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1,151 records in US in 2015
United States · United States House of Representatives · 26 February 2015
United States · United States Senate · 26 February 2015
United States · United States Senate · 26 February 2015
United States · United States Congress · 26 February 2015
Improving Access to Emergency Psychiatric Care Act This bill amends the Patient Protection and Affordable Care Act to revise the length of the emergency psychiatric demonstration project under title XIX (Medicaid) of the Social Security Act that is currently limited to three years. Participation in the demonstration project shall be extended through FY2016, or if earlier through the date the Secretary of Health and Human Services recommends extension, for any requesting states selected for eligibility to participate on or before March 13, 2012, if certain fiscal criteria are met. An additional extension through December 31, 2019, may be granted to a state, and the number of states eligible to participate may be expanded, if the Secretary determines that extension and/or expansion satisfies the fiscal criteria for the temporary extension. This bill also revises certain limitations on federal funding. The Secretary is required to submit recommendations to Congress: (1) first on whether the demonstration project should be continued after December 31, 2016; (2) subsequently on whether it should be permanently continued after December 31, 2019, in one or more states; and (3) finally on whether the demonstration project should be expanded (including on a nationwide basis).
United States · United States Congress · 26 February 2015
No Taxpayer Funding for Abortion and Abortion Insurance Full Disclosure Act of 2015 This bill prohibits federal funds, including funds in the budget of the District of Columbia, from being expended for abortion or health coverage that includes coverage of abortion. Abortions are eligible for federal funding only in cases of rape or incest, or where a physical condition endangers a woman's life unless an abortion is performed. Currently, federal funding of abortion and health coverage that includes abortion is prohibited, with the same exceptions. Health care provided in a federal health care facility or by a federal employee may not include abortions that are ineligible for federal funding. This bill amends the Internal Revenue Code to disallow premium assistance tax credits or health insurance tax credits for qualified health plans that cover abortions ineligible for federal funding. This bill amends the Patient Protection and Affordable Care Act to require the Office of Personnel Management to ensure that multi-state qualified health plans offered on health insurance exchanges do not cover abortions ineligible for federal funding. A qualified health plan's coverage of abortion must be disclosed to enrollees at the time of enrollment and must be prominently displayed in marketing materials, comparison tools, or any summary of benefits and coverage made available by the plan issuer, a health insurance exchange, or the Department of Health and Human Services. The amount of a plan's premium that is attributable to coverage of abortions ineligible for federal funding must be disclosed in material where the premium is disclosed.
United States · United States Congress · 26 February 2015
New Markets Tax Credit Extension Act of 2015 Amends the Internal Revenue Code to: (1) make permanent the new markets tax credit, (2) provide for an inflation adjustment to the limitation amount for such credit after 2014, and (3) allow an offset against the alternative minimum tax for such credit (determined with respect to qualified equity investments initially made after the enactment of this Act).
United States · United States Congress · 26 February 2015
Biomass Thermal Utilization Act of 2015 or the BTU Act of 2015 Amends the Internal Revenue Code to include 30% of qualified biomass fuel property expenditures made in taxable years beginning before 2021 in the residential energy efficient property tax credit. Defines "qualified biomass fuel property expenditure" as an expenditure for property which uses the burning of biomass fuel (a plant-derived fuel available on a renewable or recurring basis) to heat a dwelling used as a residence, or to heat water for use in such dwelling, and which has a thermal efficiency rating of at least 75%. Allows: (1) a 15% energy tax credit until 2021 for investment in open-loop biomass heating property, and (2) a 30% credit for boilers or furnaces that operate at thermal output efficiencies of at least 80% and provide thermal energy.
United States · United States Congress · 26 February 2015
Research and Development Efficiency Act Requires the Director of Science and Technology Policy (OSTP) to establish a working group under the authority of the National Science and Technology Council that includes the Office of Management and Budget (OMB). Makes the working group responsible for reviewing federal regulations affecting research and research universities and making recommendations on how to: (1) harmonize, streamline, and eliminate duplicative federal regulations and reporting requirements; and (2) minimize the regulatory burden on U.S. institutions of higher education performing federally funded research while maintaining accountability for federal tax dollars.
United States · United States Congress · 26 February 2015
Fairness in Student Loan Lending Act Amends title IV (Student Assistance) of the Higher Education Act of 1965 to direct the Secretary of Education to establish a program to refinance the unpaid principal, accrued unpaid interest, and late charges on: (1) the William D. Ford Federal Direct Loans (DLs) of qualified borrowers if the DLs were first disbursed, or the application for their reissuance was received, before July 1, 2015, and (2) the Federal Family Education Loans (FFEL) of qualified borrowers as DLs. (FFELs were not disbursed after June 30, 2010.) Refinances the FFELs as Federal Direct Stafford, Unsubsidized Stafford, PLUS, or Consolidated Loans depending on the categorization of the FFEL as a Stafford, Unsubsidized Stafford, PLUS, or Consolidated Loan. Sets the interest rate on the refinanced loans at the rate on high-yield 10-year Treasury notes plus 1%. Fixes the interest rate on such loans for the period of such loans. Directs the Secretary to establish eligibility requirements based on a borrower's income or debt-to-income ratio that take into consideration providing access to refinancing for borrowers with the greatest financial need. Imposes an administrative fee on the borrowers of such reissued loans that is based on the unpaid principal, and accrued unpaid interest and late charges, of their original loan. Requires the Secretary to establish a program to refinance the unpaid principal, accrued unpaid interest, and late charges on private education loans as Federal Direct Refinanced Private Loans if the private education loans were first disbursed to qualified borrowers before July 1, 2015, and were for their own postsecondary educational expenses. Sets the interest rate on Federal Direct Refinanced Private Loans at the rate on high-yield 10-year Treasury notes plus 1%. Fixes the interest rate on such loans for the period of such loans. Directs the Secretary to establish eligibility requirements based on a borrower's income or debt-to-income ratio that take into consideration providing access to refinancing for borrowers with the greatest financial need. Requires qualified borrowers of such loans to undergo loan counseling before their private education loan is refinanced. Imposes an origination fee on the borrowers of Federal Direct Refinanced Private Loans. Amends the Internal Revenue Code to require an individual taxpayer whose adjusted gross income exceeds $1 million to pay a minimum 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. Provides for a phase-in of such tax. Requires an inflation adjustment to the $1 million income threshold for taxable years beginning after 2016. Requires the Secretary to terminate this Act's refinancing programs when the net cost of carrying out the programs is equal to the Secretary's estimate of the amount of additional revenue generated during the 10-year period beginning on the date of this Act's enactment due to the fair share tax. Revises federal bankruptcy law to limit the hardship exception to the exemption of educational debts from discharge in bankruptcy to: (1) an educational benefit overpayment or loan made, insured, or guaranteed by a governmental unit or made under any program funded in whole or in part by a governmental unit; or (2) an obligation to repay funds received from a governmental unit as an educational benefit, scholarship, or stipend.
United States · United States Congress · 26 February 2015
Death Tax Repeal Act of 2015 Amends the Internal Revenue Code to: (1) repeal the estate and generation-skipping transfer taxes, and (2) make permanent the maximum 35% gift tax rate and the lifetime gift tax exemption. Provides for an inflation adjustment to such exemption amount.
United States · United States Congress · 26 February 2015
Fair Treatment for All Donations Act This bill amends the Internal Revenue Code to allow a deduction from the taxable amount of gifts for gifts made to specified tax-exempt organizations, including: (1) social welfare organizations; (2) labor, agricultural, and horticultural organizations; and (3) business leagues, chambers of commerce, real-estate boards, boards of trade, and professional football leagues.
United States · United States Congress · 26 February 2015
Stopping Tax Offenders and Prosecuting Identity Theft Act of 2015 or the STOP Identity Theft Act of 2015 Calls for the Attorney General to: (1) make use of all existing resources of the Department of Justice, including task forces, to bring more perpetrators of tax return identity theft to justice; and (2) take into account the need to concentrate efforts in areas of the country where the crime is most frequently reported, to coordinate with state and local authorities to prosecute and prevent such crime, and to protect vulnerable groups from becoming victims or otherwise being used in the offense. Amends the federal criminal code to: (1) include organizations as victims for purposes of prohibitions against identity theft or aggravated identity theft, and (2) subject an identity theft offense committed during and in relation to tax fraud to a fine and/or up to 20 years' imprisonment. Directs the Attorney General to report to the House and Senate Judiciary Committees on: (1) trends in the incidence of tax return identity theft, (2) recommendations on additional statutory tools that would aid in the effective prosecution of tax return identity theft, and (3) the status of implementing DOJ's March 2010 Audit Report 10-21 entitled "The Department of Justice's Efforts to Combat Identity Theft."
United States · United States Congress · 26 February 2015
Increasing American Jobs Through Greater Exports to Africa Act of 2015 Directs the President to establish a comprehensive U.S. strategy for public and private investment, trade, and development in Africa (including the Republic of South Sudan) that focuses, among other things, on: (1) increasing exports of U.S. goods and services to Africa by 200% in real dollar value within 10 years, (2) promoting the alignment of U.S. commercial interests with development priorities in Africa, (3) improving the competitiveness of U.S. businesses in Africa, (4) encouraging a greater understanding among U.S. business and financial communities of the opportunities Africa holds for U.S. exports, and (5) fostering partnership opportunities between U.S. and African small- and medium-sized enterprises. Requires the President to designate a Special Africa Export Strategy Coordinator. Expresses the sense of Congress that the Secretary of Commerce and other high-level U.S. officials with responsibility for export promotion, financing, and development should conduct a joint trade mission to Africa. Directs the Secretary to ensure that at least 10 total U.S. and Foreign Commercial Service officers are assigned to U.S. embassies in Africa for each of the first 5 fiscal years after enactment of this Act. Requires the Secretary to assign at least one full-time officer to the office of the U.S. Executive Director at the World Bank and the African Development Bank to: (1) increase access of U.S. businesses to procurement contracts with the bank; and (2) facilitate access of such businesses to risk insurance, equity investments, consulting services, and lending provided by the bank. Prescribes increases in the number of: (1) Export-Import Bank of the United States employees dedicated to expanding business development for Africa and assigned to bank field offices in Africa and the United States, and (2) Overseas Private Investment Corporation (OPIC) staff needed to promote stable and sustainable economic growth and development in Africa as well as to help U.S. businesses to expand into African markets. Directs the President to develop a plan for standardized training of all U.S. and Foreign Commercial Service officers, Department of State economic officers, and U.S Agency for International Development economic officers with respect to Bank, OPIC, Small Business Administration , and U.S. Trade and Development Agency programs and procedures. Expresses the sense of Congress that foreign export credit agencies are providing non-Organization of Economic Co-operation and Development (OECD) arrangement compliant financing in Africa that is trade distorting and threatens U.S. jobs. Amends the Export-Import Bank Act of 1945 to direct the Bank to increase the amount of loans, guarantees, and insurance for projects in Africa. Requires the Bank to report annually to Congress if it has not used at least 10% of such loans, guarantees, and insurance for projects in Africa. Directs the Bank to make Bank capitalization available annually for loans that counter trade distorting non-OECD arrangement compliant financing or preferential, tied aid, or other related non-market loans offered by other nations for which U.S. companies are also competing or interested in competing. Amends the Small Business Act to require the Associate Administrator of Small Business for International Trade to work closely with the Trade Promotion Coordinating Committee , among others, in maintaining a trade distribution network. Directs the President to explore opportunities to negotiate bilateral, subregional, and regional agreements to encourage trade and eliminate nontariff barriers to trade between countries (including Africa), such as negotiating investor friendly double-taxation treaties and investment promotion agreements.
United States · United States Congress · 26 February 2015
This joint resolution amends the Continuing Appropriations Resolution, 2015 to extend the continuing FY2015 appropriations for the Department of Homeland Security (DHS) at the current annual rate until the earlier of March 19, 2015, or enactment of DHS appropriations legislation for FY2015. The joint resolution prevents a shutdown of DHS when funding under current law expires on February 27, 2015.
United States · United States Congress · 26 February 2015
Sets forth the rule for consideration of the joint resolution (H.J. Res. 35) making further continuing appropriations for fiscal year 2015.
United States · United States Congress · 26 February 2015
Start Saving Sooner Act of 2015 Amends the Internal Revenue Code to establish a tax-exempt individual retirement account for taxpayers under age 18, to be known as a young savers account. Treats such accounts as Roth individual retirement accounts for income tax purposes. Allows the tax credit for retirement savings for contributions to a young savers account. Directs the Secretary of the Treasury to pay any overpayment of tax that is attributable to the tax credit for retirement savings to the taxpayer's young savers account.
United States · United States Congress · 26 February 2015
This bill extends through December 31, 2019, the eligibility of Pension Benefit Guaranty Corporation pension recipients for the health care tax credit.
United States · United States Congress · 26 February 2015
Amends the Internal Revenue Code, with respect to the low-income housing tax credit, to make permanent the minimum 9% credit rate for new buildings that are not federally-subsidized and to establish a minimum 4% credit rate for existing buildings that are not federally-subsidized.
United States · United States Congress · 26 February 2015
Sports Bets Collection Tax Correction Act Amends the Internal Revenue Code to prohibit the imposition of a tax on any wager on a sporting event if that wager is authorized under the law of the state in which it is accepted.
United States · United States Congress · 26 February 2015
Military Spouse Job Continuity Act of 2015 Amends the Internal Revenue Code to allow the spouse of a member of the Armed Forces (military spouse) who moves with such member to another state under a permanent change of station order a tax credit for up to $500 of qualified relicensing costs incurred by such spouse. Defines "qualified relicensing costs" as costs for a state license or certification to engage in the profession that such military spouse engaged in while residing in the former state.
United States · United States Congress · 26 February 2015
Expresses the sense of Congress that the tax exemption of fraternal benefit societies continues to generate significant returns to society and that the work of such societies should continue to be promoted.
United States · United States Senate · 25 February 2015
United States · United States House of Representatives · 25 February 2015
United States · United States House of Representatives · 25 February 2015
United States · United States House of Representatives · 25 February 2015
United States · United States House of Representatives · 25 February 2015
United States · United States House of Representatives · 25 February 2015
United States · United States Senate · 25 February 2015
United States · United States Congress · 25 February 2015
Trade Adjustment Assistance Act of 2015 Amends the Trade Adjustment Assistance Extension Act of 2011 to repeal the declaration that trade adjustment assistance (TAA) program requirements in effect as of February 13, 2011, under the Trade Act of 1974 shall apply to petitions for certification to apply for TAA for workers, firms, and farmers that are filed before January 1, 2014. Amends the Trade Act of 1974 to extend through December 31, 2020: (1) the TAA program, and (2) the reemployment trade adjustment assistance (RTAA) program. Makes funds available through FY2020, and for the period beginning October 1-December 31, 2020 (first quarter of FY2021), for training of adversely affected workers, employment and case management services, and job search expenses and relocation expenses. Reauthorizes appropriations: (1) through December 31, 2020, for the TAA program for workers; and (2) through FY2020, and for the first quarter of FY2021, for the TAA program for firms, communities, and farmers. Prescribes TAA eligibility requirements for adversely affected workers in public agencies. Revises trade readjustment allowance (TRA) program requirements. Increases from 65 to 78 additional weeks of TRA payments in a 91-week period the length of additional time permissible to complete training. Repeals the authority of a state to use funds for employment and case management services and relocation allowances to allow an adversely affected worker who is certified to file an application for a job search allowance and relocation allowance. (Continues to authorize adversely affected workers to apply for the job search allowance as well as the relocation allowance.) Increases from $1,250 to $1,500 the maximum job search allowance and maximum relocation allowance that may be granted to an adversely affected worker. Revises the reemployment trade adjustment assistance (RTAA) program. Increases from: (1) $50,000 to $55,000 the maximum amount an RTAA-eligible worker may earn in wages from reemployment, and (2) $10,000 to $12,000 the maximum payment of RTAA (or wage subsidy) to an eligible older worker. Specifies criteria the Secretary must use to determine the eligibility of workers to apply for TAA if no determination has been made, upon enactment of this Act, as to whether to certify a group of workers or firms as eligible pursuant to a petition filed between January 1, 2014, and enactment of this Act. Requires the Secretary to reconsider any determination made before enactment of this Act not to certify such workers or firms, and to certify them as eligible if they meet the specified requirements. Amends the Internal Revenue Code to extend through calendar 2021, and increase from 72.5% to 80%, the tax credit for the health insurance coverage costs of Pension Benefit Guaranty Corporation (PBGC) pension and TAA recipients and their dependents. Amends the Internal Revenue Code, the Employee Retirement Income Security Act of 1974, and the Public Health Service Act to extend through December 31, 2020, the TAA pre-certification period rule disregarding, for a specified period, any 63-day lapse in creditable health care coverage for TAA workers. Extends also through December 31, 2020, the continued eligibility of certain qualified TAA-eligible individuals and PBGC pension recipients for COBRA premium assistance.
United States · United States Congress · 25 February 2015
Fiscal Fairness Act Amends part A of title I of the Elementary and Secondary Education Act of 1965 to condition local educational agency (LEA) receipt of school improvement funds on: (1) an average state and local spending per pupil in each school receiving school improvement funds of at least 97% of such spending per pupil across all of the LEA's schools that are not receiving such funds; and (2) an average state and local spending per pupil in each higher poverty school of at least 97% of such spending per pupil across all lower poverty schools, if the LEA is serving all of its schools under part A. Allows LEAs to meet such requirement across all schools or among schools serving a particular grade span if they compare schools within no more than three grade spans. Directs the Inspector General of the Department of Education, in the fourth and fifth years after this Act's enactment, to audit 5 states and 10 LEAs to determine their progress in meeting these requirements. Requires annual LEA report cards to include certain information on state and local spending per pupil in schools. Requires states to provide the public with annual up-to-date school-by-school listings of per-pupil state and local spending.
United States · United States Congress · 25 February 2015
IDEA MOE Adjustment Act Amends the Individuals with Disabilities Education Act to alter the formula for reallocating the federal special education funding that is denied to states that reduce their level of special education funding from one fiscal year to the next. Reallocates: 85% of those funds on the basis of each nonpenalized state's share of children aged 3 through 21 who are of the same age as children with disabilities for whom the state provides a free appropriate public education, and 15% of those funds on the basis of each nonpenalized state's share of those children who are impoverished. Prohibits the Secretary of Education from considering those penalties or redistributions when calculating the amount of special education funds a state received in a preceding fiscal year for purposes of determining the state's current share of federal special education funds. Limits the application of the penalty imposed on a state that reduces its special education funding from one fiscal year to the next to a reduction of federal special education funds (equal to the amount of the state shortfall) that is imposed: (1) the following fiscal year, or (2) over a multi-year period that is no more than five consecutive fiscal years. (Currently, that penalty may be imposed on a state for any fiscal year after the fiscal year the state reduces its special education funding.)
United States · United States Congress · 25 February 2015
Native American Indian Education Act Directs the Department of Education to pay four-year Native American-serving nontribal institutions of higher education the out-of-state tuition of their Indian students if those schools are required to provide a tuition-free education, with the support of their state, to Indian students in fulfillment of a condition under which the college or state received its original grant of land and facilities from the federal government. Prohibits the amount paid to any such college from exceeding the lower of the following amounts: (1) the charges for tuition for the Indian students of that college who were non-residents of the state in which the college is located and who were enrolled in the college for academic year 2014-2015, or (2) $15 million. Treats such payments as reimbursements to such institutions from their states. Rescinds unobligated discretionary appropriations to offset the costs of this program.
United States · United States Congress · 25 February 2015
Taxpayer Bill of Rights Act of 2015 Amends the Internal Revenue Code to require the Internal Revenue Service (IRS) to ensure that IRS employees are familiar with and act in accordance with taxpayer rights, including the right to be informed, to be assisted, to be heard, to pay no more than the correct amount of tax, to an appeal, to certainty, to privacy, to confidentiality, to representation, and to a fair and just tax system.
United States · United States Congress · 25 February 2015
Wireless Telecommunications Tax and Fee Collection Fairness Act of 2015 Prohibits a state or local jurisdiction from requiring any person to collect from, or remit on behalf of, any other person any state or local fee, tax, or surcharge imposed on a purchaser or user with respect to the purchase or use of any wireless communication service within a state, unless there is a financial transaction between the person from whom the state seeks to require such collection or remittance and the purchaser or user of such service. Defines "financial transaction" to mean that there is a transaction involving cash, credit or any other exchange of monetary value or consideration given by the purchaser or user upon whom the fee, tax or surcharge is imposed to the person required to collect or remit the fee, tax or surcharge.
United States · United States Congress · 25 February 2015
POST Act of 2015 Directs states receiving funds under specified Bureau of Justice Assistance grant programs (whether characterized as the Edward Byrne Memorial State and Local Law Enforcement Assistance Programs, the Local Government Law Enforcement Block Grants Program, the Edward Byrne Memorial Justice Assistance Grant Program, or otherwise), after a specified compliance period, to require all individuals enrolled in an academy of a law enforcement agency of the state and all law enforcement officers of the state to fulfill a training session on sensitivity each fiscal year, including training on ethnic and racial bias, cultural diversity, and police interaction with the disabled, mentally ill, and new immigrants. Requires an eight-hour session for individuals attending an academy and a four-hour session for all other law enforcement officers. Subjects any state that fails to comply with such requirement to a reduction of up to 20% of the funds that would otherwise be allocated to such state for a fiscal year for such grant programs, at the discretion of the Attorney General.
United States · United States Congress · 25 February 2015
Supporting Academic Freedom through Regulatory Relief Act Repeals certain Department of Education (ED) regulations that for purposes of determining whether a school is eligible to participate in programs under the Higher Education Act of 1965 (HEA): (1) require institutions of higher education (IHEs) and postsecondary vocational institutions (except religious schools) to be legally authorized by the state in which they are situated, (2) delineate what such legal authorization requires of states and schools, (3) impose standards and disclosure requirements on programs that prepare students for gainful employment in a recognized occupation, and (4) define "credit hour." Prohibits ED from promulgating or enforcing any regulation or rule not in effect on the date of this Act's enactment regarding: (1) the state authorization for IHEs to operate within a state, (2) the definition or application of the term "gainful employment," or (3) a teacher preparation program accountability system. Ends that prohibition when a law is enacted that extends by at least two fiscal years the authorization or duration of one or more programs under the HEA. Prohibits ED from promulgating or enforcing any regulation or rule that defines "credit hour" for any purpose under the HEA. Prohibits ED from carrying out, developing, refining, promulgating, publishing, implementing, administering, or enforcing a postsecondary institution ratings system or any other performance system to rate IHEs. Amends title IV (Student Assistance) of the HEA to authorize nonprofit IHEs to make payments to third-party entities for services that include student recruitment and are based on the amount of tuition that the IHE generates from student enrollment if the third-party entity: (1) is not affiliated with the IHE, (2) does not provide incentive payments to its employees for their success in enrolling students or securing financial aid for them, (3) is not paid by the IHE solely or separately for student recruitment services, and (4) will not make student recruitment information available to any other person or entity.
United States · United States Congress · 25 February 2015
Leveraging and Energizing America's Apprenticeship Programs Act or the LEAP Act Amends the Internal Revenue Code to allow employers a business-related tax credit of $1,500 for hiring an apprentice who has not attained age 25 at the close of the taxable year or $1,000 for an apprentice who has attained age 25. Allows such credit for no more than two taxable years with respect to any apprentice. Defines "apprentice" as an employee who is employed in an officially-recognized apprenticeable occupation pursuant to an apprentice agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the Department of Labor or a recognized state apprenticeship agency. Requires the Director of the Office of Management and Budget to coordinate with the heads of federal and independent agencies to: (1) determine which government publications could be available on government websites and no longer printed, (2) devise a strategy to reduce overall government printing costs over the 10-year period beginning with FY2015, (3) establish government-wide guidelines on employee printing, and (4) issue guidelines for publicly disclosing information about the publication of government documents.
United States · United States Congress · 25 February 2015
Trade Adjustment Assistance Act of 2015 Amends the Trade Adjustment Assistance Extension Act of 2011 to repeal the declaration that trade adjustment assistance (TAA) program requirements in effect as of February 13, 2011, under the Trade Act of 1974 shall apply to petitions for certification to apply for TAA for workers, firms, and farmers that are filed before January 1, 2014. Amends the Trade Act of 1974 to extend through December 31, 2020: (1) the TAA program, and (2) the reemployment trade adjustment assistance (RTAA) program. Makes funds available through FY2020, and for the period beginning October 1-December 31, 2020 (first quarter of FY2021), for training of adversely affected workers, employment and case management services, and job search expenses and relocation expenses. Reauthorizes appropriations: (1) through December 31, 2020, for the TAA program for workers; and (2) through FY2020, and for the first quarter of FY2021, for the TAA program for firms, communities, and farmers. Prescribes TAA eligibility requirements for adversely affected workers in public agencies. Revises trade readjustment allowance (TRA) program requirements. Increases from 65 to 78 additional weeks of TRA payments in a 91-week period the length of additional time permissible to complete training. Repeals the authority of a state to use funds for employment and case management services and relocation allowances to allow an adversely affected worker who is certified to file an application for a job search allowance and relocation allowance. (Continues to authorize adversely affected workers to apply for the job search allowance as well as the relocation allowance.) Increases from $1,250 to $1,500 the maximum job serach allowance and maximum relocation allowance that may be granted to an adversely affected worker. Revises the reemployment trade adjustment assistance (RTAA) program. Increases from: (1) $50,000 to $55,000 the maximum amount an RTAA-eligible worker may earn in wages from reemployment, and (2) $10,000 to $12,000 the maximum payment of RTAA (or wage subsidy) to an eligible older worker. Specifies criteria the Secretary must use to determine the eligibility of workers to apply for TAA if no determination has been made, upon enactment of this Act, as to whether to certify a group of workers or firms as eligible pursuant to a petition filed between January 1, 2014, and enactment of this Act. Requires the Secretary to reconsider any determination made before enactment of this Act not to certify such workers or firms, and to certify them as eligible if they meet the specified requirements. Amends the Internal Revenue Code to extend through calendar 2021, and increase from 72.5% to 80%, the tax credit for the health insurance coverage costs of Pension Benefit Guaranty Corporation (PBGC) pension and TAA recipients and their dependents. Amends the Internal Revenue Code, the Employee Retirement Income Security Act of 1974, and the Public Health Service Act to extend through December 31, 2020, the TAA pre-certification period rule disregarding, for a specified period, any 63-day lapse in creditable health care coverage for TAA workers. Extends also through December 31, 2020, the continued eligibility of certain qualified TAA-eligible individuals and PBGC pension recipients for COBRA premium assistance.
United States · United States Congress · 25 February 2015
Protecting Taxpayers from Intrusive IRS Requests Act Prohibits the Internal Revenue Service (IRS) from asking any taxpayer any question regarding religious, political, or social beliefs. Expresses the sense of Congress that: (1) any exceptions to such prohibition should identify the specific questions authorized, the class of taxpayers to whom such questions may be asked, and the circumstances under which such questions may be asked; and (2) if the IRS Commissioner determines that asking such questions would aid in the efficient administration of the tax laws, the Commissioner should submit a report to Congress that includes such questions in verbatim form and describes such class of taxpayers and the circumstances under which such questions would be asked.
United States · United States Senate · 24 February 2015
United States · United States Senate · 24 February 2015
United States · United States Senate · 24 February 2015
United States · United States Congress · 24 February 2015
Housing Assistance Efficiency Act Amends the McKinney-Vento Homeless Assistance Act to allow (in addition to a state, local government, or public housing agency) a private nonprofit organization to administer permanent housing rental assistance provided through the Continuum of Care Program under the Act. Requires the Secretary of Housing and Urban Development, at least once (currently, twice) during each fiscal year, to reallocate any housing assistance provided from the Emergency Solutions Grants Program that is unused or returned or that becomes available after the minimum allocation requirements under the Act.
United States · United States Congress · 24 February 2015
Taxpayer Knowledge of IRS Investigations Act Amends the Internal Revenue Code to authorize the Secretary of the Treasury to disclose to any person who provides information indicating a violation of internal revenue laws relating to unauthorized disclosure or inspection of tax information or to unlawful acts of revenue officers or agents: (1) whether an investigation based on such information has been initiated and is open or closed; (2) whether any such investigation substantiated a violation; and (3) whether any action has been taken against a violator, including a referral for prosecution.
United States · United States Congress · 24 February 2015
Declares that Congress should not impose any new performance fee, tax, royalty, or other charge relating to the public performance of sound recordings on a local radio station for broadcasting sound recordings over-the-air, or on any business for such public performance of sound recordings.
United States · United States Congress · 24 February 2015
Indian Health Service Health Professions Tax Fairness Act of 2015 Amends the Internal Revenue Code to exclude from gross income amounts received under the Indian Health Service Loan Repayment Program and the Indian Health Professions Scholarships Program.
United States · United States Congress · 24 February 2015
Competitiveness and Opportunity by Modernizing and Permanently Extending the Tax Credit for Experimentation Act of 2015 or the COMPETE Act of 2015 Amends the Internal Revenue Code, with respect to the tax credit for research expenditures, to: (1) increase the rate of such credit to 25% of so much of the taxpayer's qualified research expenses in a taxable year as exceeds 50% of the average expenses for the three preceding taxable years; (2) allow such credit for the basic research expenditures of educational institutions, scientific research organizations, and certain grant organizations; and (3) make such tax credit, as revised by this Act, permanent. Exempts from the definition of "passive activity," for purposes of the passive loss tax rules, any qualified research activity carried on by a high technology research small business pass-thru entity. Defines "high technology research small business pass-thru entity" as any domestic pass-thru entity if: (1) more than 75% of the entity's expenditures are paid or incurred in connection with qualified research, or (2) more than 50% of the entity's expenditures constitute qualified research expenses. Designates a high technology research entity as a small business if it has 250 or fewer full-time employees and does not have aggregate gross assets in excess of $150 million. Allows tax-exempt financing of research park facilities (facilities used in connection with research and experimentation that are located on the same site and funded with not more than 25% of the net proceeds of the bond issue).
United States · United States Congress · 24 February 2015
Declares that Congress should not impose any new performance fee, tax, royalty, or other charge relating to the public performance of sound recordings on a local radio station for broadcasting sound recordings over-the-air, or on any business for such public performance of sound recordings.
United States · United States Congress · 24 February 2015
Flat Tax Act Amends the Internal Revenue Code to authorize an individual or a person engaged in business activity to make an irrevocable election to be subject to a flat tax (in lieu of the existing income tax provisions) of 19% for the first two years after an election is made, and 17% thereafter. Calculates taxable income for individual taxpayers by subtracting a basic standard deduction and an additional standard deduction for each dependent from the total of wages, retirement distributions, and unemployment compensation. Defines "business taxable income" to mean gross active income reduced by the cost of certain business inputs. Imposes an employer tax on the value of excludable compensation provided to employees not engaged in business activity of 19% for the first two years after an election is made under this Act and 17% thereafter. Repeals the estate, gift, and generation-skipping transfer taxes. Requires a two-thirds vote of the House of Representatives or the Senate to increase the flat tax rate proposed by this Act or to reduce the amount of the standard deduction or business-related deductions allowed by this Act.
United States · United States Congress · 24 February 2015
Transit Tax Parity Act of 2015 This bill makes the tax exclusion for employer-provided mass transit benefits equal to the amount of the exclusion for parking benefits (i.e., $175) and makes such exclusion permanent.