Taxation

Doctors Helping Heroes Act of 2015

United States · United States Congress · 4 March 2015

Doctors Helping Heroes Act of 2015 Amends the Immigration and Nationality Technical Corrections Act of 1994 to make permanent the J-1 visa waiver program (Conrad state 30/medical services in underserved areas). Excludes from numerical immigration limitations alien physicians who have completed national interest waiver requirements by working in a health care shortage area (including alien physicians who completed such service before enactment of this Act and any of their spouses or children). Sets forth specified employment protections and contract requirements for alien physicians working in underserved areas. Increases the number of alien physicians that a state may be allocated from 30 to 35 per fiscal year in specified circumstances. Provides for additional increases or decreases based upon demand. Provides up to three visa waivers per fiscal year per state for physicians in academic medical centers. Permits dual intent for an alien coming to the United States to receive graduate medical education or training, or to take examinations required for graduate medical education or training. Exempts from specified entry limitations H-1B nonimmigrant aliens seeking to enter the United States to pursue graduate medical education or training. Amends the Immigration and Nationality Act to authorize waiver of the two-year foreign residency requirement for an alien who has received graduate medical eduction or training in the United States and seeks to apply for an immigrant visa or permanent resident status if: the Secretary of Veterans Affairs (VA) determines that VA facilities are not capable of furnishing covered health services to eligible veterans because they lack the required personnel or cannot provide timely and reasonable access; and the head of the appropriate state agency determines that the alien will practice medicine in a Veterans Health Administration facility, the alien physician's work is in the public interest, and such waiver would not cause the number of waivers allotted for that state for that fiscal year to exceed five.

Economy in Motion: The National Multimodal and Sustainable Freight Infrastructure Act

United States · United States Congress · 4 March 2015

Economy in Motion: The National Multimodal and Sustainable Freight Infrastructure Act Directs the Secretary of Transportation to: (1) establish a Multimodal Freight Funding Formula Program to distribute funds to states, and a National Freight Infrastructure Competitive Grant Program to make grants to entities for projects, to improve the efficiency and reliability of freight movement in the United States; (2) establish a multimodal national freight network to accomplish the goals of the national freight policy, including increasing the productivity and efficiency of the national freight system and improving its safety, security, and resilience; (3) develop, maintain, and post on the public website of the Department of Transportation a national freight strategic plan that includes an assessment of the condition and performance of the national freight system; and (4) develop and improve tools to support an outcome-oriented, performance-based approach to evaluate proposed freight-related and other transportation projects. Amends the Moving Ahead for Progress in the 21st Century Act (or MAP-21) to: (1) expand the membership and duties of state freight advisory committees; and (2) require state freight plans to include strategies and goals to decrease greenhouse gas emissions, local air pollution, water runoff, and wildlife habitat loss.   Amends the Internal Revenue Code to: (1) impose a 1% excise tax upon taxable ground transportation of property (i.e., transportation by freight rail or truck trailer and semitrailer chassis and bodies, suitable for use with a trailer or semitrailer with a gross vehicle weight of 26,000 pounds or more), and (2) deposit such tax revenues into a Freight Trust Fund (established by this Act) to finance the Multimodal Freight Funding Formula Program and the National Freight Infrastructure Competitive Grant Program.

Income Equity Act of 2015

United States · United States Congress · 4 March 2015

Income Equity Act of 2015 Amends the Internal Revenue Code to: (1) deny employers a tax deduction for payments of excessive compensation to any full-time employee (i.e., compensation for services exceeding the greater of 25 times the median compensation paid to full-time employees during such taxable year or $500,000); and (2) require such employers to file a report with the Secretary of the Treasury on excessive compensation (as defined by this Act) paid to their employees. Defines "compensation" to include wages, salary, deferred compensation, retirement contributions, options, bonuses, property, and any other form of compensation that the Secretary determines is appropriate.

Fiscal Sanity Act for the National Debt

United States · United States Congress · 4 March 2015

Fiscal Sanity Act for the National Debt This bill suspends the public debt limit for the period beginning on the date of enactment of this Act and ending 365 days later. The debt limit, often referred to as the debt ceiling, is the maximum amount of debt that the Department of the Treasury can issue to the public and to other federal agencies. Under current law, the debt limit is suspended through March 15, 2015.

Fiscal Sanity Act for the National Debt

United States · United States Congress · 4 March 2015

Fiscal Sanity Act for the National Debt This bill suspends the public debt limit for the period beginning on the date of enactment of this Act and ending 270 days later. The debt limit, often referred to as the debt ceiling, is the maximum amount of debt that the Department of the Treasury can issue to the public and to other federal agencies. Under current law, the debt limit is suspended through March 15, 2015.

Fiscal Sanity Act for the National Debt

United States · United States Congress · 4 March 2015

Fiscal Sanity Act for the National Debt This bill suspends the public debt limit for the period beginning on the date of enactment of this Act and ending 240 days later. The debt limit, often referred to as the debt ceiling, is the maximum amount of debt that the Department of the Treasury can issue to the public and to other federal agencies. Under current law, the debt limit is suspended through March 15, 2015.

Fiscal Sanity Act for the National Debt

United States · United States Congress · 4 March 2015

Fiscal Sanity Act for the National Debt This bill suspends the public debt limit for the period beginning on the date of enactment of this Act and ending 150 days later. The debt limit, often referred to as the debt ceiling, is the maximum amount of debt that the Department of the Treasury can issue to the public and to other federal agencies. Under current law, the debt limit is suspended through March 15, 2015.

Fiscal Sanity Act for the National Debt

United States · United States Congress · 4 March 2015

Fiscal Sanity Act for the National Debt This bill suspends the public debt limit for the period beginning on the date of enactment of this Act and ending 30 days later. The debt limit, often referred to as the debt ceiling, is the maximum amount of debt that the Department of the Treasury can issue to the public and to other federal agencies. Under current law, the debt limit is suspended through March 15, 2015.

Fiscal Sanity Act for the National Debt

United States · United States Congress · 4 March 2015

Fiscal Sanity Act for the National Debt This bill suspends the public debt limit for the period beginning on the date of enactment of this Act and ending 120 days later. The debt limit, often referred to as the debt ceiling, is the maximum amount of debt that the Department of the Treasury can issue to the public and to other federal agencies. Under current law, the debt limit is suspended through March 15, 2015.

American Opportunity Tax Credit Act of 2015

United States · United States Congress · 4 March 2015

American Opportunity Tax Credit Act of 2015 Amends the Internal Revenue Code to replace the Hope Scholarship and Lifetime Learning tax credits with a new American Opportunity Tax Credit that: (1) allows an income tax credit of up to $2,500 of the qualified tuition and related expenses of a student who is carrying at least one half of a normal course load, (2) increases the income threshold for reductions in the credit amount based upon modified adjusted gross income, (3) allows a lifetime dollar limitation on such credit of $15,000 for all taxable years, and (4) makes a portion of such credit refundable. Allows an exclusion from gross income of any amount received as a Federal Pell Grant.

Concrete Pump Tax Fairness Act of 2015

United States · United States Congress · 4 March 2015

Concrete Pump Tax Fairness Act of 2015 Amends the Internal Revenue Code to impose a vehicle mileage tax on owners of mobile mounted concrete boom pump vehicles. Defines "mobile mounted concrete boom pump vehicle" as a vehicle which is mobile machinery and on which the mounted machinery consists of a concrete boom pump and related subordinate parts. Directs that revenues from such tax be deposited into the Highway Trust Fund.

No Free Rides Act

United States · United States Congress · 4 March 2015

No Free Rides Act Amends the Internal Revenue Code to deny the earned income tax credit to any taxpayer whose identifying social security number was issued pursuant to a work authorization obtained under any program not specifically established by law that provides aliens deferred action from removal.

Fiscal Sanity Act for the National Debt

United States · United States Congress · 4 March 2015

Fiscal Sanity Act for the National Debt This bill suspends the public debt limit for the period beginning on the date of enactment of this Act and ending 330 days later. The debt limit, often referred to as the debt ceiling, is the maximum amount of debt that the Department of the Treasury can issue to the public and to other federal agencies. Under current law, the debt limit is suspended through March 15, 2015.

Fiscal Sanity Act for the National Debt

United States · United States Congress · 4 March 2015

Fiscal Sanity Act for the National Debt This bill suspends the public debt limit for the period beginning on the date of enactment of this Act and ending 210 days later. The debt limit, often referred to as the debt ceiling, is the maximum amount of debt that the Department of the Treasury can issue to the public and to other federal agencies. Under current law, the debt limit is suspended through March 15, 2015.

Fiscal Sanity Act for the National Debt

United States · United States Congress · 4 March 2015

Fiscal Sanity Act for the National Debt This bill suspends the public debt limit for the period beginning on the date of enactment of this Act and ending 300 days later. The debt limit, often referred to as the debt ceiling, is the maximum amount of debt that the Department of the Treasury can issue to the public and to other federal agencies. Under current law, the debt limit is suspended through March 15, 2015.

Fiscal Sanity Act for the National Debt

United States · United States Congress · 4 March 2015

Fiscal Sanity Act for the National Debt This bill suspends the public debt limit for the period beginning on the date of enactment of this Act and ending 90 days later. The debt limit, often referred to as the debt ceiling, is the maximum amount of debt that the Department of the Treasury can issue to the public and to other federal agencies. Under current law, the debt limit is suspended through March 15, 2015.

Fiscal Sanity Act for the National Debt

United States · United States Congress · 4 March 2015

Fiscal Sanity Act for the National Debt This bill suspends the public debt limit for the period beginning on the date of enactment of this Act and ending 180 days later. The debt limit, often referred to as the debt ceiling, is the maximum amount of debt that the Department of the Treasury can issue to the public and to other federal agencies. Under current law, the debt limit is suspended through March 15, 2015.

Fiscal Sanity Act for the National Debt

United States · United States Congress · 4 March 2015

Fiscal Sanity Act for the National Debt This bill suspends the public debt limit for the period beginning on the date of enactment of this Act and ending 60 days later. The debt limit, often referred to as the debt ceiling, is the maximum amount of debt that the Department of the Treasury can issue to the public and to other federal agencies. Under current law, the debt limit is suspended through March 15, 2015.

FINANCIAL SERVICES AND GENERAL GOVERNMENT APPROPRIATIONS FOR FISCAL YEAR 2016

United States · United States Senate · 3 March 2015

[H.A.S.C. No. 114-16] HEARING ON NATIONAL DEFENSE AUTHORIZATION ACT FOR FISCAL YEAR 2016 AND OVERSIGHT OF PREVIOUSLY AUTHORIZED PROGRAMS BEFORE THE COMMITTEE ON ARMED SERVICES HOUSE OF REPRESENTATIVES ONE HUNDRED FOURTEENTH CONGRESS FIRST SESSION

United States · United States House of Representatives · 3 March 2015

EXAMINING THE FISCAL YEAR 2016 BUDGET REQUESTS FOR THE U.S. DEPARTMENT OF COMMERCE AND THE U.S. DEPARTMENT OF TRANSPORTATION

United States · United States Senate · 3 March 2015

FAIRNESS IN TAXATION

United States · United States Senate · 3 March 2015

DEPARTMENT OF DEFENSE AUTHORIZATION FOR APPROPRIATIONS FOR FISCAL YEAR 2016 AND THE FUTURE YEARS DEFENSE PROGRAM

United States · United States Senate · 3 March 2015

STRONG Patents Act of 2015

United States · United States Congress · 3 March 2015

Support Technology and Research for Our Nation's Growth Patents Act of 2015 or the STRONG Patents Act of 2015 Directs the U.S. Patent and Trademark Office (USPTO) to prescribe regulations requiring the Patent Trial and Appeal Board (PTAB) to construe patent claims in post-issuance proceedings for inter partes or post-grant review in the same manner as a court in a civil action is required to construe claims regarding the validity of a patent in accordance with the ordinary and customary meaning. Requires the USPTO to consider a court's claim construction if the court has previously construed the claim in a civil action to which the patent owner was a party. Requires a patent owner's motion to amend a patent during a post-issuance review to be granted if the owner has not already amended the patent during the review and the proposed number of substitute claims is reasonable. Provides the PTAB with discretion to grant or deny any additional motions to amend the patent if the owner has already amended the patent during the review. Requires the PTAB to apply a presumption of validity standard during post-issuance challenges. Places the burden on the petitioner to prove unpatentability of: (1) a previously issued claim by clear and convincing evidence, and (2) an amended claim by a preponderance of the evidence. (Currently, the preponderance of evidence standard applies to all such claims.) Prohibits post-issuance review petitions from being filed with the USPTO unless the person, or a real party in interest or privy of the person, is eligible to file: (1) a petition for an inter partes review because the person has been sued for or charged with infringement such that the petitioner would have standing to bring a declaratory judgment action in federal court, or (2) a petition for post-grant review because the person demonstrates a reasonable possibility of being sued for or charged with infringement or demonstrates a competitive harm related to the validity of the patent. Allows discovery for review proceedings to include evidence identifying the petitioner's real party in interest. Allows patent owners to present supporting evidence in a preliminary response to a petition for review. Prohibits inter partes or post-grant reviews while the patent is the subject of a reissue or reexamination proceeding. Prohibits post-issuance reviews from being heard by PTAB members who participated in a decision to institute the review. Requires reexamination requests to identify real parties in interest. Prohibits ex parte reexaminations if the request is filed more than one year after the requester, or a real party in interest or privy of the requester, is served with a complaint alleging infringement of the patent. Requires the Supreme Court to eliminate the model complaint for patent infringement. Requires all patent and trademark fees to be credited to a revolving fund in the Treasury to be known as the United States Patent and Trademark Office Innovation Promotion Fund, which will be available to cover USPTO expenses without fiscal year limitation. Provides courts with discretion to increase damages awarded to a claimant up to three times the amount found by a jury or assessed by the court upon determining, by a preponderance of the evidence, that infringement was willful or in bad faith. Allows a finding of liability for actively inducing infringement of a process patent, or for contributory infringement of a process patent, even if the steps of the patented process are not practiced by a single entity. Provides micro entity status (such status makes certain small entities eligible for reduced patent fees) to certifying: (1) institutions of higher education; or (2) tax exempt, nonprofit organizations that hold title to patents and patent applications on behalf of such an institution of higher education for the purpose of facilitating commercialization of the technologies. Directs the Small Business Administration to report on the impact of: (1) patent ownership by small businesses, and (2) civil actions against small businesses relating to patent infringement. Requires the Administrative Office of U.S. Courts to expand an existing pilot program to expedite and provide additional resources to cases in which an individual or small business is accused of patent infringement. Directs the Federal Trade Commission, and authorizes state attorneys general, to enforce against the pattern or practice of sending written communications (commonly referred to as demand letters) that represent in bad faith that the recipient bears liability or owes compensation for infringing a patent. Requires the practice of sending such bad faith demand letters to be treated as an unfair or deceptive act or practice in violation of the Federal Trade Commission Act.

Work for Warriors Act of 2015

United States · United States Congress · 3 March 2015

Work for Warriors Act of 2015 Authorizes the Department of Defense (DOD) to carry out a pilot program to enhance DOD's efforts to provide job placement assistance and related employment services to members of the National Guard and Reserves and veterans of the Armed Forces. Requires the program to follow a job placement program model that focuses on working one-on-one with a member of a reserve component to cost-effectively provide job placement services. Requires DOD to: (1) develop outcome measurements to evaluate the success of the program, and (2) report to the congressional defense committees on program results. Terminates the authority to carry out the program on September 30, 2018, with an authorized extension for up to two additional fiscal years.

HELLPP Act

United States · United States Congress · 3 March 2015

Helping Ensure Life- and Limb-Saving Access to Podiatric Physicians Act or the HELLPP Act Amends title XIX (Medicaid) of the Social Security Act (SSAct) to include podiatrists as physicians in order to cover their services under the Medicaid program. Amends SSAct title XVIII (Medicare) to revise requirements for coverage of therapeutic shoes for individuals with diabetes regarding the processes of: (1) documentation by a physician of, and certification of a comprehensive plan of care related to, the diabetic condition; (2) prescription by a podiatrist or other qualified physician upon a finding of the medical necessity for the therapeutic shoes, including findings communicated to a certifying doctor of medicine or osteopathy of certain related foot conditions; and (3) fitting and supplying the shoes. Amends the Internal Revenue Code to subject to the continuing levy upon property and property rights, for collection of unpaid taxes, any payments made to a Medicaid provider or supplier.

HELLPP Act

United States · United States Congress · 3 March 2015

Helping Ensure Life- and Limb-Saving Access to Podiatric Physicians Act or the HELLPP Act Amends title XIX (Medicaid) of the Social Security Act (SSAct) to include podiatrists as physicians in order to cover their services under the Medicaid program. Amends SSAct title XVIII (Medicare) to revise requirements for coverage of therapeutic shoes for individuals with diabetes regarding the processes of: (1) documentation by a physician of, and certification of a comprehensive plan of care related to, the diabetic condition; (2) prescription by a podiatrist or other qualified physician upon a finding of the medical necessity for the therapeutic shoes, including findings communicated to a certifying doctor of medicine or osteopathy of certain related foot conditions; and (3) fitting and supplying the shoes. Amends the Internal Revenue Code to subject to the continuing levy upon property and property rights, for collection of unpaid taxes, any payments made to a Medicaid provider or supplier.

Military Reserve Small Business Jobs Act of 2015

United States · United States Congress · 3 March 2015

Military Reserve Small Business Jobs Act of 2015 Amends the Internal Revenue Code to extend through 2019 the tax credit for differential wage payments made by a small business employer on behalf of employees who are active duty members of the uniformed services.

Short Line Railroad Rehabilitation and Investment Act of 2015

United States · United States Congress · 3 March 2015

Short Line Railroad Rehabilitation and Investment Act of 2015 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.

Stand with Israel Act of 2015

United States · United States Congress · 3 March 2015

Stand with Israel Act of 2015 Prohibits any direct U.S. assistance, loan guarantee, or debt relief to the Palestinian Authority (PA) or any affiliated governing entity or leadership organization. States that such prohibition shall have no effect for a fiscal year if the President certifies to Congress that the PA has: formally recognized Israel's right to exist as a Jewish state and publicly recognized the state of Israel, renounced terrorism and purged all individuals with terrorist ties from the security services, terminated funding of anti-American and anti-Israel incitement, publicly pledged to not engage in war with Israel, and honored previous diplomatic agreements.

To amend the Internal Revenue Code of 1986 to prevent the retroactive claim of the earned income tax credit after issuance of a social security number.

United States · United States Congress · 3 March 2015

This bill amends the Internal Revenue Code to deny the earned income tax credit to a taxpayer to whom a social security number was issued after the close of the taxable year for which the credit is being claimed, unless such taxpayer can demonstrate eligibility for the social security number in such taxable year. A valid social security number is required to claim the earned income tax credit.

PHIT Act

United States · United States Congress · 3 March 2015

Personal Health Investment Today Act or the PHIT Act Amends the Internal Revenue Code to allow a medical care tax deduction for up to $1,000 ($2,000 for a joint return or a head of household) of qualified sports and fitness expenses. Defines "qualified sports and fitness expenses" as amounts paid for fitness facility memberships, physical exercise programs, and exercise equipment.

No Hires for the Delinquent IRS Act

United States · United States Congress · 2 March 2015

No Hires for the Delinquent IRS Act This bill prohibits any federal officer or employer from extending an offer of employment in the Internal Revenue Service (IRS) to any individual until the IRS publicly issues a written certification that the IRS does not employ any individual who has a seriously delinquent tax debt. A seriously delinquent tax debt is an outstanding tax debt for which the IRS has filed a notice of lien in public records, excluding a tax debt: (1) that is being paid in a timely manner under an approved installment payment agreement or an offer-in-compromise, (2) for which a collection due process hearing has been requested or is pending, (3) for which a tax levy has been issued, or (4) with respect to which relief has been granted due to economic hardship.

American Health Security Act of 2015

United States · United States Congress · 2 March 2015

American Health Security Act of 2015 Expresses the sense of the House of Representatives concerning recognition of health care as a human right. Establishes the State-Based American Health Security Program to provide every U.S. resident who is a U.S. citizen, national, or lawful resident alien with health care services. Requires each participating state to establish a state health security program. Eliminates benefits under: (1) titles XVIII (Medicare), XIX (Medicaid), and XXI (Children's Health Insurance) (CHIP) of the Social Security Act; (2) the Federal Employees Health Benefits Program; and (3) TRICARE. Repeals requirements of the Patient Protection and Affordable Care Act (PPACA) related to health insurance coverage, including requirements concerning state health insurance exchanges. Requires each state health security program to prohibit the sale of health insurance in that state that duplicates benefits provided under the program. Establishes the American Health Security Standards Board to: (1) develop policies, procedures, guidelines and requirements to carry out this Act; (2) establish uniform reporting requirements and quality performance standards; (3) provide for an American Health Security Advisory Council and an Advisory Committee on Health Professional Education; and (4) establish a national health security budget specifying the total federal and state expenditures to be made for covered health care services. Establishes the American Health Security Quality Council to: (1) review and evaluate practice guidelines, standards of quality, performance measures, and medical review criteria; and (2) develop minimum competence criteria. Establishes the Office of Primary Care and Prevention Research within the Office of the Director of the National Institutes of Health. Creates the American Health Security Trust Fund and appropriates to it specified tax liabilities and current health program receipts, including premium assistance credit amounts under PPACA. Amends the Internal Revenue Code to impose on individuals: (1) a health care income tax, and (2) an income tax surcharge on amounts of modified adjusted gross income exceeding $1 million. Imposes an excise tax on securities transactions and allows an income tax credit for such taxes.

Iran Nuclear Agreement Review Act of 2015

United States · United States Congress · 2 March 2015

Protecting Volunteer Firefighters and Emergency Responders Act This bill amends the Internal Revenue Code to exclude services rendered by bona-fide volunteers providing firefighting and prevention services, emergency medical services, or ambulance services to a state or local government or a tax-exempt charitable organization from the category of services usually rendered by an employee of an applicable large employer subject to the mandate to provide minimum essential health care coverage under the Patient Protection and Affordable Care Act (PPACA), thus exempting such employers from PPACA requirements with respect to such volunteers. The bill defines "bona fide volunteer" as an employee of any government entity and any tax-exempt charitable organization whose only compensation is in the form of: (1) reimbursement for (or reasonable allowance for) reasonable expenses incurred in the performance of volunteer services, or (2) reasonable benefits (including length-of-service awards) and nominal fees customarily paid by similar entities for the services of volunteers.

Health Savings Act of 2015

United States · United States Congress · 2 March 2015

Health Savings Act of 2015 Amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to: (1) allow an additional tax deduction for amounts paid to the HSA of a taxpayer's child or grandchild; (2) allow a rollover of HSA funds to the child, parent, or grandparent of an account holder; (3) increase the maximum HSA contribution limit to match the amount of the deductible and out-of-pocket expenses under a high deductible health plan; and (4) expand the definition of an HSA compatible plan to include bronze, silver, and catastrophic plans on an insurance exchange. Amends the federal bankruptcy code to treat HSAs in the same manner as individual retirement accounts for purposes of determining exemptions from the bankruptcy estate.

Relating to consideration of the bill (H.R. 240) appropriations for the Department of Homeland Security for the fiscal year ending September 30, 2015.

United States · United States Congress · 2 March 2015

Resolves that, during consideration of the bill (H.R. 240) to provide FY2015 appropriations to the Department of Homeland Security, any motion pursuant to clause 4 of rule XXII (House and Senate relations) of the Rules of the House Representatives may be offered only by the Majority Leader or his designee. (Clause 4 makes a motion to dispose of any amendment privileged when the stage of disagreement has been reached on a bill or resolution with House or Senate amendments.)

Volunteer Emergency Services Recruitment and Retention Act of 2015

United States · United States Congress · 27 February 2015

Volunteer Emergency Services Recruitment and Retention Act of 2015 Amends the Internal Revenue Code to allow sponsors of certain deferred compensation plans to elect to include length of service award plans for bona fide volunteers providing firefighting and fire prevention services, emergency medical services, ambulance services, and emergency rescue services. Directs the Secretary of Labor to issue guidance clarifying that a length of service award program is not an employee pension benefit plan under the Employee Retirement Income Security Act of 1974 (ERISA).

Asylum Reform and Border Protection Act of 2015

United States · United States Congress · 27 February 2015

Asylum Reform and Border Protection Act of 2015 Amends the Immigration and Nationality Act to prohibit the government from bearing any expense of counsel for any person in a removal or related appeal proceedings. Adds an additional requirement in order to establish a credible fear of persecution claim in an asylum interview. Limits humanitarian and public interest parole authority. Prohibits the Secretary of Homeland Security (DHS) from using parole authority for an alien who is ineligible for refugee status. Amends the Homeland Security Act of 2002 to revise the definition of "unaccompanied alien child" (UAC). Amends the William Wilberforce Trafficking Victims Protection Reauthorization Act of 2008 to extend the period of time for a federal department or agency to: (1) notify the Department of Health and Human Services (HHS) that it has apprehended or discovered a UAC or an alien who is under 18 years old, and (2) transfer a UAC to HHS custody. Provides for HHS-DHS information sharing concerning UACs. Prohibits aUAC from applying for asylum if such child may be removed to a safe third country. Provides for additional immigration judges and U.S. Immigration and Customs Enforcement attorneys. Directs the Secretary of State to suspend all foreign assistance to certain countries that refuse to: (1) negotiate a child repatriation agreement, or (2) accept from the United States repatriated UACs who are nationals or residents of the sending country. Directs the Secretary of State to provide certain foreign assistance for repatriation and reintegration purposes. Places the burden of proof on an an alien to establish that: (1) the alien's life or freedom would be threatened in a country to which he or she is scheduled to be removed to from the United States; and (2) that race, religion, nationality, membership in a particular social group, or political opinion would be at least one central reason for such threat. Makes inadmissible an alien who has committed acts of torture, extrajudicial killings, war crimes, systematic attacks on civilians, persecution, or enforced disappearance of persons. Authorizes the President to make such alien's visa records public. Terminates the refugee or asylee status of an alien who: without a compelling reason returns to the country of such alien's nationality or, in the case of an alien having no nationality, returns to the country in which such alien last habitually resided; and applied for such status because of persecution or a well-founded fear of persecution on account of race, religion, nationality, membership in a particular social group, or political opinion. Makes such provision inapplicable to an alien who is eligible for adjustment to lawful permanent resident status pursuant to the Cuban Adjustment Act of 1966. Allows up to 500 grants of asylum per fiscal year to families fleeing home school persecution. Requires that a written warning be included in an asylum application advising the alien of the consequences of filing a frivolous application. States that if an alien's asylum status is subject to termination the immigration judge shall first determine whether the termination conditions have been met, and if so, terminate the alien's asylum status before considering whether the alien is eligible for adjustment of status.

Volunteer Responder Incentive Protection Act of 2015

United States · United States Congress · 27 February 2015

Volunteer Responder Incentive Protection Act of 2015 Amends Internal Revenue Code, with respect to the tax exclusion for benefits paid to volunteer firefighters and emergency medical providers by states and local governments, to: (1) increase the amount of benefits excludible; and (2) make such tax exclusion available for taxable years beginning in 2015, 2016, or 2017.

Volunteer Emergency Services Recruitment and Retention Act of 2015

United States · United States Congress · 27 February 2015

Volunteer Emergency Services Recruitment and Retention Act of 2015 Amends the Internal Revenue Code to allow sponsors of certain deferred compensation plans to elect to include length of service award plans for bona fide volunteers providing firefighting and fire prevention services, emergency medical services, ambulance services, and emergency rescue services. Directs the Secretary of Labor to issue guidance clarifying that a length of service award program is not an employee pension benefit plan under the Employee Retirement Income Security Act of 1974 (ERISA).

Mortgage Forgiveness Tax Relief Act

United States · United States Congress · 27 February 2015

Mortgage Forgiveness Tax Relief Act Amends the Internal Revenue Code, as amended by the Tax Increase Prevention Act of 2014, to extend the exclusion from gross income of income attributable to the discharge of indebtedness on a principal residence that was discharged subject to an arrangement entered into and evidenced in writing before January 1, 2017.

Responsible Additions and Increases to Sustain Employee Health Benefits Act of 2015

United States · United States Congress · 27 February 2015

Responsible Additions and Increases to Sustain Employee Health Benefits Act of 2015 This bill amends the Internal Revenue Code, with respect to the tax exclusion for distributions from health flexible spending arrangements, to: (1) increase to $5,000, with an additional $500 for each additional employee dependent above two dependents, the maximum annual amount of funding for such plans, and (2) allow a carryforward into the next year for unused amounts in such plans.

Health Savings Account Act

United States · United States Congress · 27 February 2015

Health Savings Account Act This bill amends the Internal Revenue Code to increase the maximum amount that an individual participating in a health savings account may contribute to such an account to match the amount of the deductible and out-of-pocket expenses that such individual pays under a high deductible health plan.

Distillery Excise Tax Reform Act of 2015

United States · United States Congress · 27 February 2015

Distillery Excise Tax Reform Act of 2015 Amends the Internal Revenue Code to allow a reduction (from $13.50 to $2.70 on each proof gallon produced in the United States) in the excise tax on distilled spirits for domestic distillers who produce not more than 100,000 proof gallons of distilled spirits during the calendar year.

To amend the Internal Revenue Code of 1986 to prevent retroactive claims of the earned income tax credit by individuals receiving work authorizations pursuant to certain deferred action programs.

United States · United States Congress · 27 February 2015

This bill amends the Internal Revenue Code to deny the earned income tax credit to aliens who have been granted employment authorization under a program of temporary deportation relief that has not been specifically established by law. 

COMMERCE, JUSTICE, SCIENCE, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2016

United States · United States Senate · 26 February 2015

THE FISCAL YEAR 2016 BUDGET FOR VETERANS PROGRAMS

United States · United States Senate · 26 February 2015

EXAMINING THE FISCAL YEAR 2016 HHS BUDGET

United States · United States House of Representatives · 26 February 2015

AN OVERVIEW OF THE BUDGET PROPOSALS FOR THE NATIONAL SCIENCE FOUNDATION AND NATIONAL INSTITUTE OF STANDARDS AND TECHNOLOGY FOR FISCAL YEAR 2016

United States · United States House of Representatives · 26 February 2015