Taxation

Tax Credit for Early Educators Act of 2013

United States · United States Congress · 4 March 2013

Tax Credit for Early Educators Act of 2013 - Amends the Internal Revenue Code to: (1) allow an individual taxpayer who is employed in a position involving regular contact with students in an early childhood school or education program and whose position involves the formulation or implementation of educational programs for such school or program a $3,000 tax credit, adjusted for inflation after 2013; (2) extend until 2018 the tax deduction for certain expenses of eligible educators (currently, elementary and secondary school teachers) and expand the definition of "eligible educators" to include teachers, instructors, counselors, or aides in a preschool or early childhood program; and (3) eliminate the income-based reduction in the tax credit for employer-provided dependent care services (thus allowing a full 35% tax credit for employment-related expenses incurred for the care of a dependent).  

Sequester for Congressional Pay and Accountability Act

United States · United States Congress · 4 March 2013

Sequester for Congressional Pay and Accountability Act - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to reduce the pay of each Member of Congress by the greatest percentage by which the pay of any federal employee is reduced as a result of a furlough relating to the sequestration order for that furlough period. Defines "furlough period" as each period: beginning on the effective date of the first furlough of any federal employee relating to a sequestration order issued under the Gramm-Rudman-Hollings Act, and ending on the last day of the fiscal year to which the sequestration order applies.

Consolidated and Further Continuing Appropriations Act, 2013

United States · United States Congress · 4 March 2013

Department of Defense, Military Construction and Veterans Affairs, and Full-Year Continuing Appropriations Act, 2013 - Department of Defense Appropriations Act, 2013 - Appropriates funds for FY2013 to the Department of Defense (DOD) for: (1) military personnel; (2) operation and maintenance, including for the United States Court of Appeals for the Armed Forces, environmental restoration, overseas humanitarian, disaster, and civic aid, former Soviet Union cooperative threat reduction, and the Department of Defense Acquisition Workforce Development Fund; (3) procurement, including for aircraft, missiles, weapons, tracked combat vehicles, ammunition, shipbuilding and conversion, and purchases under the Defense Production Act of 1950; (4) research, development, test, and evaluation (RDT&E); (5) Defense Working Capital Funds and the National Defense Sealift Fund; (6) the Defense Health Program; (7) chemical agents and munitions destruction; (8) drug interdiction and counter-drug activities; (9) the Office of the Inspector General; (10) the Central Intelligence Agency Retirement and Disability System Fund; (11) the Intelligence Community Management Account; and (12) overseas contingency operations, including regular, reserve, and National Guard personnel, operation and maintenance, the Overseas Contingency Operations Transfer Fund, the Afghanistan Infrastructure Fund, the Afghanistan Security Forces Fund, procurement, RDT&E, and the Joint Improvised Explosive Device Defeat Fund. Specifies authorized, restricted, and prohibited uses of appropriated funds. Rescinds specified funds from various accounts under prior defense appropriations Acts. Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2013 - Appropriates funds for FY2013 for DOD for: (1) military construction for the Army, Navy and Marine Corps, and Air Force (military departments), DOD, the Army and Air National Guard, and the Army, Navy, and Air Force reserves; (2) the North Atlantic Treaty Organization (NATO) Security Investment Program; (3) family housing construction and related operation and maintenance for the military departments and DOD; (4) the Department of Defense Family Housing Improvement Fund; (5) DOD chemical demilitarization construction; and (6) the Department of Defense Base Closure Accounts of 1990 and 2005. Appropriates funds for the Department of Veterans Affairs (VA) for: (1) the Veterans Benefits Administration; (2) readjustment benefits; (3) veterans insurance and indemnities; (4) the Veterans Housing Benefit Program Fund; (5) the Vocational Rehabilitation Loans Program; (6) the Native American Veteran Housing Loan Program; (7) the Veterans Health Administration; (8) the National Cemetery Administration; (9) the Office of Inspector General; (10) construction for major and minor projects; and (11) grants for the construction of extended care facilities and veterans cemeteries. Appropriates funds for: (1) the American Battle Monuments Commission, (2) the U.S. Court of Appeals for Veterans Claims, (3) DOD cemeterial expenses, (4) the Armed Forces Retirement Home, and (5) overseas contingency operations for military construction for the Navy and Marine Corps. Specifies restrictions and authorities regarding the use of funds appropriated in this Act. Full-Year Continuing Appropriations Act, 2013 - Makes continuing appropriations for FY2013. Appropriates amounts for continuing operations, projects, or activities which were conducted in FY2012 and for which appropriations, funds, or other authority were made available in: (1) the Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2012; (2) the Commerce, Justice, Science, and Related Agencies Appropriations Act, 2012; (3) the Energy and Water Development and Related Agencies Appropriations Act, 2012; (4) the Financial Services and General Government Appropriations Act, 2012; (5) the Department of Homeland Security Appropriations Act, 2012; (6) the Department of the Interior, Environment, and Related Agencies Appropriations Act, 2012; (7) the Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2012; (8) the Legislative Branch Appropriations Act, 2012; (9) the Department of State, Foreign Operations, and Related Programs Appropriations Act, 2012; (10) the Transportation, Housing and Urban Development, and Related Agencies Appropriations Act, 2012; and (11) the Disaster Relief Appropriations Act, 2012. Establishes levels of funding for FY2013 for departments and agencies included under such Acts. Specifies authorized, restricted, and prohibited uses of appropriated funds. Rescinds, except as specified, defined applicable percentages of: (1) the budget authority provided (or obligation limit imposed) for FY2013 for any of the preceding discretionary accounts, (2) the budget authority provided in any advance appropriation for FY2013 for any discretionary account in any prior fiscal year appropriation Act, and (3) the contract authority provided in FY2013 for any program subject to limitation incorporated or otherwise contained in the preceding provisions this Act.

Health Care Conscience Rights Act

United States · United States Congress · 4 March 2013

Health Care Conscience Rights Act - Amends title I of the Patient Protection and Affordable Care Act to declare that nothing in such title shall require an individual to purchase individual health insurance coverage that includes coverage of an abortion or other item or service to which the individual has a moral or religious objection, or prevent an issuer from offering or issuing, to that individual, individual coverage excluding such item or service. Makes similar denials about requiring a sponsor to sponsor, purchase, or provide such coverage, or a health insurance issuer or group health plan sponsor to cover an abortion or other item or service to which the sponsor or issuer has a moral or religious objection. Denies also that such title authorizes imposition of a tax, penalty, fee, fine, or other sanction, or imposition of coverage of such an item or service, in relation to health insurance coverage or a group health plan that excludes such an item or service. Amends the Public Health Service Act to codify the prohibition against any action by the federal government and any state or local government receiving federal financial assistance to subject a health professional, a hospital, a provider-sponsored organization, a health maintenance organization, an accountable care organization, a health insurance plan, or any other kind of health care facility, organization, or plan to discrimination on the basis that the entity refuses to participate in abortion-related activities. Requires the Secretary of Health and Human Services to designate the Director of the Office for Civil Rights of the Department of Health and Human Services (HHS) to receive and investigate complaints alleging a violation of abortion discrimination prohibition. Creates a cause of action for the Attorney General or any person or entity adversely affected to obtain equitable or legal relief for any violation of this abortion discrimination prohibition. Allows commencement of an action to be commenced and the granting of relief without a prerequisite pursuit of administrative remedies. Allows such an action against a federal or state governmental entity.

Keep Our Commitment to Veterans Act

United States · United States Congress · 28 February 2013

Keep Our Commitment to Veterans Act - Authorizes the Secretary of Veterans Affairs (VA) to carry out specified major medical facility leases in FY2013-FY2014 in New Mexico, New Jersey, South Carolina, Georgia, Hawaii, Louisiana, Florida, Puerto Rico, Texas, Connecticut, and Massachusetts. Reduces lease amounts authorized in previous fiscal years for VA outpatient clinics in: (1) Johnson County, Kansas; (2) San Diego, California; and (3) Tyler, Texas.

Tax Return Due Date Simplification and Modernization Act of 2013

United States · United States Congress · 28 February 2013

Tax Return Due Date Simplification and Modernization Act of 2013 - Amends the Internal Revenue Code to change tax return due dates for partnerships (from April 15 to March 15, with a six-month extension), S corporations (from March 15 to March 31), and C corporations (from March 15 to April 15). Requires the Secretary of the Treasury, for taxable years beginning after December 31, 2013, to modify by regulation the due dates for extensions of tax returns for partnerships, trusts and estates, employee benefit plans, tax-exempt organizations, and certain trust funds. Sets a due date of April 15 for the annual information return of a foreign trust with a U.S. owner and for the report of foreign bank and financial accounts (with extensions until October 15). Extends the automatic extension for corporation income tax returns from three to six months.

Short Line Railroad Rehabilitation and Investment Act of 2013

United States · United States Congress · 28 February 2013

Short Line Railroad Rehabilitation and Investment Act of 2013 - Amends the Internal Revenue Code, with respect to the tax credit for railroad track maintenance, to: (1) expand the types of maintenance expenditures eligible for such credit, and (2) extend such credit through 2016.

Wall Street Trading and Speculators Tax Act

United States · United States Congress · 28 February 2013

Wall Street Trading and Speculators Tax Act - Amends the Internal Revenue Code to impose a .03% excise tax on the purchase of a security if: (1) such purchase occurs or is cleared on a trading facility located in the United States, or (2) the purchaser or seller is a U.S. person. Defines "security" to include: (1) stocks, partnership interests, notes, bonds, debentures, or other evidences of indebtedness; (2) interests in a derivative financial instrument (i.e., any option, forward contract, futures contract, or any similar financial instrument) and (3) any notional principal contract. Exempts from such tax: (1) initial issues of securities; (2) any note, bond, debenture, or other evidence of indebtedness which is traded on a trading facility located in the United States and has a fixed maturity of not more than 100 days; and (3) securities traded pursuant to certain lending arrangements. Makes such tax applicable to transactions by controlled foreign corporations and payable by its U.S. shareholders. Allows an offset against such tax for contributions to certain tax-favored accounts, including tax-exempt retirement plans, Archer medical savings accounts, health savings accounts, and qualified tuition plans and Coverdell education savings accounts.

Incentivizing Offshore Wind Power Act

United States · United States Congress · 28 February 2013

Incentivizing Offshore Wind Power Act - Amends the Internal Revenue Code to: (1)  allow a 30% tax credit for investment in a qualifying offshore wind facility (an offshore facility using wind to produce electricity), and (2) direct the Secretary of the Treasury to establish a qualifying credit for offshore wind facilities program to consider and award certifications for investments eligible for such a credit to qualifying offshore wind facility sponsors. Requires the Secretary to review credits allocated under this Act periodically and authorizes the Secretary to make additional allocations and reallocations of such credits upon determining that: (1) the limit on the total amount of megawatt capacity for offshore facilities with respect to which credits may be allocated under the program has not been attained, or (2) scheduled placed-in-service dates of previously certified facilities have been significantly delayed and the applicant will not meet the required timeline.

Young Americans Financial Literacy Act

United States · United States Congress · 28 February 2013

Young Americans Financial Literacy Act - Authorizes the Director of the Consumer Financial Protection Bureau (CFPB) to make competitive grants to, and enter agreements with, eligible institutions to establish centers of excellence to support research, development and planning, implementation, and evaluation of effective programs in financial literacy education for young people and families ages 8-24 years old. Limits the aggregate amount of grants made under this Act during any fiscal year. Sunsets the grant program at the end of FY2018. Defines "eligible institution" as a partnership of two or more of the following: (1) an institution of higher education; (2) a local educational agency; (3) a nonprofit agency, organization, or association; or (4) a financial institution.

Contracting and Tax Accountability Act of 2013

United States · United States Congress · 28 February 2013

Contracting and Tax Accountability Act of 2013 - Requires the head of any executive agency that issues an invitation for bids or a request for proposals for a contract, or that offers a grant, in an amount greater than the simplified acquisition threshold to require each person submitting a bid or proposal or grant application to: (1) certify that such person does not have a seriously delinquent tax debt, and (2) authorize the Secretary of the Treasury to disclose information limited to describing whether such person has a seriously delinquent tax debt. Subjects a person who has a seriously delinquent tax debt to a negative responsibility determination when applying for a federal contract or grant, or to debarment from the federal procurement process. Defines "seriously delinquent tax debt" as an outstanding tax debt for which a notice of lien has been filed in public records. Exempts from such definition: (1) tax debts that are being paid in a timely manner under an approved installment agreement, and (2) debts for which a collection due process hearing has been requested or is pending.

Keep Our Commitment to Veterans Act

United States · United States Congress · 28 February 2013

Keep Our Commitment to Veterans Act - Authorizes the Secretary of Veterans Affairs (VA) to carry out specified major medical facility leases in FY2013-FY2014 in New Mexico, New Jersey, South Carolina, Georgia, Hawaii, Louisiana, Florida, Puerto Rico, Texas, Connecticut, and Massachusetts. Reduces lease amounts authorized in previous fiscal years for VA outpatient clinics in: (1) Johnson County, Kansas; (2) San Diego, California; and (3) Tyler, Texas.

Patriot Corporations of America Act of 2013

United States · United States Congress · 28 February 2013

Patriot Corporations of America Act of 2013 - Grants after 2013 a preference to Patriot corporations in the evaluation of bids or proposals for federal contracts. Defines "Patriot corporation" as a corporation which: (1) produces at least 90% of its goods and services in the United States; (2) does not pay its its management-level employees at a rate more than 10,000% of the compensation of its lowest paid employee; (3) conducts at least 50% of its research and development in the United States; (4) contributes at least 5% of its payroll to a portable pension fund for its employees; (5) pays at least 70% of its employees' health insurance costs; (6) maintains a policy of neutrality in employee organizing drives; (7) provides full differential salary and insurance benefits for all National Guard and Reserve employees who are called to active duty; and (8) has not violated federal regulations, including regulations relating to the environment, workplace safety, labor relations, and consumer protections. Amends the Internal Revenue Code to: (1) reduce the income tax rate for Patriot corporations, and (2) reclassify foreign corporations created or organized to avoid federal taxation as domestic corporations for income tax purposes.

Social Security Identity Defense Act of 2013

United States · United States Congress · 28 February 2013

Social Security Identity Defense Act of 2013 - Amends the Internal Revenue Code to require the Secretary of the Treasury to make certain disclosures to the holder of a social security account number and to the Federal Bureau of Investigation (FBI) if the Secretary determines that there is a substantial likelihood that there has been a fraudulent use of such account number in the employment context. Authorizes the FBI Director to disclose information received from the Secretary to federal, state, and local law enforcement officials, but restricts the use of such information to carrying out criminal investigations or prosecutions. Requires employers who have been notified of suspected misuse of an employee's social security account number to cease including such account number on statements provided to such employee.

Incentivizing Offshore Wind Power Act

United States · United States Congress · 28 February 2013

Incentivizing Offshore Wind Power Act - Amends the Internal Revenue Code to: (1)  allow a 30% tax credit for investment in a qualifying offshore wind facility (an offshore facility using wind to produce electricity), and (2) direct the Secretary of the Treasury to establish a qualifying credit for offshore wind facilities program to consider and award certifications for investments eligible for such a credit to qualifying offshore wind facility sponsors. Requires the Secretary to review credits allocated under this Act periodically and authorizes the Secretary to make additional allocations and reallocations of such credits upon determining that: (1) the limit on the total amount of megawatt capacity for offshore facilities with respect to which credits may be allocated under the program has not been attained, or (2) scheduled placed-in-service dates of previously certified facilities have been significantly delayed and the applicant will not meet the required timeline.

Say No to Drug Ads Act

United States · United States Congress · 28 February 2013

Say No to Drug Ads Act - Amends the Internal Revenue Code to deny a tax deduction for the cost of direct-to-consumer advertisement of a prescription drug.

Research and Development Tax Credit Extension Act of 2013

United States · United States Congress · 28 February 2013

Research and Development Tax Credit Extension Act of 2013 - Amends the Internal Revenue Code to: (1) make permanent the tax credit for increasing research activities, and (2) increase the rate of the alternative simplified research tax credit.

Tax Return Due Date Simplification and Modernization Act of 2013

United States · United States Congress · 28 February 2013

Tax Return Due Date Simplification and Modernization Act of 2013 - Amends the Internal Revenue Code to change tax return due dates for partnerships (from April 15 to March 15, with a six-month extension), S corporations (from March 15 to March 31), and C corporations (from March 15 to April 15). Requires the Secretary of the Treasury, for taxable years beginning after December 31, 2013, to modify by regulation the due dates for extensions of tax returns for partnerships, trusts and estates, employee benefit plans, tax-exempt organizations, and certain trust funds. Sets a due date of April 15 for the annual information return of a foreign trust with a U.S. owner and for the report of foreign bank and financial accounts (with extensions until October 15). Extends the automatic extension for corporation income tax returns from three to six months.

S Corporation Modernization Act of 2013

United States · United States Congress · 28 February 2013

S Corporation Modernization Act of 2013 - Amends the Internal Revenue Code to revise the tax treatment of S corporations by: (1) permanently reducing from 10 to 5 years the period during which S corporation built-in gains are subject to tax; (2) repealing mandatory termination of S corporation elections for excessive passive investment income; (3) allowing S corporations to increase passive investment income from 25 to 60% without incurring additional tax; (4) allowing nonresident aliens to be potential current beneficiaries of an electing small business trust (ESBT); (5) allowing individual retirement accounts (IRAs) to be S corporation shareholders; (6) allowing ESBTs to claim expanded charitable tax deductions; and (7) making permanent the rule requiring a basis adjustment to stock of an S corporation making charitable contributions of property.

America's Small Business Tax Relief Act of 2013

United States · United States Congress · 28 February 2013

America's Small Business Tax Relief Act of 2013 - Amends the Internal Revenue Code to make permanent: (1) the 100% exclusion from gross income of gain from the sale of certain small business stock, (2) carrybacks and alternative minimum tax rules relating to small business tax credits, (3) the reduction in the recognition period for the built-in gains from the sale of S corporation stock, (4) the increased limitation for the expensing of depreciable business assets, (5) the use of the percentage of completion accounting method for long-term contracts, (6) the increased tax deduction for business start-up expenditures, and (7) the allowance of a deduction for health insurance premiums in computing net earnings from self-employment income.

Members of Congress Tax Accountability Act of 2013

United States · United States Congress · 28 February 2013

Members of Congress Tax Accountability Act of 2013 - Amends the Ethics in Government Act of 1978 to require Members of Congress to include in their annual financial disclosure reports the amount of any delinquent tax liability owed to the United States or any state or local government entity. Requires the appropriate congressional ethics committee to open an inquiry immediately into the tax delinquency of that Member to determine: (1) his or her total delinquent tax liability and reason for such delinquency, (2) whether the Member has a plan to eliminate it, and (3) whether it has reflected poorly on Congress. Requires such Member to arrange with the Secretary of the Senate or the Chief Administrative Officer of the House of Representatives, as appropriate, and the Internal Revenue Service (IRS) to have his or her salary reduced by an amount appropriate to pay the taxes owed to the United States within a reasonable time period.

Wall Street Trading and Speculators Tax Act

United States · United States Congress · 28 February 2013

Wall Street Trading and Speculators Tax Act - Amends the Internal Revenue Code to impose a .03% excise tax on the purchase of a security if: (1) such purchase occurs or is cleared on a trading facility located in the United States, or (2) the purchaser or seller is a U.S. person. Defines "security" to include: (1) stocks, partnership interests, notes, bonds, debentures, or other evidences of indebtedness; (2) interests in a derivative financial instrument (i.e., any option, forward contract, futures contract, or any similar financial instrument) and (3) any notional principal contract. Exempts from such tax: (1) initial issues of securities; (2) any note, bond, debenture, or other evidence of indebtedness which is traded on a trading facility located in the United States and has a fixed maturity of not more than 100 days; and (3) securities traded pursuant to certain lending arrangements. Makes such tax applicable to transactions by controlled foreign corporations and payable by its U.S. shareholders. Allows an offset against such tax for contributions to certain tax-favored accounts, including tax-exempt retirement plans, Archer medical savings accounts, health savings accounts, and qualified tuition plans and Coverdell education savings accounts.

Biennial Budgeting and Appropriations Act

United States · United States Congress · 28 February 2013

Biennial Budgeting and Appropriations Act - Amends the Congressional Budget Act of 1974 to require: (1) biennial (currently annual) budget resolutions, (2) biennial appropriations Acts, and (3) biennial government strategic and performance plans. Defines the budget biennium as the two consecutive fiscal years beginning on October 1 of any odd-numbered year. Requires the Director of the Office of Management and Budget (OMB) to: (1) determine the impact and feasibility of changing the definition of a fiscal year and the budget process based on that definition to a two-year fiscal period with a biennial budget process based on such period, and (2) report the findings to the House and Senate Budget Committees.

MEETING TO CONSIDER THE COMMITTEE'S VIEWS AND ESTIMATES ON THE SMALL BUSINESS ADMINISTRATION FISCAL YEAR 2014 BUDGET

United States · United States House of Representatives · 27 February 2013

A bill to amend the Internal Revenue Code of 1986 to include vaccines against seasonal influenza within the definition of taxable vaccines.

United States · United States Congress · 27 February 2013

Amends the Internal Revenue Code to add vaccines against seasonal influenza to the list of those vaccines subject to the excise tax on taxable vaccines.

A bill to provide for a sequester replacement.

United States · United States Congress · 27 February 2013

Requires the President, by March 15, 2013, to submit to Congress a qualifying sequester replacement plan proposing to cancel permanently $85.333 billion of budgetary resources available for FY2013 from any discretionary appropriations or direct spending account. Requires further that: up to $42.666.500 billion of budgetary resources be cancelled from defense spending (budget function 050); any cancellation of such budgetary resources comply with the policies under and consistent with amounts authorized in the National Defense Authorization Act for Fiscal Year 2013 (NDAA FY2013); the cancellation is not implemented through changes to programs or activities contained in the Internal Revenue Code, or increases governmental receipts, offsetting collections, or offsetting receipts; any cancellation of budgetary resources in a non-defense spending account may not be offset against an increase in another such account; and the proposed cancellation reduces outlays by at least $82.500 billion by the end of FY2018. Sets forth requirements for expedited consideration of a joint resolution of disapproval in both chambers of the qualifying sequester replacement plan. Requires the President, if the joint resolution of disapproval is not enacted within seven calendar days after March 15, 2013, to cancel: (1) any sequestration order issued under the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) for enforcement of a specified budget goal, and (2) the budgetary resources submitted in the qualifying sequester replacement plan. Authorizes the Secretary of Defense, for FY2013, in implementing sequestration under the Gramm-Rudman-Hollins Act, to transfer amounts appropriated for the Department of Defense (DOD) by the Continuing Appropriations Resolution, 2013 among DOD accounts. Requires the total amount in any DOD account available for obligation and expenditure in FY2013 to be consistent with, and not exceed, the amount authorized to be appropriated for that account for FY2013 by division A of the NDAA FY2013.

Sequester Replacement and Spending Reduction Act of 2013

United States · United States Congress · 27 February 2013

Sequester Replacement and Spending Reduction Act of 2013 - Prohibits implementation of the sequester for discretionary spending for FY2013 under the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act). Reduces by $10 billion in both the security and non-security categories the discretionary caps for FY2013 provided in the Gramm-Rudman-Hollings Act, as modified by the Budget Control Act of 2011 for enforcement of a specified budget goal. Amends the Food and Nutrition Act of 2008 with respect to the standard utility allowance used in computing the excess shelter expense deduction under household income eligibility standards for the supplemental nutrition assistance (SNAP, formerly known as the food stamp program). Eliminates the requirement that a state agency using a standard utility allowance that reflects heating or cooling costs provide the allowance to a household that receives payments under the Low Income Home Energy Assistance Act of 1981 or other energy assistance program if the household incurs out-of-pocket heating or cooling expenses exceeding such assistance. Amends the Internal Revenue Code (IRC) to require taxpayers who are claiming the refundable portion of the child tax credit to include their Social Security numbers on their tax returns. Prohibits the use of federal funds to make payments of unemployment compensation to any individual whose adjusted gross income in the preceding year was at least $1 million. Amends the IRC to repeal the limitation on the amount of advance payments of the tax credit for insurance premium assistance for coverage under a qualified health plan that must be recaptured for exceeding the allowable credit amount for a taxable year. Amends the Consumer Financial Protection Act of 2010 to repeal the requirement for an annual transfer of funds from the Board of Governors of the Federal Reserve System to the Consumer Financial Protection Bureau (CFPB). Repeals: (1) the Consumer Financial Protection Fund, (2) the Victims Relief Fund, and (3) the authority of the CFPB Director to determine the CFPB's funding needs. Amends the Congressional Budget Act of 1974 to make it out of order in both chambers to consider any legislation after April 15 and unless the concurrent budget resolution for a fiscal year has been adopted for the concerned budget year, except by a waiver or suspension for an emergency by a three-fifths vote of the Members. Amends Rule XXVI (Committee Procedures) of the Standing Rules of the Senate to require the report accompanying each public bill or joint resolution reported by any committee to contain: (1) an analysis by the Congressional Research Service (CRS) to determine if the legislation creates any new federal program, office, or initiative that would duplicate or overlap any existing federal entity with similar mission, purpose, goals, or activities, along with a listing of all such overlapping or duplicative programs, offices, or initiatives; and (2) an explanation by the committee as to why the creation of each new program, office, or initiative is necessary if a similar one exists. Amends Rule XVII (References to Committees; Motions to Discharge; Reports of Committees; and Hearings Available) to make it out of order in the Senate to consider such a measure unless the committee of jurisdiction has prepared and posted on its website an overlapping and duplicative program analysis and explanation for the legislation that contains the same CRS analysis and committee explanation. Requires the Director of the Office of Management and Budget (OMB) to coordinate with the heads of federal agencies to: use available administrative authority to eliminate, consolidate, or streamline federal programs and agencies with duplicative and overlapping missions as identified in the March 2011 Government Accountability Office (GAO) report entitled "Opportunities to Reduce Potential Duplication in Government Programs, Save Tax Dollars, and Enhance Revenue" and apply any savings towards deficit reduction; report to Congress any legislative changes required to further eliminate, consolidate, or streamline such programs and agencies; determine the total cost savings to each agency from the implementation of this Act; and rescind from appropriate accounts the greater of $10 billion or the total amount of such cost savings. Amends the Continuing Appropriations Act, 2011, as amended by the Continuing Appropriations Resolution, 2013, to extend through December 31, 2014: (1) the freeze on statutory pay adjustments for federal employees and officials, and (2) the prohibition against any member of the Senior Executive Service or any senior level employee in the executive branch from receiving an increase in his or her rate of basic pay absent a change of position that results in a substantial increase in responsibility or a promotion. Applies such extended pay freeze to legislative branch employees as well as Members of Congress. Prohibits a Member of Congress from receiving a cost of living adjustment under the Legislative Reorganization Act of 1946 for any fiscal year in which the Congressional Budget Office (CBO) determines there is a federal budget deficit. Reduces the discretionary spending caps of the Gramm-Rudman-Hollings Act, as modified by the Budget Control Act of 2011, in the security and non-security categories for FY2014-FY2021. Increases the retirement contributions of federal employees and Members of Congress (other than revised annuity employees) to the Federal Employees' Retirement System (FERS) and to the Civil Service Retirement System (CSRS). Prohibits FERS annuity supplement payments to certain individuals who first become subject to FERS after December 31, 2013. Amends the Foreign Service Act of 1980 and the Central Intelligence Agency Retirement Act to increase pension contribution rates for employees and employers as well as annuity calculations with respect to the Foreign Service Pension System and the Central Intelligence Agency (CIA) Retirement and Disability System. Amends the Patient Protection and Affordable Care Act to reduce from 400% to 300% of the poverty line the income ceiling for individuals enrolled in qualified health plans who qualify for reductions in cost-sharing for out-of-pocket expenses. Prohibits the budgetary effects of this Act from being entered on the House PAYGO scorecard or the Senate Pay-As-You-Go scorecard.

Energy Production and Project Delivery Act of 2013

United States · United States Congress · 27 February 2013

Energy Production and Project Delivery Act of 2013 - Considers that the Secretary of the Interior (Secretary) has approved the Draft Proposed Outer Continental Shelf Oil and Gas Leasing Program 2010-2015 as a final oil and gas leasing program under the Outer Continental Shelf Lands Act. Deems the Secretary to have issued a final environmental impact statement for such Program under the National Environmental Policy Act of 1969 (NEPA). Directs the Secretary to: (1) conduct a lease sale in each outer Continental Shelf (OCS) planning area for which there is a commercial interest in purchasing federal oil and gas production leases, (2) approve or disapprove a drill permit application within 20 days after submission, and (3) hold Lease Sale 220 for an area offshore of Virginia. Revises requirements for the distribution of revenues from OCS planning areas and for their allocation among coastal states for FY2024 and ensuing fiscal years. Directs the Secretary, acting through the Director of the Bureau of Land Management (BLM), to implement a competitive leasing program for the exploration, development, and production of the oil and gas resources on the Coastal Plain of Alaska. Amends the Alaska National Interest Lands Conservation Act of 1980 to repeal the prohibition against leasing or other development leading to production of oil and gas from the Arctic National Wildlife Refuge (ANWR). Deems any oil and gas leasing programs and activities authorized by this Act to be in compliance with the purposes of ANWR, so that no further findings or decisions are required to implement this determination. Authorizes the Secretary to designate up to 45,000 acres of the Coastal Plain as a special area for special management and preservation of its unique and diverse character. Permits directional drilling in the Special Area. States that the Secretary's sole authority to close lands within the Coastal Plain to oil and gas leasing, exploration, development, and production is that set forth in this Act. Prescribes procedures governing Coastal Plain lease sales and lease sale bids, as well as lease terms and conditions. Requires the Secretary, when possible and practicable, to encourage the use of U.S. workers and U.S.-manufactured equipment in all construction related to mineral development on the Coastal Plain. Directs the Secretary to: (1) administer the leasing program with respect to Coastal Plain environmental protection according to the no significant adverse effect standard, (2) issue rights-of-way and easements across the Coastal Plain for the transportation of oil and gas, and (3) convey specified surface estates to the Kaktovik Inupiat Corporation and subsurface estates to the Arctic Slope Regional Corporation. Directs the Secretary to develop a plan facility consolidation plan for the Coastal Plain. Prescribes guidelines for expedited judicial review of complaints. Requires deposit in the Treasury of 90% of all bonus, rental, and royalty revenues from federal oil and gas leasing and operations authorized under this Act. Grants the U.S. District Court for the District of Columbia exclusive jurisdiction to hear all causes and claims arising from any covered project of federal land leasing for exploitation of oil, natural gas, or any other source or form of energy. Prohibits the award or federal payment of legal fees to an environmental nongovernmental organization in connection with any action: (1) preventing, terminating, or reducing access to production of energy, mineral resources, water by agricultural producers, a resource by commercial or recreational fishermen, or grazing or timber production on federal land; (2) diminishing a property owner's private property value; or (3) eliminating or preventing one or more jobs. Prohibits the Secretary, acting through the BLM, from establishing a master leasing plan as part of any guidance issued by the Secretary. Amends the Antiquities Act of 1906 to repeal the authority of the President to declare national monuments on federal lands in his or her own discretion. Subjects such authority to the approval of Congress. Prohibits the Administrator of the Environmental Protection Agency (EPA) or the head of any other federal agency from implementing or enforcing any regulations, proposals, or actions establishing any carbon dioxide or greenhouse gas emissions reductions until the Administrator, the Administrator of the Energy Information Administration, and the Secretary of Commerce certify in writing that the People's Republic of China, India, and the Russian Federation have proposed, implemented, and enforced measures requiring substantially similar reductions. Nullifies any regulation, proposal, or action in effect before such certification is made that requires any carbon dioxide or other greenhouse gas emissions reduction. Amends the Clean Air Act to require an economic analysis of any requirement of the Act that results in an adverse effect on employment. Requires the Secretary of Commerce to establish an economic review board to assess such an analysis. Amends the Endangered Species Act of 1973 (ESA) to require the Secretary of the Interior or the Secretary of Commerce, as appropriate, upon a state governor's declaration of an emergency, to exempt from the prohibition against taking, and against adverse modification of critical habitat, any action reasonably necessary to avoid or ameliorate the impact of the emergency, including fighting or preventing forest fires and building, rebuilding, or operating any water supply or flood control project by a federal agency. Prohibits consideration of the impact of greenhouse gas on any species of fish or wildlife or plant for any purpose in the implementation of the ESA. Prohibits the Bureau of Reclamation of the Department of the Interior and any California state agency operating a water project in connection with the Central Valley Project from restricting operations of an applicable project pursuant to any biological opinion issued under ESA if it would result in a level of allocation of water less than the historical maximum allocation under the project. Declares that no presidential permit shall be required for a specified pipeline application filed on May 4, 2012, by TransCanada Corporation to the Department of State for the northern portion of the Keystone XL pipeline from the Canadian border to the South Dakota/Nebraska border. Considers the final environmental impact statement regarding such pipeline issued by the Secretary of State on August 26, 2011, to satisfy all NEPA requirements. Considers approved the route of the Keystone XL pipeline through Nebraska. Declares that no area necessary to construct or maintain the pipeline shall be considered critical habitat under the Endangered Species Act of 1973. Directs the Secretary, acting through the Director of the National Park Service, to: (1) reinstate, for at least 10 years, the reservation of use and occupancy and special use permits to conduct commercial operations within Point Reyes National Seashore in California held by Drakes Bay Oyster Company; and (2) renew those reinstated permits for an additional 10-year period upon request by the company or a successor in interest. Prohibits the conversion of Drakes Estero to a designated wilderness.

A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service of the Department of the Treasury relating to taxable medical devices.

United States · United States Congress · 27 February 2013

Disapproves and nullifies a rule submitted by the Internal Revenue Service (IRS) that provides guidance on the excise tax imposed on the sale of certain medical devices.

A resolution to authorize the production of records by the Permanent Subcommittee on Investigations of the Committee on Homeland Security and Governmental Affairs.

United States · United States Congress · 27 February 2013

Authorizes the Chairman and Ranking Minority Member of the Permanent Subcommittee on Investigations of the Committee on Homeland Security and Governmental Affairs, acting jointly, to provide to law enforcement officials, regulatory agencies, and other entities or individuals duly authorized by federal, state, or foreign governments records of the Subcommittee's investigation into offshore profit shifting and the U.S. tax code.

Humphrey-Hawkins 21st Century Full Employment and Training Act of 2013

United States · United States Congress · 27 February 2013

Humphrey-Hawkins 21st Century Full Employment and Training Act of 2013 - Directs the Secretary of Labor to establish a Full Employment National Trust Fund with two separate accounts for: (1) Employment Opportunity Grants to states, local governments, and Indian tribes for job-creating activities in communities whose economy is not at a level of full employment; and (2) Workforce Investment programs. Directs the Secretary to convene a national employment conference to bring together leaders of small, medium, and large businesses, labor, government, and other parties to discuss employment, with particular attention to structural unemployment and the plight of disadvantaged youth. Amends the Workforce Investment Act of 1998 to revise member composition requirements for state and local workforce investment boards to include at least 25% of the chief executive officers of minority-serving, community-based organizations. Amends the Internal Revenue Code to impose a tax on certain covered securities transactions, payable by trading facilities that deal in such transactions.

Promoting American Agricultural and Medical Exports to Cuba Act of 2013

United States · United States Congress · 27 February 2013

Promoting American Agricultural and Medical Exports to Cuba Act of 2013 - Prohibits the President from restricting direct transfers from a Cuban depository institution to a U.S. depository institution in payment for a product authorized for sale under the Trade Sanctions Reform and Export Enhancement Act of 2000. Directs the Secretary of Agriculture (USDA) to provide information and technical assistance to U.S. agricultural producers, cooperative organizations, or state agencies to promote U.S. agricultural exports products to Cuba. Authorizes the issuance of temporary entry visas to Cuban nationals to facilitate purchase of U.S. agricultural products. Amends the Department of Commerce and Related Agencies Appropriations Act, 1999 to repeal the prohibition on enforcement of rights to certain U.S. intellectual properties and such properties' transfer. Prohibits the President from regulating or prohibiting travel to or from Cuba by U.S. citizens or legal residents, or any of the transactions ordinarily incident to such travel, and any regulation restricting or prohibiting such travel shall have no effect, relating to: (1) accompanied personal baggage; (2) payment of living expenses and the acquisition of personal-use goods or services; (3) travel arrangements; (4) nonscheduled air, sea, or land voyage transactions, (such provision does not permit the carriage of articles other than accompanied baggage into Cuba or the United States); and (5) normal banking transactions. States that such provision shall not apply in time of war or armed hostilities between the United States and Cuba, or of imminent danger to the public health or the physical safety of U.S. travelers. Amends the Cuban Democracy Act of 1992 to repeal the requirement for onsite verification of certain medical exports to Cuba. Amends the Internal Revenue Code to: (1) increase the airport ticket tax for transportation between the United States and Cuba by $1, and (2) establish in the Treasury the Agricultural Export Promotion Trust Fund.

Free Trade With Cuba Act

United States · United States Congress · 27 February 2013

Free Trade With Cuba Act - Amends the Foreign Assistance Act of 1961 to repeal the embargo on trade with Cuba. Prohibits the exercise by the President with respect to Cuba of certain authorities conferred by the Trading With the Enemy Act and exercised on July 1, 1977, as a result of a specified national emergency. Makes ineffective any prohibition on exports to Cuba under the Export Administration Act of 1979. Authorizes the President to impose export controls with respect to Cuba and exercise certain authorities under the International Emergency Economic Powers Act only on account of an unusual and extraordinary threat to U.S. national security that did not exist before enactment of this Act. Repeals: (1) the Cuban Democracy Act of 1992, (2) the Cuban Liberty and Democratic Solidarity (LIBERTAD) Act of 1996, (3) the prohibition under the Food Security Act of 1985 against allocation of the annual sugar quota to any country unless its officials verify that it does not import for reexport to the United States any sugar produced in Cuba, and (4) the prohibition under the Department of Commerce and Related Agencies Appropriations Act, 1999 on transactions or payments respecting certain U.S. intellectual property. Amends the Trade Sanctions Reform and Export Enhancement Act of 2000 to remove Cuba from the list of state sponsors of terrorism subject to agricultural and medical export restrictions. Amends the Internal Revenue Code to terminate the denial of foreign tax credit with respect to Cuba. Authorizes common carriers to install and repair telecommunications equipment and facilities in Cuba, and otherwise provide telecommunications services between the United States and Cuba. Prohibits regulation or banning of travel to and from Cuba by U.S. citizens or residents, or of any transactions incident to travel. Directs the U.S. Postal Service to provide direct mail service to and from Cuba. Urges the President to take all necessary steps to conduct negotiations with the Government of Cuba to: (1) settle claims of U.S. nationals against Cuba for the taking of property, and (2) secure protection of internationally recognized human rights.

Citrus Disease Research and Development Trust Fund Act of 2013

United States · United States Congress · 27 February 2013

Citrus Disease Research and Development Trust Fund Act of 2013 - Amends the Trade Act of 1974 to establish the Citrus Disease Research and Development Trust Fund, consisting of revenues from duties paid on imported citrus or citrus products, to support scientific research, technical assistance, and development activities to combat both domestic and invasive citrus diseases and pests harming the United States. Establishes the Citrus Disease Research and Development Trust Fund Advisory Board. Makes Fund amounts available to the Secretary of Agriculture to develop a coordinated program of research and product development relating to: (1) scientific research of both domestic and invasive diseases and pests afflicting the citrus industry; and (2) support for the dissemination and commercialization of relevant information, techniques, and technologies discovered through Fund research or other research projects intended to solve problems caused by citrus production diseases and invasive pests. Requires the President to notify certain congressional committees before entering into a trade agreement that could result in a decrease in the amount of: (1) duties paid on imported citrus or citrus products, and (2) funds transferred into the Fund. Prescribes a formula for required estimated tax payments otherwise due in each of the quarters of 2018 from corporations with assets of at least $1 billion. Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) to extend certain customs users fees for the processing of merchandise entered into the United States between October 23, 2021, and November 6, 2021, and other specified customs users fees for merchandise entered between October 30, 2021, and November 13, 2021.

Biogas Investment Tax Credit Act of 2013

United States · United States Congress · 27 February 2013

Biogas Investment Tax Credit Act of 2013 - Amends the Internal Revenue Code to allow: (1) an energy tax credit through 2018 for investment in qualified biogas property, and (2) financing of qualified biogas property with new clean renewable energy bonds. Defines "qualified biogas property" as property comprising a system which uses anaerobic digesters or other processes to convert biomas into a gas which consists of not less than 52% methane and which captures such gas for use as a fuel. Directs the Secretary of the Treasury to enter into an agreement with the National Renewable Energy Laboratory to undertake a study of biogas and to submit a report to Congress on such study.

Historic Homeownership Revitalization Act of 2013

United States · United States Congress · 27 February 2013

Historic Homeownership Revitalization Act of 2013 - Amends the Internal Revenue Code to: (1) allow a new tax credit for 20% of rehabilitation expenditures for a historic home used as a principal residence, up to $60,000; and (2) increase the rehabilitation tax credit for residential rental property located in economically distressed areas with high construction costs.

Taxpayers' COP Act

United States · United States Congress · 27 February 2013

Taxpayers' Conference Overspending Prevention Act or the Taxpayers' COP Act - Requires each executive agency to submit an annual report to Congress listing the amount of funds such agency obligated for conferences in the previous fiscal year, including funds for pre-planning, travel, and subsistence costs. Requires the rescission of unobligated funds for agency conferences in excess of specified amounts unless such funds are certified as being for foreign travel that is critical to the agency's mission.

To amend the Internal Revenue Code of 1986 to require the social security number of the student and the employer identification number of the educational institution for purposes of education tax credits.

United States · United States Congress · 27 February 2013

Amends the Internal Revenue Code to require: (1) individuals who claim a tax credit for qualified tuition and related expenses under the Hope Scholarship tax credit or the Lifetime Learning tax credit to include their social security numbers on their tax returns, and (2) the educational institutions of such individuals to provide their employer identification numbers.

Bring Jobs Home Act

United States · United States Congress · 27 February 2013

Bring Jobs Home Act - Amends the Internal Revenue Code to: (1) grant business taxpayers a tax credit for up to 20% of insourcing expenses incurred for eliminating a business located outside the United States and  relocating it within the United States, and (2) deny a tax deduction for outsourcing expenses incurred in relocating a U.S. business outside the United States. Requires an increase in the taxpayer's employment of full-time employees in the United States in order to claim the tax credit for insourcing expenses.

THE BUDGET AND ECONOMIC OUTLOOK: FISCAL YEARS 2013 TO 2023

United States · United States Senate · 26 February 2013

American Family Economic Protection Act of 2013

United States · United States Congress · 26 February 2013

American Family Economic Protection Act of 2013 - Title I: Budget Provisions - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to revise discretionary spending limits (spending caps) for security and nonsecurity categories in new budget authority for FY2013. Establishes discretionary spending limits for revised security and nonsecurity categories for FY2014-FY2021. Defines "revised security category" as discretionary appropriations in budget function 050 (defense function). Repeals certain sequestration requirements for enforcement of a specified budget goal. Decreases the mandatory total amount of deficit reduction calculated for FY2013 by $109.333 billion and for FY2014 by $25.500 billion. Amends the American Taxpayer Relief Act of 2012 (ATRA) to postpone until January 2, 2014, for FY2014 the sequestration required starting March 1, 2012, for FY2013 under the Budget Control Act of 2011 if certain circumstances prevail. Repeals the ATRA treatment of sequester. Makes conforming amendments to the Gramm-Rudman-Hollings Act. Title II: Agricultural Programs - Amends the American Taxpayer Relief Act of 2012 to provide that payment acres for direct and counter-cyclical assistance shall be 0% of the base acres for crop year 2013 covered commodities and peanuts. Extends the existing conservation stewardship program acreage enrollment requirement for FY2013. Makes Commodity Credit Corporation (CCC) funds available for FY2013 for: (1) the voluntary public access and habitat incentive program, and (2) the desert terminal lakes program. Amends the Food and Nutrition Act of 2008 to increase FY2013 amounts available for supplemental nutrition assistance program (SNAP, formerly the food stamp program) employment and training. Makes CCC funds available for FY2013 for: (1) the organic agriculture research and extension initiative; (2) the specialty crop research initiative; (3) the beginning farmer and rancher development program; (4) the biobased markets program; (5) biorefinery assistance; (6) the bioenergy program for advanced biofuels; (7) the biodiesel fuel education program; (8) the Rural Energy for America Program; (9) biomass research and development; (10) the biomass crop assistance program; (11) the farmers' market promotion program; (12) the national clean plant network; (13) the national organic certification cost-share program, (14) organic production and market data initiatives; (15) outreach and assistance for socially disadvantaged farmers and ranchers; (16) the rural microentrepreneur assistance program; (17) livestock indemnity payments; (18) the livestock forage disaster program; (19) emergency assistance for livestock, honey bees, and farm-raised fish; and (20) the tree assistance program. Authorizes FY2013 appropriations for: (1) the rural microentrepreneur assistance program, and (2) value-added agricultural product market development grants. Amends the Federal Crop Insurance Act to reduce supplemental agricultural disaster assistance payment amounts. Amends the Federal Agriculture Improvement and Reform Act of 1996 to authorize the Secretary to provide coverages based on individual yields (other than for value-loss crops) under the noninsured crop disaster assistance program equivalent to: (1) catastrophic risk protection, or (2) specified additional coverage. Makes ferns and tropical fish ineligible for program participation. Increases program service fees. Makes additional program coverage available at 50% to 65% of established yield and 100% of average market price. Reduces the premium for additional coverage by 50% for limited resource, beginning, and socially disadvantaged farmers. Makes assistance available as soon as possible to producers with 2012 fruit crop losses in counties declared a disaster due to freeze or frost. Amends the Balanced Budget and Emergency Deficit Control Act of 1985 to exempt from sequestration: (1) programs and activities of CCC and the Federal Crop Insurance Corporation, (2) agricultural programs and activities carried out under the Act of August 24, 1935, and (3) all other Department of Agriculture (USDA) direct spending accounts. Title III: Revenue Provisions - Amends the Internal Revenue Code to require an individual taxpayer whose adjusted gross income exceeds $1 million to pay a minimum income tax rate of 30% of the excess of the taxpayer's adjusted gross income over the taxpayer's modified charitable contribution deduction for the taxable year (tentative fair share tax). Establishes the amount of such tax as the excess (if any) of the tentative fair share tax over the excess of: (1) the sum of the taxpayer's regular tax liability, the alternative minimum tax (AMT) amount, and the payroll tax for the taxable year; over (2) certain tax credits. Requires an inflation adjustment to the $1 million income threshold for taxable years beginning after 2013. Denies a tax deduction for specified outsourcing expenses. Defines "specified outsourcing expense" to mean business-related expenses and fees incurred in connection with the elimination of any business unit of the taxpayer located within the United States and the establishment of such business unit outside the United States. Expands the definition of "crude oil" for purposes of the excise tax on crude oil and petroleum products to include crude oil condensates, natural gasoline, any bitumen or bituminous mixture, and any oil derived from a bitumen or bituminous mixture. Modifies the definition of "domestic crude oil" to mean any crude oil produced in the United States (currently, any crude oil produced from a well located in the United States).

Naval Vessel Transfer Act of 2013

United States · United States Congress · 26 February 2013

Naval Vessels Transfer Act of 2013 - Authorizes the President to transfer on a grant basis to: (1) Mexico, the OLIVER HAZARD PERRY class guided missile frigates CURTS and MCCLUSKY; and (2) Thailand, the OLIVER HAZARD PERRY class guided missile frigates RENTZ and VANDEGRIFT. Authorizes the President to transfer on a sale basis the OLIVER HAZARD PERRY class guided missile frigates TAYLOR, GARY, CARR, and ELROD to the Taipei Economic and Cultural Representative Office of the United States (which is the Taiwan instrumentality designated pursuant to the Taiwan Relations Act). States that: (1) the value of such vessels transferred on a grant basis shall not be counted against the aggregate value of excess defense articles transferred to countries in any fiscal year under the Foreign Assistance Act of 1961; (2) transfer costs shall be charged to the recipient; and (3) to the maximum extent practicable, the country to which a vessel is transferred shall have necessary vessel repair and refurbishment carried out at U.S. shipyards (including U.S. Navy shipyards). Terminates transfer authority three years after enactment of this Act.

Fiscal Sustainability Act of 2013

United States · United States Congress · 26 February 2013

Fiscal Sustainability Act of 2013 - Amends title XI of the Social Security Act (SSA) to authorize a five-year renewable comprehensive Medicaid waiver to allow a state to elect to provide medical assistance under SSA title XIX (Medicaid), directly or by contract, to eligible individuals pursuant to the comprehensive waiver in lieu of providing such assistance under an approved state plan or an approved waiver. Allows a state to elect also to treat under the same comprehensive Medicaid waiver individuals eligible for child health assistance under SSA title XXI (State Children's Health Insurance Program) (CHIP). Makes a state conducting a comprehensive Medicaid waiver eligible for a shared savings bonus of 25% of the waiver savings. Directs the Secretary of Health and Human Services (HHS) to establish a template for determining the aggregate spending cap for each state for each period for which the state conducts a comprehensive Medicaid waiver. Amends SSA title XIX to phase-in elimination of allowable provider taxes under the Medicaid program. Medicare Total Health Act of 2013 - Amends SSA title XVIII (Medicare) to establish the Medicare Total Health Program. Sunsets Medicare Advantage (Medicare+Choice) plans under SSA title XVIII part C on January 1, 2017. Includes in a qualified Total Health benefits package: (1) standard health benefits coverage (as under the original Medicare fee-for-service program option) with access to negotiated process, and (2) alternative Total Health benefits coverage with at least actuarially equivalent benefits and access to negotiated prices. Allows a qualified Total Health benefits package to include supplemental health benefits coverage consisting of either or both of certain reductions in cost-sharing or additional benefits not covered under the original Medicare fee-for-service program option, which might be prescription drug coverage under Medicare part D (Voluntary Prescription Drug Benefits Program). Directs the Secretary to establish larger-than-county Total Health regions as service areas according to a specified procedure. Prescribes requirements for Total Health sponsors, premiums, directs subsidies and cost-sharing, special rules for employer-sponsored programs, and coordination with state Medicaid programs. Replaces the Medicare part B (Supplementary Medical Insurance Benefits for the Aged and Disabled) premium with a Medicare total health program plan premium. Establishes thresholds and caps for out-of-pocket expenses. Establishes a unified Medicare deductible of $550 for 2015 (adjusted for any subsequent year by the percentage change in the Chained Consumer Price Index for All Urban Consumers for the 12-month period ending with June of such preceding year). Establishes a uniform Medicare coinsurance rate of 20%. Directs the Secretary to request the National Association of Insurance Commissions to review and revise the standards for benefit packages, updating them to include requirements for specified cost-sharing. Prohibits issuance of Medicare supplemental (Medigap) policies to an individual after December 31, 2006, unless the individual was covered under a Medigap policy as of such date. Amends the Statutory Pay-As-You-Go-Act of 2010 to eliminate the exemption of Medicare payments to physicians from estimates of budgetary effects. Reduces from $80,000 to $50,000 the threshold amount for 2013 and subsequent years for determining the monthly amount of the premium subsidy (for high-income beneficiaries) applicable to Medicare part B and part D premiums. Extends temporary adjustments to income thresholds. Increases the Medicare eligibility age (currently age 65) to: (1) 65 and 2 months for an individual who attains age 65 bet wen 2013 and 2025, and (3) 67 for an individual who attains age 65 after 2024. Limits Medicare payments for direct graduate medical education (GME). Reduces the Medicare indirect GME payments. Accelerates: (1) application of productivity adjustment to Medicare home health prospective payment amounts, and (2) rebasing of Medicare home health prospective payments. Increases the percentage reduction of bad debt as an allowable cost in hospital, skilled nursing facility, and other provider services attributable to the deductibles and coinsurance amounts from FY2014 through FY 2018 (when bad debt will be eliminated as an allowable cost). Amends SSA title II (Old Age, Survivors, and Disability Insurance) (OASDI) to make adjustments to: (1) bend points in determining the primary insurance amount; and (2) calculation of benefit computation years. Establishes a minimum monthly Social Security insurance benefit. Increases monthly Social Security insurance benefit after 20 years of initial eligibility. Revises requirements for normal and early retirement age. Entitles disabled beneficiaries who attain early retirement age to only the larger or, if the individual so elects, only the smaller of disability or old age benefits. Directs the Commissioner of Social Security to establish: (1) an option for a fully insured individual to elect to receive a reduced monthly benefit after such individual attains age 62, and (2) a public information campaign to provide information and education regarding the implications on personal financial security of early and other retirement decisions and the need for greater retirement savings. Revises requirements for the coverage of state and local government employees. Amends the Internal Revenue Code to revise the formula for determining the cost-of-living adjustment for any calendar year. Modifies the cost-of-living indexation of Social Security benefits.

To amend the Servicemembers Civil Relief Act to provide surviving spouses with certain protections relating to mortgages and mortgage foreclosures, and for other purposes.

United States · United States Congress · 26 February 2013

Amends the Servicemembers Civil Relief Act to extend the protections against sale, foreclosure, and seizure of certain real or personal property that are applicable to servicemembers to their surviving spouses who are successors in interest to the property. Applies such protections with respect to service-connected deaths for a period of five years after enactment of this Act. Requires each lending institution subject to specified requirements for a maximum 6% rate of interest on a servicemember's debts incurred before military service to designate one of its employees as a compliance officer responsible for: (1) ensuring the institution's compliance with such requirements, and (2) distributing information to servicemembers whose obligations and liabilities are covered by such requirements. Requires such a lending institution that had annual assets for the preceding fiscal year of $10 billion or more to maintain a toll-free telephone number and make it available on its primary Internet website. Amends the Honoring America's Veterans and Caring for Camp Lejeune Families Act of 2012 to extend through 2017 the period of specified protections for servicemembers against mortgage foreclosures.

Savings for American Families' Future Act of 2013

United States · United States Congress · 26 February 2013

Savings for American Families' Future Act of 2013 - Amends the Internal Revenue Code to: (1) increase the rate of the tax credit for retirement savings contributions, (2) make such credit refundable, and (3) direct the Secretary of the Treasury to pay matching credit amounts into taxpayer retirement accounts.

To amend title 38, United States Code, to make permanent the requirement for annual reports on Comptroller General reviews of the accuracy of Department of Veterans Affairs medical budget submissions, and for other purposes.

United States · United States Congress · 25 February 2013

Requires the Comptroller General to annually: (1) study the adequacy and accuracy of Department of Veterans Affairs (VA) baseline model projections for health care expenditures for that fiscal year; and (2) report study results to the congressional veterans, appropriations, and budget committees. Requires each such report to be made available to the public.

Field EMS Quality, Innovation, and Cost Effectiveness Improvements Act of 2013

United States · United States Congress · 25 February 2013

Field EMS Quality, Innovation, and Cost Effectiveness Improvements Act of 2013 - Designates the Department of Health and Human Services (HHS) as the primary federal agency for emergency medical services (EMS) and trauma care. Establishes the Office of Emergency Medical Services and Trauma within HHS. Gives the Office responsibilities related to emergency medical services and authorizes the Secretary of HHS to delegate additional responsibilities related to EMS. Requires the Director of the Office to: (1) implement a national EMS strategy; (2) establish the EQUIP grant program to promote excellence, quality, universal access, innovation, and preparedness in field EMS; and (3) establish the SPIA grant program to improve EMS system performance, integration, and accountability, to ensure preparedness, to enhance oversight and data collection, and to promote standardization of certifications. Defines "field EMS" to mean emergency medical services provided to patients (including transport by ground, air, or otherwise) prior to or outside a medical facility or other clinical setting. Requires the Director to improve medical oversight of field EMS, including by: (1) promoting the development and adoption of national guidelines for medical oversight, and (2) convening a Field EMS Medical Oversight Advisory Committee. Directs the Comptroller General (GAO) to study issues related to emergency medical care in field EMS. Authorizes the Administrator of the National Highway Traffic Safety Administration (NHTSA) to maintain, improve, and expand the National EMS Information System. Sets forth reporting requirements relating to data collection and electronic health records. Declares that the Health Insurance Portability and Accountability Act of 1996 (HIPAA) shall not be construed to prohibit certain exchanges of information between field EMS practitioners, hospital personnel, state EMS offices, and the National EMS Database. Requires the Secretary to establish guidelines for the exchange of information between field EMS practitioners and hospital personnel. Authorizes the Director of the Office to make grants for the development, availability, and dissemination of field EMS education programs and courses that improve the quality and capability of field EMS personnel. Requires the Director to conduct or support demonstrations projects relating to alternative dispositions of field EMS patients. Amends title XI (General Provisions, Peer Review, and Administrative Simplification) of the Social Security Act to include field EMS as a model for testing by the Center for Medicare and Medicaid Innovation. Amends the Public Health Service Act to require the Secretary to conduct research and evaluation relating to field EMS through the Agency for Healthcare Research and Quality (AHRQ) and the Center for Medicare and Medicaid Innovation. Requires the Director of AHRQ to establish a Field EMS Evidence-Based Practice Center. Amends the Internal Revenue Code to: (1) establish the Emergency Medical Services Trust Fund, and (2) allow taxpayers to designate a portion of any income tax overpayment and make additional contributions to finance such Fund.

Sequestration Flexibility Act of 2013

United States · United States Congress · 25 February 2013

Sequestration Flexibility Act of 2013 - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to authorize the head of any federal department or agency to transfer amounts within that department or agency for FY2013 or for FY2014 in order to lessen the effect of a presidential sequestration order for that fiscal year on such entity's program, project, or activity. Prohibits such transfer from causing any account to be at a higher level than it was before such sequestration.

To amend the Internal Revenue Code of 1986 to make certain dividends and distributions paid to individuals from certain small businesses exempt from tax to the extent of the increased wages of the small business.

United States · United States Congress · 25 February 2013

Amends the Internal Revenue Code to exclude from gross income increased-wage exempt-dividends distributed to an individual by a corporation or a partnership which is a small business concern (as defined by the Small Business Act). Defines "increased-wage exempt-dividends" as dividends paid by a small business concern that do not exceed the increase in wages paid by the small business concern over wages paid in the preceding taxable year.

To grant the Secretary of Defense the authority to transfer funding under a continuing resolution, and for other purposes.

United States · United States Congress · 25 February 2013

Directs the Secretary of Defense to submit to the congressional defense and appropriations committees a detailed outline of, and accounting under the discretionary spending limit for: (1) the efficiencies relating to Department of Defense (DOD) contracting for goods and services, and (2) the DOD budget initiate. Authorizes the Secretary to transfer amounts made available by a continuing resolution among DOD accounts. Prohibits the amount transferred to any account from exceeding that authorized for such account by the National Defense Authorization Act for Fiscal Year 2013. Makes such transfer authority inapplicable in the event a regular appropriations Act for DOD is enacted for FY2013. Requires 15 days' advance notification to such committees prior to any such transfer.