Taxation

IRS Act

United States · United States Congress · 2 November 2023

Increasing Rightful Sentences Act or the IRS Act This bill increases criminal penalties for unauthorized disclosures of taxpayer information.

Paperwork Burden Reduction Act

United States · United States Congress · 2 November 2023

Paperwork Burden Reduction Act This bill modifies provisions under the Patient Protection and Affordable Care Act so that employers and health insurance providers are no longer required to send tax forms to covered individuals showing proof of minimum essential coverage (1095-B and 1095-C tax forms) unless a form is requested. Currently, employers and health insurance providers that provide minimum essential coverage must report this information for each covered individual to the Internal Revenue Service (IRS) and provide a copy of this information to the covered individual (through 1095-B and 1095-C tax forms) by January 31 of each year. The IRS allows for 1095-B tax forms, which are sent by certain health insurance providers and employers, to be made available to individuals only upon request. The bill provides statutory authority for this flexibility and extends this flexibility to 1095-C tax forms, which are sent by certain large employers. Such requests must be fulfilled by January 31 or 30 days after the date of the request, whichever is later. Employers and health insurance providers must give individuals timely notice of this option, in accordance with any requirements set by the IRS.

Chronic Disease Flexible Coverage Act

United States · United States Congress · 2 November 2023

Chronic Disease Flexible Coverage Act This bill provides statutory authority for certain guidance from the Internal Revenue Service (IRS) that expands the types of preventive care that may be offered under high deductible health plans (HDHPs) without a deductible. In 2019, the IRS issued guidance that allows HDHPs to cover certain items and services for individuals with chronic conditions without a deductible, including medications and monitoring devices for those with diabetes or heart conditions. The bill provides statutory authority for this guidance. 

Employer Reporting Improvement Act

United States · United States Congress · 2 November 2023

Employer Reporting Improvement Act This bill modifies provisions under the Patient Protection and Affordable Care Act that require employers and health insurance providers to prepare tax forms showing proof of minimum essential coverage (1095-B and 1095-C tax forms). Currently, employers and health insurance providers that provide minimum essential coverage must report this information for each covered individual to the Internal Revenue Service (IRS), including the covered individual's Tax Identification Number (TIN). Employers and providers must also send a copy of this information to the covered individual (through 1095-B and 1095-C tax forms) by January 31 of each year. The IRS allows for an individual's date of birth to be substituted for the individual's TIN if the TIN is not available. The IRS also allows employers and providers to offer 1095-B and 1095-C tax forms to individuals electronically. The bill provides statutory authority for these flexibilities. Additionally, under current law, large employers (generally those with 50 or more full-time employees) are subject to an assessment by the IRS if they do not offer affordable minimum essential coverage. The bill requires the IRS to give large employers at least 90 days to respond after sending its first letter about a proposed assessment (Currently, the IRS generally gives 30 days to respond.) It also establishes a six-year statute of limitations for collecting assessments.

Foreign Pollution Fee Act of 2023

United States · United States Congress · 2 November 2023

IMPROVE Safety for Schools Act

United States · United States Congress · 1 November 2023

Incentivize Motivated Parents with Responsible Options for Vital Education Safety for Schools Act or the IMPROVE Safety for Schools Act This bill addresses school safety and security, with a particular focus on gun safety. Specifically, the bill directs the U.S. Secret Service to provide guidance to local educational agencies (LEAs) that receive federal funds on preparing a notice to advise parents on purchasing and using a gun safety device. Each LEA that receives federal funds must submit this notice to each parent with a child attending a school served by the LEA. Additionally, the bill allows certain individuals with a qualifying child or dependent a tax credit, up to $300 in a taxable year, for the purchase of any firearm safety device. The bill allows LEAs to use Student Support and Academic Enrichment Grants for (1) providing de-escalation training to teachers, administrators, and other staff; and (2) establishing school safety specialist positions. Next, the bill requires LEAs that have expelled a student for bringing a firearm to school to provide the student and the student's parents with confidential mental health services (if the parents do not have the financial means to provide these services). The bill allows funds under the Community Oriented Policing Services grant program to be used to implement a standardized training program for school resource officers. The bill also requires certain federal agencies to conduct outreach to expand the social media presence of SchoolSafety.gov (a website that provides information, resources, and guidance focused on school safety).

SAVE Act of 2023

United States · United States Congress · 1 November 2023

Curtailing Executive Overcompensation (CEO) Act

United States · United States Congress · 1 November 2023

Curtailing Executive Overcompensation (CEO) Act This bill imposes an excise tax on employers (i.e., business entities) that have at least a 50 to 1 disparity between the wages (including bonuses, stock awards and options) of chief executive officers and the wages paid to their workers. The bill applies to employers that have not less than $100 million in annual gross receipts and $10 million in payroll over a 3 year period. The bill limits such tax to 1% of an employer's gross receipts.

A bill to amend the Internal Revenue Code of 1986 to include certain over-the-counter dietary supplement products and foods for special dietary uses as qualified medical expenses.

United States · United States Congress · 31 October 2023

This bill expands the tax deduction for qualified medical expenses to include dietary supplement products (i.e., nutritional products with labeling relating to their effects on bodily functions) and foods for a special dietary use (i.e., vitamins and minerals). The bill also allows payments from certain tax-preferred spending and reimbursement accounts for these products.

PILLS Act

United States · United States Congress · 26 October 2023

Clergy Act

United States · United States Congress · 26 October 2023

Clergy Act This bill establishes a two-year window for certain members of the clergy and Christian Science practitioners to revoke their exemption from Social Security and Medicare taxes on ministerial earnings. Under current law, such individuals who object to participation in public insurance programs on religious or conscientious grounds may apply to the Internal Revenue Service for an irrevocable exemption and will not receive Social Security or Medicare benefits in retirement unless they have qualifying credits from other employment. The Internal Revenue Service must develop a plan to inform members of the clergy and Christian Science practitioners of their eligibility to revoke prior exemptions, pursuant to the bill's changes.

Independent Programmers Tax Incentive Act

United States · United States Congress · 26 October 2023

Independent Programmers Tax Incentive Act This bill allows a new tax credit for carriage of qualified independent programmers by eligible distributors and multichannel video programming distributors based on license fees and the average number of subscribers. The bill defines eligible distributor as any person that is either engaged in the trade or business of being a multichannel video programming distributor, or a virtual multichannel video programming distributor. The term multichannel video programming distributor is defined in federal regulations as any entity engaged in the business of making available for purchase, by subscribers or customers, multiple channels of video programming. Such entities include, but are not limited to, a cable operator, a BRS/EBS provider, a direct broadcast satellite service, a television receive-only satellite program distributor, and a satellite master antenna television system operator, as well as buying groups or agents of all such entities. The bill defines qualified independent programmer as a U.S.-based person engaged in the production, creation, or wholesale distribution of linear video programming (including, but not limited to, women-, minority-, or socially disadvantaged-, owned programmers) if such person is not a publicly-traded company, multichannel video programming distributor, virtual multichannel video programming distributor, network, or television station company.

Mechanical Insulation Installation Incentive Act of 2023

United States · United States Congress · 26 October 2023

Mechanical Insulation Installation Incentive Act of 2023 This bill allows a tax credit through 2028 for 10% of the labor costs of installing mechanical insulation property. The bill defines mechanical insulation property as insulation materials, and facings and accessory products placed in service in connection with a mechanical system that (1) is located in the United States; (2) meets or complies with the minimum requirements of Reference Standard 90.1 (published by the American Society of Heating, Refrigerating, and Air Conditioning Engineers and the Illuminating Engineering Society of North America); and (3) results in a reduction in energy loss from such system after its installation.

Tribal Child Support Enforcement Act

United States · United States Congress · 26 October 2023

Tribal Child Support Enforcement Act This bill permits tribal child support enforcement agencies to access the Federal Tax Refund Offset Program to collect past-due child support payments from the federal tax refunds of noncustodial parents. Additionally, the bill authorizes the Internal Revenue Service and the Social Security Administration to disclose certain tax return information to tribal child support enforcement agencies. Such information may be disclosed to establish and collect child support obligations from, and to locate, those individuals owing such obligations. It also permits the Department of Health and Human Services to reimburse tribal agencies for certain reporting costs related to the Federal Parent Locator Service.

A concurrent resolution expressing the sense of Congress that a carbon tax would be detrimental to the economy of the United States.

United States · United States Congress · 26 October 2023

This concurrent resolution expresses the sense of Congress that a carbon tax would be detrimental to families and businesses and would severely harm the economic and national security of the country.

Stop Subsidizing Multimillion Dollar Corporate Bonuses Act

United States · United States Congress · 26 October 2023

Stop Subsidizing Multimillion Dollar Corporate Bonuses Act This bill extends the $1 million limit on the deductibility of executive compensation to all employees of publicly traded corporations.

Empowering Striking Workers Act of 2023

United States · United States Congress · 25 October 2023

Empowering Striking Workers Act of 2023 This bill allows workers engaged in a labor dispute to receive unemployment compensation. It also exempts such workers from the requirement that they be available to work and are actively seeking work.

Federal Gift Shop Tax Act

United States · United States Congress · 25 October 2023

Federal Gift Shop Tax Act This bill authorizes a state (i.e., each state of the United States, the District of Columbia, and U.S. territories and possessions) to levy a sales tax on any purchase made in a gift shop located on federal property or made online through a gift shop.

Student Empowerment Act

United States · United States Congress · 25 October 2023

DEPARTMENT OF THE INTERIOR, ENVIRONMENT, AND RELATED AGENCIES APPROPRIATIONS FOR FISCAL YEAR 2023

United States · United States Senate · 24 October 2023

Promoting Reduction of Emissions through Landscaping Equipment Act

United States · United States Congress · 20 October 2023

SOUNDING THE ALARM: EXAMINING THE NEED FOR A FISCAL COMMISSION

United States · United States House of Representatives · 19 October 2023

United States-Taiwan Expedited Double-Tax Relief Act

United States · United States Congress · 19 October 2023

United States-Taiwan Expedited Double-Tax Relief Act This bill establishes special rules for the taxation of residents of Taiwan with income from sources within the United States. This includes the reduction of the rate of withholding of taxes, the application of permanent establishment rules, treatment of income from employment, and the determination of the residency of citizens of Taiwan.

United States-Taiwan Expedited Double-Tax Relief Act

United States · United States Congress · 19 October 2023

United States-Taiwan Expedited Double-Tax Relief Act This bill establishes special rules for the taxation of residents of Taiwan with income from sources within the United States. This includes the reduction of the rate of withholding of taxes, the application of permanent establishment rules, treatment of income from employment, and the determination of the residency of citizens of Taiwan.

Retirement Investment in Small Employers Act

United States · United States Congress · 19 October 2023

Retirement Investment in Small Employers Act This bill allows an increased start-up tax credit (from $500 to $2,500) for micro-businesses (not more than 10 employees) for the costs of setting up a defined contribution pension plan.

To provide that members of the Armed Forces performing services in Niger, Mali, Burkina Faso, and Chad shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone.

United States · United States Congress · 19 October 2023

This bill excludes from gross income, for income tax purposes, compensation of members of the Armed Forces performing services in Niger, Mali, Burkina Faso, and Chad on the same basis as if such services had been performed in a combat zone.

A bill to provide that members of the Armed Forces performing services in Niger, Mali, Burkina Faso, and Chad shall be entitled to tax benefits in the same manner as if such services were performed in a combat zone.

United States · United States Congress · 19 October 2023

This bill excludes from gross income, for income tax purposes, compensation of members of the Armed Forces performing services in Niger, Mali, Burkina Faso, and Chad on the same basis as if such services had been performed in a combat zone.

Disability Employment Incentive Act

United States · United States Congress · 18 October 2023

Disability Employment Incentive Act This bill expands tax credits and deductions that are available for employers who hire and retain employees with disabilities. The bill expands the work opportunity tax credit to include the hiring of employees who receive disability insurance benefits under the Social Security Act. For employers who hire vocational rehabilitation referrals, Supplemental Security Income recipients, or Social Security Disability Insurance (SSDI) recipients, the bill (1) increases the amount of wages that may be taken into account for the credit, and (2) allows an additional credit for second-year wages. With respect to the tax credit for expenditures by eligible small businesses to provide access to disabled individuals, the bill (1) increases the limits that apply to the amount of expenditures that are eligible for the credit, and (2) modifies the gross receipts and full-time employee eligibility criteria for such businesses. The bill also expands the tax deduction for expenditures to remove architectural and transportation barriers to the handicapped and elderly. The bill modifies the deduction to (1) increase the limitation on the amount of the deduction, and (2) include expenses for certain improvements in the accessibility of i nternet or telecommunications services to handicapped and elderly individuals.

Natural Disaster Tax Relief Act of 2023

United States · United States Congress · 16 October 2023

Natural Disaster Tax Relief Act of 2023 This bill sets forth tax relief provisions for individual taxpayers for losses resulting from a major disaster occurring in 2023. Specifically, the bill allows penalty-free disaster-relief withdrawals from tax-exempt retirement plans up to $100,000, permits recontributions of such withdrawals for home purchases or construction cancelled due to the disaster, increases to $100,000 the limit on loans for disaster assistance from retirement plans, and enhances the tax deduction for disaster-related personal casualty losses.

Lower Your Taxes Act

United States · United States Congress · 12 October 2023

Lower Your Taxes Act This bill increases the earned income tax credit, makes the child tax credit fully refundable, and establishes a program of advance monthly payments for such credit. The bill increases the percentage rates and amounts of the earned income tax credit and expands age eligibility for the credit (lowering the age baseline from 25 to 18 and eliminating the age 65 limit). The bill establishes a new refundable child tax credit with monthly advance payments of credit amounts. The bill creates several set-off provisions, including (1) denying preferential capital gain tax rates for taxpayers with taxable income in excess of $1 million, (2) increasing the corporate income tax rate from 21% to 28%, and (3) increasing the excise tax rate on repurchases of corporate stock and the rate of the corporate alternative minimum tax.

SEED Act of 2023

United States · United States Congress · 11 October 2023

Supporting Early-childhood Educators' Deductions Act of 2023 or the SEED Act of 2023 This bill expands the tax deduction for the expenses of elementary and secondary school teachers to include early childhood educators.     

Student Loan Marriage Penalty Elimination Act of 2023

United States · United States Congress · 11 October 2023

Student Loan Marriage Penalty Elimination Act of 2023 This bill allows married couples filing a joint tax return to apply the $2,500 limitation on the tax deduction for student loan interest separately to each spouse.

Making appropriations for the Departments of Labor, Health and Human Services, and Education, and related agencies for the fiscal year ending September 30, 2024, and for other purposes.

United States · United States Congress · 6 October 2023

Departments of Labor, Health and Human Services, and Education, and Related Agencies Appropriations Act, 2024 This bill provides FY2024 appropriations to the Departments of Labor, Health and Human Services, and Education; and related agencies. The bill provides appropriations to the Department of Labor for the Employment and Training Administration, the Employee Benefits Security Administration, the Pension Benefit Guaranty Corporation, the Wage and Hour Division, the Office of Labor-Management Standards, the Office of Federal Contract Compliance Programs, the Office of Workers' Compensation Programs, the Occupational Safety and Health Administration, the Mine Safety and Health Administration, the Bureau of Labor Statistics, the Office of Disability Employment Policy, and Departmental Management. The bill provides appropriations to the Department of Health and Human Services (HHS) for the Health Resources and Services Administration, the Centers for Disease Control and Prevention, the National Institutes of Health, the Substance Abuse and Mental Health Services Administration, the Centers for Medicare and Medicaid Services, the Administration for Children and Families, the Administration for Community Living, the Administration for Strategic Preparedness and Response, and the Office of the Secretary. The bill provides appropriations to the Department of Education for Education for the Disadvantaged; Impact Aid; School Improvement Programs; Indian Education; Innovation and Improvement; Safe Schools and Citizenship Education; Special Education; Rehabilitation Services; Special Institutions for Persons with Disabilities; Career, Technical, and Adult Education; Student Financial Assistance; Student Aid Administration; Higher Education; Howard University; the College Housing and Academic Facilities Loan Program; the Historically Black College and University Capital Financing Program Account; the Institute of Education Sciences; and Departmental Management. The bill also provides appropriations to several related agencies, including the Committee for Purchase From People Who Are Blind or Severely Disabled, the Corporation for National and Community Service, the Federal Mediation and Conciliation Service, the Federal Mine Safety and Health Review Commission, the Institute of Museum and Library Services, the Medicaid and CHIP Payment and Access Commission, the Medicare Payment Advisory Commission, the National Council on Disability, the National Labor Relations Board, the National Mediation Board, the Occupational Safety and Health Review Commission, the Railroad Retirement Board, and the Social Security Administration. The bill also sets forth requirements and restrictions for using funds provided by this and other appropriations acts.

To amend the Internal Revenue Code of 1986 to exclude strike benefits from gross income.

United States · United States Congress · 6 October 2023

This bill excludes from gross income, for income tax purposes, compensation paid to a labor union worker if such compensation is a replacement for wages not received by such worker due to a labor dispute (i.e., strike).

End Taxpayer Subsidies for Electric Vehicles Act

United States · United States Congress · 4 October 2023

End Taxpayer Subsidies for Electric Vehicles Act This bill eliminates the tax credit for the purchase of a qualified new clean vehicle.  Under current law, a nonrefundable tax credit of up to $7,500 is allowed for the purchase of a vehicle that is acquired new and for use by the taxpayer; is made by a qualified manufacturer; weighs less than 14,000 pounds; is manufactured primarily for use on public streets, roads, and highways; is powered significantly by an electric motor with a battery capacity of seven kilowatt hours or more; is capable of being recharged from an external source of electricity; and has final assembly occurring within North America.  

Volunteer Driver Tax Appreciation Act of 2023

United States · United States Congress · 4 October 2023

Volunteer Driver Tax Appreciation Act of 2023 This bill increases the 14 cents per mile rate for the charitable use of an automobile to the standard business mileage rate (65.5 cents per mile in 2023) for automobiles transporting persons (other than the taxpayer) or property on behalf of a charitable organization.

SEED Act

United States · United States Congress · 4 October 2023

Supporting Early-childhood Educators' Deductions Act or the SEED Act This bill expands the tax deduction for the expenses of elementary and secondary school teachers to include early childhood educators.

A bill to amend the Internal Revenue Code of 1986 to extend the energy credit for qualified fuel cell property.

United States · United States Congress · 4 October 2023

No Federal Tax Dollars for Illegal Aliens Health Insurance Act of 2023

United States · United States Congress · 3 October 2023

To amend the Internal Revenue Code of 1986 to modify the rehabilitation credit to allow such credit to be taken in one taxable year.

United States · United States Congress · 3 October 2023

This bill allows the full amount of the 20% rehabilitation tax credit to be taken in one taxable year (currently, spread over five years).

To provide that reimbursement of Members of Congress by the House of Representatives for expenses incurred in connection with official duties are not subject to tax.

United States · United States Congress · 3 October 2023

Providing for consideration of the bill (H.R. 4394) making appropriations for energy and water development and related agencies for the fiscal year ending September 30, 2024, and for other purposes, and providing for consideration of the bill (H.R. 4364) making appropriations for the Legislative Branch for the fiscal year ending September 30, 2024, and for other purposes.

United States · United States Congress · 3 October 2023

Sets forth the rule for consideration of the bill (H.R. 4394) making appropriations for energy and water development and related agencies for the fiscal year ending September 30, 2024, and for other purposes, and providing for consideration of the bill (H.R. 4364) making appropriations for the Legislative Branch for the fiscal year ending September 30, 2024.

Federal Disaster Tax Relief Act of 2023

United States · United States Congress · 2 October 2023

Federal Disaster Tax Relief Act of 2023 This bill extends rules for the treatment of certain disaster-related personal casualty losses and provides tax relief for losses due to wildfires and a certain incident involving a train derailment. Specifically, the bill excludes from taxpayer gross income, for income tax purposes, any amount received by an individual taxpayer as compensation for expenses or losses incurred due to a qualified wildfire disaster (a disaster declared after 2014 as a result of a forest or range fire). It also excludes relief payments for losses resulting from the East Palestine, Ohio, train derailment on February 3, 2023.

Stop Tax Penalties on American Hostages Act

United States · United States Congress · 2 October 2023

Stop Tax Penalties on American Hostages Act This bill postpones certain tax filing deadlines for U.S. nationals and their spouses who are unlawfully or wrongfully detained abroad or held hostage abroad. It also allows for a refund and abatement of penalties and fines paid by detained individuals.

Natural Disaster Tax Relief Act of 2023

United States · United States Congress · 2 October 2023

Natural Disaster Tax Relief Act of 2023 This bill sets forth tax relief provisions for individual taxpayers for losses resulting from a major disaster occurring in 2023. Specifically, the bill allows penalty-free disaster-relief withdrawals from tax-exempt retirement plans up to $100,000, permits recontributions of such withdrawals for home purchases or construction cancelled due to the disaster, increases to $100,000 the limit on loans for disaster assistance from retirement plans, and enhances the tax deduction for disaster-related personal casualty losses.

Continuing Appropriations Act, 2024 and Other Extensions Act

United States · United States Congress · 30 September 2023

Continuing Appropriations Act, 2024 and Other Extensions Act This bill provides continuing FY2024 appropriations to federal agencies through November 17, 2023, and provides emergency funding for disaster relief. It also extends several expiring programs and authorities, including several Federal Aviation Administration programs, the National Flood Insurance Program, Federal Drug Administration user fees for animal drug applications, and several public health programs. DIVISION A--CONTINUING APPROPRIATIONS ACT, 2024 This division provides continuing FY2024 appropriations to federal agencies through the earlier of November 17, 2023, or the enactment of the applicable appropriations act. It is known as a continuing resolution (CR) and prevents a government shutdown that would otherwise occur if the FY2024 appropriations bills have not been enacted when FY2024 begins on October 1, 2023. The CR funds most programs and activities at the FY2023 levels with several exceptions that provide funding flexibility and additional appropriations for various programs. This division also provides emergency funding to respond to natural disasters. (Sec. 101) This section provides FY2024 appropriations to federal agencies for continuing projects or activities at the levels and under the conditions included in specified FY2023 appropriations acts. The section also extends several immigration-related programs and specifies several exceptions. (Sec. 102) This section prohibits the Department of Defense (DOD) from funding new or accelerated production of certain projects and other activities and certain multiyear procurements prior to the enactment of the regular annual appropriations act. (Sec. 103) This section specifies that funds provided by Section 101 of this division shall be available to the extent and in the manner that would be provided in the pertinent appropriations act. (Sec. 104) This section generally prohibits appropriations provided by Section 101 of this division from being used to initiate or resume any project or activity that was not funded during FY2023. (Sec. 105) This section specifies that appropriations provided by the CR are to be used to conduct FY2024 activities and programs during the period of the CR. (Sec. 106) This section continues the appropriations provided by this division through the earlier of November 17, 2023, or the enactment of the applicable appropriations act. (Sec. 107) This section requires expenditures for activities funded in this division to be charged to the full-year appropriations bill and relevant account when the applicable appropriations bill becomes law. (Sec. 108) This section waives the normal time limitations for submission and approval of apportionments of accounts funded in annual appropriations acts. (Sec. 109) This section limits disbursements for programs that would otherwise have high initial rates of operation or would complete distribution of funding at the beginning of the fiscal year if those actions would impinge on final congressional funding prerogatives. (Sec. 110) This section requires this division to be implemented so that only the most limited funding action permitted by this division is taken in order to provide for continuation of projects and activities. (Sec. 111) This section continues funding for certain appropriated entitlements and other mandatory payments with budget authority provided in an FY2023 appropriations act at the rate necessary to maintain program levels under current law. It also provides authority to obligate funds for mandatory payments that are due up to 30 days following the expiration of the CR. (Sec. 112) This section permits funding made available by this division for civilian personnel compensation and benefits in each department and agency to be apportioned at the rate necessary to avoid furloughs. It also requires all necessary actions to reduce or defer non-personnel-related administrative expenses to be taken prior to using this authority. (Sec. 113) This section permits funds appropriated by this division to be obligated and expended notwithstanding specified statutory provisions restricting appropriations for foreign assistance, the Department of State, international broadcasting, and intelligence activities in the absence of prior authorizations. (Sec. 114) This section extends designations of emergency requirements to funds provided by this division that previously carried those designations. (Emergency spending is generally exempt from discretionary spending limits.) This section also extends other specified designations (e.g. disaster relief funds) to funds provided by this division. (These designations generally allow adjustments to discretionary spending limits to accommodate additional spending for specified purposes.) (Sec. 115) This section sets forth requirements for the treatment of rescissions when federal agencies implement the funding levels provided by the CR. (Sec. 116) This section allows the Department of Agriculture's (USDA's) Farm Service Agency to apportion funding for the Agricultural Credit Insurance Fund Program account at the rate necessary to accommodate approved applications for direct and guaranteed farm ownership loans. (Sec. 117) This section allows USDA to apportion funding at the rate necessary to maintain activities for the Rural Housing Service's Rental Assistance Program. (Sec. 118) This section allows USDA to apportion funding at the rate necessary to maintain participation in the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC). (Sec. 119) This section allows USDA to apportion funding at the rate necessary to maintain the current program caseload for the Commodity Supplemental Food Program. (Sec. 120) This section extends various authorities under the Livestock Mandatory Reporting Act of 1999, which requires buyers of live cattle, swine, and lamb and sellers of wholesale beef, pork, and lamb to report prices, volumes, and other marketing characteristics to USDA's Agricultural Marketing Service. (Sec. 121) This section allows the National Telecommunications and Information Administration to apportion funding for Salaries and Expenses at the rate necessary to administer broadband programs. (Sec. 122) This section extends the availability of specified funds that were provided to the National Aeronautics and Space Administration (NASA) for Space Operations. (Sec. 123) This section extends the U.S. Parole Commission through the duration of the CR. (Sec. 124) This section allows DOD to obligate specified funds from the Shipbuilding and Conversion, Navy account for the procurement of one Columbia Class Submarine. (Sec. 125) This section extends the authority for DOD to provide physical protection and personal security for certain former or retired DOD officials who face serious and credible threats arising from duties performed while employed by DOD. (Sec. 126) This section provides additional funding to the Office of Personnel Management for Salaries and Expenses. (Sec. 127) This section authorizes the District of Columbia to spend local funds at the rates set forth in the Fiscal Year 2024 Local Budget Act of 2023 for programs and activities that were funded in FY2023. (Sec. 128) This section allows the Federal Emergency Management Agency (FEMA) to apportion funding for the Disaster Relief Fund at the rate necessary to carry out response and recovery activities under the Robert T. Stafford Disaster Relief and Emergency Assistance Act. (Sec. 129) This section provides emergency funding to FEMA for the Disaster Relief Fund. It also requires specified funds to be transferred to the Office of the Inspector General for related audits and activities. (Sec. 130) This section reauthorizes the National Flood Insurance Program through November 17, 2023. (Sec. 131) This section extends the authority for the Department of Homeland Security's National Cybersecurity Protection System (commonly known as EINSTEIN) and related reporting requirements. (Sec. 132) This section allows the Department of the Interior and the Forest Service to apportion funds at the rate necessary to continue funding a base salary increase for federal wildland firefighters. (Sec. 133) This section extends funding for the Temporary Assistance for Needy Families (TANF) program. (Sec. 134) This section extends the authority for DOD to obligate funds for certain military construction projects. (Sec. 135) This section extends the authority for the Department of State and the U.S. Agency for International Development to hire certain Personal Service Contractors. (Sec. 136) This section extends the term of a member of the board of the Millennium Challenge Corporation. (Sec. 137) This section makes additional funding available to the Federal Aviation Administration for the personnel and related expenses funded by the Facilities and Equipment account. DIVISION B--OTHER MATTERS TITLE I--EXTENSIONS AND OTHER MATTERS (Sec. 2101) This section extends through November 17, 2023, certain provisions of the Compact of Free Association with the Federated States of Micronesia (FSM) that provide grants and other financial assistance for the FSM. The section also extends the authority for certain federal programs and services in the FSM and the Republic of the Marshall Islands until new federal programs and services agreements take effect. (Sec. 2102) This section extends the deadlines for the Department of the Interior to issue proposed and final regulations pursuant to negotiated rulemaking for the Tribal Self-Governance Program. (The PROGRESS for Indian Tribes Act revised Interior's process for approving self-governance compacts and funding agreements with tribes. The act also authorized a negotiated rulemaking committee to negotiate and promulgate regulations for its implementation.) TITLE II--FAA EXTENSION This title temporarily extends specific Federal Aviation Administration (FAA) programs and activities. Subtitle A--Federal Aviation Programs (Sec. 2201) This section extends through December 31, 2023, the Airport Improvement Program (AIP). This program provides grants for planning, development, and noise compatibility projects at or associated with certain public-use airports. (Sec. 2202) This section extends through December 31, 2023, certain expiring Department of Transportation (DOT) and FAA authorities and programs. This section extends through December 31, 2023, the authority of DOT to provide insurance and reinsurance for the federal government for risks from operating an aircraft and providing related goods or services. This section extends through December 31, 2023, the FAA's Unmanned Aircraft Systems (UAS) Test Site Program, which provides verification of the safety of public and civil UAS, operations, and related navigation procedures before their integration into the national airspace system. This section extends through December 31, 2023, the authority of DOT to provide exemptions from some requirements for UAS by using a risk-based approach to determine if certain UAS may operate safely in the national airspace system. This section extends through December 31, 2023, the FAA's airport safety and airspace hazard mitigation and enforcement program to test and evaluate technologies or systems that detect and mitigate potential aviation safety risks posed by UAS. This section extends through December 31, 2023, competitive access disclosure requirements for AIP grant applications for large and medium hub airports. Specifically, an airport must provide assurances to DOT that it will report if it has been unable to accommodate one or more requests by an air carrier for access to gates or other facilities at that airport in order to provide service or expanded service. This section extends authorization through December 31, 2023, for AIP grants for airports located in the Republic of the Marshall Islands, the Federated States of Micronesia, and the Republic of Palau. This section extends authorization through December 31, 2023, for the FAA AIP supplementary discretionary funds for grants for airport or terminal development projects. This section extends through December 31, 2023, AIP grant authorization for compatible land use planning and projects by state and local governments. Airport-compatible land uses are those that can coexist with a nearby airport without constraining the safe and efficient operation of the airport, or exposing people living or working nearby to significant environmental impacts. This section extends through December 31, 2023, authorization for the AIP non-movement area surveillance surface display systems pilot grant program. These systems use on-airport sensors to track vehicles or aircraft that are equipped with transponders on portions of the airfield surface that are not under the control of air traffic control. This section extends through December 31, 2023, authorization for the FAA weather reporting programs. This section extends through January 1, 2024, a learning period (i.e., moratorium) that applies to certain DOT commercial spaceflight safety regulations governing the design or operation of a launch vehicle to protect the health and safety of crew, government astronauts, and space flight participants. This section extends through December 31, 2023, authority for DOT to enter into a reimbursable agreement with the Department of Interior for the purpose of funding airport development at Midway Island Airport. This section extends through December 31, 2023, the termination date for a final order establishing mileage and adjustment eligibility under the Essential Air Service Program using the most commonly used route between the place and the nearest medium hub airport or large hub airport. (DOT established the program to ensure that small communities that were served by certificated air carriers before the Airline Deregulation Act of 1978 would continue to receive scheduled passenger service.) This section extends through December 31, 2023, the moratorium on discontinuing the FAA Contract Weather Observer Program at any airport. This section extends through December 31, 2023, the authority for the FAA remote tower pilot program. A remote tower is a remotely operated air navigation facility, including all necessary system components, that provides the functions and capabilities of an air traffic control tower whereby air traffic services are provided to operators at an airport from a location that may not be on or near the airport. This section extends through December 31, 2023, the authority for DOT to provide AIP grants for airport access roads in certain remote locations and for storage facilities for certain snow removal and safety equipment. This section extends through December 31, 2023, the authority for the FAA's UAS remote detection and identification pilot program. Under the program, the FAA uses available remote detection or identification technologies for safety oversight, including enforcement actions against operators of UAS that are not in compliance with federal aviation laws and regulations. This section extends through December 31, 2023, the authority for the Aviation Consumer Protection Advisory Committee, which advises DOT in carrying out activities relating to airline customer service improvements. This section extends through December 31, 2023, the requirement that the Aviation Consumer Advocate at DOT submit an annual report to Congress summarizing aviation consumer complaints and recommendations. This section extends through December 31, 2023, the authority for the FAA Air Carrier Access Act Advisory Committee to address the needs of passengers with disabilities. This section extends through December 31, 2023, the authority for an FAA pilot program to provide air traffic control services on a preferential basis to aircraft equipped with certain Next Generation Air Transportation System (NextGen) avionics. This section extends through December 31, 2023, the pilot program that allows AIP funds to be used for activities related to the redevelopment of airport properties. (Sec. 2203) This section reauthorizes through December 31, 2023, FAA salaries, operations, and maintenance. Further, this section extends through December 31, 2023, DOT's authority to reduce the FAA's expenses for non-safety-related activities if DOT determines that the funding levels are insufficient to meet the FAA's authorized salary, operations and maintenance expenses. (Sec. 2204) This section extends through December 31, 2023, the FAA's authority to acquire, establish, and improve air navigation facilities and equipment. (Sec. 2205) This section extends through December 31, 2023, the FAA's authority to conduct civil aviation research, engineering, and development. (Sec. 2206) This section reauthorizes through December 31, 2023, the FAA Essential Air Service Program. Further, this section reauthorizes through December 31, 2023, the Small Community Air Service Development Program, a DOT grant program designed to help small communities address air service and airfare issues. Subtitle B--Aviation Revenue Provisions (Sec. 2211) This section extends through December 31, 2023, the FAA's authority for expenditures from the Airport and Airway Trust Fund (AATF). The AATF is the primary funding source for all major FAA accounts that fund federal aviation programs, with the remainder coming from general fund appropriations. (Sec. 2212) This section extends through December 31, 2023, the authority for the FAA to collect various taxes and fees to fund the AATF, including taxes on aviation fuel and airline tickets. Subtitle C--Expiring Counter-UAS 12 Authorities (Sec. 2221) This section extends through November 18, 2023, the authority of the Department of Homeland Security and the Department of Justice to take certain actions to mitigate a credible threat to certain facilities or assets from an unmanned aircraft system (UAS). These include certain facilities that are located in the United States and identified as high-risk and a potential target for unlawful UAS activity. TITLE III--HEALTH AND HUMAN SERVICES Subtitle A--Animal Drug and Animal Generic Drug User Fee Amendments This subtitle reauthorizes the Food and Drug Administration (FDA) to collect fees for brand-name and generic animal drug applications through FY2028. Animal drugs are drugs that are intended for animals other than humans (e.g., pets and livestock). Animal drugs must be approved by the FDA before they may be offered on the commercial market. The FDA is authorized to collect fees for animal drug applications in order to support its regulatory activities; this authority currently expires at the end of FY2023. Chapter 1--Fees Relating to Animal Drugs Animal Drug User Fee Amendments of 2023 (Sec. 2302) This section updates statutory references to mutual agreements between the United States and the European Union regarding animal drug manufacturing to include specific mutual recognition agreements between the United States and the European Union and between the United States and the United Kingdom. (Sec. 2303) This section reauthorizes the FDA to collect fees for brand-name animal drug applications through FY2028 and makes related updates to fee calculations. (Sec. 2304) This section updates FDA reporting requirements to reflect the reauthorization. (Sec. 2305) This section provides that current law continues to apply with respect to fees for brand-name animal drug applications that were accepted by the FDA before October 1, 2023. (Sec. 2306) This section provides that the fee changes apply to brand-name animal drug applications that are received on or after October 1, 2023. (Sec. 2307) This section provides that the fee authorizations expire on October 1, 2028, and that related reporting requirements expire on January 31, 2029. Chapter 2--Fees Relating to Generic Animal Drugs Animal Generic Drug User Fee Amendments of 2023 (Sec. 2312) This section reauthorizes the FDA to collect fees for generic animal drug applications through FY2028 and makes related updates to fee calculations. It also provides for a specific fee for requests to establish generic investigational new animal drug files and requires other application fees to be adjusted accordingly. (Sec. 2313) This section updates FDA reporting requirements to reflect the reauthorization. (Sec. 2314) This section provides that current law continues to apply with respect to fees for generic animal drug applications that were accepted by the FDA before October 1, 2023. (Sec. 2315) This section provides that the fee changes apply to generic animal drug applications that are received on or after October 1, 2023. (Sec. 2316) This section provides that the fee authorizations expire on October 1, 2028, and that related reporting requirements expire on January 31, 2029. Subtitle B--Public Health Extenders (Sec. 2321) This section extends through November 17, 2023, funding for the Teaching Health Center Graduate Medical Education Program, the Community Health Center Fund, and the National Health Services Corps. (The program supports education and training of medical students in primary care residency programs in community-based ambulatory patient care centers. The fund supports (1) grants for outpatient health care facilities that serve medically underserved populations; and (2) the National Health Service Corps, which provides scholarships and student loan repayment awards to health care providers who agree to work in areas with health care provider shortages.) (Sec. 2322) This section extends funding through November 17, 2023, for the Special Diabetes Program for Type I Diabetes and the Special Diabetes Program for Indians. (The Special Diabetes Program for Type I Diabetes supports research on the prevention and cure of Type I diabetes, and the Special Diabetes Program for Indians supports diabetes treatment and prevention for tribal populations.) Subtitle C--Necessary Authorities to Respond to Threats (Sec. 2331) This section extends through November 17, 2023, the authority of the Department of Health and Human Services (HHS) to directly appoint candidates to positions within the National Disaster Medical System if HHS determines the number of personnel in the system is insufficient to address a public health emergency or potential public health emergency. Currently, the authorization expires on September 30, 2023. The National Disaster Medical System is a partnership between HHS, the Department of Defense, and other federal departments that responds to public health and other emergencies, including by deploying medical response teams. (Sec. 2332) This section extends through November 17, 2023, the authority that allows states and tribes to request the temporary reassignment of state and local health department personnel who are funded through certain federal programs to immediately address a public health emergency. Currently, the authorization expires on September 30, 2023. (Sec. 2333) This section extends through November 17, 2023, the National Advisory Committee on Children and Disasters, the National Advisory Committee on Seniors and Disasters, and the National Advisory Committee on Individuals with Disabilities and Disasters. Currently, these committees terminate on September 30, 2023. Subtitle D--Medicaid (Sec. 2341) This section delays reductions to Medicaid disproportionate-share hospital (DSH) allotments until November 18, 2023. (DSHs are hospitals that receive additional payments under Medicaid for treating a large share of low-income patients.) (Sec. 2342) This section reduces the amount of funding available to the Medicaid Improvement Fund for activities relating to mechanized claims systems beginning in FY2028. Subtitle E--Human Services (Sec. 2351) This section funds through November 17, 2023, programs that support child welfare services and activities. Specifically, it funds the (1) Stephanie Tubbs Jones Child Welfare Service Program, which provides grants to states and Indian tribes to support preventive interventions and other activities to keep families together; and (2) the MaryLee Allen Promoting Safe and Stable Families Program, which supports efforts to prevent the unnecessary separation of children from their families, improve quality of care and services to children and their families, and ensure permanent living arrangements for children (e.g., parental reunification or adoption). (Sec. 2352) This section extends funding through November 17, 2023, for the Sexual Risk Avoidance Education Program. This program supports projects to implement sexual risk avoidance education that teaches participants to voluntarily refrain from nonmarital sexual activities. (Sec. 2353) This section extends funding through November 17, 2023, for the Personal Responsibility Education Program. This program provides grants to states to educate young people about abstinence and contraception for prevention of pregnancy and sexually transmitted infections. The program also supports pregnant and parenting youth. TITLE IV-- BUDGETARY EFFECTS (Sec. 2401) This section exempts the budgetary effects of this division from (1) the Statutory Pay-As-You-Go Act of 2010 (PAYGO Act), (2) the Senate PAYGO rule, and (3) certain budget scorekeeping rules.

Coast Guard Sustained Funding Act of 2023

United States · United States Congress · 29 September 2023

Coast Guard Sustained Funding Act of 2023 This bill provides continuing appropriations to the Coast Guard for pay and benefits when there is a Coast Guard-specific funding lapse. Under the bill, a  Coast Guard-specific funding lapse occurs when a bill providing appropriations for the Coast Guard for a fiscal year has not been enacted before the beginning of that fiscal year, and no joint resolution providing continuing appropriations for the Coast Guard is in effect. If a Coast Guard-specific funding lapse occurs, the bill provides appropriations to the Coast Guard for (1) pay and allowances for military members of the Coast Guard, including reserve components, who perform active service or inactive-duty training; and (2) pay and benefits for certain civilian and contract employees who are providing support to members of the Coast Guard or another Armed Force and are working during the funding lapse. 

Providing for consideration of the bill (H.R. 5525) making continuing appropriations for fiscal year 2024, and for other purposes.

United States · United States Congress · 29 September 2023

Sets forth the rule for consideration of the bill (H.R. 5525) making continuing appropriations for fiscal year 2024.

Savings for Servicemembers Act

United States · United States Congress · 29 September 2023

Savings for Servicemembers Act This bill modifies the tax deduction for the travel expenses of members of a reserve component of the Armed Forces to decrease the distance from home requirement from 100 miles to 50 miles.

Mobile Mammography Promotion Act of 2023

United States · United States Congress · 29 September 2023