Taxation

Military Widow’s Tax Elimination Act of 2019

United States · United States Congress · 28 February 2019

Military Widow's Tax Elimination Act of 2019 This bill modifies the Department of Defense's Survivor Benefit Plan and how it operates in relation to other benefits. The plan currently provides a monthly annuity (based on a percentage of a service member's retirement pay) to an eligible beneficiary upon the death of the service member. Currently, if a surviving spouse is also entitled to dependency and indemnity compensation, the annuity paid under the plan will be reduced. The bill repeals certain provisions that require the offset of the plan annuity from amounts paid in dependency and indemnity compensation. Under current law, upon the request of the surviving spouse, the military branch concerned is authorized to pay an annuity to the service member's dependent children instead of to the surviving spouse. The bill restores the annuity to an eligible spouse who previously elected to transfer payment to a dependent child.

State Transportation Flexibility Act

United States · United States Congress · 28 February 2019

State Transportation Flexibility Act This bill provides flexibility for a state to opt out of the federal-aid highway program. Specifically, the bill requires the Department of Transportation (DOT) to implement a direct federal-aid highway program that permits a state to (1) waive its right to receive funds under the program, and (2) receive a prorated amount of taxes apportioned to the Highway Trust Fund (other than for the Mass Transit Account); sets forth responsibilities for states that elect to waive their rights, including that such states must agree to obligate or expend program amounts exclusively for projects that are eligible for surface transportation program funding; and directs DOT to implement a similar alternative funding program for public transportation programs.

Mobile Workforce State Income Tax Simplification Act of 2019

United States · United States Congress · 28 February 2019

Mobile Workforce State Income Tax Simplification Act of 201 9 This bill prohibits the wages or other remuneration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than (1) the state of the employee's residence, and (2) the state within which the employee is present and performing employment duties for more than 30 days during the calendar year. The bill exempts employers from state income tax withholding and information reporting requirements for employees not subject to income tax in the state under this bill. For the purposes of determining penalties related to an employer's state income tax withholding or reporting requirements, an employer may rely on an employee's annual determination of the time expected to be spent working in a state in the absence of fraud or collusion by such employee. For the purposes of this bill, the term "employee" excludes professional athletes; professional entertainers; production employees who perform services in connection with certain film, television, or other commercial video productions; and public figures who are persons of prominence who perform services for wages or other remuneration on a per-event basis.

BRAVE Act of 2019

United States · United States Congress · 28 February 2019

Burial Rights for America’s Veterans’ Efforts Act of 2019 or the BRAVE Act of 2019 This bill increases the amounts payable through the Department of Veterans Affairs (VA) for (1) burial and funeral expenses of veterans, and (2) such expenses in connection with a veteran's death due to a service-connected disability. The VA shall also increase such amounts each fiscal year to account for inflation.

Health Insurance Tax Relief Act of 2019

United States · United States Congress · 27 February 2019

Health Insurance Tax Relief Act of 2019 This bill delays reimposition of the annual fee on health insurers until 2022. Under current law, the annual fee for a health insurer is calculated based on the insurer's share of total premiums from the preceding year. The fee is suspended for 2019 (i.e., there is no fee based on premiums from 2018); reimposition is scheduled for 2020.

Prevent Government Shutdowns Act of 2019

United States · United States Congress · 27 February 2019

Prevent Government Shutdowns Act of 2019 This bill provides continuing appropriations to prevent a government shutdown if any of the appropriations bills for a fiscal year have not been enacted before the fiscal year begins and continuing appropriations are not in effect. The bill also limits official travel, congressional recesses or adjournments, and the consideration of legislation that is unrelated to appropriations after the beginning of a fiscal year if all of the regular appropriations bills for the year have not been enacted.

Income Verification Act

United States · United States Congress · 27 February 2019

Income Verification Act This bill directs states to use federal tax return information to verify an individual's income eligibility for the Temporary Assistance for Needy Families program, Medicaid, or the Supplemental Nutrition Assistance Program (formerly known as the food stamp program).

Import Tax Relief Act of 2019

United States · United States Congress · 27 February 2019

Import Tax Relief Act of 2019 This bill requires the President to establish a process by which certain articles imported from China may be excluded from duties. Specifically, the bill requires the creation of a process whereby U.S. entities may request that articles imported from China be excluded from duties imposed under the Trade Act of 1974. Such an exclusion must be based on a determination that the article can easily be excluded by U.S. Customs and Border Protection and that (1) the article is not commercially available outside of China or produced at a cost-competitive price, (2) a duty on the article would increase consumer prices for everyday items consumed by low- or middle-income families in the United States, or (3) the article does not directly benefit from nonmarket-based policies of China. Further, this exclusion applies retroactively to recently imported articles that would have been subject to a lower rate under this bill.

EMPOWER Act—Part 2

United States · United States Congress · 27 February 2019

Ending the Monopoly of Power Over Workplace harassment through Education and Reporting Act--Part 2 or the EMPOWER Act--Part 2 This bill modifies the tax treatment of expenses and payments related to workplace harassment and employment discrimination. The bill prohibits a tax deduction for amounts paid or incurred by the taxpayer pursuant to any judgment or award in litigation related to workplace harassment, including sexual harassment; for expenses and attorney's fees in connection with the litigation resulting in the judgment or award (other than expenses or fees paid by the workplace harassment plaintiff or claimant); or for insurance covering the defense or liability of the underlying claims in the litigation. The bill also (1) excludes from gross income amounts received in connection with a judgment, award, or settlement related to workplace harassment, including sexual harassment or other unlawful discrimination; and (2) limits the taxation of and the application of the alternative minimum tax to compensation received under a settlement or judgment for employment discrimination.

Responsible Additions and Increases to Sustain Employee Health Benefits Act of 2019

United States · United States Congress · 26 February 2019

Responsible Additions and Increases to Sustain Employee Health Benefits Act of 201 9 This bill modifies the tax exclusion for distributions from health flexible spending arrangements provided to employees under a cafeteria plan to (1) increase the annual limit on employee salary reduction contributions to $5,000, with an additional $500 for each additional employee dependent above two dependents that has not been taken into account by another person for the year; (2) revise the adjustment for inflation after 2020; and (3) allow a carryforward into the next year for unused amounts in such plans.

Recognizing the national debt as a threat to national security.

United States · United States Congress · 26 February 2019

This resolution recognizes that the national debt is a threat to national security and that deficits are unsustainable, irresponsible, and dangerous. It also commits to restoring regular order to the appropriations process and addressing the fiscal crisis faced by the United States.

A resolution recognizing the national debt as a threat to national security.

United States · United States Congress · 26 February 2019

This resolution recognizes that the national debt is a threat to national security and that deficits are unsustainable, irresponsible, and dangerous. It also commits to addressing the fiscal crisis faced by the United States.

DEPARTMENT OF THE INTERIOR, ENVIRONMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2020

United States · United States Senate · 25 February 2019

Fair Care Act of 2019

United States · United States Congress · 25 February 2019

Fair Care Act of 2019 This bill addresses the health care system, including Medicare, Medicaid, the private health insurance market, and the prescription drug approval process. The bill also revises tax provisions related to certain health care costs and establishes requirements for lawsuits involving health care provided, at least in part, through a federal program or with federal funds.

Lifelong Learning and Training Account Act of 2019

United States · United States Congress · 25 February 2019

Lifelong Learning and Training Account Act of 2019 This bill establishes tax-preferred savings accounts that may be used to pay for training expenses and will be managed by state programs known as Lifelong Learning and Training Account programs. Tax-exempt distributions from an account may be used for training that results in a recognized postsecondary credential, such as an industry-recognized certificate or certification, a license recognized by the federal government or a state, or an associate or baccalaureate degree. The bill specifies contribution limits, age restrictions, and income limits that apply to beneficiaries of the accounts. Accounts that meet the requirements are eligible to receive certain federal matching funds for contributions made by the beneficiary or an employer.

Investing in American Workers Act

United States · United States Congress · 25 February 2019

Investing in American Workers Act This bill allows a business-related tax credit for employers who increase worker training expenditures. The credit is equal to 20% of the excess of (1) the qualified training expenditures for the year, over (2) the average of the adjusted qualified training expenditures for the three previous years. If the employer had no qualified training expenditures in any one of the three previous years, the credit is equal to 10% of the adjusted qualified training expenditures for the year. The credit applies to expenditures for the training of non-highly compensated employees (annual compensation does not exceed $82,000). The training must result in the attainment of a recognized postsecondary credential and be provided through an apprenticeship program; a program of training services that is included on a list of eligible training providers that states are required to maintain under the Workforce Innovation and Opportunity Act; a program that is conducted by an area career and technical education school, a community college, or a labor organization; or a program that is sponsored and administered by an employer, industry trade association, industry or sector partnership, or labor organization. Certain small businesses and tax-exempt organizations may apply the credit against payroll taxes, subject to specified limits and requirements. Eligible small businesses may also apply the credit against the alternative minimum tax.

Hire Student Veterans Act

United States · United States Congress · 25 February 2019

Hire Student Veterans Act This bill allows a work opportunity tax credit for hiring a veteran attending an educational institution using educational assistance provided under certain programs administered by the Department of Defense or the Department of Veterans Affairs. It also modifies the minimum employment period required for veterans who qualify for the credit under this bill.

Small Business Tax Fairness and Compliance Simplification Act

United States · United States Congress · 25 February 2019

Small Business Tax Fairness and Compliance Simplification Act This bill expands the tax credit for a portion of the employer-paid Social Security taxes for employee cash tips to include beauty service establishments. (Under current law, the credit is limited to tips received for providing, serving, or delivering food or beverages.) The credit applies to tips received in connection with providing beauty services to a customer or client if tipping employees who provide the service is customary. "Beauty services" include barbering and hair care, nail care, esthetics, and body and spa treatments. The bill also (1) establishes an employer tip reporting safe harbor for beauty service establishments, and (2) specifies reporting requirements for income received from renting space to individuals who provide beauty services. The employer tip reporting safe harbor for beauty service establishments provides an exemption from certain Internal Revenue Service tip examinations for employers who meet certain requirements for educational programs, reporting procedures, compliance with tax law, and recordkeeping.

End Federal Shutdowns Act of 2019

United States · United States Congress · 25 February 2019

End Federal Shutdowns Act of 201 9 This bill provides specified continuing appropriations to prevent a government shutdown if any regular appropriations bill for a fiscal year has not been enacted or a joint resolution making continuing appropriations is not in effect after the fiscal year begins. The appropriations are provided to continue to fund authorized projects and activities for which funds were provided in the preceding fiscal year.

Proposing an amendment to the Constitution of the United States to repeal the sixteenth article of amendment.

United States · United States Congress · 22 February 2019

Constitutional Amendment This joint resolution proposes a constitutional amendment repealing the Sixteenth Amendment to the Constitution (authorizing taxation of income).

Supporting the Local Radio Freedom Act.

United States · United States Congress · 19 February 2019

This concurrent resolution 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.

Taxpayer Penalty Protection Act of 2019

United States · United States Congress · 15 February 2019

Taxpayer Penalty Protection Act of 2019 This bill reduces the amount of estimated income tax that certain taxpayers are required to pay for 2018. Presently, a penalty applies if taxpayers do not use either withholding or estimated tax payments to make a required annual payment before the end of the year. The required payment is the lesser of 90% of the tax for the taxable year or a specified percentage of the preceding year's tax. For 2018, the bill reduces the percentage of the preceding year's tax from 100% to 80%. For taxpayers with adjusted gross incomes for the preceding year that exceed $150,000, the bill reduces the percentage from 110% to 100%.

Law Enforcement Protection Act of 2019

United States · United States Congress · 15 February 2019

Law Enforcement Protection Act of 2019 This bill includes armor-piercing, concealable weapons in the definition of firearm under the National Firearms Act.

Restore Our Parks Act

United States · United States Congress · 14 February 2019

Restore Our Parks Act This bill (1) establishes the National Park Service Legacy Restoration Fund, and (2) requires 50% of all energy development revenues for FY2019-FY2023 to be deposited into such fund. Amounts deposited in the fund must not exceed $1.3 billion for any fiscal year and must be used for meeting the priority deferred maintenance needs of the National Park Service.

Cost-of-Living Refund Act of 2019

United States · United States Congress · 14 February 2019

Cost-of-Living Refund Act of 2019 This bill modifies the earned income tax credit to (1) increase its credit percentage and modify the phaseout amount, (2) include for purposes of the credit certain qualifying dependents and students, and (3) set forth requirements for advance payments of the credit.

Social Security Fairness Act

United States · United States Congress · 14 February 2019

Social Security Fairness Act This bill repeals provisions that reduce Social Security benefits for individuals who receive other benefits, such as a pension from a state or local government job. The bill eliminates the government pension offset , which in various instances reduces Social Security survivors' benefits for spouses, widows, and widowers who also receives government pensions of their own. The bill also eliminates the windfall elimination provision , which in some instances reduces Social Security benefits for individuals who also receive a pension or disability benefit from an employer that did not withhold Social Security taxes.

Equal Dignity for Married Taxpayers Act of 2019

United States · United States Congress · 14 February 2019

Equal Dignity for Married Taxpayers Act of 201 9 This bill modifies several tax provisions that refer to married couples to make the provisions equally applicable to legally married same-sex couples.

Responsible Additions and Increases to Sustain Employee Health Benefits Act of 2019

United States · United States Congress · 14 February 2019

Responsible Additions and Increases to Sustain Employee Health Benefits Act of 201 9 This bill modifies the tax exclusion for distributions from health flexible spending arrangements provided to employees under a cafeteria plan to (1) increase the annual limit on employee salary reduction contributions to $5,000, with an additional $500 for each additional employee dependent above two dependents that has not been taken into account by another person for the year; (2) revise the adjustment for inflation after 2019; and (3) allow a carryforward into the next year for unused amounts in such plans.

Stop the Tax Hike on Charities and Places of Worship Act

United States · United States Congress · 14 February 2019

Stop the Tax Hike on Charities and Places of Worship Act This bill modifies the requirements for determining the unrelated business taxable income of tax-exempt organizations. The bill repeals a provision that requires unrelated business taxable income to be increased by the amount of expenses paid or incurred by a tax-exempt organization for certain fringe benefits for which a tax deduction is not allowed, including benefits relating to transportation, parking, or an on-premises athletic facility. The bill also increases the corporate income tax rate from 21% to 22%.

A bill to waive the penalty for withdrawals from retirement plans for certain Federal employees and contractors affected by a lapse in appropriations, and for other purposes.

United States · United States Congress · 14 February 2019

This bill allows certain employees who are not paid during a lapse in federal appropriations to make penalty-free withdrawals from retirement accounts. The bill applies to employees of the federal government, federal contractors, federal grantees, and the District of Columbia.

A concurrent resolution supporting the Local Radio Freedom Act.

United States · United States Congress · 14 February 2019

This concurrent resolution 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.

Expanding Penalty Free Withdrawal Act of 2019

United States · United States Congress · 14 February 2019

Expanding Penalty Free Withdrawal Act of 2019 This bill expands the exceptions in the Internal Revenue Code that permit penalty-free distributions to unemployed individuals from retirement plans. The 10% additional tax on early distributions from retirement plans does not apply to an individual after separation from employment if (1) the individual has received federal or state unemployment compensation for 26 consecutive weeks or, if less, the maximum period available under state law; and (2) the distributions are made during the year or the succeeding year in which the compensation is paid. The exception is limited to the lesser of (1) $50,000 from all plans of the individual over a one-year period, or (2) the greater of $10,000 or one-half of the fair market value of the individual's retirement plans and the nonforfeitable portion of the individual's defined contribution plans. The exception does not apply to distributions that are (1) included in the existing exception for distributions to unemployed individuals for health insurance premiums, or (2) are made after the individual has been employed for at least 60 days after the separation.

Employee Profit-Sharing Encouragement Act of 2019

United States · United States Congress · 14 February 2019

Employee Profit-Sharing Encouragement Act of 2019 This bill denies certain employers a tax deduction for the compensation of highly compensated individuals unless the employer makes profit-sharing distributions to employees during the year.

Student Job Protection Act of 2019

United States · United States Congress · 14 February 2019

Student Job Protection Act of 201 9 This bill excludes certain student workers from being taken into account to determine an institution of higher education's employer health care shared responsibility under the Patient Protection and Affordable Care Act. Specifically, the bill excludes individuals who are employed by the institution of higher education and carrying a full-time academic workload at the institution.

First Responder Medical Device Tax Relief Act

United States · United States Congress · 14 February 2019

First Responder Medical Device Tax Relief Act This bill exempts a qualified emergency medical device from the excise tax on medical devices. The bill defines "qualified emergency medical device" as a medical device furnished by first responders or ambulance services in providing out-of-hospital or pre-hospital care, or transport to a medical care facility, for individuals with illnesses, injuries, or other medical emergencies or in need of medical transport, extrication, or evacuation.

No More Shutdowns Act

United States · United States Congress · 14 February 2019

No More Shutdowns Act This bill provides continuing appropriations to prevent a government shutdown if any appropriations measure for a fiscal year has not been enacted before a fiscal year begins or a joint resolution making continuing appropriations is not in effect. The bill provides the appropriations to continue programs, projects, and activities for which funds were provided in the preceding fiscal year. The bill funds the programs at the rate of operations that was provided for the prior fiscal year with an increase for inflation.

National Firearms Amendments Act of 2019

United States · United States Congress · 14 February 2019

National Firearms Amendments Act of 2019 This bill includes within the definition of firearm under the National Firearms Act a semiautomatic rifle or shotgun that has the capacity to accept a detachable ammunition feeding device.

To amend the Internal Revenue Code of 1986 to extend the charitable deduction to all taxpayers regardless of whether a taxpayer itemizes deductions in order to encourage and increase charitable giving.

United States · United States Congress · 14 February 2019

This bill allows all taxpayers to claim a tax deduction for charitable contributions whether or not they itemize their deductions or claim a standard deduction.

Public Buildings Renewal Act of 2019

United States · United States Congress · 14 February 2019

Public Buildings Renewal Act of 201 9 This bill allows tax-exempt financing of certain government-owned buildings by expanding the definition of "exempt facility bond" to include bonds used for qualified government buildings. A qualified government building is a government-owned building or facility that consists of one or more of the following an elementary or secondary school; facilities of a state college or university used for educational purposes; a public library; a court; hospital, health care, laboratory, or research facilities; public safety facilities; or offices for government employees. The bill excludes buildings or facilities that include specified recreational equipment or are used for the primary purpose of providing retail food and beverage services, recreation, or entertainment. The bill establishes (1) a $5 billion limit on the amount of tax-exempt financing which may be provided for government buildings, and (2) procedures for allocating and applying for the financing. The bill exempts the bonds for government buildings from the volume cap on private activity bonds.

Equal Dignity for Married Taxpayers Act of 2019

United States · United States Congress · 14 February 2019

Equal Dignity for Married Taxpayers Act of 201 9 This bill modifies several tax provisions that refer to married couples to make the provisions equally applicable to legally married same-sex couples.

Volunteer Responder Incentive Protection Act of 2019

United States · United States Congress · 14 February 2019

Volunteer Responder Incentive Protection Act of 201 9 This bill modifies the tax exclusion for tax benefits and qualified payments provided to volunteer firefighters and emergency medical providers by a state or local government to (1) increase the dollar limitation for qualified payments, and (2) make the tax exclusion permanent. (Under current law, the exclusion expired at the end of 2010.)

Restore Our Parks and Public Lands Act

United States · United States Congress · 14 February 2019

Restore Our Parks and Public Lands Act This bill establishes the National Park Service and Public Lands Legacy Restoration Fund into which, through FY2024, there shall be deposited an amount equal to 50% of all energy development revenues due to the federal government from oil, gas, coal, or alternative or renewable energy development on federal lands and waters. Deposited amounts must not exceed $1.3 billion for any fiscal year. From such amounts 80% shall be allocated to the National Park Service for high-priority deferred maintenance projects, ensuring parity between transportation and nontransportation projects; 10% shall be for the national wildlife refuge system maintenance backlog; 5% shall be for the public access and recreation backlog on public lands; and 5% shall be for school construction and deferred maintenance backlogs. The Department of the Interior must submit to Congress, with the President's annual budget submission, a list of projects receiving allocations from the fund and a description of each such project. Interior, and other specified agencies, may accept cash or in-kind donations that advance efforts to reduce maintenance backlogs and encourage public-private partnerships.

Target Practice and Marksmanship Training Support Act

United States · United States Congress · 14 February 2019

Target Practice and Marksmanship Training Support Act This bill allows a state to use federal funds to cover a higher percentage of the costs for the construction and expansion of public target ranges. Specifically, a state may use specified federal grant funds to pay up to 90% of such costs (rather than 75%, as under current law). Additionally, amounts provided for these purposes shall remain available for five fiscal years (rather than two, as under current law).

Stop the Tax Hike on Charities and Places of Worship Act

United States · United States Congress · 14 February 2019

Stop the Tax Hike on Charities and Places of Worship Act This bill modifies the requirements for determining the unrelated business taxable income of tax-exempt organizations. The bill repeals a provision that requires unrelated business taxable income to be increased by the amount of expenses paid or incurred by a tax-exempt organization for certain fringe benefits for which a tax deduction is not allowed, including benefits relating to transportation, parking, or an on-premises athletic facility. The bill also increases the corporate income tax rate from 21% to 21.03%.

Clyde-Hirsch-Sowers RESPECT Act

United States · United States Congress · 14 February 2019

Clyde-Hirsch-Sowers RESPECT Act or the Restraining Excessive Seizure of Property through the Exploitation of Civil Asset Forfeiture Tools Act This bill revises the authority and procedures that the Internal Revenue Service (IRS) uses to seize property that has been structured to avoid Bank Secrecy Act (BSA) reporting requirements. The IRS may only seize property it suspects has been structured to avoid BSA reporting requirements if the property was derived from an illegal source or the funds were structured to conceal the violation of a criminal law or regulation other than structuring transactions to evade BSA reporting requirements. Within 30 days of seizing property, the IRS must (1) make a good faith effort to find all owners of the property, and (2) notify the owners of the post-seizure hearing rights established by this bill. The IRS may apply to a court for one 30-day extension of the notice requirement if it can establish probable cause of an imminent threat to national security or personal safety. If the owner requests a court hearing within 30 days after notice is provided, the property must be returned unless the court holds a hearing within 30 days after notice is provided and finds that there is probable cause to believe that the property was derived from an illegal source or the funds were structured to conceal the violation of a criminal law or regulation other than a structuring violation. For tax purposes, the bill excludes from gross income any interest received from the federal government with respect to an action to recover property seized by the IRS pursuant to a claimed violation of the structuring provisions of the BSA.

Providing for consideration of the conference report to accompany the joint resolution (H.J. Res. 31) making further continuing appropriations for the Department of Homeland Security for fiscal year 2019, and for other purposes, and providing for proceedings during the period from February 15, 2019, through February 22, 2019.

United States · United States Congress · 14 February 2019

This resolution sets forth the rule for consideration of the conference report on H.J.Res. 31 (FY2019 Department of Homeland Security appropriations).

Social Security Expansion Act

United States · United States Congress · 13 February 2019

Social Security Expansion Act This bill increases benefits and certain taxes related to Old-Age, Survivors, and Disability Insurance. Changes to benefits include (1) increasing the primary insurance amount for certain beneficiaries; (2) revising the method of calculating cost-of-living adjustments; (3) establishing a new minimum benefit for certain low earners; and (4) allowing certain children of retired, deceased, or disabled workers to receive benefits until age 22 if they are a full-time students. Changes to taxes include increasing the net investment income tax for certain taxpayers and extending payroll taxes on wages, salaries, and self-employment earnings to income above $250,000. Under current law, the maximum amount subject to the Social Security payroll tax is $132,900 for 2019. The bill also combines the existing Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund into a single Social Security Trust Fund.

Jobs for Veterans Act of 2019

United States · United States Congress · 13 February 2019

Jobs for Veterans Act of 2019 This bill allows an increased work opportunity tax credit for employers who hire veterans who have been certified as discharged or released from active duty in the Armed Forces after September 11, 2001, and who begin working for the employer after December 31, 2019, and before January 1, 2024. This increased credit is in addition to any work opportunity tax credit allowed to a veteran with a service-connected disability.

Law Enforcement Officers Equity Act

United States · United States Congress · 13 February 2019

Law Enforcement Officers Equity Act This bill expands the definition of law enforcement officer under provisions of the Federal Employees Retirement System (FERS) and the Civil Service Retirement System (CSRS) to include (1) federal employees whose duties encompass the investigation or apprehension of suspected or convicted criminals and who are authorized to carry a firearm; (2) Internal Revenue Service employees whose duties are primarily the collection of delinquent taxes and the securing of delinquent returns; (3) U.S. Postal Inspection Service employees; (4) Department of Veterans Affairs police officers; and (5) certain U.S. Customs and Border Protection employees who are seized-property specialists with duties relating to custody, management, and disposition of seized and forfeited property. The bill deems service performed by an incumbent law enforcement officer on or after the enactment date of this bill to be service performed as a law enforcement officer for retirement purposes. The past service of such incumbents shall be treated as service performed by a law enforcement officer for retirement purposes only if a written election is submitted to the Office of Personnel Management within five years after the enactment of this bill or before separation from government service, whichever is earlier. An incumbent who makes an election before the enactment of this bill may pay a deposit into the Civil Service Retirement and Disability Fund to cover prior service. A law enforcement officer shall not be subject to mandatory separation during the three-year period beginning on the enactment of this bill.

Graduate Student Savings Act of 2019

United States · United States Congress · 13 February 2019

Graduate Student Savings Act of 201 9 This bill allows funds paid to an individual to aid in the pursuit of graduate or postdoctoral study or research to be saved in an Individual Retirement Account (IRA). The bill permits the funds to be considered compensation for purposes of current law provisions that limit annual deductible IRA contributions to the lesser of (1) the deductible amount permitted under current law, or (2) the compensation includible in the individual's gross income for the year.