Taxation

Mobile Workforce State Income Tax Fairness and Simplification Act of 2006

United States · United States Congress · 25 September 2006

Mobile Workforce State Income Tax Fairness and Simplification Act of 2006 - Limits state or local taxation of the compensation of any employee who performs duties in more than one state or locality to: (1) the state or locality of the employee's residence; and (2) the state or locality in which the employee is physically present performing duties for more than 60 days.

Waiving points of order against the conference report to accompany the bill (H.R. 5631) making appropriations for the Department of Defense for the fiscal year ending September 30, 2007, and for other purposes.

United States · United States Congress · 25 September 2006

Waives points of order against consideration of the conference report on H.R. 5631 (Department of Defense Appropriations Act, 2007).

REVIEW PREVIOUS FISCAL YEAR AND LOOK AHEAD TO THE UPCOMING YEAR

United States · United States House of Representatives · 21 September 2006

A bill to modify the calculation of back pay for persons who were approved for promotion as members of the Navy and Marine Corps while interned as prisoners of war during World War II to take into account changes in the Consumer Price Index.

United States · United States Congress · 21 September 2006

Amends the Floyd D. Spence National Defense Authorization Act for Fiscal Year 2001 to increase the amount of back pay received by members of the Navy and Marine Corps selected for promotion while interned as prisoners of war during World War II to reflect increases in the cost of living since basic pay was paid to or for that person.

Empower America: Securing America's Energy Future Act of 2006

United States · United States Congress · 21 September 2006

Empower America: Securing America's Energy Future Act of 2006 - Coal-to-Liquid Fuel Promotion Act of 2006 - Amends the Energy Policy Act of 2005 to make eligible for Department of Energy (DOE) loan guarantees any large-scale coal-to-liquid facilities that use domestic coal resources to produce at least 10,000 barrels a day of liquid transportation fuel. Directs the Secretary of Energy (Secretary) to establish a coal-to-liquid facilities loan program. Instructs the Secretary of the Treasury to transfer funds to the Secretary for a clean coal power initiative. Gas Petroleum Refiner Improvement and Community Empowerment Act, or the Gas PRICE Act - Obligates the Secretary of Commerce and the Administrator of the Environmental Protection Agency (EPA) to take specified steps to streamline the petroleum refinery permitting process. Deep Ocean Energy Resources Act of 2006 - Sets forth actions under the Outer Continental Shelf Lands Act (OCSLA) with respect to oil and natural gas production from leased tracts within the Outer Continental Shelf (OCS), especially the sharing of OCS receipts with neighboring states. Rigs to Reefs Act of 2006 - Revises OCSLA to direct the Secretary of the Interior to issue regulations for authorizing use of a decommissioned offshore oil and gas platform or other facility for an artificial reef, scientific research, or any other authorized use. Federal Energy Natural Resources Enhancement Fund Act of 2006 - Institutes a Federal Energy Natural Resources Enhancement Fund. Energy and Mineral Schools Reinvestment Act - Instructs the Secretary of the Interior to provide funds to historic and existing state-chartered recognized petroleum or mining schools and related institutions. National GEO Fund Act of 2006 - Creates a National Geo Fund for grants to support geothermal and geopressure oil and gas energy production, as well as a new program for fuel production from strategic unconventional resources and oil and gas resources using CO2 enhanced recovery. Arctic Coastal Plain Domestic Energy Security Act of 2006 - Keeps specified areas in the Coastal Plain of Alaska, including the Sadlerochit Spring Area, separate from oil and natural gas leasing activity for purposes of environmental, wildlife, and cultural management. Requires the Secretary of the Interior to establish a competitive and environmentally sound oil and gas leasing program on the Coastal Plain. Specifies lease terms and related requirements. Amends the Energy Policy Act of 2005 and Biomass Research and Development Act of 2000 to fund biomass and other renewable energy resource research and development. Directs the Secretary of Energy to conduct an electric drive transportation technology research, development, demonstration, and commercial application program. Amends the Internal Revenue Code to: (1) allow an income tax credit for qualified teleworking expenses; and (2) exclude employer-provided computer equipment from gross income as a fringe benefit. Corporate Average Fuel Economy Reform Act of 2006 - Amends federal transportation law to require the Secretary of Transportation to revise average fuel economy standards for passenger automobiles. Amends the Energy Policy Act of 2005 to provide funding for the Advanced Building Efficiency Testbed and energy efficient public building programs, and the energy efficiency public information initiative. Gasoline Consumer Anti-Price-Gouging Protection Act - Prohibits suppliers from selling gasoline or petroleum distillates at unjustifiably increased prices in areas where the President or the Federal Trade Commission has proclaimed an emergency owing to an abnormal market disruption. Prescribes civil and criminal penalties. Amends the Internal Revenue Code to extend the excise tax credit for coal-to-liquids, the alternative motor vehicle credit, biodiesel income and excise tax credits, the investment tax credit with respect to solar energy property and qualified fuel cell property, the credit for production of natural gas, and the credit for residential energy efficient property. Extends specified tax incentives to encourage cellulosic ethanol production and the renewable electricity production credit. Amends the Clean Air Act to revise the authority of the EPA Administrator to make boutique fuel reductions.

American-Made Energy Freedom Act of 2006

United States · United States Congress · 21 September 2006

American-Made Energy Freedom Act of 2006 - Amends the Internal Revenue Code to: (1) increase tax credits for cellulosic biomass ethanol; (2) extend the energy credit for solar and fuel cell property; (3) extend and modify the credits for residential energy efficient property and for certain liquid fuel derived from coal; and (4) establish the American-Made Energy Trust Fund to implement designated sections of the Energy Policy Act of 2005, including climate change technology deployment. Directs the Secretary of the Interior to undertake a competitive oil and gas leasing program that will result in an environmentally sound program for the exploration, development, and production of the oil and gas resources of the Coastal Plain of Alaska. Amends the Alaska National Interest Lands Conservation Act of 1980 to repeal the prohibition against production of oil and gas from the Arctic National Wildlife Refuge (ANWR) and any leasing or development leading to such production. Prescribes procedures for: (1) lease sales; (2) grants of leases; and (3) Coastal Plain environmental protection; (4) rights-of-way and easements for the transportation of oil and gas across the Coastal Plain. Directs the Secretary to convey: (1) the surface estate of specified lands to the Kaktovik Inupiat Corporation; and (2) the remaining subsurface estate of specified lands to the Arctic Slope Regional Corporation. Establishes the Coastal Plain Local Government Impact Aid Assistance Fund to provide financial assistance to specified entities directly impacted by oil and gas production and exploration on the Coastal Plain.

To permit certain expenditures from the Leaking Underground Storage Tank Trust Fund.

United States · United States Congress · 21 September 2006

Amends the Internal Revenue Code to authorize expenditures from the Leaking Underground Storage Tank Trust Fund to carry out various programs enacted by the Energy Policy Act of 2005 to protect groundwater, including underground storage tank and piping secondary containment, maintenance of government-owned tanks, tank inspection, training for tank operators, state compliance and enforcement activities, prevention of delivery of a regulated substance into a tank, and protection of tanks on Indian reservations or tribal lands.

Pregnant Women Support Act

United States · United States Congress · 21 September 2006

Pregnant Women Support Act - Allows the Secretary of Health and Human Services, acting through the Director of the Centers for Disease Control and Prevention (CDC), to make grants to states for collecting and reporting abortion surveillance data. Requires health facilities that perform abortions to obtained informed consent from a pregnant woman seeking an abortion, except in a medical emergency. Amends title XXI (State Children's Health Insurance Program) (SCHIP) of the Social Security Act to allow states to extend health care coverage to an unborn child. Amends the Public Health Service Act to prohibit a health insurance issuer offering individual coverage from imposing a preexisting condition exclusion or a waiting period or otherwise discriminating against a woman on the basis that she is pregnant. Allows the Secretary to make grants for the purchase of ultrasound equipment for examinations of pregnant women. Provides for the collection and dissemination of information on Down syndrome and other prenatally diagnosed conditions. Provides for services to pregnant women and mothers who are victims of domestic violence, dating violence, or stalking. Requires states to have a pregnant "box check" on homicide death certificates. Allows the Secretary to make grants to public institutions of higher education to assist pregnant and parenting students in continuing their studies and graduating. Requires the Secretary to provide for programs to work with pregnant or parenting teens to finish high school. Requires group homes for pregnant and parenting women to provide counseling on adoption and parenting skills. Amends the Internal Revenue Code to increase and make refundable the tax credit for adoption expenses. Amends the Food Stamp Act of 1977 to increase the eligibility threshold for food stamps.

Health Opportunity Patient Empowerment Act of 2006

United States · United States Congress · 21 September 2006

Health Opportunity Patient Empowerment Act of 2006 - Amends the Internal Revenue Code to: (1) allow a one-time tax-free transfer of amounts in a health flexible spending arrangement or a health reimbursement arrangement to a health savings account (HSA) if such transfer takes place by January 1, 2012; (2) repeal deductible limitations on tax deductions for contributions to HSAs; (3) require the Secretary of the Treasury to publish inflation adjustments for HSA contribution and deductible amounts by June 1 of each year; (4) allow individuals who establish an HSA after the beginning of a taxable year to make contributions to such account up to the full annual limit; (5) permit employers to make higher contributions to the HSAs of employees who are not highly compensated; and (6) allow a one-time tax-free rollover of individual retirement account funds to an HSA.

Tax Snooping Prevention Act of 2006

United States · United States Congress · 21 September 2006

Tax Snooping Prevention Act of 2006 - Amends the Internal Revenue Code to double the dollar amount of civil damages available and the criminal fines for unauthorized inspection or disclosure of tax returns and return information. Amends the Internal Revenue Service Restructuring and Reform Act of 1998 to require the firing of Internal Revenue Service (IRS) employees who violate IRS policy on unauthorized inspection of tax returns or return information.

OVERSIGHT HEARING TO REVIEW PREVIOUS FISCAL YEAR AND LOOK AHEAD TO THE UPCOMING YEAR HEARING I

United States · United States House of Representatives · 20 September 2006

Mark-to-Market Extension Act of 2006

United States · United States Congress · 20 September 2006

Mark-to-Market Extension Act of 2006 - Amends the Multifamily Assisted Housing Reform and Affordability Act of 1997 to reauthorize to October 1, 2011: (1) the Mark-to-Market program; and (2) provisions of the FHA-insured Multifamily Housing Mortgage and Housing Assistance Restructuring program regarding projects and programs for which binding commitments have been entered into under such Act. Permits the Secretary of Housing and Urban Development to waive rent level limits for up to 9% (currently 5%) of all units subject to restructured mortgages in any fiscal year, based on certain findings of special need. Revises requirements for an approved mortgage restructuring and rental assistance sufficiency plan with respect to modification or forgiveness of all or part of a second mortgage held by the Secretary (debt relief) if the project concerned is acquired by a tenant organization or tenant-endorsed community-based nonprofit or public agency. Sets forth requirements for alternative periods of eligibility for such nonprofit debt relief. Declares disaster-damaged eligible projects eligible without regard to the relationship between rent level for the assisted units and comparable market rents. Requires each mortgage restructuring and rental assistance sufficiency plan to determine adjusted rent levels, according to certain formulae, for units assisted with project-based assistance in eligible multifamily housing projects. States that, with respect to a disaster-damaged eligible project, the owner contribution toward rehabilitation needs shall be determined in accordance with specified requirements.

Nonitemizer Real Property Tax Deduction Act of 2006

United States · United States Congress · 20 September 2006

Nonitemizer Real Property Tax Deduction Act of 2006 - Amends the Internal Revenue Code to: (1) increase the standard tax deduction for taxpayers who do not itemize tax deductions by $500 ($1,000 for joint returns) of the real property taxes paid or accrued by such taxpayers in a taxable year; (2) define economic substance for purposes of evaluating tax shelter transactions; and (3) impose a penalty for understatements of tax liability resulting from transactions lacking economic substance.

Tax Relief and Health Care Act of 2006

United States · United States Congress · 19 September 2006

Amends the Internal Revenue Code to grant jurisdiction to the U.S. Tax Court to review taxpayer petitions for equitable relief from joint and several tax liability (i.e., innocent spouse relief).

Flood Insurance Community Outreach Grant Program Act of 2006

United States · United States Congress · 19 September 2006

Flood Insurance Community Outreach Grant Program Act of 2006 - Amends the National Flood Insurance Act of 1968 to authorize the Director of the Federal Emergency Management Agency (FEMA) to make grants to local governmental agencies responsible for floodplain management activities in communities that participate in the national flood insurance program for: (1) outreach activities to encourage and facilitate the purchase of flood insurance protection by owners and renters of properties in such communities; and (2) educational activities that increase awareness of flood risk reduction. Permits grant funds to be used to: (1) identify such property owners and renters; (2) notify them when their properties become included in, or are excluded from, an area having special flood hazards about the effect of such inclusion or exclusion on the applicability of the mandatory flood insurance purchase requirement; (3) educate them regarding the flood risk and reduction of risk in their community and regarding the benefits and costs of flood insurance; and (4) encourage them to maintain or acquire coverage. Sets forth requirements regarding cost-sharing and limits on administrative costs. Requires the Director to provide for such agencies to submit applications for grants and for competitive selection, based on criteria established by the Director. Lists selection considerations. Authorizes the Director to use up to 50% of amounts available for grants in each fiscal year in areas determined to have the most immediate need for such activities.

To authorize appropriations for the purpose of establishing an office within the Internal Revenue Service to focus on violations of the internal revenue laws by persons who are under investigation for conduct relating to commercial sex acts, to establish a Whistleblower Office within the Internal Revenue Service, and to increase the criminal monetary penalty limitations for the underpayment or overpayment of tax due to fraud.

United States · United States Congress · 19 September 2006

Authorizes appropriations to establish an office in the Internal Revenue Service (IRS) to focus on violations of tax law by individuals under investigation for criminal commercial sex activity. Amends the Internal Revenue Code to: (1) revise requirements for making awards to individuals who disclose tax law violations to the IRS (whistleblowers); and (2) increase criminal monetary and other penalties for attempts to evade or defeat tax, willful failure to file a tax return, supply information, or pay tax, aggravated failure to file tax returns, fraud and false statements, and underpayment or overpayment of tax due to fraud. Establishes in the IRS a Whitleblower Office to analyze whistleblower information and manage the whistleblower awards program.

Oil Independence, Limiting Subsidies, and Accelerating Vehicle Efficiency (OILSAVE) Act

United States · United States Congress · 18 September 2006

Oil Independence, Limiting Subsidies, and Accelerating Vehicle Efficiency (OILSAVE) Act - Amends the Internal Revenue Code to allow a tax credit for the purchase of a new qualified fuel-efficient motor vehicle. Defines "new qualified fuel-efficient motor vehicle" as a passenger automobile with a fuel economy rating of not less than 34.5 miles per gallon or a light truck with a 27.5 miles per gallon rating which are manufactured for model years 2007-2011. Denies major integrated oil companies (companies with an average daily production of crude oil of at least 500,000 barrels and gross receipts in excess of $1 billion for a taxable year) the option to expense intangible drilling and development costs.

A bill to amend the Internal Revenue Code of 1986 to alleviate poverty by encouraging the employment of residents by empowerment zone businesses through the employment of residents in designated areas of pervasive poverty, unemployment, and general distress.

United States · United States Congress · 14 September 2006

Amends the Internal Revenue Code to allow enterprise zone businesses operating in empowerment zones (economically depressed areas) who file necessary information with the Secretary of Housing and Urban Development documenting reasonable efforts to meet the residency requirement applicable to zone employees to receive an exemption from such requirement if at least 35% of their employees during the final three months of a taxable year are residents of the empowerment zone or any area within a 15-mile radius of the qualified business which has been designated by any governmental unit as an area of pervasive poverty, unemployment, and general distress.

Education Competitiveness Act of 2006

United States · United States Congress · 14 September 2006

Education Competitiveness Act of 2006 - Directs the Secretary of Education to establish scholarship programs for students pursuing degrees in: (1) early childhood education; (2) science, technology, engineering, or mathematics; or (3) critical foreign languages. Requires scholarship recipients, for four years, to teach in their field of study or or work in employment that improves education. Directs the Secretary to award competitive grants to nonprofit educational agencies to work with local educational agencies (LEAs) to expand or develop Advanced Placement (AP) or International Baccalaureate (IB) programs in their schools. Authorizes the Secretary to award grants to states for: (1) programs encouraging elementary and secondary school teachers to serve in rural or underserved areas; (2) voluntary universal prekindergarten programs focusing on child development; (3) coordination of prekindergarten through grade 16 (PK-16) programs and establishment of integrated data systems tracking student progress; (4) internships and summer programs for middle and secondary school students; (5) student mentoring, afterschool , and enrichment programs; and (6) summer science and engineering institutes for secondary school students. Requires states to take specified actions to raise early childhood education teachers' qualifications. Authorizes the Secretary to award: (1) matching grants to LEAs to establish and operate specialty science and mathematics secondary schools; (2) scholarships to students pursuing a science, technology, engineering, or mathematics degree who agree to work in their field of study for four years; and (3) research grants to scientists who are under age 40. Increases the Pell grant. Increases and extends funding for Indian education programs, including Native American language immersion programs. Amends the Higher Education Act of 1965 to authorize the Secretary to award grants to partnerships between: (1) institutions of higher education and local workforce investment boards for job training in high-growth industries or occupations; and (2) such institutions and facilitators of small business development for small business training. Authorizes grants to states and LEAs for distance learning. Amends the Internal Revenue Code of 1986 to establish education tax incentives which include: (1) a refundable higher education tax credit; (2) the application of retirement plan distributions to longer student loan repayment periods; (3) larger deductions for teachers' classroom expenses, student loan interest, and charitable contributions to schools; (4) a larger employee exclusion for employer provided educational assistance; (5) Young Savers Accounts; (6) the extension of the Qualified Academy Zone Bond program and participation by tribally controlled colleges and universities; and (7) an additional standard deduction for real property taxes.

A bill to amend the Internal Revenue Code of 1986 to increase the adjusted gross income limitation for qualified performing artists eligible for an above-the-line deduction for performance expenses.

United States · United States Congress · 14 September 2006

Amends the Internal Revenue Code to increase from $16,000 to $30,000 the adjusted gross income limitation applicable to qualified performing artists who are eligible to deduct their performance expenses from gross income (above-the-line tax deduction). Provides for an inflation adjustment to such increased income limitation beginning in 2011.

Income-Dependent Education Assistance Act of 2006

United States · United States Congress · 14 September 2006

Income-Dependent Education Assistance Act of 2006 - Directs the Secretary of Education to conduct a direct income-dependent education assistance (IDEA) loan program, from July 1, 2007, through July 1, 2013, under which student borrowers of Federal Family Education Loans (FFEL) or Direct Loans (DL), under parts B and D of title IV of the Higher Education Act of 1965, may elect to convert or consolidate such loans to direct IDEA loans. Provides that when a student defaults on a loan under the FFEL or DL programs and it is repaid or canceled by the Secretary, it is thereby converted to a direct IDEA loan. Amends the Internal Revenue Code to collect IDEA loan repayments through the income tax withholding system.

High Risk Terrorism Prevention Initiative of 2006

United States · United States Congress · 14 September 2006

High Risk Terrorism Prevention Initiative of 2006 - Amends the USA PATRIOT Act to revise provisions regarding domestic preparedness grants to require the Secretary of Homeland Security (currently, the Office for Domestic Preparedness) to make such a grant each fiscal year to each state for a project that was eligible for a grant under the State Homeland Security Grants program or the Urban Area Security Initiative (UASI) made with amounts available for FY2006. Permits the use of grants for UASI-eligible projects: (1) by a high threat, high density urban area to enhance state and local capabilitites to deter, prepare for, and respond to terrorist acts; (2) to purchase equipment, conduct exercises, and provide training and technical assistance to responders and to analyze intelligence information; (3) to construct, modify, or operate a facility in major metropolitan areas designated as a critical homeland security emergency operation node; and (4) for terrorist prevention and deterrence activities involving chemical, biological, radiological, or nuclear weapons. Authorizes the Secretary to allocate funds for UASI grants based on: (1) a quantitative assessment of the threats addressed, the vulnerability of persons and critical infrastructure to such threats, and the economic consequences if an attack occurs; and (2) the sustainability and effectiveness of grant activities. Sets forth provisions concerning grant priorities, municipality eligibility, and minimum allocation amounts.

To amend title XXI of the Social Security Act to provide for funding of the shortfalls in State allotments for fiscal year 2007 under the State Children's Health Insurance Program (SCHIP).

United States · United States Congress · 14 September 2006

Amends title XXI (State Children's Health Insurance Program) (SCHIP) to provide for funding of the shortfalls in state allotments for FY2007 in the same manner that shortfall funding requirements apply to FY2006.

Tax Free Health Savings Act of 2006

United States · United States Congress · 13 September 2006

Tax Free Health Savings Act of 2006 - Amends the Internal Revenue Code to: (1) allow individual taxpayers a tax deduction for high deductible health plan premiums, a tax credit for employment taxes related to the payment of such premiums, and a refundable tax credit for the coverage costs under a high deductible health plan: (2) direct the Secretary of the Treasury to establish a program for advance payments of tax credit amounts to providers of high deductible health plans; (3) increase the tax deduction for contributions to health savings accounts; (4) allow health savings accounts to incorporate flexible spending arrangements or health reimbursement arrangements, or both; (5) allow payment of high deductible health plan premiums from health savings accounts; and (6) exempt employers from health savings account contribution requirements for certain employees with high levels of medical expenses.

Reducing the Need for Abortion and Supporting Parents Act

United States · United States Congress · 13 September 2006

Reducing the Need for Abortion and Supporting Parents Act - Requires the Secretary of Health and Human Services to make grants to provide education on preventing teen pregnancies. Provides for: (1) grants to prevent teen pregnancy; and (2) a national center for parents of adolescents to support parents in preventing teen pregnancy. Amends title XIX (Medicaid) of Social Security Act to expand coverage of family planning services. Sets forth requirements for primary care clinics that receive federal financial assistance and provide abortion services. Expands state options to provide health care coverage to low-income pregnant women. Title X Family Planning Services Act of 2006 - Authorizes appropriations for voluntary family planning projects. Amends the Public Health Service Act to prohibit individual health insurance coverage from excluding pregnancy as a preexisting condition. Provides for: (1) grants for ultrasound equipment and prenatal testing for pregnant women; and (2) programs to better identify and treat pregnant women and mothers who are victims of domestic violence, dating violence, sexual assault, or stalking. Allows the Secretary to make grants to public institutions of higher education to assist students who have decided to carry their pregnancies to term and parenting students in continuing their studies and graduating. Requires the Secretary to require that federally funded group homes for pregnant and parenting women provide, upon request, adoption counseling and counseling on parenting skills. Amends the Internal Revenue Code to: (1) increase the tax credit for adoption expenses; (2) make such tax credit refundable; and (3) increase the exclusion from gross income for employer-paid adoption expenses. Provides for: (1) education of teen and first-time mothers through home visits by registered nurses; and (2) the collection and reporting of abortion surveillance data.

Providing for earmarking reform in the House of Representatives.

United States · United States Congress · 13 September 2006

Makes it out of order in the House of Representatives to consider: (1) a bill reported by a committee unless the report includes a list of earmarks in the bill or in the report (and the names of the requesting Members); or (2) a conference report on a bill unless the joint explanatory statement accompanying it includes a list of earmarks in it or in the joint statement (and the names of the requesting Members) that were not committed to the conference committee by either chamber, not in the committee report, and not in a Senate committee report on a companion measure. Makes it out of order in the House to consider a bill carrying a tax measure reported by the Ways and Means Committee in which the Joint Committee on Taxation has: (1) identified a tax earmark, unless the report on the bill includes a list of tax earmarks in it or in the report (and the names of the requesting Members); or (2) failed to provide such analysis. Makes it out of order in the House to consider a conference report carrying such a measure as to which the Joint Committee on Taxation has: (1) identified a tax earmark, unless the accompanying joint explanatory statement includes a list of tax earmarks in it or in the joint statement (and the names of the requesting Members) that were not committed to the conference committee by either chamber, not in the Committee report, and not in a Senate committee report on a companion measure; or (2) failed to provide such analysis. Makes it out of order in the House to consider a rule or order that waives the requirements of this Act with respect to consideration of conference reports. Requires the Joint Committee to: (1) review any bill containing a tax measure that is being reported by the Ways and Means Committee or prepared for filing by a conference committee; (2) identify whether such bill contains any tax earmarks; and (3) provide the Ways and Means Committee and the conference committee with a statement identifying such earmarks or declaring that the legislation does not contain any. Requires the statement to be included in the committee report or joint statement of managers, as applicable.

Providing for earmarking reform in the House of Representatives.

United States · United States Congress · 13 September 2006

Makes it out of order in the House of Representatives to consider a bill, amendment, or conference report unless: (1) the committee report on the bill includes a list of earmarks in it or in the report (and the names of the requesting Members); (2) the sponsor of the amendment submits for publication in the Congressional Record a list of earmarks in such amendment (and the names of the requesting Members) two legislative days before its consideration; or (3) the accompanying joint explanatory statement on the conference report includes a list of earmarks in it or in such report (and the names of the requesting Members) that were not committed to the conference committee by either chamber, not in the committee report, not published pursuant to this Act, and not in a Senate committee report on a companion measure. Makes it out of order in the House to consider a rule or order that waives the requirements of this Act with respect to consideration of conference reports. Provides that, if the Committee on Rules reports a resolution making in order a bill for initial House consideration and providing for consideration, adoption, or passage of text not otherwise subject to this Act, the Committee shall include a list of earmarks in the measure (and the names of the requesting Members). Defines earmark to include tariff relief and targeted tax benefits.

To amend the Internal Revenue Code of 1986 to provide for the indexing of certain assets for purposes of determining gain or loss.

United States · United States Congress · 12 September 2006

Amends the Internal Revenue Code to allow an inflation adjustment based upon the gross domestic product deflator to the adjusted basis of certain assets (including C corporation common stock and tangible property used in a trade or business) held by a taxpayer for more than three years for purposes of determining gain or loss on the sale or other disposition of such assets. Sets forth rules for applying such inflation adjustment to short sales, regulated investment companies and real estate investment trusts, partnerships and other pass-thru entities, and dispositions of assets between related persons.

A bill to prohibit the Internal Revenue Service from using private debt collection companies, and for other purposes.

United States · United States Congress · 11 September 2006

Requires the Internal Revenue Service (IRS) to suspend its plan to use private debt collection companies to collect unpaid taxes and prohibits the use of any IRS funds for tax collection contracts with private companies.

A bill to amend the Internal Revenue Code of 1986 to provide an alternate sulfur dioxide removal measurement for advanced coal-based generation technology units under the qualifying advanced coal project credit.

United States · United States Congress · 11 September 2006

Amends Internal Revenue Code provisions relating to the qualifying advanced coal project tax credit to provide an alternate sulfur dioxide removal measurement for advanced coal-based generation technology electric generation units.

Personal Philanthropy Account Act of 2006

United States · United States Congress · 8 September 2006

Personal Philanthropy Account Act of 2006 - Amends the Internal Revenue Code to allow a tax deduction (whether or not the taxpayer itemizes deductions) for cash contributions to a personal philanthropy account. Defines "personal philanthropy account" as a tax-exempt trust created to make distributions for charitable purposes. Sets forth rules providing for employer contributions to such accounts, default charitable distributions in the event of an account holder's death, and minimum annual distributions. Allows an exclusion from the gross income of an employee for contributions made by an employer to the employee's personal philanthropy account.

Real Security Act of 2006

United States · United States Congress · 7 September 2006

Real Security Act of 2006 - Outlines provisions concerning: (1) implementation of 9/11 Commission recommendations; (2) combating terrorism; (3) intelligence authorizations; (4) transportation security; and (5) U.S. policy on Iraq. Ensuring Implementation of the 9/11 Commission Report Act - Outlines provisions effecting the implementation of recommendations of the National Commission on Terrorist Attacks Upon the United States. Homeland Emergency Response Operations Act or HERO Act - Provides for: (1) radio spectrum for first responders; and (2) private sector preparedness. Faster and Smarter Funding for First Responders Act of 2006 - Provides for grants to prepare for, respond to, mitigate against, or recover from, threatened or actual terrorist attacks. Sets forth requirements relating to transportation security, border security, the intelligence community, and the balance between security and civil liberties. Outlines provisions concerning the use of foreign policy and public diplomacy to combat terrorism. Omnibus Nonproliferation and Anti-Nuclear Terrorism Act of 2006 - Provides international nonproliferation requirements. Targeting Terrorists More Effectively Act of 2006 - Outlines provisions concerning terrorism, terrorist financing, countries that support terrorism, and preventing the growth of radical Islamic fundamentalism. Establishes a National Commission To Review Policy Regarding the Treatment of Detainees. Outlines U.S. strategy with respect to Afghanistan, Pakistan, and Saudi Arabia. Intelligence Authorization Act for Fiscal Year 2007 - Authorizes appropriations for FY2007 for U.S. intelligence and intelligence-related activities. Establishes: (1) an Inspector General of the Intelligence Community; and (2) a National Space Intelligence Center. Maritime Transportation Security Act of 2006 - Outlines vessel and port security requirements, including port security training programs, an antiterrorism cargo identification and screening system, and a container security initiative. Rail Security Act of 2006 - Provides freight and passenger rail transportation security requirements. Public Transportation Terrorism Prevention Act of 2006 - Outlines provisions relating to public transportation security assessments, security assistance grants, and aviation security. United States Policy on Iraq Act of 2006 - Provides U.S. policy on Iraq. Establishes the Special Committee on War and Reconstruction Contracting (with respect to Afghanistan and Iraq).

Private Property Rights Protection Act of 2006

United States · United States Congress · 7 September 2006

Private Property Rights Protection Act of 2006 - Prohibits any state or political subdivision, if it receives federal economic development funds during the fiscal year, from exercising, or allowing a delegate to exercise, the power of eminent domain: (1) for economic development; or (2) over property of a religious or other nonprofit organization by reason of its nonprofit or tax-exempt status.. Defines "economic development" as taking private property and conveying or leasing it to a private entity for commercial enterprise carried on for profit or to increase tax revenue, the tax base, employment, or general economic health. Makes a state or political subdivision that violates such prohibition ineligible for any such funds for two fiscal years. Prohibits the federal government from exercising its power of eminent domain: (1) for economic development; or (2) over property of a religious or other nonprofit organization by reason of its nonprofit or tax-exempt status. Establishes a private cause of action for any private property owner who suffers injury from a violation of this Act. Expresses the sense of Congress that: (1) the use of eminent domain for economic development is a threat to agricultural and other property in rural America; and (2) it is U.S. policy to promote the private ownership of property and to protect the legal rights of private property owners. Expresses the sense of Congress that all precautions should be taken to avoid the unfair or unreasonable taking of property from survivors of Hurricane Katrina for economic development or other private use.

Help Our Patriots Employment (HOPE) Act of 2006

United States · United States Congress · 7 September 2006

Help Our Patriots Employment (HOPE) Act of 2006 - Amends the Internal Revenue Code to: (1) include veterans entitled to compensation for a service-connected disability as targeted group members for purposes of the work opportunity tax credit; and (2) increase from $6,000 to $12,000 the amount of first-year wages eligible for the work opportunity tax credit in the case of a veteran with a service-connected disability. Authorizes additional appropriations for FY2008 and FY2009 to operate the National Veterans' Employment and Training Services Institute.

BOOST Act

United States · United States Congress · 6 September 2006

Bringing Opportunities to Our Small Business Taxpayers Act or BOOST Act - Amends the Internal Revenue Code to: (1) make permanent the $100,000 expensing allowance for small business assets; (2) expand eligibility of small businesses for cash accounting; (3) revise S corporation rules relating to built-in gains, passive income, and shareholder eligibility; (4) allow certain small businesses a tax credit for contributions to employee retirement plans; and (5) allow a deduction from self-employment income for retirement plan contributions and for health insurance costs.

Help Our Patriots Employment (HOPE) Act of 2006

United States · United States Congress · 6 September 2006

Help Our Patriots Employment (HOPE) Act of 2006 - Amends the Internal Revenue Code to: (1) include veterans entitled to compensation for a service-connected disability as targeted group members for purposes of the work opportunity tax credit; and (2) increase from $6,000 to $12,000 the amount of first-year wages eligible for the work opportunity tax credit in the case of a veteran with a service-connected disability. Authorizes additional appropriations for FY2008 and FY2009 to operate the National Veterans' Employment and Training Services Institute.

Ethanol Stimulus Act of 2006

United States · United States Congress · 5 September 2006

Ethanol Stimulus Act of 2006 - Amends the Internal Revenue Code to provide for an increased small ethanol producer tax credit for ethanol production in states which have a gasoline consumption rate of more than 2% of aggregate nationwide consumption and which produce less than 2% of the aggregate nationwide amount of ethanol (two-two states).

AGOA Extension Act of 2006

United States · United States Congress · 5 September 2006

AGOA Extension Act of 2006 - Amends the African Growth and Opportunity Act (AGOA) to change from mandatory to discretionary the authority of the President to terminate the designation of an eligible beneficiary sub-Saharan African country for trade benefits for failure to comply with such Act's requirements. Requires the President to notify Congress of the proposed termination and allows the termination only if Congress fails to prohibit it. Revises provisions providing for preferential trade treatment of certain textiles, apparel, and agricultural products. Directs the President to develop a comprehensive plan addressing critical sub-Saharan African agricultural policy issues. Amends the Export-Import Bank Act of 1945 to direct the Export-Import Bank of the United States to ensure that full consideration is given to the extent to which any loan or other assistance is likely to have a positive effect on industries in countries designated as beneficiary sub-Saharan African countries. Requires seeking negotiations for tax treaties and bilateral investment treaties benefiting sub-Saharan African countries. Requires infrastructure and industry-building assistance to sub-Saharan Africa. Expresses the sense of Congress regarding: (1) the October 2005 election of Ms. Ellen Johnson Sirleaf as President of Liberia; and (2) U.S. Agency for International Development (USAID) technical assistance to sub-Saharan African countries in developing domestic tax policies, revenue administration, and anti-corruption efforts, as well as policies to replace lost trade tax revenues resulting from trade liberalization.

Long-term Care Quality and Modernization Act of 2006

United States · United States Congress · 3 August 2006

Long-Term Care Quality and Modernization Act of 2006 - Amends titles XVIII (Medicare) and XIX (Medicaid) of the Social Security Act (SSA) with respect to long-term care. Amends SSA titles XVIII and XIX to require states to establish a process for joint training and education of nursing home surveyors and providers at least annually as changes to nursing facility regulations, guidelines, and policy are implemented and used in surveys of participating facilities. Amends SSA titles XVIII and XIX with respect to: (1) facility-based training for new surveyors; and (2) resumption of nurse aid training programs for skilled nursing facilities (SNFs) after correction of deficiencies. Permits split or shared Medicare billing by physicians and nurse practitioners in SNFs. Amends SSA title XVIII to permit nurse practitioners employed by SNFs to certify skilled care. Directs the the Secretary of Health and Human Services to establish a condition-based system of physical therapy services based on medical necessity, including a standardized patient assessment tool for evaluating service levels and limiting Medicare coverage. Amends SSA title XVIII with respect to: (1) Medicare SNF specific wages; (2) authority to exclude high cost and low probability cancer treatment drugs as well as additional items and services from the Medicare prospective payment system (PPS) for SNFs; and (4) exclusion of all ambulance services from that PPS. Directs the Secretary to establish a national nursing database to predict future nursing shortages. Amends the Public Health Service Act to require annual reports to the Secretary on nursing levels. Amends the Internal Revenue Code to provide for: (1) a 10-year recovery period for qualified long-term care improvement property; (2) an investment tax credit for long-term care facility information technology; (3) tax-exempt long-term care trust accounts to which an individual may contribute up to $5,000 annually; (4) a refundable tax credit for 10% of annual contributions to such an account; and (5) an income exclusion for certain distributions from such an account for chronically-ill individuals. Amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to authorize the President to make contributions for repair or replacement to the owner or operator of a long-term care facility damaged or destroyed by a major disaster.

S Corporation Reform Act of 2006

United States · United States Congress · 3 August 2006

S Corporation Reform Act of 2006 - Amends Internal Revenue Code provisions relating to S corporations to: (1) allow nonresident aliens and individual retirement accounts to be S corporation shareholders; (2) revise S corporation eligibility rules to permit the issuance of preferred stock, remove certain restrictions on the issuance of convertible debt and S corporation passive investment income, and allow for adjustments to the stock basis resulting from S corporation charitable contributions; (3) revise tax treatment of certain S corporation stock losses and allow a tax deduction for loan interest incurred by an electing small business trust (ESBT) to acquire S corporation stock; (4) permit certain banks to qualify for an S corporation election; (5) set forth a rule for the tax treatment of the sale of an interest in a qualified S corporation subsidiary; (6) repeal the LIFO recapture tax with respect to S corporations; (7) extend the post-termination transition period for S corporations; (8) reduce tax rates on S corporation excess passive income; and (9) increase the cap on small issue bonds applicable to certain S corporation banks.

National Language Act of 2006

United States · United States Congress · 3 August 2006

National Language Act of 2006 - Makes English the official language of the U.S. government. Requires the government to: (1) conduct its official business in English, including publications, income tax forms, and informational materials; and (2) preserve and enhance the role of English as the official language of the United States of America. Provides that no person has a right, entitlement, or claim to have the government act, communicate, perform, or provide services or materials in any other language, unless specifically stated in applicable law. Provides that this Act shall not apply to the use of a language other than English for religious purposes, for training in foreign languages for international communication, or in school programs designed to encourage students to learn foreign languages. States that this does not prevent the U.S. government from providing interpreters for persons over age 62. Repeals provisions of the Voting Rights Act of 1965 regarding bilingual election requirements and regarding congressional findings of voting discrimination against language minorities, prohibition of English-only elections, and other remedial measures. Amends the Immigration and Nationality Act to require that all public ceremonies in which the oath of allegiance is administered pursuant to such Act be conducted solely in English. Specifies that this Act shall not preempt any state law.

Genomics and Personalized Medicine Act of 2006

United States · United States Congress · 3 August 2006

Genomics and Personalized Medicine Act of 2006 - Requires the Secretary of Health and Human Services to: (1) establish the Genomics and Personalized Medicine Interagency Working Group to expand and accelerate genetics and genomics research and translate such research into clinical and public health applications; (2) expand and accelerate research and programs to collect genetic and genomic data that will advance the field of genomics and personalized medicine; (3) develop a plan for a national biobanking research initiative; (4) expand efforts to increase knowledge about the interaction between genetics and the environment and about ways in which molecular genetic screening, diagnostics, and treatments may be used to improve the health and health care of racial and ethnic minority populations; (5) increase recruitment and retention of trainees in genetics and genomics; (6) ensure the adequacy of genetics and genomics training for diagnosis, treatment, and counseling of adults and children for both rare and common disorders; (7) improve the safety, efficacy, and availability of information about genetic tests; and (8) improve the oversight and regulation of genetic tests. Provides for the recruitment of health professionals from diverse backgrounds in the genomics workforce and improvement in the quality of genomics training. Amends the Internal Revenue Code to establish a tax credit for qualified research expenses for the development of a qualified companion diagnostic test designed to provide information to increase the safety or effectiveness of a drug. Provides for the expansion of adverse event reporting systems to encompass reports of adverse events resulting from genetic testing.

Tax and Education Assistance for Children (TEACH) Act of 2006

United States · United States Congress · 3 August 2006

Tax and Education Assistance for Children (TEACH) Act of 2006 - Amends the Internal Revenue Code to establish a tax credit for the tuition paid by taxpayers to send their dependents to private or religious elementary or secondary schools. Sets the annual credit limit at $4,500 for single individuals and taxpayers filing a joint return, and $2,250 for a married individual filing a separate return.

Citizen Soldier Relief Act of 2006

United States · United States Congress · 3 August 2006

Citizen Soldier Relief Act of 2006 - Amends the Internal Revenue Code to exclude from gross income military pay received by a member of a reserve component of the Armed Forces who is called or ordered to active duty for a period of more than 180 days or for an indefinite period.

Empowerment Zone and Renewal Community Enhancement Act of 2006

United States · United States Congress · 3 August 2006

Empowerment Zone and Renewal Community Enhancement Act of 2006 - Amends Internal Revenue Code provisions relating to tax-preferred empowerment zones, enterprise communities, and renewal communities to: (1) extend the period of designation for empowerment zones and renewal communities through 2015; (2) provide a safe harbor standard for employee residency requirements in empowerment zones; (3) eliminate certain residency requirements for the empowerment zone employment tax credit; (4) grant authority to expand the boundaries of empowerment zones, enterprise communities, and renewal communities (requires expansion of such communities located in rural areas upon the request of a local government if specified conditions exist); (5) allow carryovers of unused expensing allowances for enterprise zone businesses; (6) allow certain empowerment zone businesses to elect to receive payments in lieu of tax benefits; and (7) allow federal guarantees and tax exemptions for enterprise zone facility bonds.

Hurricane and Flood Protection Tax Credit Act

United States · United States Congress · 3 August 2006

Hurricane and Flood Protection Tax Credit Act - Amends the Internal Revenue Code to allow a tax credit for 30% of expenditures for a hurricane or flood protection project which is authorized but unfunded (or partially funded) under federal law.

Match Act of 2006

United States · United States Congress · 3 August 2006

Match Act of 2006 - Amends the Internal Revenue Code to allow employers and other individuals maintaining a retirement savings plan for certain low and moderate income individuals ($50,000 adjusted gross income limit for taxpayers filing joint returns) an investment tax credit for matching contributions of the first $2,000 in contributions to such plans. Sets forth rules relating to limits on matching contributions, eligibility of participating individuals, tax treatment of matching contributions, and penalties for matching contributions made on behalf of ineligible individuals.

A bill to amend the Internal Revenue Code of 1986 to provide a shorter recovery period for the depreciation of certain improvements to retail space.

United States · United States Congress · 3 August 2006

Amends the Internal Revenue Code to allow qualified retail improvement property a 15-year recovery period for purposes of the tax deduction for depreciation. Defines such property as any improvement to an interior portion of a building which is nonresidential real property, if: (1) such portion is open to the general public and is used in the trade or business of selling tangible personal property or services to the general public; and (2) such improvement is placed in service more than three years after the date the building was first placed in service. Excludes specified improvements, including the enlargement of a building, any elevator or escalator, or the internal structural framework of a building.

Tax Relief and Minimum Wage Act of 2006

United States · United States Congress · 3 August 2006

Tax Relief and Minimum Wage Act of 2006 - Amends the Internal Revenue Code to extend through 2007 various provisions relating to business investment and economic development, education, research, health care, environmental remediation, and investment in the District of Columbia, Puerto Rico, and American Samoa. Revises the system of tax incentives for investment in New York Liberty Zone property. Modifies tax administration provisions relating to awards for whistleblowers, frivolous tax filings, authority of the Internal Revenue Service to disclose tax return information, and refund rules for aviation kerosene. Authorizes the issuance of tax-exempt zone academy bonds and rural renaissance bonds. Allows expensing of mine safety equipment and a tax credit for mine rescue team training costs. Allows a taxpayer election to deduct certain gain from timber sales. Suspends until 2008 the disallowance of the tax deduction for business travel expenses of a spouse. Amends the Fair Labor Standards Act of 1938 to increase the federal minimum wage rate. Applies such increased wage rate to the Commonwealth of the Northern Mariana Islands. Surface Mining Control and Reclamation Act Amendments of 2006 - Amends the Surface Mining Control and Reclamation Act of 1977 to: (1) reauthorize the Abandoned Mine Reclamation Fund (AMR Fund) through FY2021; (2) reduce rates of reclamation fees payable by mine operators to the AMR Fund; and (3) revise allocations of payments to states for reclamation of abandoned mines. Amends the Internal Revenue Code with respect to liability of mine operators for payment of health care premiums of retired miners.

A bill to amend the Internal Revenue Code of 1986 and the Foreign Trade Zones Act to simplify the tax and eliminate the drawback fee on certain distilled spirits used in non-beverage products manufactured in a United States foreign trade zone for domestic use and export.

United States · United States Congress · 3 August 2006

Amends the Internal Revenue Code and the Foreign Trade Zones Act to permit the transfer of distilled spirits used in a foreign trade zone for the manufacture or production of nonbeverage products (i.e., medicines, medicinal preparations, food products, flavors, flavoring extracts, or perfume, which are unfit for beverage purposes) to an activated foreign trade zone without payment of applicable excise taxes. Authorizes the Secretary of the Treasury to: (1) require manufacturers and producers of such nonbeverage products to file an adequate bond and permit; and (2) examine records and compel testimony to enforce the provisions of this Act.