Taxation

To provide for an accounting of total United States contributions to the United Nations.

United States · United States Congress · 24 February 2015

Requires the Director of the Office of Management and Budget (OMB) to report annually to Congress regarding all assessed and voluntary U.S. contributions to the United Nations (U.N.) and its affiliated agencies and related bodies during the previous fiscal year. Requires the report to include the following: (1) the total amount of all assessed and voluntary U.S. contributions to the U.N. and its affiliated agencies and related bodies; (2) the approximate percentage of U.S. contributions to each such agency or body in a fiscal year when compared with all such contributions in that fiscal year; and (3) the amount, description, and purpose of each contribution, the identity of the donating U.S. department or agency, and the identity of the recipient U.N. agency or body. Requires the first report to include information for the previous three fiscal years. Requires OMB to post a version of such report on a publicly available Internet website.

Highway-Rail Grade Crossing Safety Act of 2015

United States · United States Congress · 23 February 2015

Highway-Rail Grade Crossing Safety Act of 2015 This bill authorizes appropriations for FY2016-FY2019 for the highway safety improvement program, with $50 million set aside for each fiscal year for the Railway-Highway Crossings Program. The limitation to three states per year is eliminated, so all states now become eligible for the award of Highway-Rail Grade Crossing Safety improvement grants to develop or continue enhanced public education and awareness activities, in combination with targeted law enforcement, to reduce traffic law violations at highway-rail grade crossings, as well as to prevent and reduce injuries and fatalities along railroad rights-of-way. The limitation on grant amounts awarded to a state is increased from $250,000 to $2.5 million. Eligibility requirements are revised for the award of capital grants to states under the rail line relocation and improvement program. Increased appropriations under the Rail Safety Improvement Act of 2008 are authorized for FY2016-FY2019 for the Federal Railroad Administration (FRA) to make grants to the Operation Lifesaver program. The FRA shall hire: 16 full-time grade crossing safety managers to work with state and local officials to identify safety improvements to highway-rail grade crossings; and 8 trespass prevention managers to work with local governments, schools, businesses, and railroads to develop site-specific mitigation plans. The Secretary of Transportation shall study the feasibility of requiring railroads to provide additional means for the public to report problems at highway-rail grade crossings, including via a website and text messaging.

Partner with Korea Act

United States · United States Congress · 20 February 2015

Partner with Korea Act Amends the Immigration and Nationality Act to create an E-4 treaty trader visa category for up to 15,000 nationals of the Republic of Korea (South Korea) each fiscal year who are coming to the United States solely to perform specialty occupation services and with respect to whom the Secretary of Labor has certified to the Secretary of Homeland Security and the Secretary of State that the intending employer has filed an attestation concerning U.S. worker protections with the Secretary of Labor.

Regulate Marijuana Like Alcohol Act

United States · United States Congress · 20 February 2015

Regulate Marijuana Like Alcohol Act Directs the Attorney General to issue a final order that removes marijuana in any form from all schedules of controlled substances under the Controlled Substances Act. Amends such Act to: (1) provide that schedules I, II, III, IV, and V shall consist of the drugs and other substances that are set forth in the respective schedules in part 1308 of title 21 of the Code of Federal Regulations; (2) exempt marijuana from such Act except as provided in this Act; (3) revise the definition of "felony drug offense" to exclude conduct relating to marijuana; and (4) eliminate marijuana from provisions setting forth penalties applicable to prohibited conduct under such Act. Prohibits shipping or transporting marijuana from any place outside a jurisdiction of the United States into such a jurisdiction in which its possession, use, or sale is prohibited. Eliminates marijuana as: (1) a controlled substance for purposes of the Controlled Substances Import and Export Act or the National Forest System Drug Control Act of 1986, (2) a dangerous drug for purposes of federal criminal code provisions authorizing interception of communications, and (3) a targeted drug for purposes of provisions of the national youth anti-drug media campaign under the Office of National Drug Control Policy Reauthorization Act of 1998. Amends the Federal Alcohol Administration Act to set forth procedures for the issuance and revocation by the Secretary of the Treasury of permits for importing, shipping or selling in interstate or foreign commerce, purchasing for resale, producing, packaging, or warehousing marijuana. Prohibits any person from engaging in such conduct without a permit, subject to a $1,000 fine and/or a $500 payment. Sets forth criteria for ineligible applicants and disqualifying offenses. Subjects marijuana to the provisions that apply to: (1) intoxicating liquors under the Original Packages Act, the Webb-Kenyon Act, and the Victims of Trafficking and Violence Protection Act of 2000; and (2) distilled spirits under the Federal Alcohol Administration Act. Grants the Food and Drug Administration the same authorities with respect to marijuana as it has for alcohol. Transfers functions of the Administrator of the Drug Enforcement Administration relating to marijuana enforcement to the Director of the Bureau of Alcohol, Tobacco, Firearms, and Explosives (ATF). Renames: (1) ATF as the Bureau of Alcohol, Tobacco, Marijuana, Firearms and Explosives; and (2) the Alcohol and Tobacco Tax and Trade Bureau as the Alcohol, Tobacco, and Marijuana Tax and Trade Bureau. Directs the Comptroller General to review federal laws, regulations, and policies to determine if changes are desirable in light of this Act.

Marijuana Tax Revenue Act of 2015

United States · United States Congress · 20 February 2015

Marijuana Tax Revenue Act of 2015 This bill amends the Internal Revenue Code to impose an excise tax on: (1) the sale of marijuana by producers or importers, and (2) each person who is engaged in a marijuana enterprise. Defines "marijuana enterprise" to mean a producer, importer, manufacturer, distributor, retailer or any person who transports, stores, displays, or otherwise participates in any business activity that handles marijuana or marijuana products. Any person who engages in a marijuana enterprise must obtain a permit to engage in such an enterprise. The bill imposes civil penalties for failure to comply with the requirements of this Act and criminal penalties for engaging in a marijuana enterprise without a permit, failing to keep or make required records or for making false records, or refusing to pay or evading a tax imposed by this Act and for other offenses related to the sale of marijuana.

Humphrey-Hawkins 21st Century Full Employment and Training Act of 2015

United States · United States Congress · 13 February 2015

Humphrey-Hawkins 21st Century Full Employment and Training Act of 2015 Directs the Secretary of Labor to establish a Full Employment National Trust Fund with two separate accounts for: (1) Employment Opportunity Grants to states, Indian tribes, local governments, publicly-funded elementary and secondary educational institutions, educational institutions in the Federal Work-Study Program, and tax-exempt non-profit organizations for job-creating activities in communities whose economy is not at a level of full employment; and (2) Workforce Investment programs. Requires the Secretary, through studies conducted by the Department of Labor or through independent studies, to: review the effectiveness of job training and job creation programs under this Act; disseminate information concerning best practices for achieving the Act's goals; and acquire a better understanding of the true cost of the programs. Establishes arbitration procedures for resolution of disputes for grant recipients. Requires the Secretary to post a whistleblower hotline on the Department's website for the public to report noncompliance with the Act's requirements. Directs the Secretary to convene a national employment conference to meet annually to discuss the role of this Act in addressing all aspects of the problems of unemployment, the sharing of best practices in addressing those problems, and the discussion of problems in the administration of this Act. Amends the Workforce Innovation and Opportunity Act to revise member composition requirements for state and local workforce development boards to include at least 25% of the chief executive officers of minority-serving, community-based organizations. Amends the Internal Revenue Code to impose a tax on the transfer of ownership in certain covered securities transactions, payable by trading facilities or brokers that deal in such transactions. Prescribes a penalty for persons who fail to include such transactions on any tax return or statement. Directs the Secretary to suspend new hiring of unemployed persons and to freeze the hourly wages paid for jobs funded under this Act whenever it is determined that: the unemployment rate is less than 4%, and the consumer price index (inflation) is greater than 3%.

Health Freedom for Seniors Act

United States · United States Congress · 13 February 2015

Health Freedom for Seniors Act Amends the Internal Revenue Code to allow tax-free transfers of required distributions after age 70 1/2 from an individual retirement account (IRA) and other tax-exempt retirement accounts to a health savings account. Exempts such transfers from the excise tax on excess contributions to tax-favored accounts and annuities.

Veterans' Independent Living Enhancement Act

United States · United States Congress · 13 February 2015

Veterans' Independent Living Enhancement Act Repeals provisions that: (1) prohibit the initiation of Department of Veterans Affairs programs providing independent living services and assistance for greater than 2,700 veterans in each fiscal year, and (2) require giving first priority under such programs to veterans for whom the reasonable feasibility of achieving a vocational goal is precluded solely as a result of disability.

Social Security Fairness Act of 2015

United States · United States Congress · 13 February 2015

Social Security Fairness Act of 2015 Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act to repeal the government pension offset requirement applicable to and reducing husband's and wife's insurance benefits, widow's and widower's insurance benefits, and divorced mother's and divorced father's insurance benefits with respect to federal, state, or local government employees who receive a government pension and did not pay Social Security taxes during their years of government service, and so did not earn entitlement to Social Security benefits for those years. Repeals also the windfall elimination requirement with respect to computation of an individual's primary insurance amount under which OASDI retirement or disability benefits are reduced if the individual receives a federal, state, or local government pension, did not pay Social Security taxes during the years of government service, and so did not earn entitlement to Social Security benefits for those years.

Get Reinvesting in Opportunities for Workers (GROW) American Jobs Act

United States · United States Congress · 13 February 2015

Get Reinvesting in Opportunities for Workers (GROW) American Jobs Act Authorizes appropriations for FY2016-FY2020 for the SelectUSA Initiative (federal assistance aimed at increasing both foreign and domestic investment in U.S. business). Directs the Secretary of Commerce to report to Congress during such fiscal years on Initiative activities.

Energy Freedom and Economic Prosperity Act

United States · United States Congress · 13 February 2015

Energy Freedom and Economic Prosperity Act Amends the Internal Revenue Code to repeal: (1) the excise tax credits for alcohol fuel, biodiesel, and alternative fuel mixtures; (2) the tax credits for the purchase of alternative motor vehicles and new qualified plug-in electric drive motor vehicles; (3) the alternative fuel vehicle refueling property tax credit; (4) the income tax credits for alcohol, biodiesel, and renewable diesel used as fuel; (5) the enhanced oil recovery tax credit and the tax credit for producing oil and gas from marginal wells; (6) the tax credits for producing electricity from renewable resources and from advanced nuclear power facilities; (7) the tax credit for carbon dioxide sequestration; (8) the energy tax credit; and (9) the tax credits for investment in qualifying advanced coal projects and qualifying gasification projects. Directs the Department of the Treasury to prescribe a flat income tax rate for corporations, in lieu of the existing marginal tax rates, based upon the overall revenue savings from the repeal of energy tax expenditures by this Act.

Increasing American Jobs Through More Exports Act

United States · United States Congress · 13 February 2015

Increasing American Jobs Through More Exports Act Amends the Export-Import Bank Act of 1945 to authorize the Export-Import Bank of the United States, subject to appropriations, to use up to 3% of the Bank's surplus, for each of the 5 fiscal years following enactment of this Act, to cover its administrative expenses. Requires the Bank to use at least one-third of that 3% of surplus to expand or establish Bank regional offices.

Mortgage Forgiveness Tax Relief Act of 2015

United States · United States Congress · 13 February 2015

Mortgage Forgiveness Tax Relief Act of 2015 Amends the Internal Revenue Code to extend through 2016 the exclusion from gross income of income attributable to the discharge of indebtedness on a principal residence.

Commuter Parity Act of 2015

United States · United States Congress · 13 February 2015

Commuter Parity Act of 2015 Amends the Internal Revenue Code to modify the exclusion from gross income, for income tax purposes, of certain transportation benefits provided by an employer to an employee, including cash reimbursements for such benefits, to allow a monthly exclusion amount of: (1) $235 for transportation in a commuter highway vehicle from home to work and any transit pass, (2) $235 for qualified parking, and (3) $35 for qualified bicycle commuting reimbursement. Allows an annual cost-of-living adjustment to such exclusion amounts after 2016.

Supporting Academic Freedom through Regulatory Relief Act

United States · United States Congress · 13 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.

Startup Act

United States · United States Congress · 13 February 2015

Startup Act Amends the Immigration and Nationality Act to authorize the Secretary of Homeland Security to adjust to conditional permanent resident status up to 50,000 aliens who have earned a master's or doctorate degree in a science, technology, engineering, or mathematics field (STEM field) and permit such an alien to remain in the United States: (1) for up to one year after the expiration of the alien's student visa, if the alien is searching for STEM field employment; and (2) indefinitely if the alien remains actively engaged in a STEM field. Removes a STEM alien's conditional status after five years of maintaining eligibility during the entire five-year period. Authorizes the Secretary to issue conditional immigrant visas to up to 75,000 qualified alien entrepreneurs. Removes such conditional basis after four years of maintaining qualified entrepreneur status. Eliminates the per-country numerical limitation for employment-based visas. Increases the per country numerical limitation for family based immigrants from 7% to 15% of the total number of family-sponsored visas. Amends the Chinese Student Protection Act of 1992 to eliminate the provision requiring the reduction of annual People's Republic of China immigrant visas to offset status adjustments under such Act. Amends the Internal Revenue Code to: (1) provide a permanent full tax exclusion on gain from the sale or exchange of qualified small business stock held for more than five years, (2) repeal the minimum tax preference and the 28% capital gains rate on such stock, and (3) provide a limited tax credit for certain startup small businesses. Directs the Secretary of Commerce to use certain federal agency extramural budget funds to award grants to institutions of higher education for initiatives to improve commercialization and transfer of technology. Requires the head of any federal or independent regulatory agency, before issuing a notice of rule making in connection with the issuance of a proposed major rule, to complete a review that, among other things, analyzes the problem that the rule intends to address, and identifies and analyzes the rule's expected impact on state, local, and tribal governments, as well as on the ability of new businesses to form and expand. Requires a cost-benefit analysis before rule issuance. Directs the Secretary of Commerce to regularly compile: (1) information from each of the states and the District of Columbia on laws that affect the formation and growth of new businesses, and (2) quantitative and qualitative information on U.S. businesses that are not more than one year old.

Managed Carbon Price Act of 2015

United States · United States Congress · 13 February 2015

Managed Carbon Price Act of 2015 Amends the Internal Revenue Code to require U.S. coal producers, oil refinery operators, first sellers of natural gas, and producers of other greenhouse gas [GHG] emission substances and importers of any GHG emission substance (covered persons) to purchase a federal emission permit from the Department of the Treasury for the sale, combustion, or other use of a GHG emission substance. Exempts from such requirement a GHG emission substance to be used for noncombustion agricultural purposes or for which a permit has been previously purchased. Requires Treasury to impose a GHG emission permit equivalency fee on imports of carbon intensive goods. Requires federal emission permits to be: (1) denominated in one-quarter carbon dioxide equivalents, and (2) purchased within 14 calendar days before or after a GHG emission substance is produced or entered into the United States. Requires Treasury to: (1) establish a price for obtaining a permit for a year based on a determination of the dollar amount necessary to meet specified emissions reductions targets; (2) publish a five-year price schedule for permits by January 1, 2016, for each of the five years from 2017 to 2021; and (3) publish a 10-year schedule of the minimum and maximum prices for permits by January 1, 2023, and every 10 years thereafter. Establishes minimum and maximum permit prices. Authorizes Treasury to reduce permit prices if target reductions are being exceeded and to increase such prices if target reductions are not being met. Establishes emission reduction targets for 2016 through 2060 decreasing from 90% to 20% of the carbon dioxide equivalents emitted in the United States in 2005. Requires Treasury to report annually on: (1) the extent to which such limitations are being achieved, (2) GHG emission permits sold and their impact on GHG emissions, and (3) worldwide GHG emissions in relation to 2005 emissions. Defines a "carbon dioxide equivalent" as the quantity of a GHG emission substance that makes the same contribution to global warming as one metric ton of carbon dioxide. Requires the Environmental Protection Agency to publish and update a schedule listing such quantity for each GHG emission substance. Requires: (1) repayment of permit fees to specified permittees that use GHG emission substances in a manner that will make a negligible or no contribution to global warming, and (2) payment of the permit equivalency fees to exporters of carbon-intensive goods. Imposes a tax on covered persons who fail to obtain a federal emission permit. Establishes the Energy and Economic Security Trust Fund to pay monthly dividends to taxpayers from permit sales revenues.

Working Parent Support Act of 2015

United States · United States Congress · 13 February 2015

Working Parent Support Act of 2015 Amends the Internal Revenue Code to allow taxpayers who do not otherwise itemize their tax deductions a deduction from gross income (above-the-line deduction) for their employment-related expenses incurred in caring for a child under the age of 13 or a child who is physicaly or mentaly incapable of self care (qualifying child). Limits the dollar amount of such deduction in a taxable year to $7,000 for taxpayers with one qualifying child or $14,000 for taxpayers with two or more qualifying children. Allows an annual inflation adjustment to such amounts for taxable years beginning after 2015.

A REVIEW OF THE PRESIDENT'S FISCAL YEAR 2016 BUDGET REQUEST FOR THE DEPARTMENT OF LABOR'S VETERAN EMPLOYMENT AND TRAINING SERVICE (VETS)

United States · United States House of Representatives · 12 February 2015

THE FISCAL YEAR 2016 BUDGET REQUEST FOR THE U.S. DEPARTMENT OF ENERGY

United States · United States Senate · 12 February 2015

CO-OP Consumer Protection Act of 2016

United States · United States Congress · 12 February 2015

This bill temporarily exempts from penalties for failing to purchase and maintain minimum essential health care coverage individuals whose coverage under a plan offered by a qualified nonprofit health insurance issuer receiving funds through the Consumer Operated and Oriented Plan program was terminated or otherwise discontinued.

Permanent Active Financing Exception Act of 2015

United States · United States Congress · 12 February 2015

Amends the Internal Revenue Code to make permanent the subpart F foreign personal holding company income exemption for income that is derived in the active conduct of a banking, financing, or similar business, as a securities dealer, or in the conduct of an insurance business.

Pell Grant Funding Act

United States · United States Congress · 12 February 2015

Pell Grant Funding Act Directs the Secretary of Education to use any excess revenue generated by the William D. Ford Federal Direct Loan program during a fiscal year to carry out the Federal Pell Grant program in the next fiscal year.

Health Care Conscience Rights Act

United States · United States Congress · 12 February 2015

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

Protecting And Retaining Our Children's Health Insurance Program Act of 2015

United States · United States Congress · 12 February 2015

Protecting and Retaining Our Children's Health Insurance Program Act of 2015 This bill revises and extends through FY2019 at generally increased levels the program under title XXI (State Children's Health Insurance) (CHIP) of the Social Security Act (SSAct), and adjusts CHIP allotment requirements accordingly, including the rebasing and growth factor update rules for computing state allotments. Appropriations are made for certain allotments. Appropriations are made to the Child Enrollment Contingency Fund for FY2015-FY2018 (and for each of the semi-annual allotment periods for FY2019) for payments to eligible states. The aggregate cap to payments from the Fund is removed for such fiscal years and allotment periods. Additional specified amounts, with fiscal year limitation, are made available for payments from the Fund. The Secretary of Health and Human Services must make payments to shortfall states from the Child Enrollment Contingency Fund in such fiscal years and allotment periods. Performance incentive payments are revised and extended through FY2019. Specified enrollment and retention provisions for children are outlined for FY2015 and each succeeding fiscal year. The option is extended through FY2019 of a qualifying state to be paid from the state's allotment for certain Medicaid expenditures related to low-income individuals under age 19. Title XI of the SSAct is also amended to extend through FY2019: (1) the quality care for children demonstration project, (2) childhood obesity demonstration project, and (3) pediatric quality measures program. Also extended through FY20019 are CHIP grants to improve outreach and enrollment and appropriations to award such grants. SSAct XIX (Medicaid) is amended to: (1) extend express lane eligibility through FY2019, and (2) allow use of income determinations under SSAct part A (Temporary Assistance for Needy Families) (TANF) of title IV or the supplemental nutrition assistance program of the Food and Nutrition Act of 2008 to determine eligibility under the state Medicaid program.

Secure Rural Schools and Payment in Lieu of Taxes Repair Act

United States · United States Congress · 12 February 2015

Secure Rural Schools and Payment in Lieu of Taxes Repair Act This bill extends the Secure Rural Schools and Community Self-Determination Program through FY2016 at FY2011 funding levels. This Program provides payments to state jurisdictions to compensate for the cost of providing services in tax-exempt federal lands within such jurisdictions. The bill also eliminates the fiscal year limitation on funding for the Payments in Lieu of Taxes Program. This program compensates local governments for tax revenue lost due to tax-exempt federal lands within their boundaries.

A bill to amend the Internal Revenue Code of 1986 to extend the Health Coverage Tax Credit.

United States · United States Congress · 12 February 2015

This bill amends the Internal Revenue Code to extend the tax credit for health insurance coverage costs by extending the eligible coverage month in which a taxpayer and the taxpayer's family members are covered by qualified health insurance to any month beginning before January 1, 2020.

Safeguarding Classrooms Hurt by ObamaCare's Obligatory Levies

United States · United States Congress · 12 February 2015

Safeguarding Classrooms Hurt by ObamaCare's Obligatory Levies Amends the Internal Revenue Code to exclude any elementary or secondary school, state or local educational agency, and institution of higher education from the definition of "applicable large employer" for purposes of the employer mandate to provide health care coverage for employees. Directs the Secretary of Education to study and report on the impact of the employer health insurance mandate on educational agencies and institutions before and after the enactment of this Act.

Balanced Budget Accountability Act

United States · United States Congress · 12 February 2015

Balanced Budget Accountability Act Requires each house of Congress to adopt a concurrent budget resolution for a fiscal year which provides that, for each fiscal year for which a budget is provided under the resolution (beginning by FY2025), total outlays do not exceed total receipts and are not more than 18% of the gross domestic product for such fiscal year. Requires the Director of the Congressional Budget Office (CBO), upon the adoption by a chamber of a concurrent budget resolution for a fiscal year, to transmit to the Speaker of the House of Representatives or the President pro Tempore of the Senate (as the case may be) a certification as to whether or not that chamber has met the requirements of this Act with respect to the resolution. Requires the appropriate payroll administrator of each chamber to deposit in an escrow account all mandatory payments for compensation of Members of Congress serving in that chamber if CBO does not certify that it has adopted a concurrent budget resolution for FY2016 before April 16, 2015. Requires deposits to begin on such date and to be released to appropriate Members on the earlier of: the day on which CBO certifies that the chamber has met the requirements of this Act with respect to FY2016, or the last day of the 114th Congress. Sets forth the same requirements for FY2017 if CBO does not certify that a chamber has adopted a concurrent budget resolution for FY2017 before April 16, 2016. Requires legislation in the House and Senate that increases revenue to be agreed upon only by an affirmative vote of three-fifths of the Members of that chamber.

SONG Act

United States · United States Congress · 12 February 2015

Saving Our Next Generation Act or the SONG Act Expresses the sense of the Senate that the federal programs most critical to improving child well-being should be fully funded. Establishes the President's Commission on Children. Directs the Secretary of Health and Human Services (HHS) to contract with the Institute of Medicine to study evidence-based best practices and innovations for fostering safe and stable families, including implementing mentoring programs. Requires the Secretary to award grants to eligible entities to implement best practices and innovations identified in the study. Amends the Fair Labor Standards Act of 1938 to increase the federal minimum wage for employees to: (1) $8.20 an hour six months after enactment of this Act; (2) $9.15 an hour one year later; (3) $10.10 an hour two years later; and (4) amounts determined three years later and annually thereafter based on increases in the Consumer Price Index. Increases the federal minimum wage for tipped employees to $3.00 an hour for one year six months after enactment of this Act, with a formula for subsequent annual adjustments to ensure that it remains equal to 70% of the wage in effect under FLSA for other employees. Amends the Internal Revenue Code to: (1) make permanent the reduction in the income eligibility threshold (from $10,000 to $3,000) for determining the refundable portion of the child tax credit, (2) eliminate the inflation adjustment to such amount, but (3) require an annual inflation adjustment to the allowable amount of such credit (i.e., $1,000) after 2014. Modifies the earned income tax credit to: (1) make permanent the increase in the rate of such credit for taxpayers with three or more children; (2) increase the earned income amount, phaseout amounts, and the credit for taxpayers with no qualifying children; (3) reduce from 25 to 21 the qualifying age for such credit for individuals without a qualifying child; (4) revise eligibility rules for married individuals living apart and qualifying children claimed by another family member; and (5) repeal the denial of such credit for taxpayers with excess investment income. Reauthorizes the Assets for Independence Act through FY2020, and prescribes requirements under it for newborn development account demonstration projects. Amends the Community Services Block Grant Act to reauthorize the Community Services Block Grant Program through FY2014. Directs HHS to award: (1) community service block grants to states to establish Governors Working Groups on Children; and (2) national technical assistance grants to certain institutions of higher education, national nonprofit organizations, or foundations to provide technical assistance to states and Indian tribes to identify best practices for improving the health status of children and improve efforts at capacity building. Amends part A (Temporary Assistance for Needy Families) (TANF) of title IV of the Social Security Act (SSAct), SSAct title XVI (Supplemental Security Income) (SSI), the Food and Nutrition Act of 2008 (for the supplemental nutrition assistance program), and the Low Income Home Energy Assistance Act of 1981 to exclude interest in, and distribution from, a qualified tuition program or a child savings account from income resources for eligibility purposes under their respective programs. Amends the Family and Medical Leave Act of 1993 (FMLA) to provide eligible employees leave to care for a domestic partner or his or her child, parent-in-law, adult child, sibling, grandparent, grandchild, son-in-law, or daughter-in-law (as well as for a spouse, child, or parent), if such person has a serious health condition. Includes within the FMLA purview a same-sex spouse. Amends federal civil service law to apply the same leave allowance to federal employees. Allows an eligible employee during any 12-month period to take up to 24 hours of parental involvement leave to: participate in an academic activity of his or her child's school, such as a parent-teacher conference or an interview for a school; participate in an extracurricular activity at, or sponsored by, the child's school; or transport or accompany his or her spouse, son or daughter, or parent to a medical or dental appointment. Allows an employee to elect, or an employer to require, substitution of any of the employee's paid or family leave for such parental involvement leave. Extends an eligible employee's entitlement to family leave to situations where: it is necessary to care for a son, daughter, or parent, if the individual is addressing domestic violence and its effects; or the employee is unable to perform the functions of his or her position because the employee is addressing these issues. Entitles eligible employees to bereavement leave because of the death of a son, daughter, parent, or sibling. Allows the employee to substitute any available paid leave for bereavement leave. Applies the same leave allowances for parental involvement and bereavement to federal employees. Amends SSAct title XX (Block Grants to States for Social Services and Elder Justice) and SSAct title V (Maternal and Child Health Services) with respect to demonstration projects addressing health professions workforce needs and maternal, infant, and early childhood home visiting programs. Amends the Public Health Service Act (PHSA) to direct HHS to implement a program to enable dental hygienists and nurses to be National Health Service Corps members if they serve in a health professional shortage area that is a school. Directs HHS to award grants to eligible entities to enable such entities to provide behavioral health screening and behavioral health services, including to students. Requires each state plan approved under SSAct title XIX (Medicaid) to make a direct certification for medical assistance and school meals of supplemental nutrition-eligible children and Head Start and early Head Start-eligible children. Directs the Government Accountability Office (GAO) to report to Congress on the feasibility of creating a public health insurance pathway for children who do not receive health insurance coverage through an employer plan maintained by a family member. Assures Medicaid coverage continuity for former foster care children up to age 26. Authorizes comprehensive mental health assessments under the state Medicaid plan of juveniles without regard to whether they are inmates of a public institution. Directs GAO to identify evidence-based intervention strategies that divert juveniles from incarceration to community behavioral health assessment and treatment. Directs the Attorney General to establish a coordinated grant program to enable states, territories, and tribes to implement such diversion programs. Reauthorizes mental health courts and drug courts through FY2019 under the Omnibus Crime Control and Safe Streets Act of 1968. Directs HHS to issue regulations to ensure continuity of care for children undergoing an active course of treatment who involuntarily change coverage under health insurance, the state plan under Medicaid, or the state child health plan under SSAct title XXI (CHIP) during such course of treatment for any reason. Amends SSAct title XIX to allow, at state option, the Medicaid plan to continue for up to 12 months the benefit eligibility of a child or a non-elderly adult. Requires that managed care organizations provide language services to enrollees. Covers specified preventive health services under Medicaid and CHIP, subject to certain cost-sharing prohibitions. Reauthorizes maternal, infant, and early childhood home visiting programs through FY2019. Reauthorizes the Pediatric Accountable Care Organization Demonstration Project through calendar 2019. Includes therapeutic foster care as medical assistance under Medicaid. Directs HHS to establish a child welfare innovation grant program. Amends part B (Child and Family Services) of SSAct title IV to prohibit federal payment or reimbursement to a state under such part unless it is for state expenditures for evidence-based child welfare programs or their services. Amends SSAct title XI to declare that there shall be no limit on the number of demonstration projects authorized by the Secretary of HHS for any fiscal year after FY2014. Directs HHS to recommend to Congress legislative or administrative action necessary to eliminate the requirement that a child be deemed to be a recipient of TANF (Temporary Assistance for Needy Families) under SSAct title IV (as in effect as of July 16, 1996) for purposes of foster care maintenance payments under SSAct title IV part E (Foster Care and Adoption Assistance). Establishes the Presidential Task Force on K-12 Education to advise the President regarding methods to improve graduation rates. Directs the Secretary of Education (Secretary, for the rest of this bill) to award competitive grants to local educational agencies (LEAs) or nonprofit childhood education program providers to improve parental support for preschool home learning. Directs the Secretary to award competitive grants to states to plan, develop, and provide free, voluntary, high-quality prekindergarten programs to children whose family income does not exceed a specified amount. Requires those programs to be offered to other children for a fee that is based on their family income. Requires the Secretary to allot matching grants to states and, through them, subgrants to LEAs to offer free or reduced-price high-quality prekindergarten programs to low-income children. Amends the Head Start Act to direct HHS to develop and implement a plan to provide Head Start and Early Head Start services to children from states or communities that provide sustained access to high-quality prekindergarten programs to children whose family income does not exceed 200% of the poverty line. Amends the Elementary and Secondary Education Act of 1965 (ESEA) to reauthorize appropriations for the William F. Goodling Even Start Family Literacy programs through FY2021. Directs the Secretary to award competitive grants to enable states to expand the school calendar for their public elementary and secondary schools. Authorizes the Secretary to make formula grants to states and, through them, competitive subgrants to LEAs to establish or enhance educational programs and related services that enable pregnant and parenting students to enroll in, attend, and succeed in school. Requires subgrantees to: provide academic support services to pregnant and parenting students; assist such students in accessing quality, affordable child care, and early childhood education services; provide transportation services or assistance to such students and their children; educate students, parents, and community members regarding the educational rights of such students; train school personnel regarding the challenges facing pregnant and parenting students and their educational rights; revise school policies and practices that hinder or discourage such students from continuing their education; provide student parents with training and support in parenting, healthy relationship skills, unplanned pregnancy prevention strategies, and other life skills; and provide educational and career mentoring services and peer groups to pregnant and parenting students. Amends the school improvement program under part A of title I of the ESEA to require states to include in their annual state report cards data regarding their pregnant and parenting students. Adds physical education and health education as "core academic subjects" under the ESEA. Allows funding under the Carol M. White Physical Education Program for instruction in healthy eating habits and good nutrition to be used to train healthy food chefs who serve as innovative cooks, as chef trainers, and as a nutrition resource for public elementary and secondary schools and their communities. Amends the Richard B. Russell National School Lunch Act to direct the Department of Agriculture to establish a program that awards competitive grants to school food authorities and child care providers to provide family meals during non-school hours to households that have at least one child who is: (1) enrolled with the grantee, and (2) eligible to receive free or reduced price meals under the school lunch or breakfast program. Amends part A (Teacher and Principal Training and Recruiting Fund) of title II of the ESEA to allow LEAs to use their part A subgrants to train teachers in the topics of nutrition, fitness, and wellness. Directs the Secretary to provide technical assistance and award competitive grants to LEAs to replicate the best practices in enabling elementary and secondary school students to achieve grade-level work, graduate from secondary school on a timely basis, and obtain employment. Requires the Secretary to conduct a study of extended learning time models. Amends the Carl D. Perkins Career and Technical Education Act of 2006 to include among the uses of funds to support career and technical education programs: (1) school adoption, mentoring, or entrepreneurship programs for students; and (2) mentoring programs that connect school leaders with local business representatives. Reauthorizes appropriations through FY2020 for the programs under the Carl D. Perkins Career and Technical Education Act of 2006. Directs the Secretary and the Secretary of Labor to establish jointly an interagency committee to coordinate programs, activities, and services under the Workforce Innovation and Opportunity Act with those carried out under the Carl D. Perkins Career and Technical Education Act of 2006. Requires the Secretary to award competitive grants to states and local educational agencies to support parents of children in prekindergarten programs or elementary schools by: (1) building parents' capacity to evaluate and select appropriate childcare, (2) building parents' capacity to serve as partners with school teachers and administrators, and (3) providing parents with access to the job skills and training needed for successful employment. Amends title IV (Student Assistance) of the Higher Education Act of 1965 (HEA) to direct the Secretary to establish a program to refinance: (1) the William D. Ford Federal Direct Loans (DLs) of qualified borrowers if the DLs were first disbursed or, in the case of Direct Consolidation Loans, applied for before July 1, 2013; and (2) the Federal Family Education Loans (FFELs) of qualified borrowers as DLs. Refinances the FFELs as Federal Direct Stafford, Unsubsidized Stafford, PLUS, or Consolidated Loans depending on the categorization of the FFEL. Sets the interest rate on the refinanced loans, other than the Federal Direct Consolidation Loans, at the rate for the 12 months beginning on July 1, 2013, based on: (1) the DL's categorization; and (2) in the case of Stafford Loans, whether the loan was issued to an undergraduate or graduate student. Establishes a formula for determining the interest rate on refinanced Consolidation Loans. Fixes the interest rate on the refinanced loans for the period of such loans. Directs the Secretary to establish eligibility requirements that are based on a borrower's income or debt-to-income ratio and that take into consideration providing access to refinancing for borrowers who have the greatest financial need. Requires the Secretary to establish a program to refinance as Federal Direct Refinanced Private Loans private education loans that were first disbursed to qualified borrowers before July 1, 2013, for postsecondary educational expenses. Sets the interest rate on Federal Direct Refinanced Private Loans at the rate applicable for the 12 months beginning on July 1, 2013, to: (1) Direct Stafford and Unsubsidized Stafford Loans issued to undergraduates if the private education loan was issued for undergraduate expenses, (2) Direct Unsubsidized Stafford Loans issued to graduate or professional students if the private education loan was issued for graduate or professional studies, or (3) Direct PLUS Loans if the private education loan was issued for undergraduate and graduate or professional studies. Fixes the interest rate for the period of such loans. Directs the Secretary to establish eligibility requirements that: (1) are based on a borrower's income or debt-to-income ratio and take into consideration providing access to refinancing for borrowers who have the greatest financial need, (2) ensure eligibility only for borrowers in good standing, (3) minimize inequities between Federal Direct Refinanced Private Loans and other federal student loans, and (4) preclude windfall profits for private educational lenders. Requires qualified borrowers of such loans to undergo loan counseling before their private education loan is refinanced. Requires private educational lenders to report specified loan information to the Secretary, Congress, the Secretary of the Treasury, and the Director of the Consumer Financial Protection Bureau in order to allow for an assessment of the private education loan market. Directs the Secretary to undertake a campaign to alert borrowers that they may be eligible for refinancing. Requires the Secretary to increase publicity about the DL repayment plan for public service employees that allows for the cancellation of the remaining principal and interest due on such loans if 120 monthly payments are made on such loans after October 1, 2007. Revises federal bankruptcy law to make the hardship exception to the exemption of educational debts from discharge in bankruptcy applicable to: (1) private education loans; (2) 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; and (3) an obligation to repay funds received from a governmental unit as an educational benefit, scholarship, or stipend. Amends the Truth in Lending Act to require a private educational lender to include in a private education loan for which the cosigner is jointly liable a process for releasing the cosigner from obligations on such loan. States that neither the estate of the borrower nor any cosigner of such private education loan shall be obligated to repay the outstanding principle and interest on the loan in the event of the borrower's death, disability, or inability to engage in any substantial gainful activity. Amends the Fair Credit Reporting Act to prohibit: (1) consumer reporting agencies from making any consumer report containing information on a default on a private education loan resulting from accelerated repayment terms of the loan after the death, disability, inability to engage in any substantial gainful activity, or bankruptcy of a jointly liable cosigner, and (2) the lender or servicer of a private education loan from furnishing loan information to a consumer reporting agency if the consumer defaulted on the loan due to accelerated repayment terms after the death, disability, inability to engage in any substantial gainful activity, or bankruptcy of such a cosigner. Amends title IV of the HEA to require IHEs to ensure that a student completes an assessment demonstrating the student's understanding of the terms and conditions of a DL before certifying the loan for disbursement to the student. Directs the Secretary to award competitive grants to nonprofit or educational entities to develop and pilot measures of accountability for value and cost-effectiveness in higher education.

Audit the Pentagon Act of 2015

United States · United States Congress · 12 February 2015

Audit the Pentagon Act of 2015 This bill reduces discretionary spending by 0.5% for federal agencies that have either not submitted a financial statement for a fiscal year or have submitted a financial statement that has not received an unqualified or a qualified audit opinion by an independent external auditor. The bill excludes specified Department of Defense (DOD) accounts for personnel and the Defense Health Program from the reductions. The President may waive the reductions for any account by certifying that the cuts would harm national security or members of the Armed Forces who are in combat. The bill establishes reporting requirements for the Office of Management and Budget and DOD.

Balanced Budget Accountability Act

United States · United States Congress · 12 February 2015

Balanced Budget Accountability Act Requires each house of Congress to adopt a concurrent budget resolution for a fiscal year which provides that, for each fiscal year for which a budget is provided under the resolution (beginning by FY2025), total outlays do not exceed total receipts and are not more than 18% of the gross domestic product for such fiscal year. Requires the Director of the Congressional Budget Office (CBO), upon the adoption by a chamber of a concurrent budget resolution for a fiscal year, to transmit to the Speaker of the House of Representatives or the President pro Tempore of the Senate (as the case may be) a certification as to whether or not that chamber has met the requirements of this Act with respect to the resolution. Requires the appropriate payroll administrator of each chamber to deposit in an escrow account all mandatory payments for compensation of Members of Congress serving in that chamber if CBO does not certify that it has adopted a concurrent budget resolution for FY2016 before April 16, 2015. Requires deposits to begin on such date and to be released to appropriate Members on the earlier of: the day on which CBO certifies that the chamber has met the requirements of this Act with respect to FY2016, or the last day of the 114th Congress. Sets forth the same requirements for FY2017 if CBO does not certify that a chamber has adopted a concurrent budget resolution for FY2017 before April 16, 2016. Requires legislation in the House and Senate that increases revenue to be agreed upon only by an affirmative vote of three-fifths of the Members of that chamber.

[H.A.S.C. No. 114-6] THE FISCAL YEAR 2016 BUDGET REQUEST: A VIEW FROM OUTSIDE EXPERTS: ALTERNATIVE BUDGETS AND STRATEGIC CHOICES

United States · United States House of Representatives · 11 February 2015

U.S. DEPARTMENT OF VETERANS AFFAIRS BUDGET REQUEST FOR FISCAL YEAR

United States · United States House of Representatives · 11 February 2015

U.S. DEPARTMENT OF VETERANS AFFAIRS BUDGET REQUEST FOR FISCAL YEAR 2016

United States · United States House of Representatives · 11 February 2015

ENERGY AND WATER DEVELOPMENT APPROPRIATIONS FOR FISCAL YEAR 2016

United States · United States Senate · 11 February 2015

THE FISCAL YEAR 2016 DEPARTMENT OF ENERGY BUDGET

United States · United States House of Representatives · 11 February 2015

ENERGY AND WATER DEVELOPMENT APPROPRIATIONS FOR FISCAL YEAR 2016

United States · United States Senate · 11 February 2015

Veterans TRICARE Choice Act

United States · United States Congress · 11 February 2015

Veterans TRICARE Choice Act Allows an individual who is eligible to participate in the TRICARE program (a Department of Defense [DOD] managed health care program) to: (1) elect to be ineligible to enroll in such program, (2) make tax deductible contributions to a health savings account during the period such individual elects to be ineligible for TRICARE coverage, and (3) enroll in the TRICARE program at a later date during a special enrollment period. Requires DOD to: (1) submit to the Internal Revenue Service information on each TRICARE-eligible individual who makes such election for purposes of determining such individual's eligibility for a health savings account; and (2) report to Congress, annually, on elections by TRICARE-eligible individuals under this Act.

American Research and Competitiveness Act of 2015

United States · United States Congress · 11 February 2015

American Research and Competitiveness Act of 2015 Amends the Internal Revenue Code to: (1) revise the formula for calculating the amount of the reseach tax credit, (2) make such revised credit permanent, and (3) allow a portion of the research credit as an offset against the alternative minimum tax of an eligible small business.

Ax the Tax on Middle Class Americans' Health Plans Act

United States · United States Congress · 11 February 2015

Ax the Tax on Middle Class Americans' Health Plans Act This bill repeals, effective for taxable years beginning after 2017, the excise tax on the excess benefit portion of high-cost employer-sponsored health care plans (known as Cadillac plans). The reporting requirement for such plans is also repealed for calendar years beginning after 2014.

STARS Act

United States · United States Congress · 11 February 2015

Simplifying Technical Aspects Regarding Seasonality Act of 2015 or the STARS Act Amends the Internal Revenue Code to exempt seasonal employees from the definition of "full-time employee" for purposes of the employer mandate to provide employees with minimum essential health care coverage. Defines "seasonal employee" as an employee who is employed in a position for which the customary annual employment is not more than six months and which requires performing labor or services that are ordinarily performed at certain seasons or periods of the year.

Tobacco Tax Equity Act of 2015

United States · United States Congress · 11 February 2015

Tobacco Tax Equity Act of 2015 Amends the Internal Revenue Code, with respect to the excise tax on tobacco products, to tax pipe tobacco, smokeless tobacco products, and large cigars at the same level as cigarettes. Revises the definition of "tobacco products," for purposes of such tax, to include any other product determined to be a tobacco product by the Food and Drug Administration. Makes smokeless tobacco products sold in discrete single-use units subject to an excise tax of $50.33 per thousand. Provides for an inflation adjustment in calendar years beginning after 2015 to the dollar amounts of tobacco products subject to the excise tax.

Right Start Child Care and Education Act of 2015

United States · United States Congress · 11 February 2015

Right Start Child Care and Education Act of 2015 Amends the Internal Revenue Code to: (1) increase the rates and maximum allowable amount of the tax credit for employer-provided child care facilities; (2) increase the eligibility threshold amount and rate of the household and dependent care tax credit and make such credit refundable; (3) allow a new $2,000 tax credit for child care providers who hold a bachelor's degree in early childhood education, child care, or a related degree and who provide at least 1,200 hours of child care services in a taxable year; and (4) increase the tax exclusion for employer-provided dependent care assistance.

Veterans TRICARE Choice Act

United States · United States Congress · 11 February 2015

Veterans TRICARE Choice Act Allows an individual who is eligible to participate in the TRICARE program (a Department of Defense [DOD] managed health care program) to: (1) elect to be ineligible to enroll in such program, (2) make tax deductible contributions to a health savings account during the period such individual elects to be ineligible for TRICARE coverage, and (3) enroll in the TRICARE program at a later date during a special enrollment period. Requires DOD to: (1) submit to the Internal Revenue Service information on each TRICARE-eligible individual who makes such election for purposes of determining such individual's eligibility for a health savings account; and (2) report to Congress, annually, on elections by TRICARE-eligible individuals under this Act.

Provider Tax Administrative Simplification Act of 2015

United States · United States Congress · 11 February 2015

Provider Tax Administrative Simplification Act of 2015 Requires the Secretary of Health and Human Services to approve a waiver of the uniform tax requirement (whether or not the tax is broad based), regardless of whether the state concerned satisfies certain requirements, for any state with a provider tax that does not apply to continuing care retirement communities or life care communities that: (1) have no beds certified to provide medical assistance under title XIX (Medicaid) of the Social Security Act, or (2) do not provide services for which Medicaid payment may be made.

Innovators Job Creation Act of 2015

United States · United States Congress · 11 February 2015

Innovators Job Creation Act of 2015 Amends the Internal Revenue Code to allow a qualified small business to elect to use a portion of its tax credit for increasing research expenditures as an offset against its payroll tax liability under the Federal Insurance Contributions Act. Defines "qualified small business" as a corporation, a partnership, or a person other than a tax-exempt organization that had gross receipts of less than $5 million for the taxable year and that did not have gross receipts for any period preceding the five-taxable-year period ending with such taxable year. Limits: (1) the number of years a taxpayer may elect to offset payroll taxes under this Act to five, and (2) the annual amount of such offset to $250,000. Allows an offset of research tax credit amounts against alternative minimum tax liability. 

Earned Income Tax Credit Improvement and Simplification Act 2015

United States · United States Congress · 11 February 2015

Earned Income Tax Credit Improvement and Simplification Act 2015 Amends the Internal Revenue Code, with respect to the earned income tax credit, to: (1) make permanent the increase in the rate of such credit for taxpayers with three or more qualifying children and the reduction in the amount of the marriage penalty for such credit; (2) allow such credit for an individual with no qualifying children who has attained the age of 21 but not 25 and is not a full-time student, and whose qualifying children do not have valid social security numbers; (3) revise eligibility rules relating to married individuals living apart and qualifying children claimed by another family member; and (4) repeal the denial of such credit for taxpayers with excess investment income.

Energy Production Fairness Act

United States · United States Congress · 11 February 2015

Energy Production Fairness Act This bill equalizes the excise tax on liquefied petroleum gas and liquefied natural gas by establishing a rate of 18.3 cents per energy equivalent of a gallon of gasoline for liquefied petroleum gas and 24.3 cents per energy equivalent of a gallon of diesel for liquefied natural gas.

LNG Excise Tax Equalization Act of 2015

United States · United States Congress · 11 February 2015

LNG Excise Tax Equalization Act of 2015 Amends the Internal Revenue Code to adjust the excise tax on liquefied natural gas to 24.3 cents per energy equivalent of a gallon of diesel.