Taxation

Defense and Deficit Reduction Act

United States · United States Congress · 25 January 2011

Defense and Deficit Reduction Act - Prohibits the aggregate funds appropriated or otherwise made available for military functions administered by the Department of Defense (DOD) from exceeding: (1) in the case of FY2011, the aggregate for FY2008; and (2) in the case of FY2012-FY2016, the aggregate for the previous fiscal year. Excludes military personnel pay and benefits in the determination of such aggregate funds. Requires all resulting savings to be used for deficit reduction.

Spending Reduction Act of 2011

United States · United States Congress · 24 January 2011

Spending Reduction Act of 2011 - Amends the Continuing Appropriations Act, 2011 (CAA of 2011) to reduce FY2011 appropriations for nonsecurity discretionary spending to FY2008 levels. Requires funding at the lower amount of any project or activity whose FY2008 level is higher than the amount provided in appropriations Acts for FY2010. Continues discretionary spending at the current rate for operations specified in the security-related appropriations Acts for FY2010 listed in the CAA of 2011, including the rate specified in Division E of the Consolidated Appropriations Act, 2010. Amends the Balanced Budget and Emergency Deficit Control Act of 1985(Gramm-Rudman-Hollings) to: (1) modify the formula used to estimate the baseline, (2) eliminate automatic increases for inflation, and (3) extend through FY2021 the spending limits (spending caps) for the nondefense discretionary category in new budget authority. Rescinds all unobligated balances of the discretionary appropriations made available by division A of the American Recovery and Reinvestment Act of 2009 (ARRA). Repeals ARRA stimulus authority with respect to: (1) assistance for unemployed workers and struggling families, (2) premium assistance for Consolidated Omnibus Budget Reconciliation Act of 1985 (COBRA) benefits, (3) Medicare and Medicaid health information technology, (4) state fiscal relief, (5) broadband communications, and (6) limits on executive compensation. Amends the CAA of 2011 to extend the federal employee pay freeze through calendar year 2015. Limits the number of civilian employees in the executive branch. Makes persons having serious delinquent tax debts ineligible for federal employment. Bars the obligation or expenditure of funds for specified programs or purposes, including the Corporation for Public Broadcasting. Amends the Farm Security and Rural Investment Act of 2002 to terminate the national organic certification cost-share program. Prohibits: (1) unauthorized payments to the District of Columbia, or (2) payment of gratuities to survivors of Members of Congress. Davis-Bacon Repeal Act - Repeals the Davis-Bacon Act (which requires that the locally prevailing wage rate be paid to various classes of laborers and mechanics working under federally-financed or federally-assisted contracts for construction, alteration, and repair of public buildings or public works). Priorities in Education Spending Act - Repeals provisions of the Elementary and Secondary Education Act of 1965 to prioritize educational spending with respect to specified elementary and secondary programs. Amends the ARRA to repeal the temporary increase of Medicaid FMAP. Bans the construction or leasing of new federal buildings in the District of Columbia until January 2013, unless it is in the interest of national security. Amends the Internal Revenue Code to terminate the Presidential Election Campaign Fund. Amends the Federal Agriculture Improvement and Reform Act of 1996 to repeal the sugar loan program, and the Farm Security and Rural Investment Act of 2002 to repeal the feedstock flexibility program for bioenergy producers. Amends the Agricultural Adjustment Act of 1938 to repeal authority for sugar marketing allotments, the Agricultural Act of 1949 to repeal the sugar price support program, and the Agricultural Trade Act of 1978 to repeal the market access program. Amends the Food, Conservation, and Energy Act of 2008 to terminate the availability of marketing assistance loans and loan deficiency payments for mohair producers. Requires the Director of the Office of Management and Budget (OMB) to conduct a Federal Real Property Disposal Pilot Program for the expedited disposal of real property not meeting federal government needs. GSE Bailout Elimination and Taxpayer Protection Act - Requires the Director of the Federal Housing Finance Agency (FHFA) to: (1) terminate the conservatorship of the Federal National Mortgage Association (Fannie Mae) and/or the Federal Home Loan Mortgage Corporation (Freddie Mac) if such government-sponsored enterprise (GSE) is found financially viable, or (2) appoint the FHFA immediately as receiver of either GSE if it is found not to be financially viable. Prescribes requirements to: (1) limit government printing costs, (2) deposit Internal Revenue Service users fees in the Treasury as general receipts, (3) limit government travel costs, and (4) reduce federal vehicle costs. Repeals specified federal laws that prohibit public-private competitions for conversion to contractor performance of functions performed by federal employees pursuant to OMB Circular A-76. Deauthorizes appropriations to carry out the Patient Protection and Affordable Care Act (PPACA) or the Health Care and Education Reconciliation Act of 2010 (HCERA), or any amendments made by them. Rescinds the unobligated balance of HCERA funds made available for the Health Insurance Reform Implementation Fund. Amends the Internal Revenue Code to require every individual, regardless of income tax liability for the taxable year, to designate a specified overpayment amount to reduce the federal deficit. Amends the Gramm-Rudman-Hollings Act to require a taxpayer-generated sequestration of federal spending to reduce the deficit. Amends the CAA of 2011 to prohibit the use of appropriations or funds made available or authority granted pursuant to this Act to carry out any program under, promulgate any regulation pursuant to, or defend against any lawsuit challenging any provision of the PPACA or the HCERA or any amendment made by them.

National Infrastructure Development Bank Act of 2011

United States · United States Congress · 24 January 2011

National Infrastructure Development Bank Act of 2011 - Establishes the National Infrastructure Development Bank as a wholly owned government corporation. Makes the Bank's Board of Directors responsible for monitoring and overseeing energy, environmental, telecommunications, and transportation infrastructure projects. Authorizes the Board to: (1) issue public benefit bonds and provide financing to infrastructure projects; and (2) borrow on the global capital market and lend to entities and commercial banks for funding infrastructure projects. Requires the Board to establish criteria for determining project eligibility for financial assistance under this Act. Sets forth the duties of the Bank's executive committee and audit committee. Requires the Bank to establish a risk management committee, which shall: (1) create financial, credit, and operational risk management guidelines for the Bank; (2) set standards to ensure diversification of lending activities by both region and infrastructure project type; and (3) create conforming standards for infrastructure finance securities. Exempts all notes, debentures, bonds or other such obligations issued by the Bank, and the interest on or credits with respect to such bonds or other obligations, from state or local government taxation. Terminates the Bank after 15 years.

Renewable Fuels for America's Future Act of 2011

United States · United States Congress · 24 January 2011

Renewable Fuels for America's Future Act of 2011- Amends the Internal Revenue Code to: (1) require a reduction in the income and excise tax credits for alcohol used for fuel by the amount of alcohol used to meet the taxpayer's renewable fuel obligation under the Clean Air Act; and (2) extend such credits and payments for alcohol fuel mixtures through 2016. Amends the Harmonized Tariff Schedule of the United States to extend until 2017 the additional tariff on ethyl alcohol blends (ethanol) used as fuel. Requires automobile manufacturers to ensure that at least 50% of 2013 and 2014 model year automobiles and light duty trucks manufactured for sale in the United States are dual fueled. Increases the minimum to 90% for later model years. (Excludes automobiles and light duty trucks that operate only on electricity.) Requires the Secretary of Energy to make grants to eligible facilities to pay the federal share of: (1) installing blender pump fuel infrastructure, including infrastructure necessary for the direct retail sale of ethanol fuel blends (including E-85 fuel) and to directly market such fuels to gas retailers; and (2) providing subgrants to direct retailers of such fuels for the installation of fuel infrastructure for the direct retail sale of such fuels. Defines: (1) "E-85 fuel" as a blend of gasoline at least 85% derived from ethanol; and (2) "ethanol fuel blend" as a blend of gasoline and ethanol, with a minimum of 0% and maximum of 85% derived from denatured ethanol. Requires the Secretary to promulgate regulations to ensure that each major fuel distributor that sells or introduces gasoline into commerce in the United States through majority-owned stations or branded stations installs one or more blender pumps that dispense E-85 fuel and ethanol fuel blends at specified minimum percentages of such stations for specified years in each state. Allows major fuel distributors to earn and sell credits if they exceed such percentages.

Family Farm Preservation and Conservation Estate Tax Act

United States · United States Congress · 20 January 2011

Family Farm Preservation and Conservation Estate Tax Act - Amends the Internal Revenue Code to: (1) exclude from the gross estate the value of property used by a decedent and the decedent's family as a farm for farming purposes and certain qualified conservation easements; and (2) impose a recapture tax if such farmland is sold outside the decedent's family or is no longer used for farming purposes or if a qualified conservation easement is likewise sold or used in violation of the terms of such easement.

Charitable Driving Tax Relief Act of 2011

United States · United States Congress · 20 January 2011

Charitable Driving Tax Relief Act of 2011- Amends the Internal Revenue Code to provide that volunteers who use their automobiles for the benefit of a charitable organization may exclude from their gross income reimbursements for their automobile operating expenses at the same level as business employees (i.e., 51 cents per mile in 2011).

PASS Act of 2011

United States · United States Congress · 20 January 2011

Preventing Affinity Scams for Seniors Act of 2011 or PASS Act of 2011 - Defines "affinity scam" as a transaction in which a person trusted by a senior, such as a caregiver, relative, guardian, "new friend," or service provider, claims to share similar interests or values and establishes a relationship with the senior, then uses the relationship to defraud the senior. Requires each financial institution to: (1) educate its staff about affinity scams and how to identify transactions that may be part of an affinity scam, (2) train staff members on educating seniors about affinity scams, (3) provide senior depositors with educational materials on how to identify affinity scams, and (4) offer seniors a "senior protection (checking) account." Directs the Bureau of Consumer Financial Protection (CFPB) to: (1) issue implementing regulations, and (2) audit financial institutions periodically to ensure compliance with them. Sets forth senior protection account requirements, including protective measures to block and investigate transactions suspected of being an affinity scam. Instructs the Secretary of the Treasury to establish an income tax deduction of .77% of the average of the amount of deposits held by a financial institution in senior protection accounts. Subjects a noncompliant financial institution to a civil liability with respect to a senior who has sustained actual damage as a result of the institution's failure to comply with this Act. Directs the Secretary to require each financial institution, and each of its directors, officers, employees, or agents, to report any suspicious transaction relevant to a possible affinity scam.

To reduce Federal spending and the deficit by terminating taxpayer financing of presidential election campaigns and party conventions.

United States · United States Congress · 20 January 2011

Amends the Internal Revenue Code to terminate: (1) the taxpayer election to designate $3 of income tax liability for financing of presidential election campaigns; (2) the Presidential Election Campaign Fund; and (3) the Presidential Primary Matching Payment Account.

Common Sense Health Reform Americans Actually Want Act

United States · United States Congress · 20 January 2011

Common Sense Health Reform Americans Actually Want Act - Repeals the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, effective as of their enactment. Restores provisions of law amended by such Acts. Requires each state to operate a qualifying high risk pool to provide health coverage to certain individuals with a preexisting condition. Prohibits a health insurance issuer from applying an annual or lifetime aggregate spending cap on any health insurance coverage or plan. Amends the Employee Retirement Income Security Act of 1974 (ERISA) to provide for the establishment and governance of small business health plans, which are group health plans sponsored by trade, industry, professional, chamber of commerce, or similar business associations that meet ERISA certification requirements. Amends ERISA, the Public Health Service Act (PHSA) and the Internal Revenue Code (IRC) to: (1) continue in effect for group (not individual) health plans dependent coverage until the beneficiary turns 26 years of age, (2) continue in effect the prohibition on imposition of preexisting condition exclusions on a participant or beneficiary under 19 years of age, and (3) permit a health plan to vary premiums and cost-sharing by up to 50% of the benefits based on participation in a wellness program. Amends PHSA to provide that the laws of the state designated by a health insurance issuer (primary state) shall apply to individual health insurance coverage offered by that issuer in the primary state and in any other state (secondary state), but only if the coverage and issuer comply with the conditions of this Act. Amends IRC to: (1) revise provisions related to health savings accounts (HSAs), including to allow the payment of premiums for high deductible health plans from such accounts; (2) allow self-employed individuals to deduct health insurance costs in computing the tax on self-employment income; and (3) allow a tax deduction from gross income for the cost of health insurance coverage for individual taxpayers, their spouses, and dependents. Sets forth provisions regulating civil actions for an injury or death as the result of health care. Declares that nothing in this Act shall be construed to interfere with the doctor-patient relationship or the practice of medicine. Repeals provisions of the American Recovery and Reinvestment Act (ARRA) that establish the Federal Coordinating Council for Comparative Effectiveness Research. Prohibits the expenditure of funds authorized or appropriated by federal law or funds in any trust fund to which funds are authorized or appropriated by federal law for any abortion. Prohibits federal funds from being used for any health benefits coverage that includes coverage of abortion. (Currently, federal funds cannot be used for abortion services and plans receiving federal funds must keep federal funds segregated from any funds for abortion services.)  Sets forth certain exceptions, including for rape and a life-endangering physical condition. Requires the Secretary of Health and Human Services (HHS) to address: (1) enforcement of Medicare secondary payer provisions; (2) screening of providers and suppliers under the Medicare program; and (3) tracking of providers that have been excluded from Medicare, including by permitting data matching between Medicare, Medicaid, and Social Security.

Volunteer Emergency Services Recruitment and Retention Act of 2011

United States · United States Congress · 20 January 2011

Volunteer Emergency Services Recruitment and Retention Act of 2011- Amends the Internal Revenue Code to allow sponsors of certain deferred compensation plans to elect to include length of service award plans for bona fide volunteers providing firefighting and fire prevention services, emergency medical services, ambulance services, and emergency rescue services. Directs the Secretary of Labor to issue regulations exempting a length of service award program from treatment as an employee pension benefit plan under the Employee Retirement Income Security Act of 1974 (ERISA).

Freedom to Serve Without Fear Act of 2011

United States · United States Congress · 20 January 2011

Freedom to Serve Without Fear Act of 2011 - Amends the federal criminal code to prohibit any person from knowingly carrying a firearm in, or within 250 feet of an entrance to or exit from, a building or structure, or at, or within 500 feet of, any other place, where a Member of Congress is performing an official and representational duty or engaging in campaign activity as a candidate for federal, state, or local office, if there are visible at such distances signs which clearly and conspicuously state that a Member will be present and the time the Member will be present. Specifies exceptions, including pursuant to the express written permission of the Member or the chief of police of the locality involved. Requires a 10% reduction in funds a state would receive for the Edward Byrne Memorial Justice Assistance Grant Program for a fiscal year if the state fails to have in effect by the specified compliance date laws and policies that similarly prohibit individuals from knowingly possessing firearms near a venue at which an elected or appointed state or local official is performing an official and representational duty or campaigning for public office.

Income Equity Act of 2011

United States · United States Congress · 20 January 2011

Income Equity Act of 2011- Amends the Internal Revenue Code to: (1) deny employers a tax deduction for payments of excessive compensation to any full-time employee (i.e., compensation for services exceeding the greater of 25 times the lowest compensation paid to any other employee or $500,000), and (2) require such employers to file a report with the Secretary of the Treasury on excessive compensation (as defined by this Act) paid to their employees. Defines "compensation" to include wages, salary, deferred compensation, retirement contributions, options, bonuses, property, and other forms of compensation.

Health Savings and Affordability Act of 2011

United States · United States Congress · 20 January 2011

Health Savings and Affordability Act of 2011- Amends the Internal Revenue Code to: (1) allow a tax deduction from gross income for the cost of health insurance coverage for individual taxpayers, their spouses, and dependents; (2) permit holders of health savings accounts (HSAs) and their spouses who are age 55 or older to make additional (catch-up) contributions to a joint HSA; (3) increase the allowable amount of the tax deduction for contributions to HSAs; (4) combine individual and family deductibles under high deductible health insurance plans; (5) allow for increased rollovers from flexible spending arrangements (FSAs) or health reimbursement arrangements (HRAs) into HSAs; (6) allow the payment of premiums from HSAs for high deductible health plans; and (7) treat as medical care for purposes of the tax deduction for medical expenses certain exercise equipment and fees for physical fitness programs.

No Taxpayer Funding for Abortion Act

United States · United States Congress · 20 January 2011

No Taxpayer Funding for Abortion Act - Prohibits the expenditure of funds authorized or appropriated by federal law or funds in any trust fund to which funds are authorized or appropriated by federal law (federal funds) for any abortion. (Currently, federal funds cannot be used for abortion services, except in cases involving rape, incest, or life endangerment.) Prohibits federal funds from being used for any health benefits coverage that includes coverage of abortion. (Thus making permanent existing federal policies.) Disallows any tax benefits for amounts paid or incurred for an abortion or for a health benefits plan that includes coverage of abortion, including any medical deduction for such amounts or any credit for such an employer-sponsored plan. Prohibits the inclusion of abortion in any health care service furnished by a federal or District of Columbia health care facility or by any physician or other individual employed by the federal government or the District. Provides that such prohibitions shall not apply to an abortion if: (1) the pregnancy is the result of forcible rape or, if the pregnant woman is a minor, incest; or (2) the woman suffers from a physical disorder, injury, or illness, including a life-endangering physical condition caused by or arising from the pregnancy itself, that would place her in danger of death unless an abortion is performed, as certified by a physician. Makes such prohibitions applicable to District funds. Codifies the prohibition against a federal agency or program or any state or local government that receives federal financial assistance from subjecting any individual or health care entity to discrimination on the basis that the health care entity does not provide, pay for, provide coverage of, or refer for abortions. Creates a cause of action for any violations of such provisions. Gives federal courts jurisdiction to prevent and redress actual or threatened violations of such provisions by issuing any form of legal or equitable relief, including an injunction or order preventing the disbursement of all or a portion of federal financial assistance until the prohibited conduct has ceased. Gives standing to institute an action to affected health care entities and the Attorney General. Requires the Secretary of Health and Human Services to designate the Director of the Office for Civil Rights of the Department of Health and Human Services (HHS) to receive, investigate, and refer to the appropriate federal agency complaints alleging a violation of such provisions.

FREE Act of 2011

United States · United States Congress · 19 January 2011

Fiscal Responsibility Effective Enforcement Act of 2011 or FREE Act of 2011 - Amends the Federal Reserve Act to repeal the authority of a federal reserve bank to buy or sell bills, notes, revenue bonds, or warrants with a maturity date of six months issued by state or local governments, including municipalities and irrigation, drainage, and reclamation districts.

Disabled Veterans Tax Termination Act

United States · United States Congress · 19 January 2011

Disabled Veterans Tax Termination Act - Amends federal military retired pay provisions to: (1) permit veterans with a service-connected disability of less than 50% to concurrently receive both retired pay and disability compensation; (2) eliminate provisions requiring a phase in between January 1, 2004, and December 31, 2013, of concurrent receipt of retired pay and disability compensation; (3) eliminate a phase-in of concurrent receipt of retired pay and disability compensation for disabled veterans determined to be individually unemployable; and (4) require a limited reduction in retired pay for qualified disability retirees with less than 20 years of retirement-creditable service.

District of Columbia Budget Autonomy Act of 2011

United States · United States Congress · 19 January 2011

District of Columbia Budget Autonomy Act of 2011 - Amends the District of Columbia Home Rule Act to eliminate, with respect to each fiscal year that is not a control year, all federally-imposed mandates over the District of Columbia's: (1) local budget process, financial management, audits, and accountability requirements; and (2) short-term borrowing of money, with specified exceptions. Declares that the process by which the District develops and enacts the District government's budget for a fiscal year, the activities carried out regarding financial management of the District government, and the process and rules by which the District issues bonds or otherwise borrows money shall be established under laws enacted by the District. Provides that Acts adopting the District government's annual budget for FY2012 and succeeding non-control fiscal years shall take effect upon their prescribed dates. (Thus eliminates congressional review of such Acts). Repeals the federal cap on amounts the District may borrow (other than in a control year). Makes conforming amendments to the Financial Services and General Government Appropriations Act, 2009.

Law Enforcement Officers Equity Act

United States · United States Congress · 19 January 2011

Law Enforcement Officers Equity Act - Amends the definition of the term "law enforcement officer" under provisions of the Federal Employees Retirement System (FERS) and the Civil Service Retirement System (CSRS) to include: (1) federal employees not otherwise covered by such term whose duties include the investigation or apprehension of suspected or convicted individuals and who are authorized to carry a firearm; and (2) such employees of the Internal Revenue Service (IRS) whose duties are primarily the collection of delinquent taxes and the securing of delinquent returns. Requires such service that is performed by an incumbent law enforcement officer: (1) on or after enactment of this Act to be treated for all purposes other than retirement as service performed as a law enforcement officer; and (2) before, on, or after enactment of this Act to be treated for federal retirement purposes as service performed as such an officer only if an appropriate written election is submitted to the Office of Personnel Management (OPM) within five years after enactment of this Act or before separation from government service, whichever is earlier. Provides that nothing under current law respecting mandatory separation from government service under CSRS or FERS shall cause the involuntary separation of an officer before the end of the three-year period following enactment.

Fair Taxes for Seniors Act of 2011

United States · United States Congress · 19 January 2011

Fair Taxes for Seniors Act of 2011- Amends the Internal Revenue Code to provide a one-time increase (from $250,000 to $500,000, or from $500,000 to $1 million for married taxpayers filing joint returns) in the exclusion of gain from the sale of a principal residence by a taxpayer who has attained the age of 50 before such sale. Provides that in the case of a joint return, only one spouse need satisfy the age requirement.

Homebuyer Tax Credit Renewal Act of 2011

United States · United States Congress · 19 January 2011

Homebuyer Tax Credit Renewal Act of 2011- Amends the Internal Revenue Code to reinstate the first-time homebuyer tax credit for one year beginning on the enactment date of this Act.

IRS Fee Reform Act of 2011

United States · United States Congress · 19 January 2011

IRS Fee Reform Act of 2011 - Amends the Treasury, Postal Service and General Government Appropriations Act, 1995, to require fees for services provided by the Internal Revenue Service (IRS) to be deposited in the general fund of the Treasury and not be expended by the IRS unless provided by an appropriations Act (currently, the Secretary of the Treasury may spend such fees to supplement IRS appropriations).

End the Lame Duck Act

United States · United States Congress · 19 January 2011

End the Lame Duck Act - Considers the House of Representatives to be adjourned sine die if it stands adjourned on the date of the regularly scheduled general election for federal office during a Congress (beginning with the 112th Congress) pursuant to a concurrent resolution providing for the adjournment of the House. Authorizes the Speaker of the House and the Majority Leader of the Senate, or their respective designees, acting jointly and with the written agreement of the Minority Leaders of both chambers, to notify the Members of the House and Senate to reassemble if each determines that it is in the interest of the United States to do so. Provides for automatic continuing appropriations if a regular appropriation bill for a fiscal year does not become law before the date of the regularly scheduled general election for federal office held during such fiscal year.

Prevent IRS Overreach Act of 2011

United States · United States Congress · 19 January 2011

Prevent IRS Overreach Act of 2011 - Prohibits the Internal Revenue Service (IRS) 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.

Fresh Fruit and Vegetable Grower Tax Incentive Act of 2011

United States · United States Congress · 19 January 2011

Fresh Fruit and Vegetable Grower Tax Incentive Act of 2011- Amends the Internal Revenue Code to allow farmers whose gross receipts attributable to fruit and vegetable farming were not more than $500,000 for the previous taxable year a business-related tax credit equal to the lesser of $10,000 or the taxable income attributable to fruit and vegetable farming. Defines "fruit and vegetable farming" as the farming and sale of fruits, vegetables, or both in fresh form generally considered as perishable, but not including any grains or any perishable fruits and vegetables which have been manufactured into articles of food of a different kind or character.

Providing for consideration of the resolution (H. Res. 38) to reduce spending through a transition to non-security spending at fiscal year 2008 levels.

United States · United States Congress · 19 January 2011

Sets forth the rule for consideration of the resolution (H. Res. 38) to reduce spending through a transition to non-security spending at fiscal year 2008 levels.

To repeal the Patient Protection and Affordable Care Act and the Health Care and Education Reconciliation Act of 2010, repeal the 7.5 percent threshold on the deduction for medical expenses, provide for increased funding for high-risk pools, allow acquiring health insurance across State lines, and allow for the creation of association health plans.

United States · United States Congress · 18 January 2011

Repeals the Patient Protection and Affordable Care Act (PPACA) and the Health Care and Education Reconciliation Act of 2010, effective as of their enactment. Restores provisions of law amended by such Acts. Amends the Internal Revenue Code to allow the tax deduction for medical expenses without the gross income percentage limitation. Amends the Public Health Service Act to: (1) authorize appropriations for FY2011-FY2015 for grants to states for the creation and operation of qualified high risk health insurance pools; and (2) provide that the laws of the state designated by a health insurance issuer (primary state) shall apply to individual health insurance coverage offered by that issuer in the primary state and in any other state (secondary state), but only if the coverage and issuer comply with the conditions of this Act. Amends the Employee Retirement Income Security Act of 1974 (ERISA) to provide for establishment and governance of association health plans (AHPs), which are privately-sponsored group health plans that meet certain ERISA certification requirements. Establishes the Association Health Plan Fund to be used by the Secretary of Labor to make payments to an insurer to maintain coverage for a plan if there is a reasonable expectation that, without such payments, claims would not be satisfied by reason of termination of coverage. Allows a state to impose a contribution tax on an association health plan that commences operations in such state after the enactment of this Act.

To require amounts remaining in Members' representational allowances at the end of a fiscal year to be used for deficit reduction or to reduce the Federal debt, and for other purposes.

United States · United States Congress · 18 January 2011

Requires any amounts remaining of House Members' Representational Allowances after all payments are made for the year to be deposited in the Treasury and used for deficit reduction or, in fiscal years for which there is no federal budget deficit, to reduce the federal debt. Requires publication in the Congressional Record, after each session of Congress or other period for which the Members' Representational Allowance is made available, of a statement showing, for such session or period, the amount deposited for each such Member and the total deposited for all Members.

Reducing non-security spending to fiscal year 2008 levels or less.

United States · United States Congress · 18 January 2011

Requires the Chair of the House Committee on the Budget to include in the Congressional Record the contemplated allocation for the Committee on Appropriations for the remainder of FY2011 that assumes a transition to non-security spending at FY2008 levels.

To provide for a 10 percent reduction in pay for Members of Congress, to make Federal civilian employees subject to a period of mandatory unpaid leave, to reduce appropriations for salaries and expenses for offices of the legislative branch during fiscal year 2012, and for other purposes.

United States · United States Congress · 12 January 2011

Freezes the annual rate of pay for Members of Congress through December 31, 2012, and reduces it by 10% in 2013. Requires the President to subject executive branch employees to two weeks of mandatory unpaid leave (or the pro rata equivalent in the case of employees serving for less than the entire fiscal year) during FY2012. Requires the Director of the Administrative Office of the United States Courts to apply such requirement to judicial branch employees. Allows exceptions for reasons of national security or reasons relating to the public health or safety, including effective law enforcement. Limits the aggregate amount which may be appropriated or otherwise made available for FY2012 for allowances and expenses (including salaries) of any legislative branch office, except the U.S. Capitol Police, to 96% of the aggregate amount appropriated or otherwise made available for FY2011 for such allowances and expenses.

New Columbia Admission Act

United States · United States Congress · 12 January 2011

New Columbia Admission Act - Sets forth procedures for admission into the United States of the state of New Columbia. Requires the Mayor of the District of Columbia to: (1) submit to the eligible voters propositions for statehood and adoption of a State Constitution, and (2) issue a proclamation for the first elections to Congress of two Senators and one Representative of New Columbia. Requires the President, upon adoption of such propositions and certification of such elections, to issue a proclamation announcing the results and admitting New Columbia into the Union. Provides for conversion of District government offices to state offices. Provides that New Columbia shall consist of all territory of the District as of the enactment of this Act, excluding land within specified metes and bounds that shall remain the District of Columbia and that shall include the principal federal monuments, the White House, the Capitol Building, the Supreme Court Building, the federal executive, legislative, and judicial office buildings located adjacent to the Mall and the Capitol Building, and certain military property. Prohibits New Columbia from imposing taxes on federal property except as provided by Congress. Maintains the applicability to New Columbia of current District laws and continues pending judicial proceedings. Maintains: (1) the District of Columbia as the seat of the federal government, and (2) the federal government's authority over military lands and specified other property. Requires each state that is the last place an individual resided before residing in the District of Columbia to permit such individual to vote in federal elections by absentee ballot. Sets forth a rule for expedited consideration of a joint resolution proposing an amendment to the Constitution to repeal the 23d amendment (which provides for the appointment of electors for President and Vice President for the District).

To prohibit any Federal agency or official, in carrying out any Act or program to reduce the effects of greenhouse gas emissions on climate change, from imposing a fee or tax on gaseous emissions emitted directly by livestock.

United States · United States Congress · 12 January 2011

Prohibits any federal agency or official from imposing a fee or tax on gaseous emissions emitted directly by livestock in carrying out any Act or program to reduce the effects of greenhouse gas emissions on climate change.

To amend the Internal Revenue Code of 1986 to exclude executive branch officers and employees from nonrecognition rules relating to the sale of property to comply with conflict-of-interest requirements.

United States · United States Congress · 12 January 2011

Amends the Internal Revenue Code to exclude executive branch officers and employees from provisions that allow nonrecognition for income tax purposes of gain from the sale of property required to comply with federal conflict of interest laws.

Expanding Tax Assistance Act of 2011

United States · United States Congress · 12 January 2011

Expanding Tax Assistance Act of 2011- Amends the Internal Revenue Code to direct the Secretary of the Treasury, subject to available funding, to expand Taxpayer Assistance Centers with the goal of providing at least one Center in each congressional district. Authorizes the use of volunteers and private contractors and grants to accomplish the expansion of such Centers.

National STEM Education Tax Incentive for Teachers Act of 2011

United States · United States Congress · 12 January 2011

National STEM Education Tax Incentive for Teachers Act of 2011 - Amends the Internal Revenue Code to allow certain full-time elementary and secondary school teachers of math, science, engineering, or technology courses a refundable tax credit for 10% of their undergraduate tuition up to $1,000 in any taxable year. Increases such credit amount to $1,500 for teachers in schools serving disadvantaged children.

To amend the Internal Revenue Code of 1986 to provide for tax exempt qualified small issue bonds to finance agricultural processing property.

United States · United States Congress · 12 January 2011

Amends the Internal Revenue Code to allow the issuance of tax-exempt small issue bonds to finance the purchase of property or land used primarily for the processing of agricultural products.

Rural Energy Equity Act of 2011

United States · United States Congress · 12 January 2011

Rural Energy Equity Act of 2011- Amends Internal Revenue Code provisions requiring a reduction in the tax credit for the production of electricity from renewable resources by grants and other credits to exempt certain loan guarantees or grants issued by the Secretary of Agriculture under the Farm Security and Rural Investment Act of 2002 (i.e., Rural Energy for America (REAP) Program).

Comprehensive 1099 Taxpayer Protection and Repayment of Exchange Subsidy Overpayments Act of 2011

United States · United States Congress · 12 January 2011

Small Business Paperwork Mandate Elimination Act of 2011 - Amends the Internal Revenue Code to repeal a provision (added by the Patient Protection and Affordable Care Act) that extends to corporations that are not tax-exempt the requirement to report payments of $600 or more.

CONCURRENT RESOLUTION ON THE BUDGET FISCAL YEAR 2012

United States · United States Senate · 7 January 2011

Cuba Reconciliation Act

United States · United States Congress · 7 January 2011

Cuba Reconciliation Act - Amends the Foreign Assistance Act of 1961 to repeal the embargo placed upon all trade with Cuba. Amends the Internal Revenue Code to declare the denial of foreign tax credit inapplicable to Cuba. Permits: (1) installation and maintenance of telecommunications equipment and facilities in Cuba, including telecommunications services between the United States and Cuba; and (2) travel to and from Cuba by U.S. citizens or residents. Requires the U.S. Postal Service to provide direct mail service to and from Cuba.

CUTS Act

United States · United States Congress · 7 January 2011

Cut Unsustainable and Top-Heavy Spending Act of 2011 or CUTS Act - Rescinds 15% of the budget authority provided for any discretionary account in appropriations to the legislative branch for FY2011, except for the Capitol Police. Prohibits the total amount of funds appropriated to the Executive Office of the President for FY2012-FY2013 from exceeding the total amount for FY2011 after applying the rescission. Eliminates automatic cost-of-living adjustments for Members of Congress during FY2012-FY2014. Freezes the total costs for salaries of federal employees (including Department of Defense [DOD] civilian employees, but not members of the Armed Forces) for FY2011-FY2013 at the FY2010 level. Directs each federal agency head to reduce the number of full time federal employees (FTEs) by 10% by FY2020. Requires the Director of the Office of Management and Budget (OMB) to take specified steps to reduce federal printing and travel costs. Rescinds 20% of amounts made available to the General Services Administration (GSA) for acquiring new vehicles for the federal fleet for FY2011, and limits federal vehicle costs and new vehicle purchases for FY2012 and subsequent fiscal years. Requires the Director of OMB to dispose of a quantity of real property worth at least $15 billion that is unused, and will not be used, to meet federal government needs for FY2010-FY2015. Authorizes the transfer of such property to the Department of Housing and Urban Development (HUD) if it is suitable to assist the homeless. Prohibits the use of federal funds to pay unemployment compensation to millionaires. Prescribes requirements for eliminating duplicative government programs. Requires the Internal Revenue Service (IRS) to coordinate with the Department of Treasury and the hiring agency of any federal employee with a seriously delinquent tax debt in order to collect such taxes by withholding a portion of the employee's salary over a certain period. Prohibits federal voluntary contributions to the United Nations (UN) out of FY2011 funds from exceeding 10% less than the amount provided in FY2010. Terminates the authority of the Army Corps of Engineers to carry out low-priority construction projects. Rescinds all preexisting unobligated amounts made available for such projects. Reduces FY2011 funding for international development and humanitarian assistance by 10% of FY2010 funding. Amends the Elementary and Secondary Education Act of 1965 (ESE Act of 1965) to repeal the Safe and Drug-Free Schools and Communities Program. Rescinds all unobligated balances held for the Program before enactment of this Act. Rescinds: (1) all unobligated amounts made available for programs, activities, and grants of the Economic Development Administration (of the Department of Commerce), (2) 5% of all unobligated balances held by the Attorney General, and (3) all unobligated amounts made available for the Hollings Manufacturing Partnership Program and the Baldridge Performance Excellence Program. Terminates the authority of Secretary of Energy (DOE) to carry out fossil fuel applied research. Rescinds all unobligated amounts made available for it. Rescinds all federal unobligated amounts made available for the Corporation for Public Broadcasting. Prohibits the obligation or expenditure of federal appropriations by the Corporation. Reduces DOD FY2011 funding for: (1) procurement by 15%; and (2) research, development, test, and evaluation by 10%. Requires the Secretary of DOD to reduce obligations or expenditures in support of military installations through the reduction or elimination of related waste, fraud, and abuse. Rescinds 10% of funding for State Department diplomatic and consular programs. Amends the ESE Act of 1965 to repeal authority to pay institutions of higher education for administrative expenses relating to the student aid program. Rescinds any unobligated balances held by the Secretary for such program. Eliminates grants to large and medium hub airports under the Airport Improvement Program. Rescinds any unobligated funds made available for such grants. Requires the Secretary of the Interior to consolidate all fire management programs. Reduces by at least 10% the amounts made available for such programs. Rescinds any remaining unobligated funds. Amends the Rural Electrification Act of 1936 to repeal the high-energy cost grant program. Rescinds any unobligated funds made available for the program. Terminates the authority to carry out the resource conservation and development program of the Natural Resources Conservation Service of the Department of Agriculture. Rescinds any unobligated funds made available for the program. Amends the ESE Act of 1965 to repeal the Leveraging Educational Assistance Partnership Program (LEAP). Rescinds any unobligated balances held for LEAP. Amends the Higher Education Amendments (HEA) of 1992 to repeal the B.J. Stupak Olympic Scholarships program. Rescinds any unobligated balances held for the program. Amends the Higher Education Act of 1965 to repeal the Robert C. Byrd Honors Scholarship Program. Rescinds any unobligated balances held for the Program. Amends the ESE Act of 1965 to repeal the Educational, Cultural, Apprenticeship, and Exchange Programs for Alaska Natives, Native Hawaiians, and Their Historical Whaling and Trading Partners in Massachusetts. Rescinds any unobligated balances held for such Programs. Amends the HEA of 1998 to repeal the Underground Railroad educational and cultural program. Rescinds any unobligated balances held for such program. Prohibits the HUD Secretary from making competitive economic development grants for Brownfields redevelopment projects. Rescinds any unobligated amounts made available for such grants. Terminates the: (1) authority to make requirements payments to states under the Help America Vote Act of 2002, and (2) the Election Assistance Commission (EAC) established under such Act. Rescinds any unobligated amounts for such payments and the EAC. Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to repeal the emergency operations center grant program. Rescinds any unobligated balances held for such program. Rescinds unobligated balances held by the Secretary of Health and Human Services (HHS) for health care facilities and construction. Amends the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) to repeal the authorization and funding for specified high priority surface projects. Rescinds such unobligated funds. Amends the Omnibus Public Land Management Act of 2009 to repeal the Save America's Treasures Program and the Preserve America Program. Rescinds any unobligated funds for such Programs. Terminates the Targeted Watershed Grants Program and the U.S.-Mexico Border Water Infrastructure Program of the Environmental Protection Agency (EPA). Rescinds any unobligated funds for such Programs. Terminates the authority for Department of the Interior Challenge Cost Share Program grants. Rescinds any unobligated funds for such Program. Rescinds all unobligated balances held by the Secretary of HHS to carry out the Delta Health Initiative. Terminates the authority to carry out any health care services grant program of the Department of Agriculture. Rescinds any unobligated funds for such program. Amends the HEA of 1965 to repeal the student loan Repayment for Civil Legal Assistance Attorneys program. Rescinds all unobligated balances held for the program. Terminates the EPA Targeted Air Shed Grant Program. Rescinds all unobligated funds for such Program.

United States Library Trust Fund Act

United States · United States Congress · 7 January 2011

United States Library Trust Fund Act - Amends the Internal Revenue Code to: (1) establish in the Treasury the United States Library Trust Fund (Fund), and (2) allow taxpayers to designate a portion of any tax overpayment (not less than $1) to the Fund. Authorizes public libraries or public school libraries to receive grants from the Fund.

Territorial Funding Information Act of 2011

United States · United States Congress · 7 January 2011

Territorial Funding Information Act of 2011 - Requires the head of each federal agency to report to the Comptroller General annually describing federal funds distributed by such agency for the preceding fiscal year, through grant or formula programs or otherwise, to each of the Commonwealth of Puerto Rico, the U.S. Virgin Islands, American Samoa, Guam, and the Northern Mariana Islands (territories), each state, and the District of Columbia. Prohibits the distribution of such funds unless in such distribution each of the territories is treated in the same manner as each of the states and the District of Columbia, unless a disparate treatment is authorized by federal law or consented to, in writing, by the chief executive officer of a territory.

To provide that rates of pay for Members of Congress shall not be adjusted under section 601(a)(2) of the Legislative Reorganization Act of 1946 in the year following any fiscal year in which outlays of the United States exceeded receipts of the United States.

United States · United States Congress · 7 January 2011

Amends the Legislative Reorganization Act of 1946 to provide that pay for Members of Congress may not be increased by any adjustment scheduled to take effect in a calendar year if the Congressional Budget Office (CBO) determines that the federal aggregate outlays during the last completed fiscal year exceeded the federal aggregate receipts during such fiscal year.

Identity Theft Prevention Act of 2011

United States · United States Congress · 7 January 2011

Identity Theft Prevention Act of 2011 - Amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act and the Internal Revenue Code to prohibit using a Social Security account number except for specified Social Security and tax purposes. Prohibits the Social Security Administration from divulging the Social Security account number of an individual to any federal, state, or local government agency or instrumentality, or to any other individual. Amends the Privacy Act of 1974 to prohibit any federal, state, or local government agency or instrumentality from requesting an individual to disclose his Social Security account number on either a mandatory or a voluntary basis. Prohibits any two federal agencies or instrumentalities from implementing the same identifying number with respect to any individual (except as authorized by the Social Security Act). Prohibits any federal agency from: (1) establishing or mandating a uniform standard for identification of an individual that is required to be used by any other federal or state agency, or by a private person, for any purpose other than that of conducting the authorized activities of the standard-establishing or -mandating federal agency; or (2) conditioning receipt of any federal grant, contract, or other federal funding on the adoption, by a state or local government, or by a state agency, of such a uniform standard.

No More Tulias: Drug Law Enforcement Evidentiary Standards Improvement Act of 2011

United States · United States Congress · 7 January 2011

No More Tulias: Drug Law Enforcement Evidentiary Standards Improvement Act of 2011 - Prohibits a state from receiving for a fiscal year any drug control and system improvement (Byrne) grant funds under the Omnibus Crime Control and Safe Streets Act of 1968, or any amount from any other law enforcement assistance program of the Department of Justice, unless the state does not fund any antidrug task forces for that fiscal year or the state has in effect laws that ensure that: (1) a person is not convicted of a drug offense unless the facts that a drug offense was committed and that the person committed that offense are supported by evidence other than the eyewitness testimony of a law enforcement officer (officer) or individuals acting on an officer's behalf; and (2) an officer does not participate in a antidrug task force unless that officer's honesty and integrity is evaluated and found to be at an appropriately high level. Requires states receiving federal funds under this Act to collect data on the racial distribution of drug charges, the nature of the criminal law specified in the charges, and the jurisdictions in which such charges are made.

Clean Vehicles for Cleaner Air Act of 2011

United States · United States Congress · 7 January 2011

Clean Vehicles for Cleaner Air Act of 2011 -  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 the credit to be taken against regular and alternative minimum tax liabilities. Allows a tax deduction for any unused clean fuel credit amounts. Allows a tax credit for the cost of hybrid vehicles placed in service in, and of which substantially all of the use occurs in, nonattainment areas.

Military Retiree Health Care Relief Act of 2011

United States · United States Congress · 7 January 2011

Military Retiree Health Care Relief Act of 2011 - Amends the Internal Revenue Code to allow a refundable tax credit for premiums paid to enroll military retirees and their spouses and surviving spouses for supplementary medical insurance under part B of title XVIII (Medicare) of the Social Security Act.

Proposing a balanced budget amendment to the Constitution of the United States.

United States · United States Congress · 7 January 2011

Constitutional Amendment - Prohibits outlays for a fiscal year (except those for repayment of debt principal) from exceeding total receipts for that fiscal year (except those derived from borrowing) unless Congress, by a three-fifths rollcall vote of each chamber, authorizes a specific excess of outlays over receipts. Requires a three-fifths rollcall vote of each chamber to increase the public debt limit. Directs the President to submit a balanced budget to Congress annually. Prohibits any bill to increase revenue from becoming law unless approved by three-fifths of each chamber by rollcall vote. Authorizes waivers of these provisions when a declaration of war is in effect or under other specified circumstances involving military conflict.

Proposing an amendment to the Constitution of the United States to repeal the sixteenth article of amendment.

United States · United States Congress · 7 January 2011

Constitutional Amendment - Repeals the Sixteenth Amendment to the Constitution (authorizing taxation of income).

Proposing an amendment to the Constitution of the United States to authorize the line item veto.

United States · United States Congress · 7 January 2011

Constitutional Amendment - Authorizes the President, in the case of any bill, order, resolution, or vote presented by Congress, to decline to approve in whole any dollar amount of discretionary budget authority, any item of new direct spending, or any tax benefit.