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Bill· SS. 703 (114th)open

Weatherization Enhancement and Local Energy Efficiency Investment and Accountability Act

United States · United States Congress · 11 March 2015

Weatherization Enhancement and Local Energy Efficiency Investment and Accountability Act This bill amends the Energy Conservation and Production Act to reauthorize the Weatherization Assistance Program for low-income persons through FY2020. The Department of Energy (DOE) must make competitive grants to qualified tax-exempt charitable organizations for energy efficiency retrofit of low-income homes. The grants may be used for single-family and multifamily housing. Contractors carrying out weatherization with funds under the bill must be selected through a competitive bidding process and be accredited as specified by this bill. In order to receive a grant, organizations must use a crew chief who is certified or accredited as required by this bill. Beginning on October 1, 2016, DOE must ensure that: (1) each retrofit for which weatherization assistance is provided meets minimum efficiency and quality of work standards, (2) at least 10% of the dwelling units are randomly inspected by an accredited third party to ensure compliance with the standards, and (3) the standards meet or exceed the current industry standards for home performance work. The Energy Policy and Conservation Act is amended to reauthorize the program for state energy conservation plans through FY2020.

Bill· SS. 716 (114th)referred

Seniors' Tax Simplification Act of 2015

United States · United States Congress · 11 March 2015

Seniors' Tax Simplification Act of 2015 This bill directs the Internal Revenue Service to make available to taxpayers who have turned age 65 at the close of the taxable year a new federal income tax Form 1040SR (similar to the existing Form 1040EZ). Such taxpayers can use this new form even if their income includes: (1) social security benefits; (2) distributions from qualified retirement plans, annuities, or other such deferred payment arrangements; (3) interest and dividends; or (4) capital gains and losses.

Bill· SS. 721 (114th)referred

Target Practice and Marksmanship Training Support Act

United States · United States Congress · 11 March 2015

Target Practice and Marksmanship Training Support Act This bill amends the Pittman-Robertson Wildlife Restoration Act to facilitate the construction and expansion of public target ranges by: (1) authorizing a state to pay up to 90% of the costs of acquiring land for, expanding, or constructing a public target range; (2) authorizing a state to elect to allocate 10% of a specified amount apportioned to it from the federal aid to wildlife restoration fund for those costs; (3) limiting the federal share of those costs under such Act to 90%; and (4) requiring amounts provided for those costs under such Act to remain available for expenditure and obligation for five fiscal years. The bill urges the Forest Service and the Bureau of Land Management to cooperate with state and local authorities and other entities to carry out waste removal and other activities on any federal land used as a public target range to encourage its continued use for target practice or marksmanship training.

Bill· SS. 709 (114th)referred

Restoring Access to Medication Act of 2015

United States · United States Congress · 11 March 2015

Restoring Access to Medication Act of 2015 Repeals provisions of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act, that limit payments for medications from health savings accounts, medical savings accounts, and health flexible spending arrangements to only prescription drugs or insulin (thus allowing distributions from such accounts for over-the-counter drugs).

Bill· SS. 705 (114th)referred

A bill to amend section 213 of title 23, United States Code, relating to the Transportation Alternatives Program.

United States · United States Congress · 11 March 2015

This bill permits the federal share requirements applicable to the transportation alternatives program (TAP) to be met based on: (1) an individual project or activity, or (2) a program of projects or activities. In the allocation of funds for transportation alternatives, 66.67% (increased from 50%) of reserved funds per fiscal year shall be obligated to any eligible entity in proportion to its relative shares of the state population in: (1) urbanized areas with a population of over 200,000, (2) non-urban areas with a population greater than 5,000, and (3) other areas of the state. Certain not-for-profit entities and metropolitan planning organizations are now eligible to be TAP project sponsors. A state's authority to opt out of the recreational trails program is repealed. Each state or metropolitan planning organization responsible for carrying out TAP requirements must report annually to the Department of Transportation on the the number of TAP project applications received and the number of projects selected for funding.

Bill· HRH.R. 1352 (114th)referred

Student Loan Borrowers' Bill of Rights Act of 2015

United States · United States Congress · 10 March 2015

Student Loan Borrowers' Bill of Rights Act of 2015 Removes educational loans from the list of debts that are non-dischargeable in bankruptcy. Amends title IV (Student Assistance) of the Higher Education Act of 1965 (HEA) to reinstate the six-year statute of limitations on the recovery by: institutions of higher education (IHEs) of refund amounts owed by students on grants made, or work assistance awarded, under title IV; guaranty agencies of amounts owed on loans made under the Federal Family Education Loan (FFEL) program; IHEs that have program participation agreements with the Secretary of Education of amounts owed under the William D. Ford Federal Direct Loan program or Federal Perkins Loans program; and the federal government of amounts owed by students on grants made under title IV or amounts owed by borrowers on loans made under title IV that have been assigned to the Secretary. Prohibits the collection of amounts individuals owe the Department of Education under title IV of the HEA through: (1) offsets of social security, railroad retirement, or black lung benefits; (2) offsets of tax refunds; or (3) wage garnishment. Amends the Internal Revenue Code to exclude discharged student loan debt from an individual's gross income. Excludes from gross income distributions from qualified tuition plans that are use to pay the interest or principal on student loans. Amends the HEA to make borrowers of PLUS loans made on behalf of dependent students under: the Direct Loan program eligible for income-contingent repayment plans, including plans based on the President's Pay As You Earn repayment initiative; the Direct Loan or FFEL programs eligible for income-based repayment plans that enable borrowers who have a partial financial hardship to make lower monthly payments; and the Direct Loan or FFEL programs eligible for loan forgiveness for service in areas of national need. Specifies the regulation to be used in determining whether individuals have an adverse credit history that disqualifies them from borrowing a Direct Plus loan (provided to graduate or professional students or the parents of dependent students). Prohibits evidence of an individual's default on a loan made, insured, or guaranteed under title IV of the HEA from being used in a federal or state proceeding involving the individual's professional or vocational license. Prohibits an IHE from blocking students' access to their student records at the IHE due to such students being in default on such loans. Directs the Secretary to cancel 50% of the balance of the interest and principal due on Direct loans that are not in default for borrowers who are employed in a public service job and make 60 monthly payments on such loans after October 1, 2015.

Bill· HRH.R. 1343 (114th)referred

Establishing Beneficiary Equity in the Hospital Readmission Program Act of 2015

United States · United States Congress · 10 March 2015

Establishing Beneficiary Equity in the Hospital Readmission Program Act of 2015 This bill amends title XVIII (Medicare) of the Social Security Act (SSAct) with respect to the hospital readmissions reduction program under the inpatient (hospital) prospective payment system (IPPS). The Secretary of Health and Human Services, in determining a hospital's excess readmission ratio for purposes of making payments for discharges occurring during FY2016-FY2017, is required to make a risk adjustment to the ratio that takes into account both: (1) a hospital's proportion of inpatients who are full-benefit dual eligible individuals (eligible for both Medicare and Medicaid under SSAct title XIX), and (2) the socioeconomic status of patients served by the hospital. The Secretary must base the risk adjustment under the readmission program for subsequent fiscal years on specified reports required by the Improving Medicare Post Acute Care Transformation Act of 2014 as well as a report the Medicare Payment Advisory Commission shall submit on the appropriateness of using a threshold of 30 days for readmissions under the program. The Administrator of the Centers for Medicare & Medicaid Services must then incorporate report recommendations in carrying out risk adjustments for discharges occurring in such fiscal years in order to ensure that the most vulnerable populations are not unfairly penalized by the program. The Secretary shall consider the use of V or other International Classification of Diseases-related codes for potential exclusion of noncompliant patient cases when promulgating related regulations for FY2017. The Secretary must: (1) assess whether to exclude from the calculation of excess readmissions any patients whose clinical conditions or diagnoses may require frequent hospitalizations; then (2) exclude, starting in FY2018, any relevant clinical conditions identified in the assessment recommendations when determining a hospital's publicly reported readmission rate and excess readmissions ratio. The Secretary is directed to make a payment adjustment to subsection (d) hospitals necessary to ensure that the implementation of this Act does not result in any increase in aggregate expenditures under the IPPS. (Generally, a subsection (d) hospital is an acute care hospital, particularly one that receives payment under the IPPS when providing covered inpatient services to eligible beneficiaries.)

Bill· SS. 699 (114th)referred

American Opportunity Tax Credit Permanence and Consolidation Act of 2015

United States · United States Congress · 10 March 2015

American Opportunity Tax Credit Permanence and Consolidation Act of 2015 Amends the Internal Revenue Code to replace the Hope Scholarship and Lifetime Learning tax credits with a new American Opportunity Tax Credit that: (1) allows an income tax credit of up to $3,000 of the qualified tuition and related expenses of a student who is carrying at least one half of a normal course load, (2) increases the income threshold for reductions in the credit amount based upon modified adjusted gross income, (3) imposes a lifetime dollar limitation on such credit of $15,000 for all taxable years, and (4) makes a portion of the credit refundable. Allows an exclusion from gross income of any amount received as a Federal Pell Grant.

Bill· SS. 698 (114th)referred

Marketplace Fairness Act of 2015

United States · United States Congress · 10 March 2015

Marketplace Fairness Act of 2015 Authorizes each member state under the Streamlined Sales and Use Tax Agreement (the multistate agreement for the administration and collection of sales and use taxes adopted on November 12, 2002) to require all sellers not qualifying for a small-seller exception (applicable to sellers with annual gross receipts in total U.S. remote sales not exceeding $1 million) to collect and remit sales and use taxes with respect to remote sales under provisions of the Agreement, but only if such Agreement includes minimum simplification requirements relating to the administration of the tax, audits, and streamlined filing. Defines "remote sale" as a sale of goods or services into a state in which the seller would not legally be required to pay, collect, or remit state or local sales and use taxes unless provided by this Act. Prohibits states from beginning the exercise of the authority granted by this Act for a specified period after enactment.

Bill· SS. 690 (114th)referred

Local School Board Governance and Flexibility Act

United States · United States Congress · 10 March 2015

Local School Board Governance and Flexibility Act Expresses the sense of Congress that: (1) the responsibility for education resides with the states and the local educational agencies (LEAs) to which they have delegated authority; and (2) the Secretary of Education should only issue those regulations, rules, guidance materials, grant conditions, or other requirements that are specifically needed to implement federal legislation and are within LEAs' educational, operational, and financial capacity. Prohibits the Secretary, unless specifically authorized by federal law, from issuing regulations, rules, guidance materials, grant conditions, or other requirements pertaining to states or LEAs that: conflict with the authority of LEAs delegated to them by their state; result in additional costs to LEAs for reporting, grant administration, and general operations that are not fully covered by the federal government; conflict with the authority of LEAs to determine how to engage or act upon community participation and advice; impose requirements on LEAs or state educational agencies (SEAs) that would adversely affect their authority to function as legislative, executive, or quasi-judicial agencies; conflict with states' authority to determine the appropriate governance structure of their SEA or LEAs, or their SEA's or LEAs' authority to determine how schools are governed or managed; establish SEA or LEA reporting requirements that duplicate existing federal requirements or are issued without first conducting a fiscal impact statement; or place conditions or requirements on grants to states or LEAs that do not directly relate to, or do not directly support, the intent of the grants or legislation authorizing the grants. Directs the Secretary during each fiscal year to provide LEAs and the major national education organizations at least 60 days to provide written comments regarding the local impact of implementing federal regulations, rules, guidance materials, grant conditions, or other requirements for any applicable program or activity of the Secretary. Directs the Secretary to review existing LEA reporting requirements to identify and eliminate those that are duplicative. Prohibits the Secretary from promulgating federal regulations, rules, guidance materials, grant conditions, or other requirements pertaining to states or LEAs without first: requesting data and recommendations from SEAs, LEAs, and the major national education organizations regarding the educational, financial, and operational costs involved in implementing them; verifying that LEAs will have the financial resources and technical assistance they may need to successfully implement the requirements; giving SEAs, LEAs, and national educational organizations at least 60 days' notice to respond to such requirements before they are issued, except in certain emergencies; and giving SEAs and LEAs maximum flexibility in implementing the requirements. Provides that if an LEA or major national education organization provides the Secretary with a written statement demonstrating that a regulation, rule, guidance material, grant condition, or other requirement does not meet the substantive or procedural requirements of this Act, the Secretary must review the merits of the statement, issue a written response within 60 days, and post that response on the Department of Education's website.

Bill· SS. 686 (114th)referred

A bill to amend the Internal Revenue Code of 1986 to provide a limitation on certain aliens from claiming the earned income tax credit.

United States · United States Congress · 10 March 2015

This bill amends the Internal Revenue Code to deny the earned income tax credit to an alien who has been granted deferred action from removal in any taxable year in which such alien was not lawfully present in the United States or not authorized to work. The bill requires the Commissioner of Social Security to provide the Internal Revenue Service with information on social security account numbers granted to aliens under the deferred action from removal program.

Bill· SS. 688 (114th)referred

Establishing Beneficiary Equity in the Hospital Readmission Program Act of 2015

United States · United States Congress · 10 March 2015

Establishing Beneficiary Equity in the Hospital Readmission Program Act of 2015 This bill amends title XVIII (Medicare) of the Social Security Act (SSAct) with respect to the hospital readmissions reduction program under the inpatient (hospital) prospective payment system (IPPS). The Secretary of Health and Human Services, in determining a hospital's excess readmission ratio for purposes of making payments for discharges occurring during FY2016-FY2017, is required to make a risk adjustment to the ratio that takes into account both: (1) a hospital's proportion of inpatients who are full-benefit dual eligible individuals (eligible for both Medicare and Medicaid under SSAct title XIX), and (2) the socioeconomic status of patients served by the hospital. The Secretary must base the risk adjustment under the readmission program for subsequent fiscal years on specified reports required by the Improving Medicare Post Acute Care Transformation Act of 2014 as well as a report the Medicare Payment Advisory Commission shall submit on the appropriateness of using a threshold of 30 days for readmissions under the program. The Administrator of the Centers for Medicare & Medicaid Services must then incorporate report recommendations in carrying out risk adjustments for discharges occurring in such fiscal years in order to ensure that the most vulnerable populations are not unfairly penalized by the program. The Secretary shall consider the use of V or other International Classification of Diseases-related codes for potential exclusion of noncompliant patient cases when promulgating related regulations for FY2017. The Secretary must: (1) assess whether to exclude from the calculation of excess readmissions any patients whose clinical conditions or diagnoses may require frequent hospitalizations; then (2) exclude, starting in FY2018, any relevant clinical conditions identified in the assessment recommendations when determining a hospital's publicly reported readmission rate and excess readmissions ratio. The Secretary is directed to make a payment adjustment to subsection (d) hospitals necessary to ensure that the implementation of this Act does not result in any increase in aggregate expenditures under the IPPS. (Generally, a subsection (d) hospital is an acute care hospital, particularly one that receives payment under the IPPS when providing covered inpatient services to eligible beneficiaries.)

Bill· SS. 676 (114th)referred

Identity Theft and Tax Fraud Prevention Act of 2015

United States · United States Congress · 9 March 2015

Identity Theft and Tax Fraud Prevention Act of 2015 Requires the Department of the Treasury to: (1) establish a plan to reduce the administrative time required to process and resolve cases of tax-related identity theft in connection with tax returns and refunds to no more than 90 days, on average; (2) ensure that taxpayers who have been adversely affected by identity theft have a single point of contact at the Internal Revenue Service (IRS); (3) issue a personal identification number to any individual requesting protection from identity theft-related fraud after such individual's true identity has been established and verified; (4) implement a program to prevent the processing of a tax return by an identity thief; (5) issue regulations that restrict the delivery or deposit of multiple tax refunds to the same individual in the same tax year; (6) notify a taxpayer if there has been an unauthorized use of such taxpayer's identity or if a person has been criminally charged for such unauthorized use; and (7) submit a report on options for creating a tax system that reduces burdens on taxpayers and decreases tax fraud through information matching. Imposes restrictions on the use of prepaid debit cards for tax refunds. Amends the Public Health Service Act to require the Health Information Technology Committee to develop, incorporate, and report on a plan to provide for a reliable nationwide health information technology infrastructure that does not use a social security account number for data matching, coordination of benefits, billing, and research purposes. Directs the Department of Health and Human Services to: (1) establish and implement procedures to eliminate the unnecessary collection, use, and display of social security account numbers of Medicare beneficiaries; (2) ensure that newly-issued Medicare identification cards meet certain security standards; and (3) establish a pilot program to evaluate the applicability of smart card technology to Medicare beneficiaries or providers and whether such cards would be effective in preventing Medicare fraud. Amends the federal criminal code to prohibit the display, sale, or purchase of social security numbers without the consent of the account holder. Imposes criminal penalties for obtaining a social security number for purposes of locating or identifying an individual with the intent to physically injure, harm, or use the identity of an individual for any illegal purpose. Allows civil remedies to enjoin and recover losses from violations of this Act and sets forth civil penalties for such violations. Amends the Internal Revenue Code to: (1) impose a criminal penalty for willful misappropriation of another person's taxpayer identity; (2) increase the civil and criminal penalties for unauthorized disclosure of taxpayer information by paid tax return preparers; (3) allow the use of an identifying number, instead of a social security number, for an employee on a W-2 form; and (4) impose a penalty on tax return preparers who fail to verify the identity of a taxpayer who is filing a tax return or claiming a refund. Authorizes the IRS Commissioner to transfer appropriated funds to be used solely to prevent and resolve potential cases of tax fraud. Directs the Commissioner to: (1) establish in the Criminal Investigation Division of the IRS the position of Local Law Enforcement Liaison to coordinate the investigation of tax fraud with state and local law enforcement agencies, and (2) establish a program to verify the identity of any individual opening an e-Services account. Grants Treasury: (1) enhanced authority to regulate and sanction paid tax return preparers, and (2) access to information in the National Directory of New Hires for purposes of administering the tax code.

Bill· HRH.R. 1341 (114th)referred

Fair Access to Health Care Act of 2015

United States · United States Congress · 6 March 2015

Fair Access to Health Care Act of 2015 This bill amends the Internal Revenue Code, with respect to the health care insurance premium assistance tax credit, to adjust by a specified percentage the poverty line cap used to determine the eligibility of low-income taxpayers whose principal residence is located in a high cost area for such credit. The bill defines "specified percentage" as the product of 400% (the current poverty line cap) and the Supplemental Poverty Measure for high cost areas as determined by the Bureau of the Census.

Bill· HRH.R. 1270 (114th)open

Restoring Access to Medication and Improving Health Savings Act of 2016

United States · United States Congress · 4 March 2015

Restoring Access to Medication Act of 2015 Repeals provisions of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act, that limit payments for medications from health savings accounts, medical savings accounts, and health flexible spending arrangements to only prescription drugs or insulin (thus allowing distributions from such accounts for over-the-counter drugs).

Law· HRH.R. 1314 (114th)enacted

Bipartisan Budget Act of 2015

United States · United States Congress · 4 March 2015

Amends the Internal Revenue Code to require the Department of the Treasury to prescribe regulations for allowing a tax-exempt organization to request an administrative appeal to the Internal Revenue Service Office of Appeals of an adverse determination, made on or after May 19, 2014, with respect to: (1) the initial or continuing qualification of such organization as tax-exempt, or (2) the initial or continuing classification of such organization as a private foundation or a private operating foundation.

Law· HRH.R. 1295 (114th)enacted

Trade Preferences Extension Act of 2015

United States · United States Congress · 4 March 2015

This bill amends the Internal Revenue Code to: (1) require a social welfare organization that intends to operate as a tax-exempt entity to notify the Internal Revenue Service within 60 days after it is established of its identity and purpose, and (2) allow such an organization to seek a declaratory judgment concerning its initial or continuing classification as a tax-exempt organization.

Bill· HRH.R. 1318 (114th)referred

Local Taxpayer Relief Act

United States · United States Congress · 4 March 2015

Local Taxpayer Relief Act Amends the Impact Aid Improvement Act of 2012 to make permanent amendments that Act made to the Impact Aid program (which compensates local educational agencies [LEAs] for the financial burden of federal activities affecting their school districts) that: require the valuation of the federal property located within the boundaries of an LEA by calculating the valuation, for property tax purposes, of all property within the LEA's boundaries and then multiplying that value by the proportion of that property that is federal property; alter the formula for determining the foundation payments due LEAs for federal ownership of property when appropriations for a fiscal year are insufficient to provide them with full compensation; alter the formula for determining the payments due LEAs for eligible federally-connected children who are displaced from federal property or Indian lands due to housing renovation or rebuilding; and direct the Secretary of Education to complete Impact Aid payments to eligible LEAs within three fiscal years of their appropriation. Amends the Impact Aid program of the Elementary and Secondary Education Act of 1965 to alter the formula for determining the payments due LEAs for eligible federally-connected children. Includes not only children in average daily attendance but also those enrolled pursuant to a state open enrollment policy. Continues an LEA's eligibility for such payments while activities associated with military base closures and realignments or force structure changes or relocations are ongoing. Allows the calculation of such payments using current student counts instead of prior fiscal year data when LEAs experience a specified influx of new federally-connected students due to federal activities or the closure of an LEA that was receiving Impact Aid due to federally-connected children. Requires the Secretary to allow LEAs to count their federally-connected children using the date they register their students for the fiscal year for which their application is filed. Alters the formula for determining the construction payments due LEAs that are eligible for other Impact Aid payments. Divides 80% of the construction funds evenly between LEAs impacted by military dependent children and LEAs impacted by children residing on Indian lands, with the remainder reserved for emergency repair and modernization grants to LEAs serving Indian lands or experiencing a specified influx of new students due to federal activities. Alters the formula for determining whether a state's plan for equalizing assistance to its LEAs will except it from the prohibition on state aid to LEAs being affected by Impact Aid payments. Requires new LEAs applying for Impact Aid to have boundaries established by state law and the authority to tax or receive an imputed local tax. Reauthorizes appropriations for the Impact Aid program.

Bill· HRH.R. 1311 (114th)referred

Human Trafficking Fraud Enforcement Act of 2015

United States · United States Congress · 4 March 2015

Human Trafficking Fraud Enforcement Act of 2015 Directs the Department of the Treasury to establish within the Internal Revenue Service an office to investigate and prosecute violations of internal revenue laws by persons that appear to be engaged in violations of specified federal laws prohibiting forced labor, trafficking of individuals, and transportation of minors or aliens for immoral purposes and of state or territorial laws prohibiting the promotion of prostitution or of any commercial sex act. Directs such office to cooperate with the Child Exploitation and Obscenity Section of the Department of Justice and the Innocence Lost National Initiative of the Federal Bureau of Investigation. Allows victims of human trafficking crimes to claim awards allowed for whistleblowing. Amends the Internal Revenue Code to increase civil and criminal penalties for tax evasion attributable to income derived from human trafficking and commercial sex acts. Makes it a felony to fail to file a tax return including income derived from human trafficking or commercial sex acts. Appropriates to the Crime Victims Fund additional funds equal to the increase in receipts from increased civil and criminal penalties provided by this Act.

Bill· HRH.R. 1332 (114th)open

Deny Amnesty Credits Act of 2015

United States · United States Congress · 4 March 2015

Deny Amnesty Credits Act of 2015 This bill amends the Internal Revenue Code to deny the earned income tax credit and the child tax credit to any illegal alien who has received employment authorization under a program for deferred action on removal that has not been not specifically authorized by law.

Bill· HRH.R. 1291 (114th)referred

Highway-Rail Grade Crossing Safety Act of 2015

United States · United States Congress · 4 March 2015

Highway-Rail Grade Crossing Safety Act of 2015 This bill authorizes appropriations for FY2016-FY2019 for the highway safety improvement program, with $50 million set aside for each fiscal year for the Railway-Highway Crossings Program. The limitation to three states per year is eliminated, so all states now become eligible for the award of Highway-Rail Grade Crossing Safety improvement grants to develop or continue enhanced public education and awareness activities, in combination with targeted law enforcement, to reduce traffic law violations at highway-rail grade crossings, as well as to prevent and reduce injuries and fatalities along railroad rights-of-way. The limitation on grant amounts awarded to a state is increased from $250,000 to $2.5 million. Eligibility requirements are revised for the award of capital grants to states under the rail line relocation and improvement program. Increased appropriations under the Rail Safety Improvement Act of 2008 are authorized for FY2016-FY2019 for the Federal Railroad Administration (FRA) to make grants to the Operation Lifesaver program. The FRA shall hire: 16 full-time grade crossing safety managers to work with state and local officials to identify safety improvements to highway-rail grade crossings; and 8 trespass prevention managers to work with local governments, schools, businesses, and railroads to develop site-specific mitigation plans. The Secretary of Transportation shall study the feasibility of requiring railroad carriers to provide additional means for the public to report problems at highway-rail grade crossings, including via the Internet and text messaging.

Bill· SS. 658 (114th)referred

Local Taxpayer Relief Act

United States · United States Congress · 4 March 2015

Local Taxpayer Relief Act Amends the Impact Aid Improvement Act of 2012 to make permanent amendments that Act made to the Impact Aid program (which compensates local educational agencies [LEAs] for the financial burden of federal activities affecting their school districts) that: require the valuation of the federal property located within the boundaries of an LEA by calculating the valuation, for property tax purposes, of all property within the LEA's boundaries and then multiplying that value by the proportion of that property that is federal property; alter the formula for determining the foundation payments due LEAs for federal ownership of property when appropriations for a fiscal year are insufficient to provide them with full compensation; alter the formula for determining the payments due LEAs for eligible federally-connected children who are displaced from federal property or Indian lands due to housing renovation or rebuilding; and direct the Secretary of Education to complete Impact Aid payments to eligible LEAs within two fiscal years of their appropriation. (This fiscal year limitation was amended by this Act.) Amends the Impact Aid program of the Elementary and Secondary Education Act of 1965 to allow an LEA that has federal property within its boundary that is also within the boundary of another LEA to ask the Secretary to use the average of the per-acre value of the federal property in each jurisdiction in calculating the taxable value of that property. Establishes a separate formula for determining the foundation payments to be made to certain FY2016 eligible LEAs (those that last received a federal property-based Impact Aid payment prior to FY2006) when appropriations for a fiscal year are insufficient to provide them with full compensation for federal ownership of property. Alters the formula for determining the payments due LEAs for eligible federally-connected children. Includes not only children in average daily attendance but also those enrolled pursuant to a state open enrollment policy. Continues an LEA's eligibility for such payments while activities associated with military base closures and realignments or force structure changes or relocations are ongoing. Allows the calculation of such payments using current student counts instead of prior fiscal year data when LEAs experience a specified influx of new federally-connected students due to federal activities or the closure of an LEA that was receiving Impact Aid due to federally-connected children. Requires the Secretary to allow LEAs to count their federally-connected children using the date they register their students for the fiscal year for which their application is filed. Alters the formula for determining the construction payments due LEAs that are eligible for other Impact Aid payments. Divides 80% of the construction funds evenly between LEAs impacted by military dependent children and LEAs impacted by children residing on Indian lands, with the remainder reserved for emergency repair and modernization grants to LEAs serving Indian lands or experiencing a specified influx of new students due to federal activities. Alters the formula for determining whether a state's plan for equalizing assistance to its LEAs will except it from the prohibition on state aid to LEAs being affected by Impact Aid payments. Requires new LEAs applying for Impact Aid to have boundaries established by state law and the authority to tax or receive an imputed local tax. Directs the Secretary to complete Impact Aid payments to eligible LEAs within two fiscal years after funds are appropriated for such payments. Reauthorizes appropriations for the Impact Aid program.

Bill· SS. 663 (114th)referred

A bill to repeal the violation of sovereign nations' laws and privacy matters.

United States · United States Congress · 4 March 2015

Amends the Internal Revenue Code, with respect to tax administration requirements for foreign-source income and assets, to repeal:  (1) withholding requirements for payments to foreign financial institutions and other foreign entities, (2) information reporting for foreign financial assets, (3) penalties for underpayments of tax attributable to undisclosed foreign financial assets, (4) reporting requirements for shareholders of a passive foreign investment company and U.S. owners of foreign trusts, and (5) the additional penalty for failure to file required notices and information returns for certain foreign trusts.

Bill· SS. 664 (114th)referred

Foster Care Tax Credit Act

United States · United States Congress · 4 March 2015

Foster Care Tax Credit Act Amends the Internal Revenue Code to allow a partially refundable tax credit for each qualifying foster child who resides in the home of an eligible taxpayer for at least one calendar month during the taxable year. Defines "qualifying foster child" as a child in foster care who has not attained age 17, who is a citizen, national, or resident of the United States, and with respect to whom the child tax credit is not allowable. Requires the name and taxpayer identification number of a foster child to be included on the taxpayer's tax return. Directs the Department of Health and Human Services to identify provisions in the Internal Revenue Code that can benefit foster families and increase outreach efforts to inform state and Indian tribal foster care agencies and foster families about such provisions.

Bill· SS. 660 (114th)referred

21 st Century Worker Tax Cut Act

United States · United States Congress · 4 March 2015

21st Century Worker Tax Cut Act This bill allows a married taxpayer who files a joint tax return and has at least one qualifying child under the age of 12 a tax credit for 10% of the lesser of $10,000 or the earned income of the spouse with the lower amount of earned income for the taxable year. The credit is denied to nonresident aliens and to taxpayers who fail to include certain identifying information on their tax returns.

Bill· SS. 673 (114th)referred

Winding Down ObamaCare Act

United States · United States Congress · 4 March 2015

Winding Down ObamaCare Act This bill amends the Public Health Service Act to require health insurers to offer at least 18 months of continuation coverage to enrollees who lose their health insurance coverage or federal premium assistance as a result of the Supreme Court's decision in King v. Burwell . Continuation coverage must be the same as an enrollee's coverage at the time of the decision, unless the health insurer modifies coverage for all similar enrollees. Individuals must elect continuation coverage within 60 days of the decision. Health insurers cannot raise premiums during the period of continuation coverage. The Department of Health and Human Services (HHS) cannot enter into a new contract with a state to provide the state with technology from the federal health insurance exchange. This bill amends the Internal Revenue Code to establish a new tax credit for individuals with continuation coverage that is equal to 65% of the amount paid for continuation coverage, with the percentage decreasing by 5% each month after six months. The Department of the Treasury must pay advance payments on the tax credit. This bill amends title XIX (Medicaid) of the Social Security Act to prohibit HHS from waiving state Medicaid plan requirements in order to allow a state to undertake a demonstration project unless HHS establishes project spending limits that are reviewed by actuaries.

Bill· SS. 661 (114th)referred

Helping Working Families Afford Child Care Act

United States · United States Congress · 4 March 2015

Helping Working Families Afford Child Care Act Amends the Internal Revenue Code, with respect to the tax credit for employment-related expenses incurred for the care of a taxpayer's dependent, to: (1) increase to $110,000, the adjusted gross income threshold level above which such credit is incrementally reduced; (2) increase the dollar limit on the allowable amount of such credit; (3) allow an inflation adjustment to the threshold amount and the maximum credit amounts, beginning after 2016; and (4) make such credit refundable.

Bill· HRH.R. 1298 (114th)referred

No Amnesty Tax Refunds For Illegals Act

United States · United States Congress · 4 March 2015

No Amnesty Tax Refunds for Illegals Act Amends the Internal Revenue Code to deny the earned income tax credit to a taxpayer to whom a social security number was issued after the close of the taxable year for which such credit is being claimed, unless the taxpayer can demonstrate citizenship or lawful presence in the United States and eligibility for such social security number in such taxable year. Requires tax return preparers to obtain from such a taxpayer social security and immigration status information relating to eligibility for such credit. Requires the Social Security Administration to maintain records of each social security account number issued to any individual who receives a grant of deferred action on removal pursuant to current Department of Homeland Security guidelines.

Bill· HRH.R. 1286 (114th)referred

Child Tax Credit Permanency Act of 2015

United States · United States Congress · 4 March 2015

Child Tax Credit Permanency Act of 2015 This bill amends the Internal Revenue Code, with respect to the child tax credit, to: (1) adjust the earned income threshold for determining the amount of the refundable portion of such credit, and (2) provide for an inflation adjustment to the $1,000 credit amount for calendar years after 2013.

Bill· HRH.R. 1333 (114th)referred

Child Tax Credit Integrity Preservation Act of 2015

United States · United States Congress · 4 March 2015

Child Tax Credit Integrity Preservation Act of 2015 Amends the Internal Revenue Code to expand the identification requirement for the child tax credit to require taxpayers to provide a valid identification number (i.e., a Social Security account number issued by the Social Security Administration) on their tax returns in addition to the name and identification number of each qualifying child.

Bill· HRH.R. 1328 (114th)referred

Denying Amnesty Bonuses Act

United States · United States Congress · 4 March 2015

Denying Amnesty Bonuses Act This bill amends the Internal Revenue Code to deny the earned income tax credit to a taxpayer or a taxpayer's spouse who, in any taxable year, received temporary deportation relief and work authorization in accordance with any program not specifically established by Congress.

Bill· HRH.R. 1285 (114th)referred

Eliminating the Hidden Student Loan Tax Act

United States · United States Congress · 4 March 2015

Eliminating the Hidden Student Loan Tax Act Expresses the sense of Congress that no origination fees should be charged on any future loans under the William D. Ford Federal Direct Loan program. (Origination fees are the fees lenders charge for processing new loan applications.) Amends title IV (Student Assistance) of the Higher Education Act of 1965 to repeal the Secretary of Education's authority to charge an origination fee on a Direct Loan first disbursed, or, in the case of a Direct Consolidation Loan, for which an application is received, on or after July 1, 2015.

Bill· HRH.R. 1280 (114th)referred

Skills Connection Act

United States · United States Congress · 4 March 2015

Skills Connection Act Directs the Secretary of Labor to create a searchable and publicly available database containing a registry of industry-recognized credentials, a skills database, and a jobs bank to enable programs that lead to such credentials to receive priority under: youth workforce investment programs, statewide employment and training programs, career and technical programs, and training programs for Trade Adjustment Assistance workers. Makes funds available from amounts appropriated for each fiscal year for the Workforce Innovation Fund for the costs of carrying out this Act.

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