Taxation

Veterans Homebuyer Accessibility Act of 2015

United States · United States Congress · 10 November 2015

Veterans Homebuyer Accessibility Act of 2015 This bill amends the Internal Revenue Code, with respect to the tax credit for first-time homebuyers, to: (1) allow a veteran of the Armed Forces a tax credit for 10% of the purchase price of a principal residence purchased prior to January 1, 2018; (2) allow an additional tax credit for the cost, not exceeding $8,000 in a taxable year, of installing special fixtures or movable facilities in a residence to accommodate a disability of the veteran; and (3) require a recapture of credit amounts if the veteran sells such residence within 36 months after purchasing it.

Renewable Chemicals Act of 2015

United States · United States Congress · 10 November 2015

Renewable Chemicals Act of 2015 This bill amends the Internal Revenue Code to allow a business-related tax credit for the production of renewable chemicals. The bill defines "renewable chemical" as any chemical that: (1) is produced in the United States from renewable biomass; (2) is sold or used for the production of chemical products, polymers, plastics, or formulated products or as chemicals, polymers, plastics, or formulated products; (3) has a biobased content of 95% or higher; (4) is the product of, or reliant upon, biological or thermal conversion of renewable biomass; (5) is not sold or used for the production of any food, feed, or fuel; and (6) is not a combination of certain specified renewable chemicals. The bill also allows a tax credit for investment in renewable chemical production facilities. The bill requires the Department of the Treasury to establish a program to allocate renewable chemical tax credit amounts to eligible taxpayers and imposes an aggregate limit on the amount of credits that may be allocated to not more than $500 million during the 5-year period after enactment of this Act.

Government Transformation Act of 2015

United States · United States Congress · 10 November 2015

Government Transformation Act of 2015 This bill establishes the Government Transformation Board, which shall: review programs and conduct research to determine whether the organizational practices, operations, and reform efforts of federal agencies are useful, duplicative, efficient, effective, and economical; develop and maintain approved criteria for the selection, prioritization, and scheduling of such reviews; analyze organizational practices and management challenges of federal agencies; identify best practices of federal agencies and opportunities for such agencies to share methods, tools, systems, and technologies; coordinate input from appropriate federal agencies and provide opportunities for the Board to accept ideas on improving government performance; upon request, provide information on Board activities to the Government Accountability Office, the Congressional Budget Office, the Office of Management and Budget, other federal agencies, the Office of the Inspector General of each federal agency, and specified congressional committees; conduct post-transformation follow-up reviews; serve as a repository for best practices and successful processes, systems, and technologies for federal agencies; provide training and education to federal employees who are on detail to the Board about program improvement, government transformation, efficiency, and effectiveness; review program assessments performed by federal agencies; and maintain data privacy and security. The Board shall submit semiannual reports on its activities, including its suggestions for implementing the best practices of federal agencies and recommendations for improvement or investment in federal programs or elimination, reduction, or consolidation of federal programs. The Board shall submit: (1) specific recommendations, after completion of a program assessment, for the improvement of the effectiveness, efficiency, and economy of the program; and (2) biannual reports on historical data and trends in the information studied by the Board. The Board shall terminate on September 30 of the sixth fiscal year beginning after enactment of this Act. The bill provides for expedited congressional consideration of legislation to implement Board recommendations.

Child Tax Credit Improvement Act

United States · United States Congress · 10 November 2015

Child Tax Credit Improvement Act This bill amends the Internal Revenue Code, with respect to the child tax credit, to: (1) increase the amount of such credit for children who have not attained age 6 by the close of the taxable year, (2) modify the limitation on such credit based upon taxpayer adjusted gross income and the age of the qualifying child, (3) increase the refundable portion of such credit for children under age 6, and (4) allow an inflation adjustment to the $1,000 credit amount beginning after 2015.

MILITARY CONSTRUCTION, VETERANS AFFAIRS, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2016

United States · United States Senate · 6 November 2015

Identity Theft and Tax Fraud Prevention Act of 2015

United States · United States Congress · 5 November 2015

Identity Theft and Tax Fraud Prevention Act of 2015 This bill requires the Internal Revenue Service (IRS) to: (1) establish a plan to reduce the administrative time required to process and resolve cases of identity theft in connection with tax returns and refunds to no more than 90 days, on average; (2) ensure that taxpayers who have been adversely affected by identity theft have a single point of contact at the IRS; (3) issue a personal identification number to any individual requesting protection from identity theft-related fraud after such individual's true identity has been established and verified; (4) implement a program to prevent the processing of a tax return by an identity thief; and (5) issue regulations that restrict the delivery or deposit of multiple tax refunds to the same individual account or mailing address in the same tax year The bill amends the Public Health Service Act to require the Health Information Technology Policy Committee to develop, incorporate, and report on a plan to provide for a reliable nationwide health information technology infrastructure that does not use a Social Security account number for data matching, coordination of benefits, billing, and research purposes. The bill amends the federal criminal code to prohibit the display, sale, or purchase of Social Security account numbers without the consent of the account holder. The bill: (1) imposes restrictions on the use of prepaid debit cards for tax refunds; (2) imposes criminal penalties for obtaining a Social Security number for purposes of locating or identifying an individual with the intent to physically injure, harm, or use the identity of an individual for any illegal purpose; (3) provides for civil remedies to enjoin and recover losses from violations of this Act; and (4) sets forth civil penalties for such violations. The bill amends the Internal Revenue Code to: (1) require notification to a taxpayer if there has been an unauthorized use of such taxpayer's identity or if a person has been criminally charged for such unauthorized use; (2) impose a criminal penalty for willful misappropriation of another person's taxpayer identity; (3) increase the civil and criminal penalties for unauthorized disclosure of taxpayer information by paid tax return preparers; (4) allow the use of an identifying number, instead of a Social Security account number, for an employee on a W-2 form; and (5) impose a penalty on tax return preparers who fail to verify the identity of a taxpayer who is filing a tax return or claiming a refund. The IRS may transfer appropriated funds to be used solely to prevent, detect, and resolve potential cases of tax fraud. The IRS must: (1) establish in the Criminal Investigation Division of the IRS the position of Local Law Enforcement Liaison to coordinate the investigation of tax-related identity theft and fraud with state and local law enforcement agencies, (2) establish a program to verify the identity of any individual opening an e-Services account with the IRS, and (3) report to Congress on options for creating a tax system that reduces burdens on taxpayers and decreases tax fraud through real-time information matching. The bill grants the Department of the Treasury: (1) enhanced authority to regulate and sanction paid tax return preparers, and (2) access to information in the National Directory of New Hires for purposes of administering the tax code.

Hardrock Mining and Reclamation Act of 2015

United States · United States Congress · 5 November 2015

Hardrock Mining and Reclamation Act of 2015 This bill prohibits the United States from issuing a patent for any mining claim, millsite, or tunnel site located unless a patent application meeting all applicable requirements was filed with the Department of the Interior by September 30, 1994. The holder of each unpatented mining claim, millsite, or tunnel site shall pay Interior a maintenance fee of $150 for each claim, millsite, or tunnel site, as well as a location fee of $50. Any claimholder failing to perform assessment work or fee a maintenance fee shall forfeit the claim, millsite, or tunnel site. Production of all locatable minerals from any mining claim shall be subject to a reasonable royalty established by Interior of between 2% and 5% of the gross income from mining for production of all locatable minerals, which may be reduced in certain circumstances. Interior shall establish a comprehensive inspection, collection, fiscal, and production accounting and auditing system The bill prescribes requirements for exploration permits and mining permits. Any mining operator shall provide Interior with specified financial assurances to ensure the completion of reclamation and the restoration of any land or water adversely affected by the mineral activities. The operator shall restore land and water subject to mineral activities carried out under a permit to a condition capable of supporting: the uses that the land and water was capable of supporting before surface disturbance by the operator; or other beneficial uses that conform to applicable land use plans. The Federal Land Policy and Management Act of 1976 is amended to require Interior, for land under the Bureau of Land Management, and the Department of Agriculture, for National Forest System land, to review specified public lands, especially federal land in which mineral activities pose a reasonable likelihood of substantial adverse impacts on National Conservation System units, to inform decisions on withdrawal of land from mining operations. The bill establishes the Hardrock Minerals Reclamation Fund, administered by the Office of Surface Mining Reclamation and Enforcement, for the reclamation and restoration of land and water resources adversely affected by past hardrock minerals and mining and related activities in abandoned hardrock mine states and on Indian land. Each operator of a hardrock minerals mining operation shall pay, for deposit in the Fund, a reclamation fee of between 0.6% and 2% of the value of the annual production from the operation. The bill prescribes civil penalties for violation of surface management or operation requirements and related regulations.

Fair Playing Field Act of 2015

United States · United States Congress · 5 November 2015

Fair Playing Field Act of 2015 This bill amends the Internal Revenue Code, with respect to the classification of workers for employment tax purposes, to: repeal the prohibition against issuance of regulations and guidance by the Department 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; direct Treasury to issue regulations and other guidance to clarify the proper employment status of workers for employment tax purposes; 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; exempt certain individuals who perform professional services from treatment as employees for employment tax purposes; 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 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). The IRS Commissioner must issue reports each fiscal year providing information and data on worker classification as an employee or an independent contractor.

SAVE Benefits Act

United States · United States Congress · 5 November 2015

Seniors And Veterans Emergency Benefits Act or the SAVE Benefits Act This bill directs the Department of the Treasury to disburse a payment equal to 3.9% of the average amount of annual benefits to certain individuals (except prisoners, fugitive felons, or aliens) who are entitled to a specified benefit under title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act (SSA), an annuity under the Railroad Retirement Act of 1974, a veterans benefit, or are eligible for a cash benefit under SSA title XVI (Supplemental Security Income), including a special benefit for individuals who perform substantial gainful activity despite severe medical impairment. A refundable income tax credit is allowed for the first taxable year beginning in 2015 in an amount equal to $581 for certain eligible government retirees who do not receive such a payment. The Internal Revenue Code is amended, with respect to the $1 million limitation on the deductibility of employee compensation, to: eliminate the exemption from that limitation for compensation payable on a commission basis or upon the attainment of a performance goal; extend the limitation to any individual who is a current or former officer, director, or employee of a publicly-held corporation; and apply the limitation to all publicly-held corporations required by the Securities and Exchange Commission to register securities and provide periodic reports to their investors.

Save Oak Flat Act

United States · United States Congress · 5 November 2015

Save Oak Flat Act This bill amends the Carl Levin and Howard P. "Buck" McKeon National Defense Authorization Act for Fiscal Year 2015 to repeal the authorization and requirement for a land exchange between the Department of Agriculture and Resolution Copper Mining, LLC. under which 2,422 acres of Forest Service land located in Pinal County, Arizona, are to be exchanged for various parcels of land owned by Resolution Copper.

LEAP Act

United States · United States Congress · 5 November 2015

Leveraging and Energizing America's Apprenticeship Programs Act or the LEAP Act This bill amends the Internal Revenue Code to allow employers a business-related tax credit of $1,500 for hiring an apprenticeship employee who has not attained age 25 at the close of the taxable year or $1,000 for hiring an apprenticeship employee who has attained age 25. The credit is available for no more than two taxable years with respect to any apprenticeship employee. An "apprenticeship employee" means any employee who is: (1) a party to an apprenticeship agreement registered with the Office of Apprenticeship of the Employment and Training Administration of the Department of Labor or a recognized state apprenticeship agency; and (2) employed by the employer in the occupation identified in the apprenticeship agreement, whether or not the employer is a party to such agreement.

Fairness for Crime Victims Act of 2015

United States · United States Congress · 5 November 2015

Fairness for Crime Victims Act of 2015 This bill amends the Congressional Budget Act of 1974 to establish a point of order in the Senate and House of Representatives against any provision in an appropriation measure, amendment, motion, or conference report that: (1) contains a change in mandatory program spending, (2) reduces budget authority in the current year but does not reduce outlays over time, and (3) limits obligations from the Crime Victims Fund during a fiscal year to less than the average amount deposited into the Fund during the previous three fiscal years. The bill permits a Senator to raise a point of order to strike such provision or to prevent its incorporation through amendment or motion. If the point of order is sustained by the Chair, the provision is stricken and may not be offered as an amendment from the floor. A motion to waive or suspend the point of order, or a motion to sustain an appeal of the ruling the Chair on such point of order, requires the affirmative vote of three-fifths of Members. It also prohibits consideration of such provision in the House of Representatives.

Family Cord Blood Banking Act

United States · United States Congress · 5 November 2015

Family Cord Blood Banking Act This bill amends the Internal Revenue Code to treat the cost of private umbilical cord blood or tissue, or placental blood or tissue, banking services as a medical care expense for purposes of the tax deduction for medical expenses.

Innovate America Act

United States · United States Congress · 5 November 2015

Innovate America Act This bill requires the Department of Education (ED), in coordination with the Director of the National Science Foundation (NSF), to award grants, on a competitive basis, to state educational agencies to establish or expand the number of science, technology, engineering, and mathematics, including computer science (STEM) secondary schools in the United States from approximately 100 to approximately 200. In coordination with the NSF, ED shall: develop a database identifying existing STEM secondary schools, and study how to improve retention rates of students in STEM programs at institutions of higher education. The President must ensure that at least 15% of all federal funds available each fiscal year for undergraduate research opportunities at 2-year and 4-year degree-granting institutions of higher education are used to fund research opportunities for postsecondary students. The NSF Partnerships for Innovation Program shall administer a Technology Commercialization Awards Pilot Program through which promising technology advances derived from NSF research grants must be eligible for funding. The National Science Foundation Authorization Act of 2002 is amended to extend the Robert Noyce Teacher Scholarship Program to cover specifically informatics and computer science. The Department of Commerce must establish a manufacturing assistance program for small and medium-sized domestic manufacturers to promote the manufacturing of goods in the United States and enable them to be competitive in global markets. The Under Secretary for International Trade of Commerce shall report to Congress on the global competitiveness of 20 U.S. industries that export the most goods or services and the domestic and foreign regulatory and policy barriers to increasing their exports. This bill also requires: the Director of the Office of Management and Budget to devise a strategy to reduce overall government printing costs over a 10-year period, each federal department and agency to issue guidance on the appropriate use of award and incentive fees in their programs, and return to the Treasury of any funds intended to be awarded as incentive fees to contractors that are not paid owing to contractor inability to meet established criteria in this Act.

Emergency Citrus Disease Response Act of 2016

United States · United States Congress · 5 November 2015

Emergency Citrus Disease Response Act This bill amends the Internal Revenue Code to allow a full deduction in the current taxable year of the cost of replanting lost or damaged citrus plants. The taxpayer must own an equity interest of at least 50% in such replanted plants and may deduct costs paid or incurred through 2025.

Improving Opportunities for Service-Disabled Veteran-Owned Small Businesses Act of 2015

United States · United States Congress · 5 November 2015

Improving Opportunities for Service-Disabled Veteran-Owned Small Businesses Act of 2015 This bill amends the Small Business Act to expand the definition of "small business concern owned and controlled by service-disabled veterans" for purposes of federal agencies awarding small business contracts pursuant to Small Business Administration (SBA) programs to include: a small business concern not less than 51% of which is owned by one or more veterans with service-connected disabilities that are permanent and total who are unable to manage the daily business operations of such concern; or in the case of a publicly owned business, a small business concern not less than 51% of the stock of which is owned by one or more such veterans. (Currently, such veterans with permanent and total disabilities are provided for in a separate small business program under veterans' benefits laws carried out by the Department of Veterans Affairs [VA].) The VA definition of "small business concern owned and controlled by veterans" is revised to be the same as the SBA definition of such term, thereby making the eligibility requirements for participation in veteran-owned small business contracting programs consistent for both SBA programs and VA programs. The VA, when listing small businesses in the database of small business concerns owned and controlled by veterans and the veteran owners of such business concerns, must use SBA regulations with respect to a concern's small business status and the ownership and control of it. If the VA does not verify a concern for inclusion in its database based on its status as a small business or its ownership or control, the concern may appeal the denial to the SBA Office of Hearings and Appeals, whose decision shall be considered a final agency action. The VA shall reimburse the SBA for fiscal year costs incurred by the Office of Hearings and Appeals for actions taken pursuant to this Act.

Directing the Secretary of the Senate to make a technical correction in the enrollment of S. 1356.

United States · United States Congress · 5 November 2015

Directs the Secretary of the Senate to make a correction in the enrollment of S. 1356 to change the title to read "An Act to authorize appropriations for fiscal year 2016 for military activities of the Department of Defense, for military construction, and for defense activities of the Department of Energy, to prescribe military personnel strengths for such fiscal year, and for other purposes."

Trash Reduction Act of 2015

United States · United States Congress · 5 November 2015

Trash Reduction Act of 2015 This bill amends the Internal Revenue Code to require retailers to pay a $0.10 excise tax on each carryout bag provided to a consumer. A "carryout bag" means a bag of any material, commonly plastic or kraft paper, which is provided to a consumer at the point of sale to carry or cover purchases, merchandise, or other items. Reusable bags and certain other bags used for specified purposes are exempt from such tax. The bill allows retailers who establish a qualified plastic carryout bag recycling program a rebate for each recyclable bag used by the retailer. The bill establishes the Carryout Bag Trust Fund to hold tax revenues generated by this Act and directs the Department of the Treasury to make payments from such Trust Fund for the qualified plastic carryout bag recycling program and to the Land and Water Conservation Fund established by the Land and Water Conservation Fund Act of 1965. The Government Accountability Office must study and report to Congress on the effectiveness of this Act in reducing the use of carryout bags and encouraging recycling of such bags.

Protecting Local Communities from Executive Overreach Act

United States · United States Congress · 5 November 2015

Protecting Local Communities from Executive Overreach Act This bill declares that the President may not designate lands to be a new or expanded national monument unless within one year before a designation the Department of the Interior consults with each community, county, municipality, city, town, or township with boundaries within or adjacent to the land affected by the designation and obtains concurrence for the designation from: the governing body of each such community, county, municipality, city, town, or township; and the wildlife management and land management authorities and the governor of each state in which the new or expanded national monument would be located. Furthermore, a declaration of a national monument shall not: include private property without the informed written consent of the property owner; be construed to increase the amount of funding for the monument for any fiscal year; apply to more than 5,000 acres; or be used to create or expand a national monument located in specified counties in Arizona, California, Colorado, Nevada, New Mexico, Oregon, and Utah. Water rights associated with a national monument created or expanded by a declaration: may not be reserved expressly or by implication by such a declaration, and may be acquired for a national monument created or expanded by a declaration only according to the laws of the state in which the water rights are based.

Veterans Homebuyer Accessibility Act of 2015

United States · United States Congress · 5 November 2015

Veterans Homebuyer Accessibility Act of 2015 This bill amends the Internal Revenue Code, with respect to the tax credit for first-time homebuyers, to: (1) allow a veteran of the Armed Forces a tax credit for 10% of the purchase price of a principal residence purchased prior to January 1, 2018; (2) allow an additional credit for the cost, not exceeding $8,000 in a taxable year, of installing special fixtures or movable facilities in a residence to accommodate a disability of the veteran; and (3) require a recapture of credit amounts if the veteran sells such residence within 36 months after purchasing it.

Veteran Small Business Tax Credit Act of 2015

United States · United States Congress · 5 November 2015

Veteran Small Business Tax Credit Act of 2015 This bill allows a new business-related tax credit for the start-up expenses of a veteran-owned small business. The allowable amount of such credit is 15% of start-up expenditures that do not exceed $80,000. The credit is allowed to any individual (or the surviving spouse of such individual) who: (1) has served on active duty in the U.S. Armed Forces, (2) was stationed outside the United States, and (3) was not discharged or released under dishonorable conditions.

Putting America First Corporate Tax Act

United States · United States Congress · 5 November 2015

Putting America First Corporate Tax Act This bill amends the Internal Revenue Code to modify the definition of subpart F income (i.e., income of a controlled foreign corporation earned outside the United States that is not tax-deferred) to include income of a controlled foreign corporation derived from any foreign country. This modification is applicable to taxable years beginning after December 31, 2015.

Corporate Fair Share Tax Act

United States · United States Congress · 5 November 2015

Corporate Fair Share Tax Act This bill amends the Internal Revenue Code to limit the tax deduction of the interest expense of a U.S. corporation that is a member of a financial reporting group (a group that prepares consolidated financial statements according to accepted accounting principles or international financial reporting standards) to: (1) the amount of interest on indebtedness of the corporation includible in the corporation's gross income for the taxable year plus its proportionate share of the group's net interest expense in the taxable year computed under U.S. income tax principles; or (2) not more than 10% of the corporation's adjusted taxable income, if the corporation fails to substantiate its proportionate share of interest expense. The bill exempts from the limitation a corporation that is predominantly engaged in the active conduct of a banking, financing, or similar business or that has less than $5 million of net interest expense for the taxable year.

179 Act

United States · United States Congress · 5 November 2015

179 Act This bill amends the Internal Revenue Code, with respect to the taxpayer election to expense depreciable business property (179 property), to make permanent: (1) the increased $500,000 limitation on the amount of such property eligible for expensing; (2) a $2 million threshold for depreciable property, after which the amount of the expensing allowance is reduced; (3) the expensing of computer software; and (4) the revocability of the expensing election. The bill also makes permanent the expensing allowance for qualified real property, which includes qualified leasehold improvement property, qualified restaurant property, and qualified retail improvement property.The bill allows a carryover of disallowed amounts of qualified real property to taxable years beginning after 2014.

Strengthen Employment And Seasonal Opportunities Now (SEASON) Act

United States · United States Congress · 4 November 2015

Strengthen Employment And Seasonal Opportunities Now (SEASON) Act This bill amends the Immigration and Nationality Act to provide, effective as if enacted on January 1, 2015, that a returning H-2B visa alien (temporary nonagricultural worker) who has already been counted toward the applicable numerical limitation during one of the three preceding fiscal years: (1) shall not again be counted toward such limitation during a fiscal year, but (2) shall be considered a returning worker. "Other temporary service or labor" for H-2B purposes means that an employer's need for labor will not exceed 1 year and is a seasonal (not to exceed 10 months), peak load, or intermittent need, unless it is a one-time occurrence not exceeding 3 years. An H-2B employer shall file an employee petition with the Department of Homeland Security. Additional filings with the Department of Labor are not required. H-2B employer requirements are set forth regarding: (1) petitions, (2) admissions and maximum stay in status, (3) housing, (4) enforcement, (5) transportation, (6) recruitment, (7) U.S. worker protections, and (8) wages. An H-2B worker shall not be entitled to: (1) tax credit assistance for a qualified health plan, and shall be subject to plan rules applicable to individuals not lawfully present in the United States; (2) the child tax credit; and (3) the earned income tax credit.

Hearing Protection Act of 2015

United States · United States Congress · 4 November 2015

Hearing Protection Act of 2015 This bill amends the Internal Revenue Code to: (1) eliminate the $200 transfer tax on firearm silencers, and (2) treat any person who acquires or possesses a firearm silencer as meeting any registration or licensing requirements of the National Firearms Act with respect to such silencer. Any person who pays a tax on a silencer after October 22, 2015 may receive a refund of such tax. The bill amends the federal criminal code to preempt state or local laws that tax or regulate firearm silencers.

CARS Act of 2015

United States · United States Congress · 3 November 2015

Charitable Automobile Red-Tape Simplification Act of 2015 or the CARS Act of 2015  This bill amends the Internal Revenue Code, with respect to the tax deduction for charitable contributions, to modify the substantiation rules for donations of qualified vehicles (i.e., motor vehicles manufactured primarily for use on public streets, roads, and highways and boats or airplanes) with a claimed value exceeding $500 but not $2,500, to require: (1) a statement with respect to such qualified vehicles and a good faith estimate of their value at the time of donation; and (2) a contemporaneous written acknowledgement of the contribution by the donee organization, with information about the donor and the qualified vehicle.

To amend the Internal Revenue Code of 1986 to extend for one year the credit for thermal energy property.

United States · United States Congress · 3 November 2015

This bill amends the Internal Revenue Code to extend through 2017 the energy tax credit for investment in thermal energy property.

To amend the Internal Revenue Code of 1986 to extend for one year the credit for solar energy property.

United States · United States Congress · 3 November 2015

This bill amends the Internal Revenue Code to extend through 2017 the energy tax credit for investment in solar energy property.

To amend the Internal Revenue Code of 1986 to extend for one year the credit for residential energy efficient property.

United States · United States Congress · 3 November 2015

This bill amends the Internal Revenue Code to extend through 2017 the tax credit for residential energy efficient property.

To amend the Internal Revenue Code of 1986 to extend for one year the credit for qualified small wind energy property.

United States · United States Congress · 3 November 2015

This bill amends the Internal Revenue Code to extend through 2107 the energy tax credit for investment in qualified small wind energy property (i.e., property which uses a wind turbine with a nameplate capacity of not more than 100 kilowatts to generate electricity).

To amend the Internal Revenue Code of 1986 to extend for one year the credit for qualified microturbine property.

United States · United States Congress · 3 November 2015

This bill amends the Internal Revenue Code to extend through 2017 the energy tax credit for investment in qualified microturbine property.

To amend the Internal Revenue Code of 1986 to extend for one year the credit for qualified fuel cell property.

United States · United States Congress · 3 November 2015

This bill amends the Internal Revenue Code to extend through 2017 the tax credit for qualified fuel cell property.

To amend the Internal Revenue Code of 1986 to extend for one year the credit for combined heat and power system property.

United States · United States Congress · 3 November 2015

This bill amends the Internal Revenue Code to extend through 2017 the energy tax credit for investment in combined heat and power system property.

To amend the Internal Revenue Code of 1986 to extend for two years the credit for thermal energy property.

United States · United States Congress · 3 November 2015

This bill amends the Internal Revenue Code to extend through 2018 the energy tax credit for investment in thermal energy property.

To amend the Internal Revenue Code of 1986 to extend for two years the credit for solar energy property.

United States · United States Congress · 3 November 2015

This bill amends the Internal Revenue Code to extend through 2018 the energy tax credit for investment in solar energy property.

To amend the Internal Revenue Code of 1986 to extend for two years the credit for residential energy efficient property.

United States · United States Congress · 3 November 2015

This bill amends the Internal Revenue Code to extend through 2018 the tax credit for residential energy efficient property.

To amend the Internal Revenue Code of 1986 to extend for two years the credit for qualified small wind energy property.

United States · United States Congress · 3 November 2015

This bill amends the Internal Revenue Code to extend through 2108 the energy tax credit for investment in qualified small wind energy property (i.e., property which uses a wind turbine with a nameplate capacity of not more than 100 kilowatts to generate electricity).

To amend the Internal Revenue Code of 1986 to extend for two years the credit for qualified microturbine property.

United States · United States Congress · 3 November 2015

This bill amends the Internal Revenue Code to extend through 2018 the energy tax credit for investment in qualified microturbine property.

To amend the Internal Revenue Code of 1986 to extend for two years the credit for qualified fuel cell property.

United States · United States Congress · 3 November 2015

This bill amends the Internal Revenue Code to extend through 2018 the tax credit for qualified fuel cell property.

To amend the Internal Revenue Code of 1986 to extend for two years the credit for combined heat and power system property.

United States · United States Congress · 3 November 2015

This bill amends the Internal Revenue Code to extend through 2018 the energy tax credit for investment in combined heat and power system property.

To amend title 23, United States Code, with respect to the territorial highway program, and for other purposes.

United States · United States Congress · 2 November 2015

This bill directs the Department of Transportation to allocate the funds made available to the territories each fiscal year under the territorial highway program according to quantifiable measures that are indicative of the surface transportation requirements of each of the territories, which may include the use of population, land area, or roadway mileage measures.

Save Our Small and Seasonal Businesses Act of 2015

United States · United States Congress · 30 October 2015

Save Our Small and Seasonal Businesses Act of 2015 This bill amends the Immigration and Nationality Act to declare that, effective as if enacted on January 1, 2015, a returning H-2B visa alien (temporary nonagricultural worker) who has already been counted toward the applicable numerical limitation shall: not again be counted toward that limitation in the current fiscal year, but shall be considered a returning worker; and shall be counted again toward the limitation if the alien departs the United States for a period longer than one year, or was not counted toward the limitation in any of the three most recent fiscal years. "Other temporary service or labor" for H-2B purposes means that an employer's labor need will last: (1) at most 1 year if peak load or intermittent, unless it is a one-time occurrence not to exceed 3 years; or (2) not to exceed 10 months if the employer's need is seasonal. An H-2B employer shall file an employee petition with the Department of Homeland Security (DHS), which shall have exclusive authority to issue rules and final determinations for the H-2B visa program. H-2B employer requirements are set forth regarding: (1) petitions, (2) admissions and maximum stay in status, (3) housing, (4) enforcement, (5) transportation, (6) recruitment, (7) U.S. worker protections, (8) wages, and (9) absconding workers. DHS shall consult with the Department of State to develop an electronic notification system to notify the latter within 48 hours after an H-2B petition's final approval.

Expressing the sense of Congress that a carbon tax would be detrimental to the United States economy.

United States · United States Congress · 29 October 2015

Expresses the sense of Congress that a carbon tax would be detrimental to American families and businesses and is not in the best interest of the United States.

Disaster Assistance Equity Act of 2015

United States · United States Congress · 29 October 2015

Disaster Assistance Equity Act of 2015 This bill amends the Robert T. Stafford Disaster Relief and Emergency Assistance Act to modify the definition of "private nonprofit facility" to include any facilities (including roads, bridges, sewer systems, and other critical community infrastructure) owned or operated by a common interest community that provide essential services of a governmental nature. The bill also defines additional terms under such Act, including "condominium" and "housing cooperative." "Common interest community" is defined as: (1) any nonprofit mandatory membership organization comprised of owners of real estate (other than a condominium or housing cooperative) described in a declaration or created pursuant to a covenant or other applicable law with respect to which a person, by virtue of the person's ownership of a unit, is obligated to pay for a share of real estate taxes, insurance premiums, maintenance or improvement of, or services or other expenses related to, common elements, other units, or any other real estate other than the unit described in the declaration; and (2) a condominium project that is comprised entirely of detached single family units or that is comprised of four or more multi-unit housing structures and that owns or operates facilities that provide essential services of a governmental nature. The bill amends such Act to provide that for purposes of the provision of federal disaster assistance with respect to residential elements that are the legal responsibility of an association for a condominium or housing cooperative, the terms "individual" or "household" include the association. The President must determine the maximum amount of assistance that any such association may receive under such Act for a single disaster.

PHIT Act of 2015

United States · United States Congress · 29 October 2015

Personal Health Investment Today Act of 2015 or the PHIT Act of 2015 This bill amends the Internal Revenue Code to allow a medical care tax deduction for up to $1,000 ($2,000 for a joint return or a head of household) of qualified sports and fitness expenses. The bill defines "qualified sports and fitness expenses" as amounts paid exclusively for the sole purpose of participating in a physical activity, including: (1) for membership at a fitness facility, (2) for participation or instruction in physical exercise or activity, or (3) for equipment used in a program (including a self-directed program) of physical exercise or activity.

Employer Participation in Student Loan Assistance Act

United States · United States Congress · 29 October 2015

Employer Participation in Student Loan Assistance Act This bill amends the Internal Revenue Code to extend the tax exclusion for employer-provided educational assistance to include payments of qualified education loans paid to either an employee or a lender.

TRANSPORTATION AND HOUSING AND URBAN DEVELOPMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2016

United States · United States Senate · 28 October 2015

No Bonuses for Tax Cheats Act

United States · United States Congress · 28 October 2015

No Bonuses for Tax Cheats Act This bill prohibits the Department of the Treasury from providing any discretionary performance award to any employee of the Internal Revenue Service (IRS) with respect to whom there is substantial evidence of misconduct or a seriously delinquent tax debt. Treasury shall consider such a denial or withholding of a discretionary performance award as an action necessary to protect the integrity of the IRS, for purposes of any collective bargaining agreement.

Information Reporting Simplification Act of 2015

United States · United States Congress · 28 October 2015

Information Reporting Simplification Act of 2015 This bill amends the Internal Revenue Code, with respect to penalties for filing erroneous tax returns, to set forth a safe harbor rule for errors on tax information returns and payee statements. If any such return or statement has one or more incorrect dollar amounts, but no single amount in error differs from the correct amount by more than $100, and no single amount reported for tax withheld on any information return differs from the correct amount by more than $25, then no correction shall be required and such return or statement shall be treated as having been filed with all of the correct required information.