Taxation

Law Enforcement Officers Equity Act

United States · United States Congress · 1 March 2005

Law Enforcement Officers Equity Act - Redefines the term "law enforcement officer" under provisions of the Federal Employees Retirement System (FERS) and the Civil Service Retirement System (CSRS) to include: (1) Federal employees not otherwise covered by such term whose duties include the investigation or apprehension of suspected or convicted individuals and who are authorized to carry a firearm; and (2) such employees of the Internal Revenue Service whose duties are primarily the collection of delinquent taxes and the securing of delinquent returns. Requires that such service which is performed by an incumbent law enforcement officer be treated: (1) on or after the enactment date of this Act, for all purposes, as service performed as a law enforcement officer, irrespective of how such service is treated under the following; and (2) before, on, or after such date, for purposes of CSRS and FERS, as service performed as such an officer, but only if an appropriate written election is submitted to the Office of Personnel Management five years after such date or before separation from Government service, whichever is earlier. Provides that nothing under current law respecting mandatory separation from Government service under CSRS or FERS shall cause the involuntary separation of an officer before the end of the three-year period beginning on such date.

Student Loan Interest Full Deductibility Act

United States · United States Congress · 1 March 2005

Student Loan Interest Full Deductibility Act - Amends the Internal Revenue Code to repeal the current dollar limitations on the tax deduction of interest on education loans.

Prohibition on United Nations Taxation Act of 2005

United States · United States Congress · 1 March 2005

Prohibition on United Nations Taxation Act of 2005 - Prohibits the United States from paying any voluntary or assessed contribution to the United Nations (UN) or any of its agencies (including the United Nations Development Program) if the UN attempts to impose or advocates the imposition of any tax or fee on any U.S. person, or attempts to borrow funds from the International Bank for Reconstruction and Development (World Bank), the International Monetary Fund (IMF), or any other similar or regional international financial institution.

A bill to amend the Internal Revenue Code of 1986 to exclude from gross income the gain from the sale of a principal residence by certain employees of the intelligence community.

United States · United States Congress · 28 February 2005

Amends the Internal Revenue Code to allow certain employees of the intelligence community to exclude from their gross income the gain from the sale of their principal residences without regard to otherwise applicable five-year residential use and holding requirements.

Crosby-Puller Combat Wounds Compensation Act

United States · United States Congress · 18 February 2005

Crosby-Puller Combat Wounds Compensation Act - Requires a member of the Armed Forces who is wounded or otherwise injured while serving in a combat zone for which special pay is authorized to be paid monthly military pay, during the period in which the member recovers from such wound or injury, that is at least equal to the monthly pay received by the member immediately before receiving the wound or injury. Makes such requirement effective for pay periods beginning on or after September 11, 2001. Amends the Internal Revenue Code to continue during such recovery period the combat zone special pay income tax exclusion. Makes such requirement effective for months beginning on or after the above date.

Strengthening America's Armed Forces and Military Family Bill of Rights Act

United States · United States Congress · 18 February 2005

Strengthening America's Armed Forces and Military Family Bill of Rights Act - Increases Army and Marine Corps end strengths for FY 2005 and thereafter. Makes members of the Selected Reserve and the Individual Ready Reserve eligible for either the Prime or Standard option of the TRICARE Program (a Department of Defense managed health care program), allowing for either self-coverage or self-and-family coverage. Directs the Secretary of the military department concerned to pay the applicable premium to continue in force any qualified health plan coverage for a reserve member (and his or her dependents) while the member is serving on active duty pursuant to a call or order issued during a war or national emergency declared by the President or Congress. Requires the continuation of COBRA coverage during such period. National Reservist Enterprise Transition and Sustainability Act of 2005 - Amends the Small Business Act to direct the Administrator of the Small Business Administration (SBA) to establish a program to provide business planning assistance to small businesses owned and operated by members of the National Guard and Reserve. Authorizes SBA: (1) loans to new veteran entrepreneurs; and (2) grant assistance for military reservists' small businesses. Amends the Internal Revenue Code to provide a reserve component employment credit equal to the sum of the employment credit with respect to all qualified employees of the taxpayer and the self-employment credit of a qualified self-employed taxpayer. Disallows the credit for failure to comply with reserve member employment or reemployment rights, or when a reserve member is called or ordered to active duty for training. Authorizes a taxpayer to designate overpayments of income tax for payment into the the American Military Family Relief Fund (established herein), to be used to make distributions to individuals and family of members who serve or have served in the Armed Forces for needs not met by other laws or programs. Authorizes penalty-free withdrawals from retirement plans for individuals called or ordered to certain active duty. Increases the military death gratuity from $12,000 to $250,000. Continues for 365 (currently 180) days the basic allowance for housing for dependents of members who die while on active duty. Directs the Secretary of Veterans Affairs to employ at least one psychiatrist and a complimentary clinical team at each Department of Veterans Affairs medical center to provide post-traumatic stress disorder treatment for veterans of service in Afghanistan and Iraq and the War on Terrorism.

THE PRESIDENT'S FISCAL YEAR 2006 BUDGET REQUEST FOR THE SMALL BUSINESS ADMINISTRATION

United States · United States Senate · 17 February 2005

A REVIEW OF THE ADMINISTRATION'S FISCAL YEAR 2006 HEALTH CARE PRIORITIES

United States · United States House of Representatives · 17 February 2005

INTERNATIONAL RELATIONS BUDGET FOR FISCAL YEAR 2006

United States · United States House of Representatives · 17 February 2005

NASA'S FISCAL YEAR 2006 BUDGET PROPOSAL

United States · United States House of Representatives · 17 February 2005

PRESIDENT'S FISCAL YEAR 2006 BUDGET FOR THE U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES

United States · United States House of Representatives · 17 February 2005

DEPARTMENTS OF VETERANS AFFAIRS AND HOUSING AND URBAN DEVELOPMENT AND INDEPENDENT AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2006

United States · United States Senate · 17 February 2005

DEPARTMENTS OF COMMERCE, JUSTICE, SCIENCE, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2006

United States · United States Senate · 17 February 2005

Build America Bonds Act of 2005

United States · United States Congress · 17 February 2005

Build America Bonds Act of 2005 - Amends the Internal Revenue Code to allow an income tax credit to a taxpayer holding a Build America bond on one of its credit allowance dates. Defines a Build America bond as any bond issued by the Transportation Finance Corporation as part of an issue if the net spendable proceeds from the sale of such issue are to be used for expenditures incurred for any qualified project, or for deposit in the Build America Trust Account for repayment of Build America bonds at maturity. Defines: (1) qualified project as any qualified highway project and qualified public transportation project proposed by one or more States and approved by the Transportation Finance Corporation; and (2) qualified highway project as any project of regional or national significance, freight intermodal connector project, multistate corridor program, and border planning and capacity improvement program. Establishes the nonprofit Transportation Finance Corporation to: (1) issue Build America bonds for the financing of qualified projects; (2) establish and operate the Build America Trust Account; (3) leverage resources and stimulate public and private investment in transportation infrastructure; and (4) perform any other function the sole purpose of which is to carry out the financing of qualified projects through Build America bonds.

Motorsports Fairness and Permanency Act of 2005

United States · United States Congress · 17 February 2005

Motorsports Fairness and Permanency Act of 2005 - Amends the Internal Revenue Code to make permanent the classification, for depreciation purposes, of any motorsports entertainment complex as seven year property.

Sportfishing and Recreational Boating Safety Act of 2005

United States · United States Congress · 17 February 2005

Sport Fishing and Recreational Boating Safety Act of 2005 - Amends the Dingell-Johnson Sport Fish Restoration Act to provide for distribution of FY 2006 through 2020 appropriations for certain fish restoration and management projects, including for the multistate conservation grant program. Amends the Internal Revenue Code to require transfer to the land and water conservation fund of the equivalent of certain motorboat fuel taxes received into the Highway Trust Fund. Establishes the Sport Fish Restoration and Boating Trust Fund (effectively merging the Sport Fish Restoration Account and the Boat Safety Account of the Aquatic Resources Trust Fund). Transfers any excess motorboat fuel taxes not transferred to the land and water conservation fund into such Fund. Authorizes for FY 2006 through 2010 certain expenditures from the Sport Fish Restoration and Boating Trust Fund, including for aid to States for fish restoration and management projects. Amends the Clean Vessel Act of 1992, with respect to grants for State marine sanitation device pumpout station programs, to repeal the mandatory priority consideration given to grant applications that, in coastal States, propose constructing and renovating pumpout stations and waste reception facilities in accordance with a coastal State's approved plan. Amends Federal shipping law to increase from one-half to 75 percent the maximum percentage of a State's total cost for its recreational boating safety program represented by the Federal allocation the State receives. Extends the availability of such allocation from two years to three years. Requires a reduction of such allocation if the State's expenditures for the program for the previous fiscal year is below the average expenditures for the three preceding fiscal years (failure of maintenance of effort).

Death Tax Repeal Permanency Act of 2005

United States · United States Congress · 17 February 2005

Death Tax Repeal Permanency Act of 2005 - Provides that the sunset provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (i.e., December 31, 2010) shall not apply to the repeal of the Federal estate tax and generation-skipping transfer tax (thus making such repeal permanent).

Sportfishing and Boating Equity Act of 2005

United States · United States Congress · 17 February 2005

Sportfishing and Boating Equity Act of 2005 - Amends the Internal Revenue Code to require the transfer of all motor fuel excise taxes attributable to motorboat and small engine fuels into the Aquatic Resources Trust Fund.

Military Reserve Mobilization Income Security Act of 2005

United States · United States Congress · 17 February 2005

Military Reserve Mobilization Income Security Act of 2005 - Amends the Internal Revenue Code to allow members of the National Guard or the Ready Reserve who have been activated for military duty a refundable income tax credit for the lesser of: (1) the excess of such reservist's daily civilian compensation over the reservist's daily military pay while on active duty or full-time National Guard duty; or (2) $54.80 per day. Includes the amount of such credit in the reservist's gross income.

A bill to amend the Internal Revenue Code of 1986 to modify the treatment of qualified restaurant property as 15-year property for purposes of the depreciation deduction.

United States · United States Congress · 17 February 2005

Amends the Internal Revenue Code to make permanent the 15-year recovery period for purposes of the tax deduction for depreciation of qualified restaurant property. Revises the term "qualified restaurant property" to include existing buildings as well as improvements to buildings.

Citizen Involvement in Campaigns Act of 2005

United States · United States Congress · 17 February 2005

Citizen Involvement in Campaigns Act of 2005 - Amends the Internal Revenue Code to allow: (1) a $200 tax credit ($400 for joint returns) for contributions to a candidate for Federal elective public office or to the national committee of a national political party; and (2) a tax deduction (available to taxpayers who do not itemize deductions) for such political contributions up to $600 ($1,200 for joint returns).

SERVE Act of 2005

United States · United States Congress · 17 February 2005

Supporting Emergency Responders Volunteer Efforts Act of 2005 or the SERVE Act of 2005 - Amends the Internal Revenue Code to establish a $1,000 refundable tax credit for bona-fide volunteer members of a qualified volunteer fire department (an organization providing firefighting or emergency medical services). Prorates the credit for part-year active members.

More Money for College Act

United States · United States Congress · 17 February 2005

More Money for College Act - Amends the Internal Revenue Code to: (1) eliminate the dollar limitation applicable to the tax deduction for qualified tuition and related expenses; (2) deny such deduction for taxpayers with adjusted gross incomes exceeding $80,000 ($160,000 for joint returns), adjusted for inflation; and (3) make such deduction permanent.

To amend the Internal Revenue Code of 1986 to allow a deduction from gross income for uncompensated education costs incurred by veterans' survivors and dependents who are in receipt of educational assistance under chapter 35 of title 38, United States Code.

United States · United States Congress · 17 February 2005

Amends the Internal Revenue Code to allow a tax deduction from gross income (available for taxpayers who do not itemize deductions) for the uncompensated educational expenses of a spouse or child of certain deceased, permanently disabled, missing in action, or captured members of the Armed Forces.

Truth in Spending Act of 2005

United States · United States Congress · 17 February 2005

Truth in Spending Act of 2005 - Amends the Internal Revenue Code to revise disclosure requirements for tax-exempt political organizations. Requires such organizations to file monthly reports in any calendar year in which they accept a contribution or make an expenditure for an exempt function and to file a single year-end report not later than January 31 of the following calendar year. Eliminates the quarterly reporting requirement in calendar years in which a regularly scheduled election is held.

Low-Income Taxpayer Protection Act of 2005

United States · United States Congress · 17 February 2005

Low-Income Taxpayer Protection Act of 2005 - Amends the Internal Revenue Code to: (1) require the registration of income tax preparers, including tax refund anticipation loan providers, and subjects unregistered preparers and providers to a $500 per incident violation fine; (2) provide for improved taxpayer services, including, improved electronic filing services, tele-filing, terminating the debt indicator program, assisting low-income taxpayers in receiving direct deposits from the Treasury, and establishing pilot mobile tax return offices; (3) provide for demonstration grants to eligible entities (federally insured depository institutions, State agencies, Indian tribal organizations, labor organizations, and etc.) to provide tax preparation services and assistance along with establishing an account in a federally insured depository institution for individuals not having such an account; and (4) provide grants for matching funds for the development, expansion, or continuation of qualified tax preparation clinics for low-income tax payers.

Taxpayer Abuse Prevention Act

United States · United States Congress · 17 February 2005

Taxpayer Abuse Prevention Act - Amends the Internal Revenue Code to provide that advance payments of the earned income tax credit are not transferable or assignable or subject to the claims of any creditors, except outstanding claims of the Federal Government. Prohibits: (1) the collection of a debt from a debtor's Federal tax refund by means of a refund anticipation loan; and (2) mandatory arbitration as a condition of providing a refund anticipation loan. Terminates the Department of Treasury Debt Indicator Program. Excludes tax returns that have been filed subject to a refund anticipation loan from any determination of whether goals for electronic filing of tax returns have been met. Allows earned income tax credit benefits to be paid through electronic transfer accounts. Directs the Secretary of the Treasury to: (1) develop and implement a program to encourage the greater use of the advance earned income tax credit; and (2) enter into cooperative agreements with federally insured depository institutions to provide low- and moderate-income taxpayers with the option of establishing low-cost direct deposit accounts using appropriate tax forms.

Medicare Prescription Drug Cost Containment Act of 2005

United States · United States Congress · 17 February 2005

Medicare Prescription Drug Cost Containment Act of 2005 - Directs the Secretary of Health and Human Services, on the same date on which the President submits a budget to Congress, to submit to Congress a determination as to whether there is projected to be excess general revenue Medicare prescription drug funding for the fiscal year for which the budget is submitted. States that, if there is an affirmative determination, it shall be treated as a Medicare part D (Voluntary Prescription Drug Benefit Program) funding warning in the fiscal year during which the determination is submitted to Congress. Amends Federal money and finance law, as amended by the Medicare Prescription Drug, Improvement, and Modernization Act of 2003, to direct the President to submit to Congress, within 15 days after the budget submission, proposed legislation to respond to such a Medicare part D funding warning. States that such requirement shall not apply if, during the year in which the warning is made, legislation is enacted which eliminates excess general revenue Medicare funding for the period beginning with the fiscal year for which the determination is made and ending on September 30, 2013. Expresses the sense of Congress that any such submitted legislation should be designed to eliminate excess general revenue Medicare funding for such period. Sets out the special procedures for House and Senate consideration of the President's legislative proposal in response to such a warning.

Long-Term Care Act of 2005

United States · United States Congress · 17 February 2005

Long-Term Care Act of 2005 - Amends the Internal Revenue Code to exclude from gross income distributions from an individual retirement account and other tax-exempt retirement plans used to pay long-term care insurance premiums.

SSI Extension for Elderly and Disabled Refugees Act

United States · United States Congress · 17 February 2005

SSI Extension for Elderly and Disabled Refugees Act - Amends the Personal Responsibility and Work Opportunity Reconciliation Act of 1996 to provide a two-year extension of supplemental security income (SSI) from FY 2006 through 2008 for qualified aliens (including asylees and certain Cuban and Haitian entrants). Provides that any qualified alien rendered ineligible for SSI during fiscal years before FY 2006, soley by reason of the termination of a certain seven-year period, shall be eligible for such program for an additional two-year period, if the alien meets all other SSI eligibility factors. Requires benefits to be paid prospectively over the duration of the qualified alien's renewed eligibility.

Hazardous Materials Cooperative Research Act of 2005

United States · United States Congress · 17 February 2005

Hazardous Materials Cooperative Research Act of 2005 - Authorizes the Secretary of Transportation to obligate for each fiscal year certain hazardous materials transportation funds to develop and administer a hazardous materials cooperative research program. Directs the Secretary to establish an independent governing board to select cooperative research projects and studies of hazardous materials transportation to be carried out under the program that will yield results immediately applicable to risk analysis and mitigation or that will strengthen the ability of first responders to respond to accidents involving the transportation of hazardous materials.

Motorsports Fairness and Permanency Act of 2005

United States · United States Congress · 17 February 2005

Motorsports Fairness and Permanency Act of 2005 - Amends the Internal Revenue Code to make permanent the classification, for depreciation purposes, of any motorsports entertainment complex as seven year property.

To amend the Internal Revenue Code of 1986 to modify the treatment of qualified restaurant property as 15-year property for purposes of the depreciation deduction.

United States · United States Congress · 17 February 2005

Amends the Internal Revenue Code to make permanent the 15-year recovery period for purposes of the tax deduction for depreciation of qualified restaurant property. Revises the term "qualified restaurant property" to include existing buildings as well as improvements to buildings.

Teacher Tax Credit Act of 2005

United States · United States Congress · 17 February 2005

Teacher Tax Credit Act of 2005 - Amends the Internal Revenue Code to allow an eligible educator an annual $2,000 tax credit. Defines: (1) "eligible educator" as an individual who is a kindergarten through grade 12 teacher, instructor, counselor, principal, or aide in an eligible elementary or secondary school for at least 900 hours during a school year; and (2) "eligible elementary or secondary school" as a school that is eligible for schoolwide assistance under the Elementary and Secondary Education Act of 1965.

Child Protection and Home Safety Act of 2005

United States · United States Congress · 17 February 2005

Child Protection and Home Safety Act of 2005 - Amends the Internal Revenue Code to allow a nonrefundable tax credit for up to 25 percent of the cost of a qualified residential gun safe. Defines "qualified residential gun safe" as a container not intended for the display of firearms which is specifically designed to store or safeguard firearms from unauthorized access and which meets established performance standards. Limits the amount of such credit to $250.

Public Safety and Protection Investment Act of 2005

United States · United States Congress · 17 February 2005

Public Safety and Protection Investment Act of 2005 - Amends the Internal Revenue Code to allow individual and corporate taxpayers to expense (i.e., claim a full tax deduction in the current taxable year) the costs of purchasing and installing certain qualifying security devices.

Fiscal Honesty and Accountability Act of 2005

United States · United States Congress · 17 February 2005

Fiscal Honesty and Accountability Act of 2005 - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to extend pay-as-you-go requirements through FY 2010. Extends through FY 2009 the spending limits (spending caps) for the discretionary categories in new budget authority and outlays. Amends the Congressional Budget and Impoundment Control Act of 1974 to address issues of emergency spending by requiring: (1) Committee on the Budget guidelines; (2) a separate House vote on an emergency designation; and (3) detailed reserve funds for emergencies in the President's budget request to Congress. Prescribes a procedure for adjustments in committee allocations resulting from such spending in joint budget resolutions. Amends the Congressional Budget Act of 1974 to prohibit floor amendments to amendments reported by the Committee on the Budget (or from the consideration of which the Committee has been discharged) with respect to legislation for emergency reserve funds for certain military operations. Prohibits consideration of an amendment to a joint budget resolution which changes the amount of budget authority and outlays set forth in the Congressional Budget Act of 1974 for the emergency reserve fund. Requires reports on legislation which provide new budget, spending, or credit authority, or otherwise provide an increase or decrease in revenues or tax expenditures, to include a Congressional Budget Office (CBO) projection of the cost of debt servicing (interest). Amends the Congressional Budget Act of 1974 concerning: (1) CBO cost analysis (scoring) for conference reports; (2) legislation which evades specified budget enforcement mechanisms; and (3) legislation which is unreported by committee (for purposes of budget point of order rules). Amends the Rules of the House of Representatives concerning: (1) budget compliance statements (permitting inclusion of budgetary implications); (2) requirements for budget act waivers (inclusion mandatory for bill consideration); and (3) a separate vote to waive a major budget act point of order.

To restore and make permanent the exclusion from gross income for amounts received under qualified group legal services plans and to increase the maximum amount of the exclusion.

United States · United States Congress · 17 February 2005

Amends the Internal Revenue Code to restore, make permanent, and eliminate the dollar limitation for the tax exclusion for amounts received under a qualified group legal services plan.

Rural Housing Tax Credit Act of 2005

United States · United States Congress · 17 February 2005

Rural Housing Tax Credit Act of 2005 - Amends the Internal Revenue Code to allow a nonrefundable tax credit (the lesser of ten percent of the purchase price or $5,000) for the purchase of a principal residence in a rural area by a first-time homebuyer. Limits the amount of such credit based on taxpayer modified adjusted gross income. Requires the recapture of credit amounts if a taxpayer fails to use a residence for which a tax credit is allowed as a principal residence or sells such residence within five years of purchase.

To amend the Internal Revenue Code of 1986 to treat certain publicly-traded debt issued or guaranteed by Federal, State, or local governments as qualified nonrecourse financing.

United States · United States Congress · 17 February 2005

Amends the Internal Revenue Code to qualify certain publicly-traded debt as qualified nonrecourse financing for purposes of tax rules limiting tax deductions to amounts considered at risk.

To amend the Internal Revenue Code of 1986 to expand the expensing of environmental remediation costs.

United States · United States Congress · 17 February 2005

Amends the Internal Revenue Code to: (1) make permanent provisions allowing the expensing of environmental remediation costs; (2) revise the definition of "qualified contaminated site" to include toxic as well as hazardous substances; (3) include within the definition of "hazardous or toxic substances" extremely hazardous substances, as defined by Federal law, and petroleum contaminants; and (4) eliminate the recapture of the expensing deduction upon the sale of environmental remediation property.

Death Tax Repeal Permanency Act of 2005

United States · United States Congress · 17 February 2005

Death Tax Repeal Permanency Act of 2005 - Declares that the sunset provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001, which terminate its application to estates of decedents dying, gifts made, or generation skipping transfers, after December 31, 2010, shall not in fact apply to title V of such Act, which repeals estate and generation-skipping transfer taxes. (Thus makes the repeal of such taxes permanent.)

Proposing a balanced budget amendment to the Constitution of the United States.

United States · United States Congress · 17 February 2005

Constitutional Amendment - Prohibits outlays for a fiscal year (except those for repayment of debt principal) from exceeding total receipts for that fiscal year (except those derived from borrowing) unless Congress, by a three-fifths rollcall vote of each House, authorizes a specific excess of outlays over receipts. Requires a three-fifths rollcall vote of each House to increase the public debt limit. Directs the President to submit a balanced budget to Congress annually. Prohibits any bill to increase revenue from becoming law unless approved by a majority of each House by rollcall vote. Authorizes waivers of these provisions when a declaration of war is in effect or under other specified circumstances involving military conflict. Requires the appropriate congressional committees to report implementing legislation to achieve a balanced budget without increasing the receipts or reducing the disbursements of the Federal Old-Age and Survivors Insurance Trust Fund and the Federal Disability Insurance Trust Fund to achieve that goal.

Amending the Rules of the House of Representatives to strengthen the budget process.

United States · United States Congress · 17 February 2005

Amends the Rules of the House of Representatives to: (1) require conference reports to include Congressional Budget Office cost estimates in their accompanying joint statements if such legislation provides for new budget, spending, or credit authority or otherwise provides an increase or decrease in revenues or tax expenditures; (2) prohibit consideration of such conference reports if the cost estimates are not included; (3) require roll call votes on legislation authorizing or providing new budget authority of at least $50 million; (4) repeal rule XXVII (the Gephardt Rule, relating to mandatory adjustment of the statutory limit on the public debt to conform to a budget resolution); and (5) revise rule XIII (prohibiting same-day consideration of Rules Committee reports) to extend the prohibition to the same calendar day or less than 17 hours after that. Prohibits the Rules Committee from reporting a rule or order without two-thirds of the Members voting, a quorum being present to waive the layover requirement concerning the availability of reports, the three-day layover requirement, the three-day Internet availability requirement, or the scope requirement. Prohibits consideration by the House of: (1) reported legislation until the third calendar day on which the underlying measure or matter has been made available by the Rules Committee on its Internet site; or (2) a conference report until the third calendar day on which such conference report and its joint explanatory statement have been made available on its Internet site by the standing committee of the House with subject matter jurisdiction over the underlying legislation. Requires: (1) the report that accompanies any general appropriation bill to contain a separate written justification for each earmark contained in such bill or report; and (2) each committee to report at six-month intervals to the Speaker and the minority leader on its compliance with its oversight plan. Requires such biannual reports to be made available to the public.

AN OVERVIEW OF THE FEDERAL R&D BUDGET FOR FISCAL YEAR 2006

United States · United States House of Representatives · 16 February 2005

AGENCY BUDGETS AND PRIORITIES FOR FISCAL YEAR 2006

United States · United States House of Representatives · 16 February 2005

DEPARTMENT OF VETERANS AFFAIRS BUDGET REQUEST FOR FISCAL YEAR 2006

United States · United States House of Representatives · 16 February 2005

FISCAL YEAR 2006 BUDGET

United States · United States Senate · 16 February 2005

A bill to amend the Internal Revenue Code of 1986 to expand the expensing of environmental remediation costs.

United States · United States Congress · 16 February 2005

Amends the Internal Revenue Code to: (1) make permanent provisions allowing the expensing of environmental remediation costs; (2) revise the definition of "qualified contaminated site" to include toxic as well as hazardous substances; (3) include within the definition of "hazardous or toxic substances" extremely hazardous substances, as defined by Federal law, and petroleum contaminants; and (4) eliminate the recapture of the expensing deduction upon the sale of environmental remediation property.

To provide that the income tax shall not apply for taxable years during which the taxpayer, or either spouse of a married couple, is serving in the war in Iraq.

United States · United States Congress · 16 February 2005

Exempts an individual, or either spouse of a married couple, from income tax in a year in which such individual serves for any portion of such year on active Armed Forces service in a combat zone in Iraq.