Taxation

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151 records in US in 2013

Records

Bill· SS. 1713 (113th)referred

Child Care Flex Spending Act of 2013

United States · United States Congress · 14 November 2013

Child Care Flex Spending Act of 2013 - Amends the Internal Revenue Code to increase from $5,000 to $10,000 the limitation on the tax exclusion for employer-provided dependent care assistance for taxpayers whose modified adjusted gross income is less than $100,000. Provides for an annual inflation adjustment beginning after 2014 for the increased limitation amount and the modified adjusted gross income amount.

Bill· SS. 1706 (113th)referred

Fair Playing Field Act of 2013

United States · United States Congress · 14 November 2013

Fair Playing Field Act of 2013 - Amends the Internal Revenue Code, with respect to the classification of workers for employment tax purposes, to: (1) repeal the prohibition against issuance of regulations and guidance by the Secretary of the Treasury on workers' employment tax status (i.e., as an employee or as an independent contractor) enacted by the Revenue Act of 1978; (2) direct the Secretary to issue regulations and other guidance to clarify the proper employment status of workers for employment tax purposes; (3) prohibit a retroactive assessment of employment tax, except with respect to certain skilled workers, for tax periods after December 31, 1978, and before a specified reclassification date for worker misclassifications, unless the taxpayer had no reasonable basis for not treating a worker as an employee; (4) require taxpayers who hire independent contractors on a regular and ongoing basis to provide such contractors with notice of their federal tax obligations, the labor and employment law protections that do not apply to them, and their right to seek a status determination from the Internal Revenue Service (IRS); and (5) eliminate reduced penalty provisions for failure to withhold income taxes for taxpayers who lack a reasonable basis for treating a worker as other than an employee (i.e., as an independent contractor). Provides that for purposes of determining whether a registered representative of a securities broker-dealer is an employee for employment tax purposes, no weight shall be given to instructions from a service recipient which are imposed only in compliance with investor protection standards. Makes this rule applicable to services performed by a broker-dealer after December 31, 1997.

Bill· SS. 1702 (113th)referred

Transportation Empowerment Act

United States · United States Congress · 14 November 2013

Transportation Empowerment Act - Declares the purposes of the Act, including returning maximum discretionary authority and fiscal responsibility to the states for all elements of the national surface transportation systems (excluding the Dwight D. Eisenhower National System of Interstate and Defense Highways). Prescribes a limitation on funding of transportation programs and projects carried out under this Act. Authorizes appropriations out of the Highway Trust Fund (HTF) (other than the Mass Transit Account) for FY2015-FY2019 for specified core programs under the federal-aid highway program, including: (1) metropolitan transportation planning, (2) emergency relief for highways and roads, (3) the federal lands transportation program, and (4) Federal Highway Administration (FHWA) administrative expenses. Authorizes a state to transfer and use excess federal-aid highway funds for any surface transportation project (including mass transit and rail). Limits federal assistance to states for highway bridge replacement and rehabilitation to bridges on the federal-aid highway system. Repeals the authorization of federal assistance to states for historic bridges. Repeals the transportation alternatives program. Declares that, beginning with FY2014, a highway construction or improvement project shall not be considered a federal project: (1) unless and until a state expends federal funds for the construction portion of such project, (2) solely by reason of the state expenditure of federal funds before the construction phase of the project (including for any environmental document or design work), or (3) upon state reimbursement to the federal government of the federal costs of such projects. Amends the Internal Revenue Code to make amounts in the HTF available for expenditure for core highway programs through FY2020. Requires the Secretary of Treasury to transfer from the HTF amounts equivalent to motorboat and aviation fuel taxes collected before October 1, 2022, to: (1) the Land and Water Conservation Fund, (2) the Sport Fish Restoration and Boating Trust Fund, and (3) the Airport and Airway Trust Fund. Requires the Secretary to pay from the HTF into the general fund of the Treasury amounts equivalent to the floor stocks refunds made before July 1, 2023. Prescribes a motor fuel tax rate schedule for financing of core highway programs. Terminates, on September 30, 2014, the authority of the Secretary to make certain transfers to the Mass Transit Account. Directs the Secretary, on October 1, 2014, to transfer all amounts in the Mass Transit Account to the Highway Account. Authorizes appropriations out of the HTF (other than the Mass Transit Account) for FY2015-FY2019 for the highway research and development program. Directs the Secretary to allocate to the states for surface transportation projects (including mass transit and rail) any excess highway tax receipts appropriated to the HTF in FY2016-FY2019. Reduces the excise taxes imposed on: (1) gasoline from 18.3 cents to 3.7 cents, (2) diesel fuel or kerosene from 24.3 cents to 5.0 cents, and (3) diesel-water fuel emulsion from 19.7 cents to 4.1 cents. Requires credits or refunds of certain floor stocks taxes on liquids imposed before October 1, 2019. Declares that this Act shall become effective only if the Director of the Office of Management and Budget (OMB) certifies that it is deficit neutral.

Bill· HRH.R. 3486 (113th)referred

Transportation Empowerment Act

United States · United States Congress · 14 November 2013

Bill· HRH.R. 3501 (113th)referred

GRAND Act

United States · United States Congress · 14 November 2013

Generational Residences and Nurturing Dwellings Act or GRAND Act - Establishes in the Department of Housing and Urban Development (HUD) a program to provide need-based assistance for each fiscal year, made available on a competitive basis, to up to five eligible nonprofit organizations to expand the supply of specialized housing and social services for qualified elderly relatives, age 60 or older, who are raising a child of which they are not a parent either by blood or marriage. Provides such assistance in the form of: financing for the construction, reconstruction, moderate or substantial rehabilitation, or acquisition of a structure or a portion of a structure to be used as specialized housing in accordance with the program; tenant-based rental (voucher) assistance under the United States Housing Act of 1937 for use only by qualified relatives who are raising a child and are eligible for such assistance for rental of a dwelling unit that qualifies as specialized housing; elderly housing project rental assistance under the Housing Act of 1959 in connection with dwelling units that qualify as specialized housing and are made available for occupancy only by qualified relatives who are raising a child and are eligible for occupancy in such housing; and help with ongoing operational expenses of any specialized housing, including costs of supportive services required for such housing.

Bill· HRH.R. 3497 (113th)referred

Child Care Flex Spending Act of 2013

United States · United States Congress · 14 November 2013

Bill· HRH.R. 3491 (113th)referred

Internet Gambling Regulation and Tax Enforcement Act of 2013

United States · United States Congress · 14 November 2013

Internet Gambling Regulation and Tax Enforcement Act of 2013 - Amends the Internal Revenue Code, with respect to the taxation of Internet gambling transactions, to: impose a tax on Internet gambling licensees equal to 4% of all funds deposited by their customers while located within the United States into accounts maintained by such licensees; impose an additional 50% tax on unauthorized bets or wagers; require Internet gambling licensees to keep daily records of gambling deposits and file informational returns identifying themselves and the individuals placing bets or wagers with them; require Internet gambling licensees to pay state and Indian tribal governments an amount equal to the monthly pro rata state and Indian tribal government online gambling tax; impose a tax on each Internet gambling licensee equal to 12% of all funds deposited by customers making deposits while located outside the United States into an account maintained by such licensee; require withholding of tax on net Internet gambling winnings and on the gross amount of winnings of nonresident aliens; extend the excise tax on wagers to include wagers placed within any commonwealth, territory, or possession of the United States by a U.S. citizen or resident; and make income earned by nonresident alien individuals and foreign corporations that are licensees of, or operating, an Internet gambling facility subject to U.S. taxation. Directs the Secretary of the Treasury to make grants to states to carry out an American Heritage Program through state arts agencies. Allocates .5% of the tax revenues received after December 31, 2012, that are attributable to Internet gambling to the American Heritage Block Grant Fund to finance the American Heritage Program. Amends the Social Security Act to establish the Transitional Assistance Trust Fund to finance state plans for transitional education and job training assistance to individuals who are, or were formerly, in foster care. Allocates 25% of the tax revenues received after December 31, 2012, that are attributable to Internet gambling to the Trust Fund.

Bill· HRH.R. 3490 (113th)referred

Teacher Tax Deduction Enhancement Act of 2013

United States · United States Congress · 14 November 2013

Teacher Tax Deduction Enhancement Act of 2013 - Amends the Internal Revenue Code to: (1) extend until 2020 the tax deduction for certain expenses of elementary and secondary school educators (i.e., teachers, instructors, counselors, principals, or aides); (2) increase to $500 the allowable amount of such deduction for full-time educators (working at least 900 hours during the school year); and (3) allow such tax deduction for educators in preschool programs.

Resolution· HRESH.Res. 411 (113th)referred

Impeaching Eric H. Holder, Jr., Attorney General of the United States, for high crimes and misdemeanors.

United States · United States Congress · 14 November 2013

Impeaches Eric H. Holder, Jr., Attorney General of the United States, for high crimes and misdemeanors. Sets forth articles of impeachment stating that Holder: (1) engaged in a pattern of conduct incompatible with the trust and confidence placed in him in that position by refusing to comply with a subpoena issued by the House Committee on Oversight and Government Reform on October 12, 2011, in connection with a congressional investigation into Operation Fast and Furious by the Bureau of Alcohol, Tobacco, and Firearms (ATF); (2) failed to enforce multiple laws, including the Defense of Marriage Act, the Controlled Substances Act, and the Anti-Drug Abuse Act of 1986; (3) failed his oath of office by refusing to prosecute individuals involved in the Internal Revenue Service (IRS) scandal of unauthorized disclosure of tax records belonging to political donors; and (4) testified under oath before Congress on May 15, 2013, that he was neither involved in nor had heard of a potential prosecution of the press but later confirmed to the House Judiciary Committee in a letter dated June 19, 2013, that he approved of a search warrant on journalist James Rosen.

Bill· SS. 1689 (113th)open

Fallen Firefighters Assistance Tax Clarification Act of 2013

United States · United States Congress · 13 November 2013

Fallen Firefighters Assistance Tax Clarification Act of 2013 - Treats payments made on or after December 24, 2012, and before the later of January 1, 2014, or 30 days after the enactment of this Act, by a tax-exempt organization to any firefighter who was injured as a result of the ambush of firefighters responding to an emergency on December 24, 2012, in Webster, New York, and the spouse or any dependent of any firefighter who died as a result of such ambush, as related to the purpose or function forming the basis of such organization's tax-exempt status, if such payments are made in good faith using a reasonable and objective formula which is consistently applied.  

Bill· SS. 1698 (113th)referred

Consortia-Led Energy and Advanced Manufacturing Networks Act

United States · United States Congress · 13 November 2013

Consortia-Led Energy and Advanced Manufacturing Networks Act - Directs the Secretary of Commerce to establish a program of clean technology consortia by leveraging the expertise and resources of private research communities, higher education institutions, industry, venture capital, National Laboratories, and other participants in technology innovation. Describes such technology as a technology, production process, or methodology that, among other things, produces energy from renewable sources, produces an advanced or sustainable material with energy or energy efficiency applications, improves energy efficiency or water conservation and management, or addresses challenges in advanced manufacturing and supply chain integration. Sets forth eligibility criteria for support under this Act, including regarding technology expertise, membership agreement policies, funding sources, and operation as a nonprofit organization or a public-private partnership under the leadership of a nonprofit organization. Requires a consortium, in order to receive a grant, to establish an external advisory committee to review plans, programs, and projects and ensure that projects comply with the consortium's conflict of interest policy. Provides the terms of grants, which shall not exceed five years initially. Limits grant amounts to $30 million per fiscal year or the collective contributions of non-federal entities. Requires grants to be used for support of translational research, technology development, manufacturing innovation, and commercialization activities relating to clean technology. Sets forth audit and reporting requirements.

Bill· SS. 1697 (113th)referred

Strong Start for America's Children Act

United States · United States Congress · 13 November 2013

Strong Start for America's Children Act - Directs the Secretary of Education (Secretary) to allot matching grants to states and, through them, subgrants to local educational agencies (LEAs), childhood education program providers, or consortia of those entities to implement high-quality prekindergarten programs for children from low-income families. Allots grants to states based on each state's proportion of children who are age four and who are from families with incomes at or below 200% of the poverty level. Defines "high-quality prekindergarten programs" as those that: serve children who are 3 or 4 by the eligibility determination date or have attained the legal age for state-funded prekindergarten; require staff to have high qualifications, which for teachers include specified alternative requirements that all involve possessing a bachelor's degree; maintain a maximum class size of 20 children and a child-to-instructional staff ratio that does not exceed 10 to 1; offer a full-day program; provide developmentally appropriate, evidence-based curricula and learning environments that are aligned with state early learning and development standards; offer teachers salaries comparable to those earned by kindergarten through grade 12 teachers; provide for ongoing monitoring and program evaluation to ensure continuous improvement; offer accessible comprehensive services for children, including specified minimum services; provide high-quality professional development for all staff; meet education performance standards under the Head Start Act; and maintain evidence-based health and safety standards. Conditions states' grant eligibility on demonstrating to the Secretary that they: (1) have or will establish early learning and development standards, (2) have or will develop the ability to link prekindergarten data with their elementary and secondary school data, (3) offer state-funded kindergarten for children, and (4) have established a State Advisory Council on Early Childhood Education and Care. Allows states to reserve up to 20% of their grant funds over the first four years of their grant for prekindergarten quality improvement activities, including support for teachers seeking a baccalaureate degree in early childhood education or a closely-related field. Authorizes states to apply to the appropriate Secretary to use up to 15% of their grant for subgrants to high-quality early childhood education and care programs for infants and toddlers whose family income is at or below 200% of the poverty level. Requires state to develop, implement, and make publicly available performance measures and targets for their grant activities. Prohibits state grantees from requiring any child to participate in any federal, state, local, or private early childhood education program. Limits the use of assessments funded by the grant program. Directs the Secretary and the Secretary of Health and Human Services (HHS) to develop a process to provide Head Start program services to children who are younger than age four in states or regions that provide four-year-olds whose family income is at or below 200% of the poverty level with sustained access to high-quality prekindergarten programs. Directs the Secretary to award competitive, matching, capacity-building grants to states that assure the Secretary that they will use their grant to become eligible, within three years of receiving the grant, for this Act's grants for high-quality prekindergarten programs. Amends the Head Start Act to direct the Secretary of HHS to make grants to Early Head Start agencies to partner with center-based or family child care providers, particularly those that receive support under the Child Care and Development Block Grant Act of 1990 (CCDBGA), to assist those providers in meeting applicable Head Start and Early Head Start program performance standards. Authorizes those partnerships to serve children through age three. Directs the Secretary of HHS to give Early Head Start program grant priority to Early Head Start agencies that agree to enter into such partnerships with center-based or family child care providers. Amends the CCDBGA to require states to: (1) ensure that the funding they receive for child care services under the Community Services Block Grant Act and the program of block grants for social services under the Social Security Act is subject to the requirements and limitations of the CCDBGA; (2) provide children with assistance under the CCDBGA for at least 12 months before redetermining their eligibility, provided their family income does not exceed 85% of the state median income for their family size; and (3) use the CCDBGA's funding to supplement, not supplant, other public funding for child care services and activities. Authorizes the Secretary of HHS to: (1) reserve a specified amount of Child Care and Development Block Grant program funds, in fiscal years in which program funding exceeds a specified amount, for formula grants to states, Indian tribes, and tribal organizations to improve the quality of child care programs and services; and (2) carry out demonstration and pilot projects designed to develop and implement strategies and practices useful in supporting the needs of low-income families in-need of, or receiving, child care services. Reauthorizes appropriations under the Child Care and Development Block Grant program for FY2014-FY2023. Expresses the sense of the Senate regarding the need for Congress to continue providing resources to the Maternal, Infant, and Early Childhood Home Visiting program to support the work of states in helping at-risk families voluntarily receive home visits from nurses and social workers.

Bill· SS. 1694 (113th)referred

Hearing Aid Assistance Tax Credit Act

United States · United States Congress · 13 November 2013

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

Bill· HRH.R. 3474 (113th)open

Hire More Heroes Act of 2014

United States · United States Congress · 13 November 2013

Hire More Heroes Act of 2013 - Amends the Internal Revenue Code to permit an employer, for purposes of determining whether such employer is an applicable large employer and thus required to provide health care coverage to its employees under the Patient Protection and Affordable Care Act, to exclude employees who have coverage under a health care program administered by the Department of Defense (DOD), including TRICARE, or the Department of Veterans Affairs (VA).

Bill· HRH.R. 3470 (113th)referred

To affirm the importance of the Taiwan Relations Act, to provide for the transfer of naval vessels to certain foreign countries, and for other purposes.

United States · United States Congress · 13 November 2013

Naval Vessels Transfer and Arms Export Control Amendments of 2013 - Authorizes the President to transfer on a grant basis to: (1) Mexico, the OLIVER HAZARD PERRY class guided missile frigates CURTS and MCCLUSKY; and (2) Thailand, the OLIVER HAZARD PERRY class guided missile frigates RENTZ and VANDEGRIFT. Authorizes the President to transfer on a sale basis the OLIVER HAZARD PERRY class guided missile frigates TAYLOR, GARY, CARR, and ELROD to the Taipei Economic and Cultural Representative Office of the United States (which is the Taiwan instrumentality designated pursuant to the Taiwan Relations Act). Authorizes the President, when transferring any vessel named in this Act, to ensure that the total number of vessels transferred to a country named in this Act does not exceed the total number authorized for transfer to that country. States that: (1) the value of such vessels transferred on a grant basis shall not be counted against the aggregate value of excess defense articles transferred to countries in any fiscal year under the Foreign Assistance Act of 1961; (2) transfer costs shall be charged to the recipient; and (3) the country to which a vessel is transferred shall have necessary vessel repair and refurbishment carried out at U.S. shipyards (including U.S. Navy shipyards) to the maximum extent practicable. Terminates transfer authority three years after enactment of this Act. Amends the Arms Control Act to increase congressional notification thresholds for certain foreign military and commercial sales. Declares that: (1) a defense-related license or other approval from the Department of State may also authorize the export of items subject to the Export Administration Regulations if such items are to be used in or with defense articles controlled on the United States Munitions List; and (2) separate Department of Commerce approval shall not be required, but such items shall remain under Department of Commerce jurisdiction with respect to any subsequent transactions.

Bill· HRH.R. 3461 (113th)referred

Strong Start for America's Children Act of 2013

United States · United States Congress · 13 November 2013

Strong Start for America's Children Act of 2013 - Directs the Secretary of Education (Secretary) to allot matching grants to states and, through them, subgrants to local educational agencies (LEAs), childhood education program providers, or consortia of those entities to implement high-quality prekindergarten programs for children from low-income families. Allots grants to states based on each state's proportion of children who are age four and who are from families with incomes at or below 200% of the poverty level. Defines "high-quality prekindergarten programs" as those that: serve children who are three or four by the eligibility determination date or have attained the legal age for state-funded prekindergarten; require staff to have high qualifications, which for teachers include specified alternative requirements that all involve possessing a bachelor's degree; maintain an evidence-based maximum class size and child-to-instructional staff ratio; offer a full-day program; provide developmentally appropriate, evidence-based curricula and learning environments that are aligned with state early learning and development standards; offer teachers salaries comparable to those earned by kindergarten through grade twelve teachers; provide for ongoing monitoring and program evaluation to ensure continuous improvement; offer accessible comprehensive services for children, including specified minimum services; provide high-quality professional development for all staff; meet education performance standards under the Head Start Act; and maintain evidence-based health and safety standards. Conditions states' grant eligibility on demonstrating to the Secretary that they: (1) have or will establish early learning and development standards, (2) have or will develop the ability to link prekindergarten data with their elementary and secondary school data, (3) offer state-funded kindergarten for children, and (4) have established a State Advisory Council on Early Childhood Education and Care. Allows states to reserve up to 20% of their grant funds over the first four years of their grant for prekindergarten quality improvement activities, including support for teachers seeking a baccalaureate degree in early childhood education or a closely-related field. Authorizes states to apply to the appropriate Secretary to use up to 15% of their grant for subgrants to high-quality early childhood education and care programs for infants and toddlers whose family income is at or below 200% of the poverty level. Requires state to develop, implement, and make publicly available performance measures and targets for their grant activities. Prohibits state grantees from requiring any child to participate in any federal, state, local, or private early childhood education program. Limits the use of assessments funded by the grant program. Directs the Secretary and the Secretary of Health and Human Services (HHS) to develop a process to provide Head Start program services to children who are younger than age four in states or regions that provide four-year-olds whose family income is at or below 200% of the poverty level with sustained access to high-quality prekindergarten programs. Directs the Secretary to award competitive, matching, capacity-building grants to states that assure the Secretary that they will use their grant to become eligible, within three years of receiving the grant, for this Act's grants for high-quality prekindergarten programs. Amends the Head Start Act to direct the Secretary of HHS to make grants to Early Head Start agencies to partner with center-based or family child care providers, particularly those that receive support under the Child Care and Development Block Grant of 1990 (CCDBGA), to assist those providers in meeting applicable Head Start and Early Head Start program performance standards. Authorizes those partnerships to serve children through age three. Directs the Secretary of HHS to give Early Head Start program grant priority to Early Head Start agencies that agree to enter into such partnerships with center-based or family child care providers. Amends the CCDBGA to require states to: (1) ensure that the funding they receive for child care services under the Community Services Block Grant Act and the program of block grants for social services under the Social Security Act is subject to the requirements and limitations of the CCDBGA; (2) provide children with assistance under the CCDBGA for at least 12 months before redetermining their eligibility, provided their family income does not exceed 85% of the state median income for their family size; and (3) use the CCDBGA's funding to supplement, not supplant, other public funding for child care services and activities. Authorizes the Secretary of HHS to: (1) reserve a specified amount of Child Care and Development Block Grant program funds, in fiscal years in which program funding exceeds a specified amount, for formula grants to states, Indian tribes, and tribal organizations to improve the quality of child care programs and services; and (2) carry out demonstration and pilot projects designed to develop and implement strategies and practices useful in supporting the needs of low-income families in-need of, or receiving, child care services. Reauthorizes appropriations under the Child Care and Development Block Grant program for FY2014-FY2023. Expresses the sense of the House of Representatives regarding the need for Congress to continue providing resources to the Maternal, Infant, and Early Childhood Home Visiting program to support the work of states in helping at-risk families voluntarily receive home visits from nurses and social workers.

Bill· HRH.R. 3477 (113th)referred

Veterans Legal Support Act of 2013

United States · United States Congress · 13 November 2013

Veterans Legal Support Act of 2013 - Authorizes the Secretary of Veterans Affairs (VA) to provide support to at least one university law school program that is designed to provide legal assistance to veterans. Allows programs of university law schools which may receive support under this Act to include those that assist veterans with: (1) filing and appealing claims for benefits under laws administered by the Secretary; and (2) such other civil, criminal, and family legal matters as considered appropriate. Permits the support provided to a program to include financial support. Limits the total amount of financial support provided in any fiscal year to $1 million.

Bill· HRH.R. 3479 (113th)referred

Small Business Taxpayer Bill of Rights Act of 2013

United States · United States Congress · 13 November 2013

Small Business Taxpayer Bill of Rights Act of 2013 - Amends the Internal Revenue Code to: (1) allow businesses with average annual gross receipts of not more than $50,000 that prevail in an administrative or court proceeding involving the determination, collection, or refund of tax, interest, or penalty to recover their costs incurred in such proceedings; (2) increase the amount of civil damages against Internal Revenue Service (IRS) officers or employees for reckless, intentional, or negligent disregard of internal revenue laws and extend from two to five years the period for bringing a claim for damages; (3) increase the penalties against federal officers or employees for unlawful acts in connection with internal revenue laws and for unauthorized disclosures or inspections of tax returns; and (4) allow a taxpayer whose interest abatement claim does not exceed $50,000 to elect to bring a small tax case petition in U.S. Tax Court. Prohibits ex parte communications between officers in the IRS Office of Appeals and other IRS employees with respect to matters pending before such officers and employees. Authorizes new alternative dispute resolution procedures for taxpayer disputes with the IRS. Extends to three years: (1) the period in which taxpayer property that has been wrongfully levied upon may be returned, and (2) the period for bringing suit against the United States for a wrongful tax levy. Authorizes the waiver of the fee for establishing an installment agreement for payment of tax for certain low-income taxpayers who agree to make electronic debit payments. Allows a taxpayer seeking review of a claim for innocent spouse relief or of a collection case in U.S. Tax Court a 60-day suspension of the period for filing a petition for such review when the U.S. Bankruptcy Court has issued an automatic stay in a bankruptcy case involving the taxpayer's claim. Allows de novo review in U.S. Tax Court of any determination by the IRS with respect to a claim for equitable innocent spouse relief. Prohibits the IRS Office of Appeals from considering or deciding any new issue in an internal appeal that is not within the scope of the initial determination made in a taxpayer's case.

Bill· HRH.R. 3476 (113th)referred

Middle Class College Tuition Tax Credit Expansion Act

United States · United States Congress · 13 November 2013

Middle Class College Tuition Tax Credit Expansion Act - Amends the Internal Revenue Code to replace the Hope Scholarship and Lifetime Learning tax credits with a new American Opportunity Tax Credit that: (1) allows an increased income tax credit for the qualified tuition and related expenses of a student who is carrying at least one half of a normal course load, (2) increases the income threshold for reductions in the credit amount based upon modified adjusted gross income, (3) allows a lifetime dollar limitation on such credit of $25,000 for all taxable years, and (4) makes 50% of the credit refundable. Allows an exclusion from gross income of any amount received as a Federal Pell Grant.

Bill· HRH.R. 3473 (113th)referred

Qualifying Therapeutic Discovery Project Tax Credit Extension Act of 2013

United States · United States Congress · 13 November 2013

Qualifying Therapeutic Discovery Project Tax Credit Extension Act of 2013 - Amends the Internal Revenue Code to make permanent the authority to invest in and allocate credit amounts for a qualifying therapeutic discovery project (a project that is designed to: (1) treat or prevent diseases by conducting pre-clinical activities, clinical trials, and clinical studies or by carrying out research projects to approve new drugs or other biologic products; (2) diagnose diseases or conditions to determine molecular factors related to diseases or conditions; or (3) develop a product, process, or technology to further the delivery or administration of therapeutics). Extends the $1 billion allocation for such credit for each 2-year period beginning after 2013 and provides for a biennial inflation adjustment to such allocation amount after 2015.

Law· SS. 1683 (113th)enacted

A bill to provide for the transfer of naval vessels to certain foreign recipients, and for other purposes.

United States · United States Congress · 12 November 2013

Naval Vessels Transfer Act of 2013 - Authorizes the President to transfer on a grant basis to: (1) Mexico, the OLIVER HAZARD PERRY class guided missile frigates CURTS and MCCLUSKY; and (2) Thailand, the OLIVER HAZARD PERRY class guided missile frigates RENTZ and VANDEGRIFT. Authorizes the President to transfer on a sale basis the OLIVER HAZARD PERRY class guided missile frigates TAYLOR, GARY, CARR, and ELROD to the Taipei Economic and Cultural Representative Office of the United States (which is the Taiwan instrumentality designated pursuant to the Taiwan Relations Act). Authorizes the President to transfer on a grant basis to Pakistan in each of FY2014-FY2016 one of the OLIVER HAZARD PERRY class guided missile frigates USS KLAKRING, USS DE WERT, and USS ROBERT G. BRADLEY after certifying to Congress that Pakistan is cooperating with the United States in counterterrorism and nonproliferation efforts, not supporting terrorist activities against the United States, and taking steps towards releasing Dr. Shakil Afridi. Authorizes the President to waive such certification requirements for U.S. national security interests. Authorizes the President to transfer any vessel named in this Act to any country named in this Act, but only if the total number transferred to a country does not exceed the total authorized by this Act for transfer to that country. States that: (1) the value of vessels transferred on a grant basis shall not be counted against the aggregate value of excess defense articles transferred to countries in any fiscal year under the Foreign Assistance Act of 1961; (2) transfer costs shall be charged to the recipient; and (3) the country to which a vessel is transferred shall have necessary vessel repair and refurbishment carried out, to the maximum extent practicable, at U.S. shipyards (including U.S. Navy shipyards). Terminates transfer authority three years after enactment of this Act. Amends the Arms Export Control Act to direct the President to notify Congress before a shipment of certain defense articles. Directs the President to provide Congress with copies of any: (1) new presidential directives or policy guidance on national security, including on U.S. counterterrorism policies; and (2) directives or policy guidance that were issued on or after January 1, 2013, and before enactment of this Act. Amends the Foreign Assistance Act to increase funds available for transfers of excess defense articles. Authorizes the President, for FY2014-FY2016, to enter into cooperative arrangements providing for the participation of foreign and U.S. military and civilian defense personnel for integrated air and missile defense programs in Southwest Asia.

Law· SS. 1681 (113th)enacted

Intelligence Authorization Act for Fiscal Year 2014

United States · United States Congress · 12 November 2013

Intelligence Authorization Act for Fiscal Year 2014 - Title I: Budget and Personnel Authorizations - Authorizes appropriations for FY2014 for the conduct of intelligence and intelligence-related activities of the: (1) Office of the Director of National Intelligence; (2) Central Intelligence Agency (CIA); (3) Department of Defense (DOD); (4) Defense Intelligence Agency (DIA); (5) National Security Agency (NSA); (6) Departments of the Army, Navy, and Air Force; (7) Coast Guard; (8) Departments of State, the Treasury, Energy (DOE), and Justice (DOJ); (9) Federal Bureau of Investigation (FBI); (10) Drug Enforcement Administration (DEA); (11) National Reconnaissance Office; (12) National Geospatial-Intelligence Agency; and (13) Department of Homeland Security (DHS). Provides that the amounts authorized and the authorized personnel ceilings as of September 30, 2014, for intelligence activities are those specified in the classified Schedule of Authorizations, which shall be made available to the House and Senate Committees on Appropriations and the President. Authorizes the Director of National Intelligence to authorize employment of civilian personnel in excess of the number authorized for FY2014 when necessary for the performance of important intelligence functions. Requires notification to the congressional intelligence committees of the use of such authority. Authorizes appropriations for the Intelligence Community Management Account for FY2014, as well as for full-time personnel for elements within such Account. Title II: Central Intelligence Agency Retirement and Disability System - Authorizes appropriations for FY2014 for the Central Intelligence Agency Retirement and Disability Fund. Title III: General Intelligence Community Matters - Declares that the authorization of appropriations by this Act shall not be deemed to authorize any intelligence activity which is not otherwise authorized by the Constitution or the laws of the United States. Directs the President to designate certain U.S. officers or employees as functional managers for signals intelligence, human intelligence, geospatial intelligence, and other necessary intelligence disciplines. Requires the chief information officer of each element of the intelligence community and the Chief Information Officer of the Intelligence Community to conduct inventories of all existing software licences of each element, including utilized and unutilized licenses. Extends the authority for the Public Interest Declassification Board until December 31, 2018. Amends the Inspector General Act of 1978 to permit an intelligence community employee or contractor who intends to report to Congress a complaint or information with respect to an urgent concern to report such complaint or information to the Inspector General of the Intelligence Community. Requires the head of an element of the intelligence community to notify the Director of National Intelligence upon determining that a U.S. person is engaged in acts of international terrorism against the United States such that the government is considering the legality or use of targeted lethal force against such person. Requires the President to prepare and make public an annual report on the use of targeted lethal force outside the United States. Requires the Attorney General to provide the congressional intelligence committees with a listing of every opinion of the DOD Office of Legal Counsel that has been provided to an element of the intelligence community. Requires reports on: (1) plans for the orderly shutdown of intelligence agencies in the absence of appropriations, (2) the Syrian chemical weapons program, and (3) penetrations of networks and information systems of intelligence contractors. Title IV: Matters Relating to Elements of the Intelligence Community - Amends the National Security Act of 1959 to require the Director of the National Security Agency (NSA) and the Inspector General of NSA to be appointed by the President with the advice and consent of the Senate. Amends the National Security Act of 1947 to require the Director of the National Reconnaissance Office (NRO) and the Inspector General of NRO to be appointed by the President with the advice and consent of the Senate. Title V: Security Clearance Reform - Requires the Director of National Intelligence, in consultation with the DOD Secretary and the Director of the Office of Personnel Management (OPM), to conduct an analysis of the relative costs and benefits of improving the process for investigating persons for access to classified information. Amends the Intelligence Reform and Terrorism Prevention Act of 2004 to prohibit an agency from rejecting another agency's access determination on the basis that such determination is out-of-scope, unless the rejecting agency does not employ any personnel who have background investigations that are out-of-scope. Requires the Director of National Intelligence to report on a strategic plan for improving the process for periodic background reinvestigations for updating security clearances. Title VI: Intelligence Community Whistleblower Protections - Extends whistleblower protections to employees of the intelligence community, including protections against retaliatory revocation of security clearances and adverse access determinations. Title VII: Other Matters - Eliminates the termination date for provisions requiring notification to congressional intelligence committees regarding the authorized disclosure of national intelligence or intelligence related to national security. Amends the Central Intelligence Agency Act of 1949 to authorize the CIA Director to engage in fundraising for the benefit of nonprofit organizations that provide support to surviving family members of deceased CIA employees.

Bill· HRH.R. 3460 (113th)referred

Education and Energy Act of 2013

United States · United States Congress · 12 November 2013

Education and Energy Act of 2013 - Amends the Mineral Leasing Act to require a portion of the revenue deposited into the general fund of the Treasury from new mineral and geothermal leases to be provided to the states to supplement the education of students in kindergarten through grade 12 and to supplement public support of institutions of higher education. Restricts the revenue from which that portion is to be derived to the revenue from new leases that is in excess of the Congressional Budget Office's previous estimate of the revenue that those leases would yield in a fiscal year.

Law· HRH.R. 3458 (113th)enacted

Fallen Firefighters Assistance Tax Clarification Act of 2013

United States · United States Congress · 12 November 2013

Bill· HRH.R. 3450 (113th)referred

Health Insurance Freedom Act of 2013

United States · United States Congress · 12 November 2013

Health Insurance Freedom Act of 2013 - Amends the Patient Protection and Affordable Care Act (PPACA), with respect to the definition of a qualified health plan, to allow a health insurance issuer to offer coverage that: (1) provides the essential health benefits package required of a qualified health plan other than the minimum benefits required under the essential benefits and level of coverage requirements, and (2) meets federal and state benefit requirements as otherwise applied as of October 1, 2013, in the state in which the coverage is offered. Makes such coverage ineligible: (1) for the premium assistance income tax credit or PPACA cost-sharing reductions; and (2) to be treated as a bronze, silver, gold, or platinum plan or be taken into account for purposes of determining the applicable second lowest cost silver plan. Makes this Act's amendments effective as if they were included in the enactment of PPACA.

Bill· SS. 1669 (113th)referred

Military Equitable Reimbursement Act of 2013

United States · United States Congress · 7 November 2013

Military Equitable Reimbursement Act of 2013 - Requires any amounts received by the Department of Defense (DOD) after enactment of the National Defense Authorization Act for Fiscal Year 2014 as reimbursement for expenses incurred by DOD as a result of providing assistance to a nongovernmental entertainment-oriented media producer to be credited to the applicable appropriations account or fund from which such expenses were charged.

Bill· SS. 1660 (113th)referred

SPORT Act

United States · United States Congress · 6 November 2013

Sportsmen's and Public Outdoor Recreation Traditions Act or the SPORT Act - Title I: Regulatory Reforms - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 to exempt from sequestration the following budget accounts: Federal Aid in Wildlife Restoration, Sport Fish Restoration, and Wildlife Restoration. Amends the Toxic Substances Control Act (TSCA) to exclude from the definition of "chemical substance" for purposes of such Act: (1) any component of any pistol, revolver, firearm, shell, or cartridge the sale of which is subject to federal excise tax, including shot, bullets and other projectiles, propellants, and primers; and (2) any sport fishing equipment the sale of which is subject to federal excise tax and sport fishing equipment components. Grants the Secretary of the Interior permanent authority to authorize any state to issue electronic duck stamps. Sets forth state electronic duck stamp application requirements. Allows the Secretary to determine the number of new states permitted per year to participate in the electronic duck stamp program. Instructs the Secretary to require electronic stamp revenue and customer information collected by each state to be transmitted in accordance with a written agreement between the Secretary and the state. Amends the Marine Mammal Protection Act of 1972 to direct the Secretary of the Interior to issue a permit for the importation of any polar bear part (other than an internal organ) from a polar bear taken in a sport hunt in Canada to any person who submits proof that the polar bear was legally harvested before May 15, 2008 (currently by February 18, 1997), when polar bears were listed as a threatened species by the Department of the Interior. Amends the Pittman-Robertson Wildlife Restoration Act to: (1) authorize a state to pay up to 90% of the costs of acquiring land for, expanding, or constructing a public target range; (2) authorize a state to elect to allocate 10% of a specified amount apportioned to it from the federal aid to wildlife restoration fund for such costs; (3) limit the federal share of such costs under such Act to 90%; and (4) require amounts provided for such costs under such Act to remain available for expenditure and obligation for five fiscal years. Shields the United States from any civil action or claim for money damages for injury to or loss of property, personal injury, or death caused by an activity occurring at a public target range that is funded by the federal government pursuant to such Act or located on federal land, except to the extent provided under the Federal Tort Claims Act with respect to the exercise or performance of a discretionary function. Urges the Chief of the Forest Service and the Director of BLM to cooperate with state and local authorities and other entities to carry out waste removal and other activities on any federal land used as a public target range to encourage its continued use for target practice or marksmanship training. Amends the Migratory Bird Treaty Act to permit the taking of any migratory game bird, including waterfowl, coots, and cranes, on or over land that: (1) is not a baited area; and (2) contains a standing crop (including an aquatic crop), standing, flooded, or manipulated natural vegetation, flooded harvested cropland, or an area on which seed or grain has been scattered solely as the result of a normal agricultural practice. Requires the Secretary and the Secretary of Agriculture (USDA), for any film crew of five persons or fewer, to require a permit and assess an annual fee of $200 for commercial filming activities or similar projects on federal land and waterways administered by the Secretary. Makes such a permit valid for such activities or projects that occur in areas designated for public use during public hours on all federal land and waterways administered by the Secretary for a one-year period. Allows an applicable land management agency to deny access to a film crew if: (1) there is a likelihood of resource damage that cannot be mitigated, (2) there would be an unreasonable disruption of the public use and enjoyment of the site, (3) the activity poses public health or safety risks, and (4) the filming includes the use of models or props that are not part of the land's natural or cultural resources or administrative facilities. Title II: Improving Access - Amends the Land and Water Conservation Fund Act of 1965 to direct the Secretary and the Secretary of Agriculture (USDA) to ensure, from amounts requested for the Land and Water Conservation Fund per fiscal year, that not less than the greater of 1.5% of the requested amounts or $10 million be made available for certain projects identified on an annual priority list to be developed pursuant to this Act. Requires projects identified on such a list to secure, through rights-of-way or the acquisition of lands or interests from willing sellers, recreational public access to existing federal public lands that have significantly restricted access to hunting, fishing, and other recreational purposes. Amends the Federal Land Transaction Facilitation Act (FLTFA) to revoke provisions that terminate: (1) the authority provided under such Act, and (2) the Federal Land Disposal Account. Makes the FLTFA inapplicable to land eligible for sale under specified public land laws. Requires a federal public land management official, in cooperation with the respective state and fish and wildlife agency, to exercise the authority of the official under law, including regarding land use planning, to facilitate the use of, and access to, federal public land for hunting, recreational fishing, and recreational shooting, except as described in this Act. Requires the heads of federal public land management agencies to exercise their discretion in a manner that supports and facilitates hunting, recreational fishing, and recreational shooting opportunities, to the extent authorized under applicable law. Requires that Bureau of Land Management (BLM) and Forest Service land, excluding land on the Outer Continental Shelf, be open to hunting, recreational fishing, or recreational shooting unless the managing agency acts to close lands to such activity. Permits closures or restrictions on such land for purposes including resource conservation, public safety, energy or mineral production, energy generation or transmission infrastructure, water supply facilities, national security, or compliance with other law. Allows agencies to: (1) lease or permit use of federal public land for recreational shooting ranges, and (2) designate specific land for recreational shooting activities. Excepts from such use or designation land including a component of the National Wilderness Preservation System, land designated as a wilderness study area or administratively classified as wilderness eligible or suitable, and primitive or semiprimitive areas. Requires annual reports on closures of federal public lands to hunting, recreational fishing, or recreational shooting. Sets forth requirements for specified closures or significant restrictions involving 1280 or more contiguous acres of federal public land or water to hunting or recreational fishing or related activities. Instructs federal public land agencies to consult with the advisory councils specified in Executive Orders 12962 (relating to recreational fisheries) and 13443 (relating to the facilitation of hunting heritage and wildlife conservation) in carrying out this Act. Requires each head of a federal public land management agency (the National Park Service, the U.S. Fish and Wildlife Service, the U.S. Forest Service, and the Bureau of Land Management [BLM]), to annually make available to the public on its website a report that includes: (1) a list of the land more than 640 acres in size under its jurisdiction on which the public is allowed to hunt, fish, or use such land for other recreational purposes and to which there is no public access or egress or to which such access or egress to the land's legal boundaries is significantly restricted; (2) a list of locations and acreage on such land that the agency head determines have significant potential for use for hunting, fishing, and other recreational purposes; and (3) a plan to provide such access and egress that is consistent with the travel management plan in effect. Requires each agency head to make available to the public on the agency's website, and thereafter revise, a list of roads or trails that provide the primary public access and egress to the legal boundaries of contiguous parcels of land equal to more than 640 acres in size under the agency's jurisdiction on which the public is allowed to hunt, fish, or use such lands for other recreational purposes. Title III: Habitat Conservation - Amends the North American Wetlands Conservation Act to extend through FY2017 the authorization of appropriations for allocations to carry out approved wetlands conservation projects. Reauthorizes and revises the National Fish and Wildlife Foundation Establishment Act. Requires the Secretary of the Interior to appoint 28 directors (currently, 23) who are knowledgeable and experienced in matters relating to conservation of fish, wildlife, or other natural resources and represent a balance of expertise in ocean, coastal, freshwater, and terrestrial resource conservation. Removes limitations on the appointment of such Foundation's officers and employees. Requires the Foundation's Executive Director to be appointed by and serve at the direction of the Board as the chief executive officer and to be knowledgeable and experienced in matters relating to fish and wildlife conservation. Gives the Foundation the power to receive and administer restitution and community service payments, amounts for mitigation of impacts to natural resources, and other amounts arising from legal, regulatory, or administrative proceedings, subject to the condition that the amounts are received or administered for purposes that further the conservation and management of fish, wildlife, plants, and other natural resources. Repeals provisions authorizing the Foundation to establish a national whale conservation endowment fund. Authorizes appropriations for the Foundation for FY2014-FY2019. Authorizes the Foundation to: (1) assess and collect fees for the management of amounts received from federal agencies; and (2) use such federal funds for matching contributions made by private persons, state and local agencies, and other entities (current law requires such use). Amends the Multinational Species Conservation Funds Semipostal Stamp Act of 2010 to require the Multinational Species Conservation Funds Semipostal Stamp to be made available to the public for an additional four years. Amends the Partners for Fish and Wildlife Act to extend through FY2018 the authorization of appropriations to carry out such Act.

Bill· SS. 1658 (113th)referred

Start-up Jobs and Innovation Act

United States · United States Congress · 6 November 2013

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

Bill· SS. 1655 (113th)referred

Provider Tax Administrative Simplification Act of 2013

United States · United States Congress · 6 November 2013

Provider Tax Administrative Simplification Act of 2013 - Requires the Secretary of Health and Human Services (HHS) to approve a waiver of the uniform tax requirement (whether or not the tax is broad based), regardless of whether the state concerned satisfies certain requirements, for any state with a provider tax that does not apply to continuing care retirement communities or life care communities that: (1) have no beds certified to provide medical assistance under title XIX (Medicaid) of the Social Security Act, or (2) do not provide services for which Medicaid payment may be made.

Bill· SS. 1654 (113th)referred

Government Settlement Transparency and Reform Act

United States · United States Congress · 5 November 2013

Government Settlement Transparency and Reform Act - Amends the Internal Revenue Code to expand provisions relating to the nondeductibility of fines and penalties, to prohibit a tax deduction for any amount paid or incurred to any governmental entity relating to the violation of any law or the investigation or inquiry into a potential violation of law. Exempts from such prohibition: (1) restitution or amounts paid to come into compliance with any law that was violated or otherwise involved in the investigation or inquiry, (2) amounts paid pursuant to a court order in a suit in which the governmental entity was not a party, and (3) amounts paid or incurred as taxes due. Imposes new reporting requirements on governmental entities relating to amounts paid as fines or for restitution.

Bill· SS. 1651 (113th)referred

Manufacturing Reinvestment Account Act of 2013

United States · United States Congress · 5 November 2013

Manufacturing Reinvestment Account Act of 2013 - Amends the Internal Revenue Code to establish tax-exempt manufacturing reinvestment accounts (MRAs) for taxpayers engaged in a manufacturing business. Allows such manufacturers to make tax deductible cash payments into an MRA of the lesser of their domestic manufacturing gross receipts for the taxable year or $500,000. Permits expenditures from an MRA for expenses for property to be used in the manufacturing business and expenses for employee job training and workforce development. Imposes a 10% tax on amounts in an MRA that are not distributed within 7 years. Terminates the tax deduction for payments to an MRA 10 years after the enactment of this Act.

Bill· SS. 1645 (113th)referred

Mobile Workforce State Income Tax Simplification Act of 2013

United States · United States Congress · 5 November 2013

Mobile Workforce State Income Tax Simplification Act of 2013 - Prohibits the wages or other remuneration earned by an employee who performs employment duties in more than one state from being subject to income tax in any state other than: (1) the state of the employee's residence, and (2) the state within which the employee is present and performing employment duties for more than 30 days during the calendar year. Exempts employers from withholding of tax and information reporting requirements for employees not subject to income tax under this Act. Allows an employer, for purposes of determining penalties related to employer withholding or reporting requirements, to rely on an employee's annual determination of the time such employee will spend working in a state in the absence of fraud or collusion by such employee. Exempts from the definition of "employee" for purposes of this Act professional athletes, professional entertainers, and public figures who are persons of prominence who perform services for wages or other remuneration on a per-event basis.

Bill· SJRESS.J.Res. 27 (113th)referred

A joint resolution providing for congressional disapproval under chapter 8 of title 5, United States Code, of the rule submitted by the Internal Revenue Service of the Department of the Treasury relating to liability under section 5000A of the Internal Revenue Code of 1986 for the shared responsibility payment for not maintaining minimum essential coverage.

United States · United States Congress · 31 October 2013

Disapproves and nullifies final regulations submitted by the Internal Revenue Service (IRS) that provide guidance to individual taxpayers on the liability under section 5000A of the Internal Revenue Code for the shared responsibility payment for not maintaining minimum essential health care coverage.

Bill· SS. 1624 (113th)referred