Taxation

Sunlight for Unaccountable Non-profits (SUN) Act

United States · United States Congress · 4 February 2015

Sunlight for Unaccountable Non-profits (SUN) Act Amends the Internal Revenue Code to require: (1) the annual tax return information for tax-exempt organizations and deferred compensation plans to be made available to the public at no charge and in an open structured data format that is processable by computers, with the information easy to find, access, reuse, and download in bulk; and (2) the disclosure of the names and addresses of contributors of $5,000 or more to tax-exempt organizations that participate or intervene in political campaigns on behalf of, or in opposition to, any candidate for public office.

STAGE Act

United States · United States Congress · 4 February 2015

Support Theaters in America Growth and Expansion Act or the STAGE Act Amends the Internal Revenue Code, with respect to the expensing of the costs of qualified film and television productions, to: (1) extend through 2016 provisions allowing such expensing, (2) allow such expensing for the costs of certain live theatrical productions, and (3) provide for the tax treatment of dispositions of an interest in a live theatrical production as a passive activity.

TALENT Act

United States · United States Congress · 4 February 2015

To Aid Gifted and High-Ability Learners by Empowering the Nation's Teachers Act or the TALENT Act Amends the Elementary and Secondary Education Act of 1965 to require state assessments of student proficiency to measure individual academic achievement, including above grade level achievement. Requires states to: (1) recognize local educational agencies (LEAs) that significantly increase the proportion of their students, overall and in specified student subgroups, that score at or above the advanced level of achievement on such assessments; (2) assist their LEAs and schools in providing additional educational assistance to advanced, gifted, and talented students; and (3) report annually a comparison of the performance of students between different LEAs at each level of achievement, disaggregated by specified student subgroups. Requires LEAs receiving school improvement funds to identify gifted and talented students and support their learning needs. Requires LEAs and partnerships that receive funding under the Teacher and Principal Training and Recruiting Fund program to train educators to identify gifted and talented students and implement instructional practices that support their education. Authorizes LEAs to use funding under: (1) the small rural school achievement program to support gifted and talented students, and (2) the rural and low-income school program to train teachers to meet the unique learning needs of gifted and talented students. Directs the Secretary, through the Director of the Institute of Education Sciences, to: (1) continue research and development activities regarding the education of gifted and talented students; (2) support a National Research and Dissemination Center on the Gifted and Talented; (3) administer demonstration grants that enhance the ability of educators to support gifted and talented students; and (4) ensure that statistical data regarding the education of gifted and talented children is collected, reported, analyzed, and disseminated. Amends the America COMPETES Reauthorization Act of 2010 to require the committee established to coordinate federal STEM (Science, Technology, Engineering, and Mathematics) education programs to encourage participating agencies to develop and implement programs for advanced students. Amends the National Defense Authorization Act for Fiscal Year 1991 to require the Secretary of Energy (DOE) to use academic achievement as the basis for student participation in DOE's mathematics and science education programs for elementary and secondary school students and its prefreshman science, mathematics, and technology enrichment program for middle school students. Amends the America COMPETES Act to give Advanced Placement (AP) program and International Baccalaureate (IB) program grant priority to eligible entities that are part of a statewide strategy to increase the availability of AP or IB mathematics, science, and critical foreign language courses by making such courses available earlier than usual to students who are prepared for the work.

Permanently Repeal the Estate Tax Act of 2015

United States · United States Congress · 4 February 2015

Permanently Repeal the Estate Tax Act of 2015 Repeals the federal estate tax, effective for estates of decedents dying after December 31, 2014.

Short Line Railroad Rehabilitation and Investment Act of 2015

United States · United States Congress · 4 February 2015

Short Line Railroad Rehabilitation and Investment Act of 2015 Amends the Internal Revenue Code, with respect to the tax credit for railroad track maintenance, to: (1) expand the types of maintenance expenditures eligible for such credit, and (2) extend such credit through 2016.

To amend the Internal Revenue Code of 1986 to disallow the refundable portion of the child credit to taxpayers using individual taxpayer identification numbers issued by the Internal Revenue Service.

United States · United States Congress · 4 February 2015

Amends the Internal Revenue Code to disallow the refundable portion of the child tax credit to taxpayers who use individual taxpayer identification numbers issued by the Internal Revenue Service instead of social security account numbers to claim such credit on their tax returns.

Clean Vehicles Incentive Act of 2015

United States · United States Congress · 4 February 2015

Clean Vehicles Incentive Act of 2015 Amends the Internal Revenue Code to allow certain businesses located in areas designated as nonattainment areas under the Clean Air Act a general business tax credit for the cost of certain clean-fuel vehicle property and the use of clean-burning fuel. Allows a new qualified hybrid motor vehicle tax credit for hybrid motor vehicles placed in service after December 31, 2014, by an eligible business if substantially all of the use of the vehicle is in a nonattainment area.

Helping Families Save for Education Act

United States · United States Congress · 4 February 2015

Helping Families Save for Education Act Amends the Internal Revenue Code, with respect to Coverdell education savings accounts, to: (1) increase the age limit for beneficiaries of such accounts after which contributions may not be made from age 18 to age 22, and (2) increase the maximum contribution limit in any taxable year from $2,000 to $10,000.

THE PRESIDENT'S FISCAL YEAR 2016 BUDGET PROPOSAL WITH U.S. DEPARTMENT OF THE TREASURY SECRETARY JACOB J. LEW

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

INTERNAL REVENUE SERVICE OPERATIONS AND THE PRESIDENT'S BUDGET FOR FISCAL YEAR 2016

United States · United States Senate · 3 February 2015

Mortgage Debt Tax Relief Act

United States · United States Congress · 3 February 2015

Mortgage Debt Tax Relief Act 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.

Mortgage Choice Act of 2015

United States · United States Congress · 3 February 2015

Mortgage Choice Act of 2015 Amends the Truth in Lending Act with respect to requirements for disclosure to a consumer of points and fees information about a consumer credit transaction, secured by the consumer's principal dwelling, but which is not a residential mortgage transaction, a reverse mortgage transaction, or a transaction under an open end credit plan, when the total points and fees the consumer must pay at or before closing will exceed 8% of the total loan amount or $400, whichever is greater. (Such consumer credit transactions might include an equity credit line to which consumer purchases or leases may be charged.) Excludes from the computation of such points and fees any escrow for future payment of insurance. Modifies the criteria for exclusion from the computation of points and fees of certain reasonable charges elsewhere exempted from the computation of the finance charge in extensions of credit secured by an interest in real property. Excludes from points and fees any such reasonable charges even though a creditor receives compensation, but only in so far as the creditor or its affiliate retains the compensation as a result of their participation in an affiliated business arrangement. (An "affiliated business arrangement" is one in which: (1) a person who is in a position to refer business incident to or a part of a real estate settlement service involving a federally related mortgage loan, or an associate of such person, has either an affiliate relationship with or a direct or beneficial ownership interest of more than 1% in a provider of settlement services; and (2) either of such persons directly or indirectly refers such business to that provider or affirmatively influences the provider's selection.) Revises the additional requirement that such a reasonable charge be paid to a third party unaffiliated with the creditor. Requires the charge to be: (1) a bona fide third party charge not retained by the mortgage originator, creditor, or an affiliate; or (2) a fee or premium for title examination, title insurance, or similar purposes. Modifies the conditions under which federal departments and agencies may exempt refinancings under a streamlined refinancing from an income verification requirement that, at the time a refinancing is consummated, the consumer has a reasonable ability to repay the loan and all applicable taxes, insurance, and assessments. Repeals the exception for bona fide third party charges not retained by the mortgage originator, creditor, or an affiliate from the requirement that total points and fees not exceed 3% of the total new loan amount. (Thus subjects such charges to the same 3% ceiling.)

Expanded & Improved Medicare For All Act

United States · United States Congress · 3 February 2015

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. Allows patients 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 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% of income earners, (3) by instituting a progressive excise tax on payroll and self-employment income, (4) by instituting a tax on unearned income, and (5) by instituting a 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). Requires the Medicare for All Program to give employment transition benefits and first priority in retraining and job placement to individuals whose jobs are eliminated due to reduced clerical and administrative work. 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. Requires the eventual integration of the Indian Health Service into the Program, and an evaluation of the continued independence of Department of Veterans Affairs health programs.

Prevent IRS Overreach Act of 2015

United States · United States Congress · 3 February 2015

Prevent IRS Overreach Act of 2015 Prohibits the Internal Revenue Service from filling any position, by transfer or any other appointment taking effect on or after the enactment of this Act, if the duties and responsibilities of such position include the enforcement of any provision of, or amendment made by, the Patient Protection and Affordable Care Act or the Health Care and Education Reconciliation Act of 2010.

Proposing a balanced budget amendment to the Constitution requiring that each agency and department's funding is justified.

United States · United States Congress · 3 February 2015

Constitutional Amendment This joint resolution proposes a constitutional amendment prohibiting total outlays for a fiscal year from exceeding total receipts for that fiscal year unless: (1) Congress authorizes the excess by a three-fifths vote of each chamber, and (2) total outlays do not exceed a specified percentage of the estimated gross domestic product of the United States. The prohibition excludes outlays for repayment of debt principal and receipts derived from borrowing. The amendment requires a three-fifths vote of each chamber of Congress to increase revenue or increase the limit on the debt of the United States. The President is required to submit an annual budget in which total outlays do not exceed total receipts and that includes justifications and specified details regarding funding proposed for departments and agencies. Congress is authorized to waive the requirements due to a declaration of war, a military conflict, an event that causes an imminent and serious military threat to national security, or a natural disaster.

EACH Act

United States · United States Congress · 3 February 2015

Equitable Access to Care and Health Act or the EACH Act This bill amends the Internal Revenue Code to expand the religious conscience exemption under the Patient Protection and Affordable Care Act to exempt individuals who rely solely on a religious method of healing and for whom the acceptance of medical health services would be inconsistent with their religious beliefs from the requirement to purchase and maintain minimum essential health care coverage.

A bill to amend the Internal Revenue Code of 1986 to equalize the excise tax on liquified petroleum gas and liquified natural gas.

United States · United States Congress · 3 February 2015

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.

Start-up Jobs and Innovation Act

United States · United States Congress · 3 February 2015

Start-up Jobs and Innovation Act Amends the Internal Revenue Code to: (1) make permanent the increase to $500,000 of the expensing allowance for business assets, including computer software, and the treatment of qualified real property as depreciable business property; (2) make permanent the 100% exclusion from gross income of gain from the sale or exchange of small business stock; (3) increase and equalize the tax deduction for business start-up expenses and organizational expenditures; (4) increase from $5 million to $10 million the gross receipt test used to determine the eligibility of small businesses to use simplified cash accounting and inventory rules; and (5) exempt from passive loss rules any research activity carried on by a high technology research small business pass-thru entity.

Update, Promote, and Develop America's Transportation Essentials Act of 2015

United States · United States Congress · 3 February 2015

Update, Promote, and Develop America's Transportation Essentials Act of 2015 Expresses the sense of Congress that by 2024 the gas tax should be repealed and replaced with a more sustainable, stable funding source. Amends the Internal Revenue Code, with respect to the excise tax on motor fuels, to increase the rate of tax on: (1) gasoline other than aviation gasoline to 26.3 cents per gallon in 2016, 30.3 cents per gallon in 2017, and 33.3 cents per gallon after 2017 and before 2028; (2) diesel fuel or kerosene to 32.3 cents per gallon in 2016, 36.3 cents per gallon in 2017, and 39.3 cents per gallon after 2017 and before 2027; and (3) diesel-water fuel emulsion. Delays the termination of such increased rates from the end of FY2016 to December 31, 2026. Requires an adjustment for inflation to such increased rates beginning after 2017. Increases allocations in the Mass Transit Account of the Highway Trust Fund in 2016 and 2017 and after 2017. Imposes a floor stocks tax on rate increases for gasoline, diesel fuel, and  kerosene (other than aviation-grade kerosene), subject to specified exemptions for exempt uses and low-volume producers.

FAIR Act of 2015

United States · United States Congress · 3 February 2015

Freeing Americans from Inequitable Requirements Act of 2015 or the FAIR Act of 2015 Amends the Internal Revenue Code, with respect to the individual mandate to purchase health care coverage, to delay such requirement from taking effect until the Secretary of the Treasury submits to Congress a certification that the employer mandate to provide health care coverage for employees is being applied and administered without any administratively created exceptions.

Congressional Pay for Performance Act of 2015

United States · United States Congress · 3 February 2015

Congressional Pay for Performance Act of 2015 Requires the appropriate payroll administrator of each house of Congress to deposit in an escrow account all mandatory payments for compensation of Members of Congress serving in that house if by April 15 of any calendar year, beginning with 2015, that house has not agreed to a concurrent budget resolution for the fiscal year that begins on October 1 of the calendar year. Requires release to those Members of such payments after April 16 of the calendar year, only upon the earlier of: (1) the day on which that house agrees to a concurrent budget resolution for the fiscal year which begins on October 1 of that calendar year, or (2) the last day of Congress during which that calendar year occurs. Sets forth similar requirements if by July 31 of a calendar year, beginning with 2015, a house of Congress has not passed each of the regular appropriation bills for the fiscal year which begins on October 1 of that calendar year. Requires release to the appropriate Members of salary payments after August 1 of the calendar year, only upon the earlier of: (1) the day on which that house has passed each of the regular appropriation bills for the fiscal year which begins on October 1 of that calendar year, or (2) the last day of Congress during which that calendar year occurs. Requires the payroll administrator of a house of Congress, in order to ensure that this Act is carried out in a manner consistent with the Constitution, to release for payments to Members of that house any amounts remaining in any escrow account under this Act on the last day of Congress during which the amounts were deposited in such account.

Operation United Assistance Tax Exclusion Act of 2015

United States · United States Congress · 3 February 2015

Operation United Assistance Tax Exclusion Act of 2015 Provides for a tax exclusion of compensation paid to a member of the Armed Forces serving in Operation United Assistance in the Ebola virus disease outbreak area (i.e., Liberia, Sierra Leone, Guinea, and any other region designated as experiencing a widespread Ebola virus disease outbreak). Requires that such service member undergo a program of at least 21 days of controlled monitoring upon return from the outbreak area.

Student Success Act

United States · United States Congress · 3 February 2015

Student Success Act Authorizes FY2016-FY2021 appropriations for the programs under titles I, II, III, IV, and V of the Elementary and Secondary Education Act of 1965 (ESEA), as amended by this Act. Expresses the sense of Congress that states and local educational agencies (LEAs) should maintain the rights and responsibilities of determining educational curriculum, programs of instruction, and assessments. TITLE I--AID TO LOCAL EDUCATIONAL AGENCIES Replaces title I (Improving the Academic Achievement of the Disadvantaged) of the ESEA with a new title I (Aid to Local Educational Agencies). Amends the education accountability requirements under part A of title I of the ESEA and places them in a new subpart 1 (Improving Basic Programs Operated by Local Educational Agencies) under part A (Improving the Academic Achievement of the Disadvantaged) of the ESEA. Eliminates the requirement that LEAs and schools make adequate yearly progress toward state academic performance standards or be subject to specified improvements, corrective action, or restructuring. Requires states to adopt academic content and achievement standards for mathematics, reading or language arts, and science that ensure that all their public school students graduate from high school fully prepared for postsecondary education or the workforce. Requires states to implement a set of high-quality assessments of student progress toward those standards that measure the overall performance of students in each public school and the performance of their poor, minority, disabled, and English learner subgroups. Allows states to adopt alternate academic achievement standards and assessments for students with the most significant cognitive disabilities. Allows states to measure student growth toward those standards and to develop and administer computer adaptive assessments that measure student proficiency against, and growth toward, the standards for the student's grade level. Requires education accountability efforts to include school improvement systems that require LEAs to implement interventions that address weaknesses in low-performing schools. Prohibits the Secretary of Education from attempting to influence or coerce: (1) state adoption of the Common Core State Standards, any other standards common to a significant number of states, or assessments tied to such standards; or (2) state participation in any voluntary partnership with another state to develop and implement academic assessments and standards. Amends school-wide programs that allow LEAs to consolidate educational funds to upgrade the entire educational program of schools in order to eliminate the requirement that such schools serve a high proportion of low-income families. Allows nonprofit and for-profit external providers to deliver school wide reform strategies and elements of Targeted Assistance programs, which direct school improvement funds toward the children in a school that are failing or most at risk of failing. Repeals provisions that established deadlines by which teachers in basic programs operated by LEAs must be highly qualified. Requires states to designate an ombudsman to ensure that private school children receive educational services and benefits that are equitable to those received by public school children under subpart 1. Authorizes states, to the extent permitted by state law, to allocate title I grant funds among their LEAs on the basis of the number of impoverished children enrolled in the public schools served by each LEA. Strikes parts B (Student Reading Skills Improvement Grants), F (Comprehensive School Reform), G (Advanced Placement Programs), and H (School Dropout Prevention) of title I of the ESEA. Amends part C of the current title I and transfers it to a new subpart 2 (Education of Migratory Children) under part A of the ESEA. Amends part D of the current title I and transfers it to a new subpart 3 (Prevention and Intervention Programs for Children and Youth who are Neglected, Delinquent, or At-Risk) under part A. Amends part A of title III (Language Instruction for Limited English Proficient and Immigrant Students) and transfers it to a new subpart 4 (English Language Acquisition, Language Enhancement, and Academic Achievement) under part A. Changes the current references to "limited English proficient students" to "English learners." Amends requirements for the National Clearinghouse for English Language Acquisition and Language Instruction Educational Programs under part C of title III and transfers them to subpart 4 under part A. Amends part B (Rural Education Initiative) of title VI (Flexibility and Accountability) and transfers it to a new subpart 5 (Rural Education Achievement Program) under part A. Gives states and LEAs flexibility in transferring funds among the programs under part A of title I. Removes maintenance of effort requirements that require states and LEAs to maintain their education funding at certain levels in order to be eligible for federal education funds. Amends part E (National Assessment) of title I and transfers it to a new part B of title I of the ESEA. Repeals the Demonstrations of Innovative Practices grant program and the Close Up Fellowship program. Amends part I (General Provisions) of title I and transfers it to a new part C of title I of the ESEA. TITLE II--TEACHER PREPARATION AND EFFECTIVENESS Replaces title II (Preparing, Training, and Recruiting High Quality Teachers and Principals) of the ESEA with a new title II (Teacher Preparation and Effectiveness). Directs the Secretary, under part A (Supporting Effective Instruction) of title II, to make formula grants to states and, through them, subgrants to LEAs that LEAs may use to: develop and implement a teacher evaluation system; implement a statewide teacher evaluation system their state is implementing; train school leaders or other individuals to evaluate teachers or school leaders; implement a statewide school leader evaluation system their state is implementing; develop and implement a school leader evaluation system if a statewide system is not being implemented; provide training to teachers and school leaders that is evidence-based, job-embedded, and continuous; partner with public or private organizations to develop and implement the teacher evaluation system or administer professional development; carry out activities under part B of title II; or reduce class size. Directs the Secretary, under part B (Teacher and School Leader Flexible Grant) of title II, to make formula grants to states and, through them, competitive matching subgrants to LEAs, institutions of higher education, and business or nonprofit entities to develop, implement, and evaluate comprehensive programs and activities that may include: initiatives to assist in recruiting, hiring, and retaining highly effective teachers and school leaders; support for the establishment or expansion of teacher or school leader preparation academies; the recruitment of qualified individuals from other fields; model instructional programs; evidence-based, job embedded, continuous professional development for teachers and school leaders; programs that are based on the current science of learning; and recruiting and training teachers to teach dual credit, dual enrollment, Advanced Placement, or International Baccalaureate postsecondary-level courses to secondary school students. Preserves the teacher liability protection provisions under part C (Innovation for Teacher Quality) of title II, but eliminates the other programs under part C. Replaces part D (Enhancing Education through Technology) of title II with a new part D (General Provisions). Requires LEAs receiving grants under title II to notify parents of the availability of the results of the evaluations of their children's teachers. Treats charter schools as LEAs under title II. TITLE III--PARENTAL ENGAGEMENT AND LOCAL FLEXIBILITY Replaces title III (Language Instruction for Limited English Proficient and Immigrant Students) of the ESEA with a new title III (Parental Engagement and Local Flexibility). Amends subparts 1 (Charter School Programs) and 2 (Credit Enhancement Initiatives to Assist Charter School Facility Acquisition, Construction, and Renovation) of part B of title V (Promoting Informed Parental Choice and Innovative Programs) and moves them to a new subpart 1 (Charter School Program) under part A (Parental Engagement) of title III. Replaces the current charter school grant program with a program awarding grants to state entities and, through them, subgrants to charter school developers to open new charter schools and expand and replicate high-quality charter schools. Allows charter schools to serve prekindergarten or postsecondary school students. Amends part C of title V of the ESEA and transfers it to a new subpart 2 (Magnet Schools Assistance) of part A of title III. Establishes a subpart 3 (Family Engagement in Education Programs) of part A of title III. Authorizes the Secretary to award grants to statewide organizations to establish Statewide Family Engagement Centers that provide comprehensive training and technical assistance to states, LEA, schools, and organizations that support family engagement in education. Establishes a part B (Local Academic Flexible Grant) of title III under which the Secretary shall allot funds to states for: (1) state activities that include developing state educational assessments and standards; (2) competitive grants to LEAs, community-based organizations, and businesses to improve student academic achievement through student support programs; and (3) competitive matching grants to nongovernmental entities to improve academic achievement. TITLE IV--IMPACT AID Replaces title IV (21st Century Schools) with the Impact Aid program currently under title VIII of the ESEA. (The Impact Aid program compensates LEAs for the financial burden of federal activities affecting their areas.) Amends the Impact Aid program to alter methods used and considerations made in determining whether LEAs are eligible for Impact Aid payments, as well as formulae used in determining the amounts they are owed. Amends the Impact Aid Improvement Act of 2012 to make amendments that Act made to the Impact Aid program permanent, including the requirement that the Secretary complete Impact Aid payments to eligible LEAs within three fiscal years of their appropriation. TITLE V--THE FEDERAL GOVERNMENT'S TRUST RESPONSIBILITY TO AMERICAN INDIAN, ALASKA NATIVE, AND NATIVE HAWAIIAN EDUCATION Revises the programs currently under title VII (Indian, Native Hawaiian, and Alaska Native Education) of the ESEA and places them under parts A (Indian Education), B (Alaska Native Education), and C (Native Hawaiian Education) of a new title V. Establishes a new program under subpart 3 (National Activities) of part A requiring the Secretary to award grants to states, LEAs, and Indian entities for: (1) Native American language programs, and (2) Native American language restoration programs. Omits from that subpart programs: (1) funding in-service training for teachers of Indian children, (2) awarding fellowships to Indian students, (3) establishing two centers for gifted and talented Indian students and demonstration projects addressing the needs of such students, and (4) supporting the improvement of educational opportunities for adult Indians. Amends the Alaska Native Educational Equity, Support, and Assistance Act under part B to limit Alaska Native education grant activities to those provided specifically in the context of elementary and secondary education. Amends the Native Hawaiian Education Act under part C to revise the duties and composition of the Native Hawaiian Education Council. Includes charter schools as eligible recipients of Native Hawaiian Education program grants. Removes the provision of scholarships for undergraduate or graduate studies from the list of authorized grant activities. TITLE VI--GENERAL PROVISIONS FOR THE ACT Replaces title VI (Flexibility and Accountability) of the ESEA with a new title VI (General Provisions). Amends title IX (General Provisions) and transfers it to the new title VI. Requires the Secretary to establish a multi-disciplinary peer review team to review requests for waivers of statutory or regulatory requirements under the ESEA. Prohibits the Secretary from imposing new or additional requirements that are not specified in the ESEA on states, LEAs, or Indian tribes in exchange for the receipt of a waiver. Prohibits states from considering payments under the ESEA, other than under title IV, in determining an LEA's eligibility for state aid or the amount of that aid. Prohibits the federal government from mandating, directing, incentivizing, or controlling a state's, LEA's, or school's specific instructional content, academic standards and assessments, curricula, or program of instruction. Prohibits any state that opts out of receiving funds, or that has not been awarded funds, under one or more of the ESEA's programs from being required to carry out program requirements. Prohibits the Secretary from: (1) imposing any requirements or exercising any authority over school administration not explicitly authorized under the ESEA, (2) issuing any regulations or non-regulatory guidance without first consulting with local stakeholders and fairly addressing their concerns, or (3) denying any LEA the right to object to any administrative requirement. Establishes requirements regarding the peer review panels used under the ESEA to review program applications. Prohibits federal employees from participating in, or working to influence, the peer review process. Makes a state or LEA ineligible for ESEA funds if it: (1) employs an individual who refuses to consent to, or makes a false statement in, a criminal background check, who is required to register as a sex offender, or who has been convicted of one of specified felonies; or (2) knowingly facilitates the transfer of an employee it knows or has probable cause to believe has engaged in sexual misconduct with a student. Prohibits the Secretary from: (1) forcing a state to satisfy any requirement imposed as a condition of receiving assistance under an ESEA grant program, or (2) releasing assistance to a state under an ESEA grant program unless the state's legislature has expressly approved the program. Prohibits ESEA funds that are not allocated to a state due to the state's failure to affirmatively agree to their receipt from being reallocated among the other states. Expresses the intent of the Congress regarding the authority of states to control public education and the authority of parents to control their children's education. Places the gun-free school requirements in part A (Safe and Drug-Free Schools and Communities) of title IV of the ESEA in the new title VI. TITLE VII--HOMELESS EDUCATION Amends the McKinney-Vento Homeless Assistance Act's program of grants to states and, through them, subgrants to LEAs for the education of homeless youth. Includes amendments that: (1) require student-centered factors to be considered before an LEA places a homeless youth in a school, (2) require schools to enroll homeless youth immediately despite missed application or enrollment deadlines, (3) protect the privacy of information about a homeless youth's living situation, and (4) focus on the identification of homeless youth. Authorizes appropriations for that program for FY2016-FY2021. TITLE VIII--MISCELLANEOUS PROVISIONS Expresses the sense of Congress that: (1) confidentiality agreements between LEAs or schools and suspected child sex abusers should be prohibited, (2) the practice of transferring employees after suspected or proven sexual misconduct should stop, (3) states should require LEAs and schools to report sexual conduct between an employee and a minor to law enforcement, and (4) Congress should work to protect children and stop these unacceptable practices in our schools.

FAA Extension, Safety, and Security Act of 2016

United States · United States Congress · 2 February 2015

America's Small Business Tax Relief Act of 2015 Amends the Internal Revenue Code, with respect to the expensing allowance for depreciable business property, to make permanent: (1) the increased $500,000 expensing allowance for such property; (2) the increased $2,000,000 threshold amount for such property over which the amount of the expensing allowance is reduced; (3) expensing of computer software; and (4) rules for the expensing of qualified real property (i.e., leasehold improvement, restaurant, and retail improvement property).  Allow an inflation adjustment to the dollar amounts of the expensing allowance for taxable years beginning after 2015. Eliminates the exclusion of air conditioning and heating units from property eligible for the expensing allowance. Prohibits the entry of the budgetary effects of this Act on PAYGO scorecards under the Statutory Pay-As-You-Go Act of 2010.

Trade Facilitation and Trade Enforcement Act of 2015

United States · United States Congress · 2 February 2015

Fighting Hunger Incentive Act of 2015 Amends the Internal Revenue Code to: (1) make permanent the tax deduction for charitable contributions of food inventory, (2) increase from 10% to 15% of taxpayer aggregate net income the amount of deductible food inventory contributions which a taxpayer may make in any taxable year (15% of the taxable income of C corporations), and (3) set forth rules for determining the basis of contributed food for taxpayers other than C corporations and the fair market value of such food.

A bill to amend the Internal Revenue Code of 1986 to improve 529 plans.

United States · United States Congress · 2 February 2015

This bill amends the Internal Revenue Code, with respect to qualified tuition programs (529 plans), to: (1) make permanent the allowance for payment of computer technology and equipment expenses from a 529 plan if such technology and equipment is to be used primarily by the plan beneficiary (currently, use is allowed by the beneficiary and the beneficiary's family); (2) eliminate the requirement that distributions to a 529 plan be aggregated for purposes of determining the amount includible in a taxpayer's income; and (3) allow a tax-free recontribution to a 529 plan of amounts refunded to a student who withdraws from an educational institution if the recontribution is made not later than 60 days after the date of such refund and does not exceed the refunded amount.

Permanent IRA Charitable Contribution Act of 2015

United States · United States Congress · 2 February 2015

Amends the Internal Revenue Code to make permanent the exclusion from gross income of distributions from individual retirement accounts for charitable purposes.

Promoting American Agricultural and Medical Exports to Cuba Act of 2015

United States · United States Congress · 2 February 2015

Promoting American Agricultural and Medical Exports to Cuba Act of 2015 Prohibits the President from restricting direct transfers from a Cuban depository institution to a U.S. depository institution in payment for a product authorized for sale under the Trade Sanctions Reform and Export Enhancement Act of 2000. Directs the Secretary of Agriculture to provide information and technical assistance to U.S. agricultural producers, cooperative organizations, or state agencies to promote U.S. agricultural exports products to Cuba. Authorizes the issuance of temporary entry visas to Cuban nationals to facilitate purchase of U.S. agricultural products. Amends the Department of Commerce and Related Agencies Appropriations Act, 1999 to repeal the prohibition on enforcement of rights to certain U.S. intellectual properties and such properties' transfer. Prohibits the regulation or prohibition of travel to or from Cuba by U.S. citizens or legal residents, or any of the transactions ordinarily incident to such travel if such travel would be lawful in the United States. Directs the President to rescind all regulations in effect on the date of the enactment of this Act that regulate or prohibit such travel or transactions. Includes in such transactions: (1) accompanied personal baggage; (2) payment of living expenses and the acquisition of personal-use goods or services; (3) travel arrangements; (4) nonscheduled air, sea, or land voyage transactions, (such provision does not permit the carriage of articles other than accompanied baggage into Cuba or the United States); and (5) normal banking transactions. States that such provision shall not apply in time of war or armed hostilities between the United States and Cuba, or of imminent danger to the public health or the physical safety of U.S. citizens or legal residents. Amends the Cuban Democracy Act of 1992 to repeal the requirement for onsite verification of certain medical exports to Cuba. Amends the Internal Revenue Code to: (1) increase the airport ticket tax for transportation between the United States and Cuba by $1, and (2) establish in the Treasury the Agricultural Export Promotion Trust Fund.

Conservation Easement Incentive Act of 2015

United States · United States Congress · 2 February 2015

Conservation Easement Incentive Act of 2015 Amends the Internal Revenue Code to: (1) make permanent the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes, and (2) allow Native Corporations an increased tax deduction for donations of conservation easements related to lands conveyed under the Alaska Native Claims Settlement Act.

Private Foundation Excise Tax Simplification Act of 2015

United States · United States Congress · 2 February 2015

Amends the Internal Revenue Code to: (1) reduce from 2% to 1% the excise tax rate on the net investment income of tax-exempt private foundations, and (2) repeal the 1% reduction in such tax rate for private foundations that meet certain distribution requirements. Excludes the budgetary effects of this Act from PAYGO scorecards.

End Government Shutdowns Act

United States · United States Congress · 2 February 2015

End Government Shutdowns Act This bill provides specified continuing appropriations to prevent a government shutdown if any appropriations measure for a fiscal year has not been enacted before the beginning of the fiscal year or a joint resolution making continuing appropriations is not in effect. The appropriations are provided to continue to fund programs, projects, and activities for which funds were provided in the preceding fiscal year.

Conservation Easement Incentive Act of 2015

United States · United States Congress · 2 February 2015

Conservation Easement Incentive Act of 2015 Amends the Internal Revenue Code to: (1) make permanent the tax deduction for charitable contributions by individuals and corporations of real property interests for conservation purposes, and (2) allow Native Corporations an increased tax deduction for donations of conservation easements related to lands conveyed under the Alaska Native Claims Settlement Act.

Audit the Pentagon Act of 2015

United States · United States Congress · 2 February 2015

Audit the Pentagon Act of 2015 This bill establishes consequences if the Department of Defense (DOD) fails to obtain an audit with an unqualified opinion of its financial statements. The bill provides additional authorities and flexibility if DOD obtains an audit. If DOD obtains the audit, the bill provides that the financial statements are no longer covered by specified reporting requirements. The bill also authorizes DOD to transfer and reprogram specified funds. If DOD fails to obtains an audit for FY2016, the bill establishes additional qualifications for the Under Secretary of Defense (Comptroller) and other specified DOD financial management officials. The bill also permits the Deputy Secretary of Defense to prescribe additional duties and powers for the officials. If DOD does not obtain an audit for FY2018, the bill: (1) cancels the transfer authority provided by this Act, (2) establishes a Chief Management Officer to be responsible for the management and administration of DOD, and (3) transfers jurisdiction of the Defense Finance and Accounting Service from DOD to the Department of the Treasury. For failing to obtain an audit for fiscal years after FY2017, the bill cancels the reprogramming authority provided by this Act and prohibits DOD from using funds for certain weapons, weapons systems, or platforms being acquired as a major defense acquisition program. The bill requires DOD to amend acquisition guidance to place specified restrictions and limitations on the procurement of certain Enterprise Resource Planning business systems.

To amend section 1105 of title 31, United States Code, to allow the President not to make an annual budget resolution until all appropriations for the preceding fiscal year are enacted.

United States · United States Congress · 2 February 2015

This bill permits the President to delay the submission of the budget for a fiscal year if appropriations or continuing appropriations for any of the annual bills have only been provided for part of the current fiscal year. The President is permitted to delay the submission of the budget beyond the existing first Monday in February deadline until all full-year appropriations for the current fiscal year have been enacted.

State and Local Sales Tax Deduction Fairness Act of 2015

United States · United States Congress · 30 January 2015

Amends the Internal Revenue Code to make permanent the taxpayer election to deduct state and local general sales taxes in lieu of state and local income taxes.

EACH Act

United States · United States Congress · 30 January 2015

Equitable Access to Care and Health Act or the EACH Act This bill amends the Internal Revenue Code to expand the religious conscience exemption under the Patient Protection and Affordable Care Act to exempt individuals who rely solely on a religious method of healing and for whom the acceptance of medical health services would be inconsistent with their religious beliefs from the requirement to purchase and maintain minimum essential health care coverage.

Permanent S Corporation Charitable Contribution Act of 2015

United States · United States Congress · 30 January 2015

Amends the Internal Revenue Code to make permanent the tax rule requiring a decrease in the basis of a shareholder's stock in an S corporation that makes tax deductible charitable contributions of property.

Permanent S Corporation Built-in Gain Recognition Period Act of 2015

United States · United States Congress · 30 January 2015

Amends the Internal Revenue Code to reduce from 10 to 5 years the period during which the built-in gains of an S corporation are subject to tax and to make such reduction permanent.

Infrastructure 2.0 Act

United States · United States Congress · 30 January 2015

Infrastructure 2.0 Act Amends the Internal Revenue Code, with respect to the taxation of earnings and profits of a deferred foreign income corporation, to: (1) make such earnings and profit subject to taxation in the last taxable year that ends before the enactment of this Act; (2) reduce the rate of tax on such earnings and profits by allowing an exemption of 75% (equal to a tax of 8.75% of repatriated earnings and profits); and (3) allow such corporations to elect to pay such tax in eight installments. Establishes the American Infrastructure Fund to provide assistance to states, local governments, and other public and private entities for investment in public infrastructure projects. Appropriates tax revenues from this Act to the Highway Trust Fund. Establishes the Highway Trust Fund Solvency Commission to submit recommendations and proposed legislation for achieving long-term solvency of the Highway Trust Fund. Sets forth congressional procedures for the expedited consideration of a bill containing such legislation. Directs the Secretary of Transportation to establish a regional infrastructure accelerator pilot program to assist public entities in developing infrastructure projects. Establishes a deadline of 18 months after the enactment of this Act for the enactment of legislation that reforms the international tax system by eliminating the incentive to hold earnings in low-tax jurisdictions. Imposes a tax on repatriated offshore corporate earnings upon the expiration of the deadline. Sets forth provisions for the reform of the international tax system (to be effective if reform legislation is not enacted by the 18-month deadline established by this Act), including provisions relating to subpart F income and insurance income, gains and losses from the sale or exchange of stock in controlled foreign corporations, limitations on the foreign tax credit, and the tax treatment of previously deferred foreign income.

SEAL Act

United States · United States Congress · 30 January 2015

Shrinking Emergency Account Losses Act of 2015 or the SEAL Act Amends the Internal Revenue Code, with respect to loans made from a qualified employer pension plan, to: (1) extend the period for repayment of loans if a plan terminates or a plan participant becomes unemployed, and (2) prohibit plans from allowing the use of credit cards or similar arrangements to access loan amounts. Requires the Secretary of the Treasury to modify regulations governing hardship distributions from qualified employer pension plans to allow participants to make additional contributions to a plan during the six month period following a hardship distribution.

Hearing Aid Assistance Tax Credit Act

United States · United States Congress · 29 January 2015

Hearing Aid Assistance Tax Credit Act Amends the Internal Revenue Code to allow a tax credit of up to $500 in a taxable year for the purchase of a hearing aid that is authorized under the Federal Food, Drug, and Cosmetic Act for commercial distribution and is intended for use by the taxpayer or a dependent of the taxpayer.

PRE-K Act

United States · United States Congress · 29 January 2015

Providing Resources Early for Kids Act of 2015 or the PRE-K Act Amends the Elementary and Secondary Education Act of 1965 to direct the Secretary of Education to award matching grants to enhance or improve state-funded preschool programs to states that: (1) have curricula aligned with state early learning standards; (2) use nationally-established, or better, best practices for class size and teacher-to-student ratios; (3) require each teacher to have at least an associate degree in early childhood education or a related field; (4) require such programs to operate for at least a full academic year; and (5) have a plan for meeting the requirement, within five years of receiving such grant, that teachers have at least a baccalaureate degree in early childhood education or have such degree in a related field, but have also completed specialized training in early childhood education. Directs the Secretary to establish a competitive process for awarding grants to other states that demonstrate that they will meet such requirements within two fiscal years. Prohibits state grantees from reducing their preschool or child care expenditures. Requires states to give priority, in using grant funds, to preschool programs in communities with high concentrations of impoverished children. Includes among grant uses: (1) increasing the qualifications of, and benefits provided to, teachers, teacher aides, and program directors; (2) decreasing class size and improving teacher-to-student ratios; (3) providing certain comprehensive services that support healthy child development; (4) extending program duration; (5) improving program monitoring and learning environments; and (6) providing classroom supplies or equipment. Reserves funds for competitive grants to Indians for their preschool programs.

Federal Employee Tax Accountability Act of 2015

United States · United States Congress · 29 January 2015

Federal Employee Tax Accountability Act of 2015 Makes any individual who has a seriously delinquent tax debt ineligible to receive a bonus from a federal agency (i.e., an executive agency, the U.S. Postal Service, the Postal Regulatory Commission, or an employing agency in the legislative branch). Defines "seriously delinquent tax debt" as an outstanding tax debt for which a notice of lien has been filed in public records. Exempts a tax debt: (1) that is being paid in a timely manner under an approved installment payment agreement or an offer-in-compromise, (2) for which a collection due process hearing has been requested or pending, (3) for which a levy has been issued or agreed to by an applicant for employment, or (4) that is determined to be an economic hardship to the taxpayer. Requires each agency to review public records to determine if a notice of tax lien has been filed against an agency employee or applicant for employment. Prohibits an agency head or agency employee from using or disclosing tax delinquency information other than for the administration of this Act.

Don't Tax Our Fallen Public Safety Heroes Act

United States · United States Congress · 29 January 2015

Don't Tax Our Fallen Public Safety Heroes Act Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, federal public safety officer death benefits or amounts paid under a state program to surviving dependents of a public safety officer who died as the direct and proximate result of a personal injury sustained in the line of duty.

Medical Innovation Act of 2015

United States · United States Congress · 29 January 2015

Medical Innovation Act of 2015 This bill amends the Public Health Service Act to require certain drug manufacturers to make payments to fund research supported by the Food and Drug Administration (FDA) and the National Institutes of Health (NIH). A drug manufacturer with over $1 billion in net income in a fiscal year that has entered into a settlement agreement in the previous five years with a federal agency regarding specified violations must pay 1% of its net income to the Department of Health and Human Services (HHS) for each of its covered blockbuster drugs. A covered blockbuster drug is a drug that has at least $1 billion in net sales in a year and was developed, in whole or in part, through federal investments in medical research, including a drug for which a patent contains information that relates to, or is based upon, federally-funded research. Each fiscal year, HHS must publish a list of manufacturers that make payments, each manufacturer's covered blockbuster drugs, and payment amounts. Payments are divided between the FDA and the NIH in proportion to the discretionary funding of those agencies, excluding FDA user fees. Payments are not disbursed if appropriations for the FDA or the NIH are lower than in the prior fiscal year. The FDA's priority use for payments must include advancing regulatory science for medical products. The NIH's priority use for payments must include supporting: (1) research that fosters radical innovation, (2) research that advances fundamental knowledge, (3) research related to diseases that disproportionately account for federal health care spending, and (4) early career scientists. A covered blockbuster drug for which a manufacturer has not made a required payment is considered misbranded and cannot be sold until payment is made.

Enhancing Educational Opportunities for all Students Act

United States · United States Congress · 29 January 2015

Enhancing Educational Opportunities for all Students Act Amends the Elementary and Secondary Education Act of 1965 to allow a state educational agency to allocate grant funds among local educational agencies based on the number of eligible children (children age 5 to 17 from a family with an income below the poverty level) enrolled in the public schools and the state-accredited private schools within each local agency's geographic jurisdiction. Amends the Internal Revenue Code to: (1) allow payment of home school expenses from Coverdell education savings accounts; (2) remove the dollar limitation on contributions to Coverdell education savings accounts and require such accounts to provide adequate safeguards to prevent contributions from exceeding the amount necessary to provide for the qualified education expenses of the account beneficiary; and (3) allow tax-exempt qualified tuition programs (529 tuition programs) to pay qualified pre-kindergarten, elementary, and secondary education expenses.

Audit the Pentagon Act of 2015

United States · United States Congress · 29 January 2015

Audit the Pentagon Act of 2015 This bill establishes consequences if the Department of Defense (DOD) fails to obtain an audit with an unqualified opinion of its financial statements. The bill provides additional authorities and flexibility if DOD obtains an audit. If DOD obtains the audit, the bill provides that the financial statements are no longer covered by specified reporting requirements. The bill also authorizes DOD to transfer and reprogram specified funds. If DOD fails to obtains an audit for FY2016, the bill establishes additional qualifications for the Under Secretary of Defense (Comptroller) and other specified DOD financial management officials. The bill also permits the Deputy Secretary of Defense to prescribe additional duties and powers for the officials. If DOD does not obtain an audit for FY2018, the bill: (1) cancels the transfer authority provided by this Act, (2) establishes a Chief Management Officer to be responsible for the management and administration of DOD, and (3) transfers jurisdiction of the Defense Finance and Accounting Service from DOD to the Department of the Treasury. For failing to obtain an audit for fiscal years after FY2017, the bill cancels the reprogramming authority provided by this Act and prohibits DOD from using funds for certain weapons, weapons systems, or platforms being acquired as a major defense acquisition program. The bill requires DOD to amend acquisition guidance to place specified restrictions and limitations on the procurement of certain Enterprise Resource Planning business systems.

Export-Import Bank Reform and Reauthorization Act of 2015

United States · United States Congress · 28 January 2015

Reform Exports and Expand the American Economy Act This bill amends the Export-Import Bank Act of 1945 to establish an Office of Ethics, headed by a Chief Ethics Officer, in the Export-Import Bank of the United States. The review of Bank fraud controls by the Government Accountability Office (GAO) shall now be quadrennial instead of once only, and followed by reports to Congress. The Board of Governors of the Federal Reserve System shall report to Congress: (1) semiannually on the terms and conditions (including interest rates, maturities, and credit standards) that private financial institutions apply in providing export finance; and (2) annually on the steps the Bank has taken to adjust the pricing of products offered, and the credit standards used, to avoid crowding out private export finance. The Bank's Board of Directors must include in their annual report to Congress any recommendations about countries with whom and in which it should not be doing business. The GAO must conduct annual audits of the Bank's loan, guarantee, insurance, and credit programs. The Chief Ethics Officer shall draft a Code of Ethics prescribing strict and definite standards of official conduct for all Bank directors, officers, and employees, including conflict-of-interest prohibitions. The Bank shall study the extent to which the products it offers are available and used by companies that export services and related goods. The Bank must also implement policies to accept: (1) electronic documents whenever possible, including copies of bills of lading, certifications, and compliance documents; and (2) electronic payments in all of its programs. If the Bank issues any report to Congress or any congressional committee containing accounting information that is not prepared using generally accepted accounting principles (GAAPs), the Bank must issue a second report with the same accounting information prepared using GAAPs. The Bank is made lender of last resort to privately owned foreign applicants (other than financial institutions), which must first try to obtain competitive financing for the transaction in question without support from the Overseas Private Investment Corporation or the Small Business Administration. Bank directors who are neither Chairman nor Vice Chairman of the Board shall constitute the Board's Audit Committee. The President of the United States (U.S. President) must report to specified congressional committees on Bank programs that may be fully or partially privatized. The Bank's Inspector General is directed to audit the Bank's portfolio risk management procedures, including its implementation of the duties assigned to the Chief Risk Officer (whose position is established by this Act). The Bank must retain at least 30% of total net earnings as a provision for possible losses. Two terms is made the term limit for any Bank President. The U.S. President must propose to Congress a strategy to pursue with other major exporting countries, over a 10-year period, elimination of all subsidized export-financing programs, tied aid, export credits, and all other forms of government-supported export subsidies. This shall also involve negotiations specifically with countries that are not members of the Organization for Economic Co-operation and Development to bring them into a multilateral agreement establishing rules and limitations on officially supported export credits. $130 billion is made the absolute limit, regardless of fiscal year, for the aggregate amount of outstanding Bank loans, guarantees, and insurance. The general duties of the Bank's Chief Risk Officer are specified. The Bank is required to develop and implement policies that incentivize transactions in which third parties, especially private sector lenders and exporters, share risks of loss with the Bank. The Bank is reauthorized and extended through FY2019, as well as its authority to finance export sales of nonlethal defense articles or services whose primary end (dual) use will be for civilian purposes. The Bank is directed to: study its programs, products, and policies supporting exports from small business concerns and medium-sized enterprises in the United States, including those involving the implementation of the export credit insurance program, delegated lending authority, and direct Bank loans; and determine the extent to which its policies adequately meet the needs of small business concerns and medium-sized enterprises in obtaining Bank financing to support jobs in the United States through exports. The denial of funding is continued through FY2019 with respect to the Bank's Supplemental Guidelines for High Carbon Intensity Projects. The figure of $10 million is increased to $25 million, subject to annual adjustments for inflation, in cases where: the Bank seeks to ensure that U.S. insurance companies are accorded a fair and open competitive opportunity to provide insurance for transactions involving a long-term loan or guarantee of this minimum amount, Bank procedures for public disclosure of environmental assessments and mandatory supplemental environmental reports apply to any transaction involving a project for which long-term support from the Bank is requested in at least this amount, or it is the sense of Congress that Bank policies and procedures should not prohibit small business specialists from approving applications for working capital loans, guarantees, and insurance in support of exports which have a value less than this amount.

CHOICE Act

United States · United States Congress · 28 January 2015

Creating Hope and Opportunity for Individuals and Communities through Education Act or the CHOICE Act Amends the Scholarships for Opportunity and Results Act to: (1) require the Secretary of Education to use funds appropriated under the Act that are carried over from one fiscal year to the next to provide opportunity scholarships to eligible students who have not yet received them; and (2) include among the eligibility criteria for such a scholarship a requirement that a student in the District of Columbia is enrolled, or will be enrolled for the next school year, in a public or private elementary or secondary school. (Opportunity scholarships are provided to low-income students in the District of Columbia to enable them to attend the District of Columbia private elementary or secondary school of their choice.) Amends the Individuals with Disabilities Education Act to allow states that have established a program allowing the parents of disabled children to use public or private funds to send their children to a private school to use their allocation of special education funds to supplement those funds. Authorizes grants for the improvement of special education services to be used for the planning, design, and initial implementation, during a period of up to three years, of state programs that allow the parents of a disabled child to make a genuine independent choice of the appropriate public or private school for their child. Sets forth requirements for those programs, including that they: (1) permit parents to receive state funds to pay some or all of the costs of their disabled child's attendance at the selected school, or (2) permit persons to receive a state tax credit for donations to an entity that provides funds to enable parents to pay some or all of the costs of their disabled child's attendance at that school. Directs the Secretary of Defense to carry out a five-year pilot program to award scholarships to enable military dependent students who live on military installations to attend the public or private elementary or secondary schools their parents choose rather than those assigned to them. Requires the Secretary of Defense to select at least five military installations to participate in the program and choose those where military students would most benefit from expanded education options. Directs the Secretary of Defense to use a random process to select scholarship recipients if more students apply for the scholarships than can be accommodated. Requires the Secretary of Education to return to the Treasury specified amounts made available for Department of Education salaries and expenses.

Don't Tax Our Fallen Public Safety Heroes Act

United States · United States Congress · 28 January 2015

Don't Tax Our Fallen Public Safety Heroes Act Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, federal public safety officer death benefits or amounts paid under a state program to surviving dependents of a public safety officer who died as the direct and proximate result of a personal injury sustained in the line of duty.