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1,201 records in US in 2011
United States · United States Congress · 14 February 2011
Teacher Tax Deduction Act of 2011 - Amends the Internal Revenue Code to increase from $250 to $500 the dollar limit on the tax deduction for certain expenses of elementary and secondary school teachers and to extend such deduction through 2012.
United States · United States Congress · 14 February 2011
21st Century Investment Act of 2011- Amends the Internal Revenue Code to: (1) make permanent the tax credit for increasing research expenses, (2) increase such credit for amounts paid or incurred for research substantially all of which occurs in the United States, and (3) increase through December 31, 2020, the domestic production activities tax deduction for income attributable to the manufacture or production of property with respect to which substantially all of the research and development occurred in the United States.
United States · United States Congress · 14 February 2011
Military Spouses Employment Act - Amends the Internal Revenue Code to include spouses of members of the Armed Forces on extended active duty (more than 90 days or for an indefinite period) as members of a targeted group for purposes of the work opportunity tax credit (thus giving employers a tax incentive for hiring military spouses).
United States · United States Congress · 14 February 2011
Amends the Internal Revenue Code to revise the income and excise tax credits for biodiesel used as fuel to: (1) allow a $1.00 tax credit for each gallon of biodiesel produced; (2) provide for an increased income tax credit for small biodiesel producers; (3) revise the definitions of "biodiesel" and "small biodiesel producer"; (4) treat renewable diesel in the same manner as biodiesel for income tax purposes; and (5) treat biodiesel as a taxable fuel for excise tax purposes. Extends the biodiesel income and excise tax credits through December 31, 2016.
United States · United States Congress · 14 February 2011
Constitutional Amendment - Requires Congress to tax all persons progressively in proportion to their income.
United States · United States Congress · 14 February 2011
Sets forth the rule for consideration of the bill (H.R. 1) making appropriations for the Department of Defense and the other departments and agencies of the Government for the fiscal year ending September 30, 2011, and for other purposes, and waiving a requirement of clause 6(a) of rule XIII with respect to consideration of certain resolutions reported from the Committee on Rules.
United States · United States Congress · 11 February 2011
FAA Reauthorization and Reform Act of 2011 - Authorizes appropriations for FY2011-FY2014 for: (1) airport planning and development and noise compatibility planning programs, (2) Federal Aviation Administration (FAA) air navigation facilities and equipment, (3) FAA operations, and (4) administrative expenses for certain airport programs. Converts to permanent the pilot program for passenger facility charges (PFCs) at nonhub airports. Directs the Secretary of Transportation (DOT) to establish a pilot program to authorize, at up to five airports, a PFC to finance the eligible cost of an intermodal ground access project. Directs the Comptroller General to study an alternative means to collect PFCs without their inclusion in the price of an airline ticket. Revises requirements for establishment and adjustment of user fees for FAA services. Directs the FAA Administrator to p rescribe certain registration, certification, and other specified fees. Revises airport improvement program (AIP) requirements. Allows a general aviation airport sponsor, without federal sanction, to enter into a through-the-fence agreement granting a person owning residential real property adjacent to the airport access to the airfield for the person's aircraft or an aircraft the person has authorized. Repeals the prohibition against approval of any Metropolitan Washington Airports Authority application: (1) for an airport development project grant; or (2) to impose a PFC. Requires the FAA Administrator to appoint a Chief NextGen Officer to implement all Next Generation Air Transportation System (NextGen) programs. Directs the DOT Inspector General to review the award and oversight of FAA contracts to provide automatic dependent surveillance-broadcast (ADS-B) services for the national airspace system. Requires the FAA Administrator, after an assessment of leases for critical FAA facility sites located near wind farms or areas suitable for their construction, and following a Comptroller General evaluation of the impact of wind farms on implementation of the NextGen System, to issue guidelines for the construction of such wind farms. Requires the FAA Administrator to monitor the noise impacts of the New York/New Jersey/Philadelphia Metropolitan Area Airspace Redesign. Directs the FAA Administrator to: (1) develop a strategic runway safety plan, as well as a plan for the installation of systems to alert controllers or flight crew members of potential runway incursions; (2) study flight attendant fatigue; and (3) review off-airport, low-altitude aircraft weather observation technologies. Directs the FAA Administrator to conduct a rulemaking proceeding to improve the safety of flight crewmembers, medical personnel, and passengers onboard helicopters providing helicopter air ambulance services. Prohibits flight crewmembers from using a personal wireless communications device or laptop computer while at a duty station on a flight while an aircraft is being operated. Directs the FAA Administrator to establish and implement a safety assessment system for foreign repair stations that perform maintenance on U.S. aircraft. Requires the Secretary to develop a plan for the safe integration of commercial unmanned aircraft systems into the national airspace system. Establishes in the FAA an Aviation Safety Whistleblower Investigation Office. Directs the FAA Administrator to initiate rulemaking proceedings regarding duty periods and flight time limitations for flight crew members. Revises requirements and authorizes funding through FY2013 for the Essential Air Service (EAS) program. Authorizes funding for FY2014 and each fiscal year thereafter for EAS in Alaska and Hawaii. Repeals the EAS Local Participation Program. Terminates the EAS program (except in Alaska and Hawaii) on October 1, 2013. Increases from 24 to 34 the number of slots exempt from specified requirements and prohibitions concerning operation of an aircraft nonstop between Ronald Reagan Washington National Airport and another airport more than 1,250 statute miles away (Perimeter Rule limit). Requires certain air carriers and airport operators to submit for the Secretary's approval emergency contingency plans for passenger service during grounded aircraft flight delays. Directs the Secretary to notify the public of the DOT's: (1) consumer complaints hotline telephone number; and (2) Aviation Consumer Protection Division website. Expresses the sense of Congress urging all U.S. commercial air carriers to reduce air fares and eliminate certain fees or charges for members of the Armed Forces. Directs the DOT Inspector General to review air carrier flight delays, cancellations, and associated causes since 2000. Directs the Secretary to develop an expedited and coordinated environmental review process for NextGen environmental efficiency projects. Prohibits operating certain aircraft weighing 75,000 pounds or less that do not comply with stage 3 noise levels. Directs the Secretary to establish an aircraft departure queue management pilot program. Authorizes the FAA Administrator to implement practices for the incorporation of energy-efficient measures in the construction and renovation of FAA air traffic control facilities. Revises FAA personnel management system requirements with respect to the mediation, alternative resolution, and binding arbitration of disputes between the FAA Administrator and FAA employees about implementation of proposed changes to the system. Directs the FAA Administrator to assess: (1) FAA's technical training strategy and improvement plan for airway transportation systems specialists, (2) training programs for FAA air traffic controllers, and (3) conditions of FAA facilities. Directs the FAA Administrator to implement a certain staffing model for FAA aviation safety inspectors. Extends the Secretary's authority to provide insurance and reinsurance against loss or damage arising out of any risk from the operation of a domestic or foreign aircraft. Authorizes the FAA Administrator to access the criminal history records or databases systems of specified federal law enforcement agencies. Directs the FAA Administrator to provide for the realignment of FAA services and facilities to facilitate NextGen air traffic control modernization. Establishes the Aviation Facilities and Services Board. Directs the Comptroller General to study the impact of increases in aviation fuel prices on the Airport and Airway Trust Fund and the aviation industry. Amends the Railway Labor Act to grant the DOT Inspector General the authority to review National Mediation Board operations to determine compliance with federal laws, rules, and regulations. Renames space flight participants in commercial space transportation space flight passengers.
United States · United States Congress · 11 February 2011
Amends the Internal Revenue Code to repeal the 3% withholding requirement on payments due to vendors providing services to federal, state, and local governmental entities.
United States · United States Congress · 11 February 2011
Motorsports Fairness and Permanency Act of 2011 - Amends the Internal Revenue Code to make permanent the classification, for depreciation purposes, of any motorsports entertainment complex as seven-year property.
United States · United States Congress · 11 February 2011
Expanded & Improved Medicare for All Act - Establishes the Medicare for All Program to provide all individuals residing in the United States and U.S. territories with free health care that includes all medically necessary care, such as primary care and prevention, dietary and nutritional therapies, prescription drugs, emergency care, long-term care, mental health services, dental services, and vision care. Prohibits an institution from participating unless it is a public or nonprofit institution. Allows nonprofit health maintenance organizations (HMOs) that deliver care in their own facilities to participate. Gives patients the freedom to choose from participating physicians and institutions. Prohibits a private health insurer from selling health insurance coverage that duplicates the benefits provided under this Act. Allows such insurers to sell benefits that are not medically necessary, such as cosmetic surgery benefits. Sets forth methods to pay institutional providers of care and health professionals for services. Prohibits financial incentives between HMOs and physicians based on utilization. Establishes the Medicare for All Trust Fund to finance the Program with amounts deposited: (1) from existing sources of government revenues for health care; (2) by increasing personal income taxes on the top 5% income earners; (3) by instituting a modest and progressive excise tax on payroll and self-employment income; (4) instituting a modest tax on unearned income; and (5) by instituting a small tax on stock and bond transactions. Transfers and appropriates to carry out this Act amounts that would have been appropriated for federal public health care programs, including Medicare, Medicaid, and the Children's Health Insurance Program (CHIP, formerly known as SCHIP). Requires the Medicare for All Program to give first priority in retraining and job placement and employment transition benefits to individuals whose jobs are eliminated due to reduced administration. Requires creation of a confidential electronic patient record system. Establishes a National Board of Universal Quality and Access to provide advice on quality, access, and affordability. Provides for: (1) the eventual integration of the Indian Health Service into the Program; and (2) evaluation of the continued independence of Department of Veterans Affairs (VA) health programs.
United States · United States Congress · 11 February 2011
Federal Workforce Reduction Act of 2011- Prohibits the head of an executive agency from appointing any individual to a position in the agency in any fiscal year for which the Director of the Office of Management and Budget (OMB) projects a federal budget deficit. Makes an exception if: (1) there is a position available in the federal workforce hiring pool (to be established by the President); and (2) the President approves an agency head's request for the allocation of a position in the pool to the agency. Sets the number of positions in the hiring pool at zero as of the first day of FY2012, after which the number shall: (1) increase by .50 for each full time-equivalent position in any agency which subsequently becomes vacant; and (2) decrease by 1.0 for each request for a full time-equivalent position that is approved by the President. Authorizes the President to waive this limitation upon determining that such waiver is required by the existence of a state of war, other national security concern, or an extraordinary emergency threatening life, health, safety, or property. Exempts the Department of Defense (DOD), the Department of Homeland Security (DHS), and the Department of Veterans Affairs (VA).
United States · United States Congress · 11 February 2011
Amends the Internal Revenue Code to: (1) allow a maximum annual benefit of $3,750 ($7,500 for married couples filing a joint tax return) for a dependent care flexible spending arrangement; and (2) allow a carryover of unused dependent care benefits in tax-exempt cafeteria plans and flexible spending arrangements into the next plan year.
United States · United States Congress · 11 February 2011
Amends the Internal Revenue Code to allow tax-free rollovers from tax-exempt retirement plans, annuities, and deferred compensation plans into a simple individual retirement account.
United States · United States Congress · 11 February 2011
Jumpstarting Our Business Sector Act of 2011 - Amends the Internal Revenue Code to: (1) eliminate the corporate income tax and the tax on the capital gains of individuals and corporations; and (2) extend for one year the additional depreciation allowance for business and investment assets (bonus depreciation), the 100% expensing allowance for such assets, and the election to accelerate the alternative minimum tax (AMT) credit in lieu of bonus depreciation.
United States · United States Congress · 11 February 2011
Retirement Savings Access Act of 2011- Amends the Internal Revenue Code to allow certain individuals who have received federal or state unemployment compensation for 26 consecutive weeks to take penalty-free distributions from tax-exempt retirement plans.
United States · United States Congress · 11 February 2011
Full-Year Continuing Appropriations Act, 2011 - Department of Defense Appropriations Act, 2011 - Appropriates funds for FY2011 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 DOD Acquisition Workforce Development Fund; (3) procurement, including for aircraft, missiles, weapons, tracked combat vehicles, ammunition, shipbuilding and conversion, National Guard and Reserve equipment, 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 military, reserve, and National Guard personnel, operation and maintenance, the Afghanistan Infrastructure Fund, the Afghanistan Security Forces Fund, the Iraq Security Forces Fund, procurement, the Mine Resistant Ambush Protected Vehicle Fund, 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. Makes continuing appropriations for FY2011. Appropriates amounts for continuing operations, projects, or activities which were conducted in FY2010 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, 2010; (2) the Energy and Water Development and Related Agencies Appropriations Act, 2010; (3) the Department of Homeland Security Appropriations Act, 2010; (4) the Department of the Interior, Environment, and Related Agencies Appropriations Act, 2010; (5) the Legislative Branch Appropriations Act, 2010; (6) the Consolidated Appropriations Act, 2010; (7) chapter 1 of title I of the Supplemental Appropriations Act, 2010 that addresses guaranteed loans in the rural housing insurance fund (except for the Secretary of Agriculture's authority to waive certain fees for very low- and low income borrowers); and (8) the United States Patent and Trademark Office Supplemental Appropriations Act, 2010 for the United States Patent and Trademark Office. Provides funding under this division through FY2011. Authorizes continuation of other specified activities (including activities for entitlements and other mandatory payments) through such fiscal year. Bars any language specifying an earmark in an appropriations Act for FY2010, or in a committee report or joint explanatory statement accompanying such an Act, from having legal effect with respect to funds appropriated by this Act. Prohibits the use of funds appropriated or otherwise made available to transfer, release, or assist in the transfer of, or release to or within the United States, its territories, or possessions of, Khalid Sheikh Mohammed or any other detainee who: (1) is not a U.S. citizen or a member of the U.S. Armed Forces; and (2) is or was held by DOD on or after June 24, 2009, at the U.S. Naval Station, Guantanamo Bay, Cuba. Establishes the level of funding for specified agricultural and rural development programs, the Food and Drug Administration (FDA), and related agencies programs. Establishes the level of funding for the Department of Commerce, the Department of Justice (DOJ), and for science and related agencies. Authorizes, restricts, or prohibits specified uses of appropriated funds in the Energy and Water Development and Related Agencies Appropriations Act, 2010, with respect to funds appropriated by this Act. Establishes the level of funding for: (1) energy and water development, and related agencies; (2) financial services and general government; (3) the Department of Homeland Security (DHS); and (4) the Department of the Interior, the Environmental and Protection Agency (EPA), and related agencies. Requires specified federal departments and agencies to report to congressional appropriations committees on a spending, expenditure, or operating plan for FY2011 at a detail level below the account level. Establishes the level of funding for: (1) the Departments of Labor, of Health and Human Services (HHS), of Education, and related agencies; (2) the legislative branch; and (3) DOD military construction, Department of Veterans' Affairs (VA), and related agencies. Establishes the level of funding for: (1) the Department of State, foreign operations, and related programs; and (2) the Department of Transportation (DOT), the Department of Housing and Urban Development (HUD), and related agencies. Specifies authorized, restricted, and prohibited uses of appropriated funds. Rescinds and/or reduces specified funds from or within various accounts. Rescinds all unobligated balances remaining available as of February 11, 2011, of the discretionary appropriations provided by division A of the American Recovery and Reinvestment Act of 2000. Excludes from such requirement funds appropriated or otherwise made available to Offices of Inspector General and the Recovery Act Accountability and Transparency Board by such division A. Specifies the amounts by which each applicable allocation of new budget authority made by the Committee on Appropriations exceeds the amount of related proposed new budget authority (thereby establishing a spending reduction account).
United States · United States Congress · 11 February 2011
Expresses the sense of the House of Representatives that the Internal Revenue Service (IRS) should immediately update its collection policies and procedures to more adequately protect and assist taxpayers suffering an economic hardship.
United States · United States Congress · 10 February 2011
Affordable Housing Preservation and Revitalization Act of 2011 - Amends the United States Housing Act of 1937 to direct the Secretary of Housing and Urban Development (HUD) to ensure that funds in the residual receipts account of an eligible multifamily housing property are transferred, at the time of a qualified sale or exchange, to preservation entities. Requires that funds in the residual receipts account be used, subject to housing agency approval, to: (1) pay for rehabilitation costs approved by the housing agency; (2) deposit funds into the property's replacement reserve account; and (3) pay for social and other services, associated acquisition costs, and any other costs that have been approved by the housing agency and will directly benefit such tenants. Defines "preservation entity" as: (1) a nonprofit tax-exempt corporation, or (2) a limited partnership or limited liability company where the sole general partner or sole managing member of such ownership entity is a nonprofit tax-exempt corporation, and (3) that has the capacity to acquire and preserve an eligible multifamily housing property. States that, for purposes of the low-income housing credit under the Internal Revenue Code, residual receipts used or transferred under this Act shall not be considered federal funds.
United States · United States Congress · 10 February 2011
Affordable Health Care Expansion Act of 2011- Repeals the Patient Protection and Affordable Care Act and health care-related provisions in the Health Care and Education Reconciliation Act of 2010. Restores provisions of law amended by such Act or provisions. Amends the Internal Revenue Code to: (1) allow individual taxpayers a refundable tax credit for health insurance costs paid for the benefit of the taxpayer, the taxpayer's spouse, and dependents; (2) require business taxpayers who receive payments for certain employee health insurance coverage to file informational returns; and (3) direct the Secretary of the Treasury to make advance payments of health insurance tax credit amounts to health insurance providers.
United States · United States Congress · 10 February 2011
Orphan Earmarks Act of 2011 - Rescinds any earmark of funds provided for any federal agency with more than 90% of the appropriated amount remaining available for obligation at the end of the 9th fiscal year after it was first made available. Authorizes the agency head to delay any such rescission if an additional obligation of the earmark is likely to occur during the following 12-month period. Requires each agency head to identify and report every project that is an earmark with an unobligated balance at the end of each fiscal year to the Director of the Office of Management and Budget (OMB), who shall report a listing and accounting for such earmarks to Congress and to the public via the OMB website.
United States · United States Congress · 10 February 2011
Highway Fairness and Reform Act of 2011 - Directs the Secretary of Transportation (DOT), beginning with FY2011, to carry out a direct federal-aid highway program to permit a state governor or chief executive officer, at least 90 days before the beginning of a fiscal year, to elect to: (1) waive the state's right to receive apportioned or allocated funds under the federal-aid highway program, and (2) receive instead a prorated amount of the taxes appropriated to the Highway Trust Fund (other than for the Mass Transit Account) which are attributable to highway users in the state. Requires a pro rata reduction of such tax-equivalent amount in order to fund contract authority for programs of the National Highway Traffic Safety Administration (NHTSA) and the Federal Motor Carrier Safety Administration (FMCSA). Requires the Secretary to accept a state's election if: (1) the state has an interstate maintenance program; (2) it submits a plan describing the purposes, projects, and uses to which such amounts will be put and the federal-aid highway programmatic requirements the state elects to continue; (3) the state agrees to obligate program amounts exclusively for projects that would be eligible for surface transportation program funding; and (4) it continues to suballocate surface transportation program funds to urbanized and other areas using certain formulae and rules.
United States · United States Congress · 10 February 2011
Debt Buy-Down Act of 2011 - Amends the Internal Revenue Code to allow individual taxpayers to designate up to 10% of their adjusted income tax liability for the reduction of the public debt. Establishes in the Treasury the Public Debt Reduction Trust Fund to hold tax revenues generated by this Act for the reduction of the public debt. Amends the Balanced Budget and Emergency Deficit Control Act of 1985 to require a sequestration of federal spending equivalent to the estimated aggregate amount designated by taxpayers under this Act to reduce the public debt. Prohibits any reduction in social security retirement benefits, veterans benefits, or interest payments on federal debt as a result of any such sequestration.
United States · United States Congress · 10 February 2011
Amends Internal Revenue Code provisions relating to tax-exempt private activity bond financing to exempt from the definition of "private business use" rights to intellectual property created by scientific research conducted by a governmental unit or tax-exempt organization.
United States · United States Congress · 10 February 2011
American Competitiveness Act of 2011 - Amends the Internal Revenue Code to reduce the maximum income tax rate on corporations to 25% of corporate taxable income exceeding $50,000. Provides a special rule for any taxable year beginning in 2011 by establishing a maximum 30% rate for corporate taxable income exceeding $75,000.
United States · United States Congress · 10 February 2011
End Big Oil Tax Subsidies Act of 2011- Amends the Internal Revenue Code to require seven-year amortization of the geological and geophysical expenditures of covered large oil companies. Defines "covered large oil company" as a taxpayer which is a major integrated oil company or which has gross receipts in excess of $50 million in a taxable year. Denies certain tax benefits to any taxpayer that is not a small, independent oil and gas company, including: (1) the tax credits for producing oil and gas from marginal wells and for enhanced oil recovery, (2) expensing of intangible drilling and development costs in the case of gas wells and geothermal wells, (3) percentage depletion, (4) the tax deduction for qualified tertiary injectant expenses, (5) the exemption from limitations on passive activity losses, and (6) the tax deduction for income attributable to domestic production activities. Prohibits the use of the last-in, first-out (LIFO) accounting method by major integrated oil companies. Limits or denies the foreign tax credit and tax deferrals for amounts paid or accrued by a dual capacity taxpayer to a foreign country or U.S. possession for any period with respect to combined foreign oil and gas income. Defines "dual capacity taxpayer" as a person who is subject to a levy of a foreign country or U.S. possession and receives (or will receive) directly or indirectly a specific economic benefit from such county or possession..
United States · United States Congress · 10 February 2011
Build America Bonds to Create Jobs Now Act of 2011 - Amends the Internal Revenue Code, with respect to the Build America Bond program, to: (1) extend until December 31, 2012, the authority to issue such bonds and the authority for payments to issuers of such bonds, (2) reduce the percentage rate of payments to issuers in 2011 and 2012, (3) allow refundings of currently issued bonds, and (4) allow the use of Build America bonds to fund capital expenditures for levees and flood control projects.
United States · United States House of Representatives · 9 February 2011
United States · United States Congress · 9 February 2011
Taxpayer Conscience Protection Act of 2011 - Directs each state that makes a Medicaid payment from federal funds during the fiscal year for any items or services furnished by an abortion provider to: (1) report to the Secretary of Health and Human Services (HHS) on all such payments, and (2) publish the report on a public Internet website of the state. Requires an annual report to specified congressional committees on such reports, which shall also be published on a public Internet HHS website.
United States · United States Congress · 9 February 2011
Amends the Internal Revenue Code to repeal a provision (added by the Patient Protection and Affordable Care Act) that extends to corporations that are not tax-exempt the requirement to report payments of $600 or more. Rescinds $44 billion of appropriated but unobligated discretionary funds. Exempts unobligated funds of the Department of Defense (DOD), the Department of Veterans Affairs (VA), or the Social Security Administration. Requires the Director of the Office of Management and Budget (OMB) to determine and identify from which appropriation accounts such rescissions shall apply and report to the Secretary of the Treasury and Congress on such rescissions.
United States · United States Congress · 9 February 2011
Public Employee Pension Transparency Act - Amends the Internal Revenue Code to deny tax benefits relating to bonds issed by a state or political subdivision during any period in which such state or political subdivision is noncompliant with specified reporting requirements for state or local government employee pension benefit plans. Requires plan sponsors of a state or local government employee pension benefit plan to file with the Secretary of the Treasury an annual report setting forth: (1) a schedule of the funding status of the plan; (2) a schedule of contributions by the plan sponsor for the plan year; (3) alternative projections for each of the next 20 plan years relating to the amount of annual conotributions, the fair market value of plan assets, current liability, the funding percentage, and other matters specified by the Secretary; (4) a statement of the actuarial assumptions used for the plan year; (5) a statement of the number of plan participants who are retired or separated from service and are either receiving benefits or are entitled to future benefits and those who are active under the plan; (6) a statement of the plan's investment returns; (7) a statement of the degree to which unfunded liabilities are expected to be eliminated; and (8) a statement of the amount of pension obligation bonds outstanding. Directs the Secretary to develop model reporting statements and create and maintain a public website, with searchable capabilities, for purposes of posting plan information required by this Act.
United States · United States Congress · 8 February 2011
Trade Extenders Act of 2011 - Amends the Trade and Globalization Adjustment Assistance Act of 2009 to extend trade adjustment assistance (TAA) programs through June 30, 2012. Extends TAA for firms and farmers through June 30, 2013. Amends the Omnibus Trade Act of 2010 to extend the single transition deadline for implementing certain merit-based personnel staffing requirements for state administration of TAA to a date not earlier than June 30, 2012. Amends the Internal Revenue Code (IRC) to extend through June 30, 2012, the 80% tax credit for health insurance costs (including advance payments) for TAA (as well as Pension Benefit Guaranty Corporation [PBGC] pension) recipients. Makes TAA recipients who are in a break in training under a training program, or who are receiving unemployment compensation, eligible for such tax credit for the period through June 30, 2012. Amends the IRC, the Employee Retirement Income Security Act of 1974 (ERISA), and the Public Health Service Act (PHSA) to extend through June 30, 2012, the TAA pre-certification period rule disregarding any 63-day lapse in creditable health care coverage for TAA workers. Extends the continued eligibility for the credit for qualifying family members and certain qualified TAA-eligible individuals and PBGC pension recipients for COBRA premium assistance through June 30, 2012. Extends through June 30, 2012, coverage under an employee benefit plan funded by a voluntary employees' beneficiary association established pursuant to an order of a bankruptcy court, or by agreement with an authorized representative. Amends the Trade Act of 1974 to extend duty-free treatment under the Generalized System of Preferences (GSP) through June 30, 2012. Makes ineligible for such treatment certain imported sleeping bags, with specified exceptions. Amends the Andean Trade Preference Act (ATPA), as amended and expanded by Andean Trade Promotion and Drug Eradication Act (ATPDEA), to extend duty-free treatment or other preferential treatment of the products of Colombia and Ecuador through June 30, 2012. Extends through FY2012 preferential treatment for apparel articles assembled in one or more ATPDEA beneficiary countries from regional fabrics or regional components, and specified other type apparel (brassieres). 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 through September 30, 2020, and other specified customs users fees through November 30, 2020. Amends the Hiring Incentives to Restore Employment Act to increase required estimated tax payments of corporations with at least $1 billion in assets in the third quarter of 2015 by 4.5% to 126.0% of such amount.
United States · United States Congress · 8 February 2011
Fairness for Texas Schools Act of 2011 - Repeals the requirement that the Secretary of Education deny Texas and its local educational agencies (LEAs) funds from the Education Jobs Fund until the state assures the Secretary that: (1) funds used to support elementary and secondary education shall be distributed based on the LEAs' relative shares of school improvement funds for the most recent fiscal year for which data are available; (2) such funds will not be used to supplant state formula funding that is distributed like school improvement funds; and (3) state funding for elementary and secondary education, as a percentage of the state's total revenue, will not be reduced through FY2013.
United States · United States Congress · 8 February 2011
Military Families Financial Preparedness Act - Requires the following information to be included as part of preseparation counseling provided to members of the Armed Forces and their spouses: (1) survivor benefits available through the Secretary of Defense (DOD) or Veterans Affairs (VA); (2) budgeting, saving, credit, loans, and taxes; (3) home loan services and housing assistance available through DOD or the VA and counseling on responsible borrowing practices; and (4) additional counseling regarding the member's actual entitlement to benefits and how to apply for such benefits.
United States · United States Congress · 8 February 2011
Pay for all your Undocumented Procedures (PAY UP!) Act of 2011 - Amends the Medicare Prescription Drug, Improvement, and Modernization Act of 2003 to make permanent the program of federal reimbursement of emergency health services furnished to undocumented aliens. Requires a reallotment of unspent program funds in a fiscal year among eligible providers in full expenditure states according to a specified ratio. Requires addition of such funds to the aggregate amount available for allotment for the succeeding fiscal year in the event there is no full expenditure state.
United States · United States Congress · 8 February 2011
Restoring Consumer-driven Health Care Act of 2011 - Repeals provisions of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act, that: (1) limit payments from health and medical savings accounts and health flexible spending arrangements solely to medications that are prescribed drugs or insulin, and (2) increase taxes on distributions from health and medical savings accounts that are not used for qualified medical expenses.
United States · United States Congress · 8 February 2011
Includes land that is owned by the U.S. government and administered by the Secretary of Homeland Security (DHS) and at which individuals or goods are examined for entry into the United States within the definition of "entitlement land" for purposes of provisions requiring the Secretary of the Interior to make payments in lieu of taxes to units of general local government in which entitlement land is located.
United States · United States Congress · 8 February 2011
United Nations Tax Equalization Refund Act of 2011 - States that it shall be U.S. policy to: (1) direct the United Nations (U.N.) to return to the United States a specified amount overpaid into the United Nations Tax Equalization Fund (TEF) as of December 31, 2009; (2) use U.S. influence to press the U.N. to reform its TEF assessment procedures to reduce the discrepancies between TEF income and expenditures; and (3) annually instruct the U.N. to return to the United States any TEF surplus funds payable to the United States. Withholds such amount from the U.S. contribution to the regularly assessed biennial budget of the U.N. until the Secretary of State certifies to Congress that the U.N. has returned such amount to the United States.
United States · United States Congress · 8 February 2011
Veterans Employment Tax Credit Act of 2011 - Amends the Internal Revenue Code to: (1) extend through 2014 the work opportunity tax credit for qualified veterans (defined as veterans who are members of families receiving supplemental nutrition assistance or who are entitled to compensation for a service-connected disability), and (2) make unemployed veterans who begin work for an employer during the period 2009 through 2014 eligible for such credit.
United States · United States Congress · 8 February 2011
Extends until January 1, 2013, the placed-in-service date for buildings in the Gulf Opportunity (GO) Zone, the Rita GO Zone, or the Wilma GO Zone after which such buildings are eligible for allocations of the low-income housing tax credit.
United States · United States Congress · 8 February 2011
Individual AMT Repeal Act of 2011 - Amends the Internal Revenue Code to repeal the alternative minimum tax (AMT) on individuals after 2010.
United States · United States Congress · 8 February 2011
Savings Enhancement for Education in College Act - Amends the Internal Revenue Code to: (1) make permanent the allowance for payment of expenses for computer technology and equipment from qualified tuition programs, (2) allow a tax credit for contributions to such programs, (3) allow limited direction of investment of contributions or earnings in a qualified tuition program, and (4) allow an exclusion, up to $600, from the gross income of an employee for employer contributions to a qualified tuition program.
United States · United States Congress · 8 February 2011
Constitutional Amendment - Requires the concurrence of two-thirds of the Members of each house of Congress for final adoption of any legislation changing the internal revenue laws, unless such legislation is determined not to increase the internal revenue by more than a de minimis amount. Permits a waiver of this requirement when a declaration of war is in effect or when the United States is engaged in military conflict which causes an imminent and serious threat to national security and is so declared by a joint resolution which becomes law. Prohibits any increase in the internal revenue enacted under such a waiver from lasting more than two years.
United States · United States Congress · 8 February 2011
Constitutional Amendment - Prohibits outlays for a fiscal year (except those for repayment of debt principal) from exceeding receipts for that fiscal year (except those derived from borrowing). Prohibits outlays from exceeding 18% of the gross domestic product (GDP) for the calendar year ending before the beginning of such fiscal year. Authorizes Congress to provide for suspension of the imposed limitations for any fiscal year for which two-thirds of each chamber shall provide, by a roll call vote, for a specific excess of outlays over receipts or over 18% of the GDP for such calendar year. Prohibits any bill to levy a new tax or increase the rate of any tax from becoming law unless approved by a two-thirds roll call vote of each chamber. Requires a two-thirds roll call vote of each chamber to increase the public debt limit. Grants Members of Congress standing and a cause of action to seek judicial enforcement of this article when authorized to do so by a petition signed by one-third of the Members of either chamber. Prohibits a federal or state court from ordering any increase in revenue to enforce this article.
United States · United States Congress · 7 February 2011
Charging America Forward Act - Amends the Internal Revenue Code to: (1) extend through 2014 the tax credit for purchasing a new qualified hybrid motor vehicle, increase the the amount of such credit for certain hybrid and heavy vehicles, and provide for the transferability of such credit; (2) increase and extend through 2014 the tax credit for alternative fuel vehicle refueling property; (3) increase the limitation on the number of new qualified plug-in electric drive motor vehicles manufactured in a taxable year that are eligible for a tax credit; (4) make refundable and provide for the transferability of the tax credit for new qualified plug-in electric drive motor vehicles; (5) allow accelerated depreciation of smart meters and smart grid systems; (6) allow a 50% tax credit for investment in qualified used energy storage property (30% for energy storage property used for onsite storage); and (7) allow a nonbusiness energy tax credit for qualified used energy storage property. Defines "qualified used energy storage property" as property comprised of pre-owned advanced large format automotive propulsion battery cells previously used in a qualified plug-in electric drive motor vehicle which are reconditioned into: (1) property that is designed to receive and store electrical energy, convert it to electricity, and to deliver such electricity for support to the transmission or distribution grid or for sale to unrelated parties and that has the ability to store 50 kilowatt hours of energy or to attain a peak power output of 20 kilowatts; or (2) property that is primarily designed and used to receive and store intermittent renewable energy generated on-site and to deliver such energy for primarily on-site consumption, or which provides supplemental energy to reduce peak energy requirements on-site, and that has the ability to store the energy equivalent of 20 kilowatt hours of energy and to maintain an output of the energy equivalent of 20 kilowatt hours of electricity for not less than 2 hours. Directs the Secretary of Energy to make grants for the manufacturing of advanced batteries and components and provide facility funding awards to manufacturers of advanced battery systems and vehicle batteries that are produced in the United States.
United States · United States Congress · 7 February 2011
Nunn-Lugar Global Cooperative Threat Reduction Improvement Act of 2011 - Amends the National Defense Authorization Act for Fiscal Year 2004 relating to the authority of the Department of Defense (DOD) to use Cooperative Threat Reduction funds for a nuclear proliferation threat reduction project or activity outside of states of the former Soviet Union to remove the requirement for the concurrence of the Secretary of State before the exercise of such authority.
United States · United States Congress · 3 February 2011
Orphan Earmarks Act - Rescinds any earmark of funds provided for any federal agency with more than 90% of the appropriated amount remaining available for obligation at the end of the 9th fiscal year after it was first made available. Authorizes the agency head to delay any such rescission if an additional obligation of the earmark is likely to occur during the following 12-month period. Requires each agency head to identify and report every project that is an earmark with an unobligated balance at the end of each fiscal year to the Director of the Office of Management and Budget (OMB), who shall report a listing and accounting for such earmarks to Congress and to the public via the OMB website.
United States · United States Congress · 3 February 2011
Child Safety, Care, and Education Continuity Act of 2011 - Authorizes the Secretary of Education to award grants to states and, through them, subgrants to local educational agencies (LEAs) and nonpublic schools for assistance in restarting school operations in major disaster areas. Protects LEAs from cuts in school improvement funds under the Elementary and Secondary Education Act of 1965 for the fiscal year following the fiscal year in which a major disaster occurs within their service area. Allows LEAs in states to which teachers and paraprofessionals relocate after a major disaster to consider such teachers and paraprofessionals to have met certain federal teaching standards if the state from which they came considered them to have met such standards. Authorizes the Secretary to waive or modify certain requirements relating to maintenance of effort, supplementary use of funds, and matching funds in providing educational assistance to entities affected by a major disaster. Directs the Secretary to provide temporary emergency impact aid to states and, through them, LEAs and Native American schools for the education of students displaced by a major disaster. Authorizes the Secretary to: (1) waive or modify requirements applicable to federal student aid programs under title IV of the Higher Education Act of 1965 (HEA) that are unreasonable due to the effects of a major disaster; (2) approve Teacher Quality Partnership Grants program modifications that assist states, LEAs, and institutions of higher education (IHEs) recruit and retain faculty for schools in major disaster areas; (3) modify, at the request of an affected institution or other grantee located in a major disaster area, required and allowable uses of funds under the HEA's TRIO, GEAR-UP, Strengthening Institutions, and Strengthening Historically Black Colleges and Universities programs, and any other competitive grant program; and (4) allow financial aid administrators to adjust the expected contribution of students and parents affected by a major disaster. Directs the Secretary to make special efforts to notify students and their parents who qualify for means-tested federal benefit programs of their potential eligibility for a maximum Pell Grant, provided such students attend an IHE affected by a major disaster. Authorizes the Secretary to enter into agreements to extend certain deadlines under the Individuals with Disabilities Education Act regarding the provision of special education and related services, including early intervention services, to individuals adversely affected by a major disaster. Directs the Secretary of Health and Human Services (HHS) to provide training and technical assistance, guidance, and resources to Head Start agencies located in a major disaster area or receiving a significant number of children from such an area. Authorizes the waiver of cost-sharing requirements for such agencies and documentation requirements for Head Start participants affected by a major disaster. Authorizes the Secretary of HHS to: (1) waive the application of specified provisions of the Child Care and Development Block Grant Act of 1990 to states affected by a major disaster or serving a significant number of individuals adversely affected by a major disaster; and (2) assist states in providing training, technical assistance, and guidance to child care providers who are serving such individuals. Requires each state that receives funds under such Act to develop a disaster plan. Requires the Administrator of the Federal Emergency Management Agency (FEMA) to encourage state and local governments to address child care services and facilities in their response and recovery plans, exercises, and training. Directs the Secretary of HHS to provide disaster guidance to states under titles XIX (Medicaid) and XXI (Children's Health Insurance Program [CHIP, formerly known as SCHIP]) of the Social Security Act regarding the requirement that states provide medical assistance to individuals who are residents of the state but are absent. Requires each state to provide disaster guidance to Medicaid and CHIP providers to ensure that low-income children displaced from their home state by a major disaster have continued access to health care services.
United States · United States Congress · 3 February 2011
Repeals the provision of the Internal Revenue Code, added by the Health Care and Education Reconciliation Act of 2010, that imposes an excise tax on medical devices. Rescinds $39 billion of appropriated but unobligated discretionary funds. Exempts unobligated funds of the Department of Defense (DOD) or the Department of Veterans Affairs (VA). Requires the Director of the Office of Management and Budget (OMB) to determine and identify from which appropriation accounts such recissions shall apply and report to the Secretary of the Treasury and Congress on such recissions.
United States · United States Congress · 3 February 2011
Constitutional Amendment - Prohibits outlays for a fiscal year (except those for repayment of debt principal) from exceeding receipts for that fiscal year (except those derived from borrowing). Prohibits outlays from exceeding 18% of the gross domestic product (GDP) for the calendar year ending before the beginning of such fiscal year. Authorizes Congress to provide for suspension of the imposed limitations for any fiscal year for which two-thirds of each chamber shall provide, by a roll call vote, for a specific excess of outlays over receipts or over 18% of such GDP for such calendar year. Prohibits any bill to levy a new tax or increase the rate of any tax from becoming law unless approved by a two-thirds roll call vote of each chamber. Requires a two-thirds roll call vote of each chamber to increase the public debt limit. Grants Members of Congress standing and a cause of action to seek judicial enforcement of this article when authorized to do so by a petition signed by one-third of the Members of either chamber. Prohibits a federal or state court from ordering any increase in revenue to enforce this article.
United States · United States Congress · 2 February 2011
Close Big Oil Tax Loopholes Act - Amends the Internal Revenue Code to deny to taxpayers with gross revenues in excess of $100 million in a taxable year (applicable large taxpayers): (1) the tax deduction for intangible drilling and development costs, (2) the tax deduction for qualified tertiary injectant expenses, (3) the exemption from restrictions on the deductibility of passive losses, (4) the percentage depletion allowance for oil and gas wells, and (5) the tax deduction for income attributable to domestic production of oil, natural gas, or primary products thereof. Requires applicable large taxpayers to amortize their geological and geophysical expenditures over a seven-year period. Imposes on producers of taxable crude oil or natural gas a 13% excise tax on the removal price of such oil and natural gas produced from lands on the Outer Continental Shelf in the Gulf of Mexico. Allows a nonrefundable credit against such tax for royalties paid under federal law with respect to the production of such crude oil and natural gas. Denies a foreign tax credit to any large integrated oil company that is subject to a levy of a foreign country or possession of the United States and receives an economic benefit from such country or possession (dual capacity taxpayer) if such country or possession does not impose a generally applicable income tax.