to specified conditions, for legislation concerning: (1) Medicare improvements; (2) middle-class tax relief; (3) Alternative Minimum Tax (AMT) reform; and (4) the Estate and Gift Tax. Prescribes adjustments for direct spending and revenues to maintain such current policy reserves, only if certain conditions and pay-as-you-go (PAYGO) requirements are met. Authorizes adjustments for the LIHEAP program, and prescribes other adjustments for the deposit insurance guarantee commitment (in effect as of the enactment of the Emergency Economic Stabilization Act of 2008 [EESA]). Authorizes or prescribes adjustments to discretionary spending limits, budgetary aggregates, and allocations for: (1) continuing disability reviews, Supplemental Security Income (SSI) redeterminations, and SSI asset verification by the Social Security Administration (SSA); (2) Internal Revenue Service (IRS) tax compliance; (3) the health care fraud and abuse control program; (4) unemployment insurance improper payments reviews; and (5) a Partnership Fund for Program Integrity Innovation in the Office of Management and Budget (OMB). States that new budget authority, outlays, and receipts resulting from adoption of legislation making appropriations for FY2009-FY2010 for overseas deployments and related activities, or appropriations for discretionary spending to meet emergency needs, shall not count for certain purposes of the Congressional Budget Act of 1974 (CBA). Prohibits House legislation that would require advance appropriations, except certain FY2011 or FY2012 programs, projects, activities, or accounts. Declares the policy of this resolution on: (1) middle-income tax relief and revenues; and (2) defense priorities. Expresses the sense of the House of Representatives on: (1) veterans' and servicemembers' health care; (2) homeland security; (3) American innovation and economic competitiveness; (4) pay parity; (5) college affordability; (6) Great Lakes restoration; and (7) the importance of child support enforcement.

Equity for Our Nation's Self Employed Act of 2009

United States · United States Congress · 26 March 2009

Equity for Our Nation's Self Employed Act of 2009 - Amends the Internal Revenue Code to allow self-employed individuals to deduct health insurance costs in computing the tax on self-employment income.

Taxpayer Certainty and Relief Act of 2009

United States · United States Congress · 26 March 2009

Taxpayer Certainty and Relief Act of 2009 - Amends the Internal Revenue Code to: (1) make permanent the increased alternative minimum tax (AMT) exemption amounts and the offsets against such tax for nonrefundable tax credits; (2) adjust such AMT exemption amounts for inflation after 2009; (3) make reductions in individual income tax rates and capital gains and dividend tax rates enacted by the Economic Growth and Tax Relief Reconciliation Act (EGTRRA) permanent; (4) make expanded eligibility for the child tax credit permanent; (5) increase the earned income tax credit rate for taxpayers with three or more children; (6) make estate, gift, and generation-skipping transfer provisions in effect in 2009 permanent and adjust estate and gift tax unified credit amounts for inflation after 2010; and (7) allow surviving spouses to increase their estate and gift tax unified credit by any unused credit amounts of a deceased spouse. Repeals EGTRRA sunset dates for: (1) marriage penalty relief provisions; and (2) increases in the dependent care, adoption assistance, and earned income tax credit.

Fair Housing Tax Credit Extension Act of 2009

United States · United States Congress · 26 March 2009

Fair Housing Tax Credit Extension Act of 2009 - Amends the Internal Revenue Code to: (1) make the first-time homebuyer tax credit applicable to purchases of a principal residence after December 31, 2007; and (2) make such credit permanent.

E85 and Biodiesel Access Act of 2009

United States · United States Congress · 26 March 2009

E85 and Biodiesel Access Act of 2009 - Amends the Internal Revenue Code to set forth a special rule for increasing the tax credit for alternative fuel vehicle commercial refueling property expenditures in states in which 15% of the retail fuel facilities store and dispense clean-burning fuel.

Responsible Reinvestment Act of 2009

United States · United States Congress · 26 March 2009

Responsible Reinvestment Act of 2009 - Makes permanent the repeal of the estate tax. Amends the Internal Revenue Code to: (1) increase to $500,000 the maximum expensing allowance for depreciable business assets; (2) allow first-year expensing of manufacturing and agricultural property; (3) allow a 20% tax deduction for qualified small business income; (4) allow a deduction from self-employment income for health insurance, health savings account contributions, and simplified employee pension plan contributions; and (5) increase the limit on the tax deduction for contributions to a simplified employee pension plan.

WIND Energy Act

United States · United States Congress · 26 March 2009

Wind Incentives for a New Decade Energy Act of 2009 or the WIND Energy Act - Amends the Internal Revenue Code to: (1) extend through 2019 the tax credit for producing electricity from renewable wind resources; (2) extend such credit through 2019 for other renewable resources, including biomass, geothermal or solar energy, municipal solid waste, trash, and hydropower; and (3) allow such credit as an offset against the alternative minimum tax.

Passport Fee Relief Act of 2009

United States · United States Congress · 26 March 2009

Passport Fee Relief Act of 2009 - Amends the Internal Revenue Code to allow individual taxpayers a tax credit for the cost of obtaining travel documents necessary to comply with the terrorist travel and effective screening plan developed under the Intelligence Reform and Terrorism Prevention Act of 2004 (Western Hemisphere Travel Initiative).

Mortgage Reform and Anti-Predatory Lending Act

United States · United States Congress · 26 March 2009

Mortgage Reform and Anti-Predatory Lending Act - Amends the Truth in Lending Act to specify duty of care standards for originators of residential mortgages. Prohibits steering incentives in connection with origination of mortgage loans. Directs the federal banking agencies to prohibit or condition terms, acts, or practices relating to residential mortgage loans that are abusive, unfair, deceptive, predatory, inconsistent with reasonable underwriting standards, or not in the interest of the borrower. Prescribes minimum standards for residential mortgage loans, including a mandatory net tangible benefit to the consumer for refinancing a residential mortgage loan. Subjects a creditor to civil actions for rescission of a residential mortgage loan in the case of specified abuses. Limits the liability of good faith assignees or securitizers of a residential mortgage loan to loan rescission and certain other obligor costs. Permits a consumer to assert a right to mortgage loan rescission as a defense to foreclosure. Prohibits specified practices, including: (1) certain prepayment penalties; (2) single premium credit insurance; (3) mandatory arbitration (except for reverse mortgages); (4) mortgage loan provisions that waive a statutory cause of action by the consumer; and (5) mortgages with negative amortization. Sets forth certain tenant protections in the case of foreclosure. Increases civil money penalties for certain violations. Exempts a creditor, assignee, or securitizer from liability and rescission in the case of borrower fraud or deception. Requires a six-month notice before a hybrid adjustable rate mortgage is reset. Requires federal banking agencies to prescribe regulations requiring any creditor that makes a residential mortgage loan that is not a qualified mortgage to retain an economic interest in a material portion of the credit risk if the creditor transfers, sells, or conveys such loan that to a third party. Prescribes mandatory disclosures in monthly statements for residential mortgage loans. Directs the Secretary of Housing and Urban Development (HUD) to establish a grants program to provide legal assistance to low- and moderate-income homeowners and tenants regarding home ownership preservation, foreclosure prevention, and tenancy associated with home foreclosure. Prohibits a high-cost mortgage from containing: (1) a scheduled payment that is more than twice as large as the average of earlier scheduled payments (balloon payments); or (2) a provision which authorizes creditor discretion to accelerate the indebtedness. Prohibits a creditor from: (1) lending without due regard of the mortgagor's ability to repay; (2) recommending or encouraging default on an existing loan or other debt before, and in connection with, the actual or planned closing of a high-cost mortgage that refinances all or any portion of such existing loan or debt; (3) taking action in connection with a high-cost mortgage to structure a loan transaction as either an open-end credit plan or another form of loan in order to evade this Act; or (4) engaging in the unfair act or practice of flipping in connection with a high-cost mortgage. Imposes certain limits and conditions on the charging of late payment charges. Establishes pre-loan mortgagor counseling as a prerequisite to a high-cost mortgage. Expand and Preserve Home Ownership Through Counseling Act - Establishes within HUD the Office of Housing Counseling. Amends the Housing and Urban Development Act of 1968 to require the Secretary to: (1) prescribe counseling procedures; and (2) provide financial assistance to state and local governments and nonprofit organizations offering homeownership or rental counseling. Directs the Secretary to study and report to Congress on the root causes of home loan defaults and foreclosures. Amends the Real Estate Settlement Procedures Act of 1974 to: (1) direct the Secretary to prepare a mortgage information booklet to help applicants for federally related mortgage loans understand the nature and costs of real estate settlement services; and (2) set forth specified servicer prohibitions. Amends the Truth in Lending Act to require a creditor, in connection with a consumer credit transaction secured by a first lien on a principal dwelling, to: (1) establish an escrow or impound account in a federally insured depository institution for the payment of taxes, hazard insurance, and other specified required periodic payments; and (2) provide specified disclosures to a consumer who waives the escrow service. Directs the Secretary to study and report to certain congressional committees on the fraud and abuse potential of certain mortgage servicing practices. Specifies property appraisal requirements. Makes unlawful certain unfair and deceptive practices relating to a consumer credit transaction secured by the consumer's principal dwelling. Amends the Financial Institutions Reform, Recovery, and Enforcement Act of 1989 with respect to appraisal subcommittee, appraiser independence, and approved appraiser education. Directs the Comptroller General to study possible improvements in the appraisal process. Amends the Equal Credit Opportunity Act to condition the requirement that a creditor furnish a mortgage applicant with a copy of all property appraisal reports upon a specific written request by the applicant.

Energy Efficient and Environmentally Friendly Automobile Tax Credit Act of 2009

United States · United States Congress · 26 March 2009

Energy Efficient and Environmentally Friendly Automobile Tax Credit Act of 2009 - Amends the Internal Revenue Code to allow individual and business taxpayers: (1) a tax credit for up to $2,000 of the cost of replacing a passenger automobile with another passenger automobile that is at least 20% more fuel efficient; and (2) tax deductions for state and local taxes and loan interest for the replacement automobile.

DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 2010

United States · United States Senate · 25 March 2009

American Health Security Act of 2009

United States · United States Congress · 25 March 2009

American Health Security Act of 2009 - Establishes the State-Based American Health Security Program to provide every U.S. resident who is a U.S. citizen, national, or lawful resident alien with health care services. Requires each participating state to establish a state health security program. Eliminates benefits under: (1) titles XVIII (Medicare), XIX (Medicaid), and XXI (State Children's Health Insurance) (SCHIP) of the Social Security Act; (2) the Federal Employees Health Benefits Program; and (3) the Civilian Health and Medical Program of the Uniformed Services (CHAMPUS). Requires each state health security program to prohibit the sale of health insurance in that state that duplicates benefits provided under the program. Establishes the American Health Security Standards Board to: (1) develop policies, procedures, guidelines and requirements to carry out this Act; (2) establish uniform reporting requirements; (3) provide for an American Health Security Advisory Council and an Advisory Committee on Health Professional Education; and (4) establish a national health security budget specifying the total federal and state expenditures to be made for covered health care services. Establishes the American Health Security Quality Council to: (1) review and evaluate practice guidelines, standards of quality, performance measures, and medical review criteria; and (2) develop minimum competence criteria. Establishes the Office of Primary Care and Prevention Research within the Office of the Director of the National Institutes of Health (NIH). Amends the Internal Revenue Code to create the American Health Security Trust Fund and appropriates to the Fund specified tax liabilities and current health program receipts.

Church Plan Clarification Act of 2009

United States · United States Congress · 25 March 2009

Church Plan Clarification Act of 2009 - Amends Internal Revenue Code pension plan provisions to: (1) apply a special rule for determining the status of an employer participating in a church plan as a member of a controlled group of entities; and (2) allow certain tax-free transfers to and mergers of church plans that are maintained by the same church or association of churches. Amends the Tax Equity and Fiscal Responsibility Act of 1982 (TEFRA) to apply limitations on benefits and contributions under qualified employee plans to certain church defined benefit plans. Includes within the definition of plan under the Employee Retirement Income Security Act of 1974 (ERISA) an employee benefit plan which is a church plan for purposes of ERISA automatic enrollment provisions. Allows church plans and their supporting organizations to invest plan assets in a group trust (as defined by Internal Revenue Service Revenue Rulings).

CLASS Act

United States · United States Congress · 25 March 2009

Community Living Assistance Services and Supports Act or the CLASS Act - Amends the Public Health Service Act to create a national, voluntary disability insurance program (CLASS program) under which: (1) all employees are automatically enrolled, but are allowed to waive enrollment; (2) payroll deductions pay monthly premiums; and (3) two-tiered benefits are provided, based on the level of disability, to purchase nonmedical services and supports that the beneficiary needs to maintain independence. Establishes the Independence Fund within the Treasury. Requires the CLASS program to be treated for tax purposes in the same manner as a qualified long-term care insurance contract. Amends the Social Security Act to require each state to: (1) assess the extent to which personal care services providers are serving or able to serve as fiscal agents, employers, and providers of employment-related benefits for personal care attendant workers, who provide personal care services to individuals receiving benefits under this Act; (2) designate or create entities to serve such purposes; and (3) ensure that such entities will not negatively alter or impede existing programs, models, methods, or administration of service delivery that provide for consumer controlled or self-directed home and community services, impede the ability of individuals to direct and control their home and community services, or inhibit individuals from relying on family members for such services. Requires the Secretary of Health and Human Services to establish a Personal Care Attendants Workforce Advisory Panel to examine and advise the Secretary and Congress on workforce issues related to personal care attendant workers. Amends the Internal Revenue Code to allow: (1) a deduction for premiums paid for the CLASS program; (2) a credit CLASS program enrollees with low income; and (3) a credit for employers for the cost incurred to automatically enroll employees and withhold monthly premiums.

Long-Term Care Affordability and Security Act of 2009

United States · United States Congress · 25 March 2009

Long-Term Care Affordability and Security Act of 2009 - Amends the Internal Revenue Code to: (1) include long-term care insurance as a benefit under tax-exempt employee benefit cafeteria plans and flexible spending arrangements; and (2) extend certain consumer protections under the long-term care insurance model regulation promulgated by the National Association of Insurance Commissioners to all contracts for long-term care insurance.

A PLUS Act

United States · United States Congress · 25 March 2009

Academic Partnerships Lead Us to Success Act or the A PLUS Act - Allows each state to submit to the Secretary of Education a declaration of intent, applicable for up to five years, permitting it to receive federal funds on a consolidated basis that would otherwise be directed toward specific programs furthering the stated purpose of title I (Improving the Academic Achievement of the Disadvantaged) of the Elementary and Secondary Education Act of 1965. Requires each declaration to be formulated by a combination of specified State Authorizing Officials or by referendum, and list the programs for which consolidated funding is requested. Allows states to use such funds for any educational purpose permitted by state law, but requires them to make certain assurances that they will use fiscal control and fund accounting procedures, abide by federal civil rights laws, and advance educational opportunities for the disadvantaged. Allows states to amend their declarations. Requires each declaration state to: (1) inform the public of its student achievement assessment system and report annually on student progress toward the state's proficiency standards, disaggregating performance data by specified student groups; and (2) keep aggregate spending on elementary and secondary education at no less than 90% of such spending for the school year coinciding with this Act's enactment. Limits administrative expenses. Requires consolidated funds to be distributed in a manner that allows for the equitable participation of private schools.

CLASS Act

United States · United States Congress · 25 March 2009

Community Living Assistance Services and Supports Act or the CLASS Act - Amends the Public Health Service Act to create a national, voluntary disability insurance program (CLASS program) under which: (1) all employees are automatically enrolled, but are allowed to waive enrollment; (2) payroll deductions pay monthly premiums; and (3) two-tiered benefits are provided, based on the level of disability, to purchase nonmedical services and supports that the beneficiary needs to maintain independence. Establishes the Independence Fund within the Treasury. Requires the CLASS program to be treated for tax purposes in the same manner as a qualified long-term care insurance contract. Amends the Social Security Act to require each state to: (1) assess the extent to which personal care services providers are serving or able to serve as fiscal agents, employers, and providers of employment-related benefits for personal care attendant workers, who provide personal care services to individuals receiving benefits under this Act; (2) designate or create entities to serve such purposes; and (3) ensure that such entities will not negatively alter or impede existing programs, models, methods, or administration of service delivery that provide for consumer controlled or self-directed home and community services, impede the ability of individuals to direct and control their home and community services, or inhibit individuals from relying on family members for such services. Requires the Secretary of Health and Human Services to establish a Personal Care Attendants Workforce Advisory Panel to examine and advise the Secretary and Congress on workforce issues related to personal care attendant workers. Amends the Internal Revenue Code to allow: (1) a deduction for premiums paid for the CLASS program; (2) a credit CLASS program enrollees with low income; and (3) a credit for employers for the cost incurred to automatically enroll employees and withhold monthly premiums.

America's Brownfield Cleanup Act 2009

United States · United States Congress · 25 March 2009

America's Brownfield Cleanup Act 2009 - Amends the Internal Revenue Code to allow a business tax credit for 50% of expenditures for the abatement or control of any hazardous substance, the demolition of any structure, the removal and disposal of property, and the reconstruction of utilities at certain contaminated sites. Allows a tax exclusion for certain contributions made for the remediation of contaminated sites.

Comprehensive Transform America Transaction Fee Act of 2009

United States · United States Congress · 25 March 2009

Comprehensive Transform America Transaction Fee Act of 2009 - Directs the Secretary of the Treasury to conduct an in-depth study on the implementation of a transaction fee in the United States to replace all existing federal taxes. Sets forth guidelines for such study, including: (1) an identification of the transactions to which such fee would apply; (2) exclusions from such fee; (3) the rate of such fee; (4) potential uses for revenue from such fee; (5) progressivity standards; and (6) general matters, including point of liability for such fee and responsibility for collection. Requires the Secretary to report to Congress on the results of such study within one year after the enactment of this Act with a comprehensive analysis of various aspects of the transaction fee, including revenue generation, impact on the national economy, and implementation.

To amend the Internal Revenue Code of 1986 to treat amounts paid for umbilical cord blood banking services as medical care expenses.

United States · United States Congress · 25 March 2009

Amends the Internal Revenue Code to treat the cost of private umbilical cord blood banking services as a medical care expense for purposes of the tax deduction for medical expenses.

Property Tax Relief Act of 2009

United States · United States Congress · 25 March 2009

Property Tax Relief Act of 2009 - Amends the Internal Revenue Code to allow state and local real property taxes paid on a principal residence as a deduction from gross income (thus allowing taxpayers who do not itemize their tax deductions to claim such deduction).