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Bill· HRH.R. 6135 (111th)referred
United States · United States Congress · 15 September 2010
Federal Electricity Cost Savings Act - Amends the Energy Policy Act of 2005 to: (1) direct the President, acting through the Secretary of Energy (DOE), to seek to ensure that the total amount of energy (currently, electric energy) that the federal government consumes during any fiscal year shall include specified amounts of renewable energy; and (2) define "renewable energy" to mean energy (currently, electric energy) generated from specified sources. Allows contracts for renewable energy for federal agencies to be made for a period of up to 20 years.
Bill· HRH.R. 6134 (111th)referred
United States · United States Congress · 15 September 2010
Requires a 10% reduction in the annual rate of pay for Members of Congress. Requires the President by regulation to subject employees in the executive branch, during FY2011, to: (1) a total of two weeks of mandatory unpaid leave; or (2) the pro rata equivalent in the case of employees serving for less than the entire fiscal year. Requires the Director of the Administrative Office of the United States Courts, by regulation, to apply such requirements to employees in the judicial branch. Allows such regulations to make exceptions for: (1) national security reasons; (2) reasons relating to the public health or safety, including effective law enforcement; or (3) such other reasons as the President considers necessary or appropriate. Limits the aggregate amount which may be appropriated or otherwise made available for any fiscal year for allowances and expenses (including salaries) of any legislative branch office, except the U.S. Capitol Police, to 96% of the aggregate amount appropriated or otherwise made available for FY2010 for such allowances and expenses.
Bill· HRH.R. 6128 (111th)referred
United States · United States Congress · 15 September 2010
Fair Playing Field Act of 2010 - Amends the Internal Revenue Code, with respect to the classification of workers for employment tax purposes, to: (1) repeal the prohibition against issuance of regulations and guidance by the Secretary of the Treasury on workers' employment tax status (i.e., as an employee or as an independent contractor) enacted by the Revenue Act of 1978; (2) direct the Secretary to issue regulations and other guidance to clarify the proper employment status of workers for employment tax purposes; (3) prohibit a retroactive assessment of employment tax, except with respect to certain skilled workers, for tax periods after December 31, 1978, and before a specified reclassification date for worker misclassifications, unless the taxpayer had no reasonable basis for not treating a worker as an employee; (4) require taxpayers who hire independent contractors on a regular and ongoing basis to provide such contractors with notice of their federal tax obligations, the labor and employment law protections that do not apply to them, and their right to seek a status determination from the Internal Revenue Service (IRS); and (5) eliminate reduced penalty provisions for failure to withhold income taxes for taxpayers who lack a reasonable basis for treating a worker as other than an employee (i.e., as an independent contractor).
Bill· HRH.R. 6126 (111th)referred
United States · United States Congress · 15 September 2010
Amends the Internal Revenue Code to suspend the dollar limitation and other limitations on the expensing allowance for depreciable business assets placed in service on or after September 8, 2010, and before January 1, 2012.
Bill· SS. 3783 (111th)referred
United States · United States Congress · 14 September 2010
Information Reporting Modernization Act of 2010 - Amends the Internal Revenue Code to increase from $600 to $5,000 the threshold amount for reporting to the Internal Revenue Service (IRS) payments made to corporations. Adjusts such increased amount for inflation, beginning after 2012. Requires the Secretary of the Treasury, with respect to tax returns filed in calendar years after 2011, to: (1) upgrade IRS scanning technology to allow for the submission of generic 1099-MISC forms downloaded from the IRS website; and (2) establish a free online entry and submission mechanism.
Bill· SS. 3779 (111th)referred
United States · United States Congress · 14 September 2010
Deficit Reduction and Budget Reform Act of 2010 - Amends the Congressional Budget Act of 1974 (CBA) to require joint budget resolutions signed by the President instead of the concurrent resolutions now required (which do not have to be signed by the President). Revises accordingly the congressional procedures for considering budget resolutions. Prescribes procedures for: (1) expedited consideration in each chamber of a presidential veto of a joint budget resolution; and (2) revision of a joint budget resolution already enacted. Makes provisional continuing appropriations in the event that any regular appropriation bill for a fiscal year (or, if applicable, for each fiscal year in a biennium) does not become law before the beginning of such fiscal year, or a joint resolution making continuing appropriations is not in effect. (Thus prevents federal government shutdown.) Requires biennial budget resolutions, appropriations Acts, and government strategic and performance plans instead of annual ones. Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to define the total level of discretionary spending for all non-security discretionary spending programs, projects, and activities to mean, in any fiscal year through FY2020 in which there is a deficit, an amount of nonsecurity discretionary spending outlays not exceeding the levels for FY2008 as adjusted for inflation. (Thus holds all nonsecurity discretionary spending through FY2020 at FY2008 levels.) Excludes from such definition spending for: (1) the Department of Defense (DOD); (2) the Department of Veterans Affairs (VA); (3) homeland security activities; and (4) Department of State intelligence related activities. Prescribes administrative procedures for sequestration reports with respect to discretionary spending limits. Amends the CBA with respect to spending limit enforcement mechanisms. Amends the Gramm-Rudman-Hollings Act to prescribe administrative and legislative procedures for spending reduction orders. Legislative Line-Item Veto Act of 2009 - Amends the Congressional Budget and Impoundment Control Act of 1974 to authorize the President to propose to Congress the cancellation (line item veto) of any dollar amount of discretionary budget authority, item of direct spending, a limited tariff, or targeted tax benefit. Prescribes procedures for expedited consideration of legislation to approve such a proposal. Authorizes the President to: (1) withhold discretionary budget authority temporarily from obligation; or (2) suspend temporarily direct spending, a limited tariff, or a targeted tax benefit. Dedicates all related spending reductions to deficit reduction. Amends Rule XIII (Calendars and Committee Reports), Rule X (Organization of Committees), and Rule XXI (Restrictions on Certain Bills) of the Rules of the House to prescribe procedures for consideration of rescission measures. Establishes a Joint Committee on Deficit Reduction. Requires the Government Accountability Office (GAO) and Congressional Budget Office (CBO) to report to the Joint Committee recommendations for biennial budget deficit reduction legislation. States that any increase in revenues or reduced spending in a federal trust fund resulting from legislation: (1) shall not be counted for offsetting revenues, receipts, or discretionary spending under the CBA or the Statutory Pay-As-You-Go (PAYGO) Act of 2010; and (2) shall only be used for the purposes of the federal trust as provided by law. Rescinds any (stimulus) funds remaining unobligated on October 1, 2010, under the American Recovery and Reinvestment Act of 2009.
Bill· SS. 3777 (111th)referred
United States · United States Congress · 14 September 2010
Information Reporting Modernization Act of 2010 - Amends the Internal Revenue Code to increase from $600 to $5,000 the threshold amount for reporting to the Internal Revenue Service (IRS) payments made to corporations. Adjusts such increased amount for inflation, beginning after 2012. Requires the Secretary of the Treasury, with respect to tax returns filed in calendar years after 2011, to: (1) upgrade IRS scanning technology to allow for the submission of generic 1099-MISC forms downloaded from the IRS website; and (2) establish a free online entry and submission mechanism.
Bill· SS. 3780 (111th)referred
United States · United States Congress · 14 September 2010
Recovery Through Building Renovation Act of 2010 - Amends the Energy Policy Act of 2005 to authorize the Secretary of Energy (DOE) to provide credit support for debt or repayment obligations incurred in connection with financing the installation of efficiency or renewable energy measures (efficiency obligations) in commercial, industrial, municipal, university, school, and hospital facilities. Directs the Secretary to establish guidelines for such credit support, including: (1) standards for assessing, and threshold levels for, the expected energy savings; (2) examples of financing mechanisms that qualify as efficiency obligations; (3) eligibility criteria; and (4) lien priority requirements. Requires the Secretary to prioritize: (1) the maximization of energy savings with the available credit support funding; (2) the establishment of a clear application and approval process; and (3) the distribution of projects receiving credit support across states or geographical regions. Directs the Secretary to: (1) establish an initial minimum energy savings requirement for eligible projects that results in the greatest amount of energy savings on a per project basis; and (2) annually adjust that requirement and any other credit support terms deemed necessary taking into account market conditions and available funding. Limits credit support to 90% of the principal amount of the efficiency obligation or $10 million for any single project. Authorizes the Secretary to charge reasonable fees for such credit support. Directs the Secretary to establish: (1) the MUSH Building Efficiency Program to provide grants to state revolving funds to finance energy efficiency retrofit projects for buildings that are owned or controlled by a municipality, a state or public university, a school or school district, or a publicly owned hospital; and (2) a program that provides grants to state or tribal governments to support property assessed clean energy bonds and other tax assessment-based financing mechanisms to support building retrofit projects expected to produce significant energy efficiency gains.
Bill· SS. 3782 (111th)referred
United States · United States Congress · 14 September 2010
Amends the National Defense Authorization Act for Fiscal Year 2010 relating to the authority of the Secretary of the Navy to enter into multiyear contracts for the procurement of F/A-18E, F/A-18F, and EA-18G aircraft to: (1) extend from March 1, 2010, to September 1, 2010, the required date of a certification by the Secretary of Defense that certain contract conditions have been met; and (2) provide that such contract authority shall be deemed to meet the requirement that a multiyear contract equal to or greater than $500 million may not be entered into unless the contract is specifically authorized by law and provided for in an appropriations Act.
Bill· HRH.R. 6108 (111th)referred
United States · United States Congress · 14 September 2010
Repeals the requirement that the Secretary of Education deny Texas and its local educational agencies funds from the Education Jobs Fund until the state assures the Secretary that: (1) funds used to support elementary and secondary education shall be distributed based on LEAs' relative shares of school improvement funds for the most recent fiscal year for which data are available; (2) such funds will not be used to supplant state formula funding that is distributed like school improvement funds; and (3) state funding for elementary and secondary education, as a percentage of the state's total revenue, will not be reduced through FY2013.
Bill· HRH.R. 6121 (111th)referred
United States · United States Congress · 14 September 2010
Renewable Energy Investment Incentive Act of 2010 - Amends the Internal Revenue Code to extend until 2019: (1) the tax credit for the production of electricity from renewable resources; and (2) the energy tax credits for solar energy, fuel cell, and qualified small wind property and geothermal heat pump systems. Allows until 2019 a 30% energy tax credit for equipment used to generate electricity by geothermal power. Amends the American Recovery and Reinvestment Tax Act of 2009 to extend beyond 2010 the grant program for alternative and energy property in lieu of the tax credits for such property.
Bill· HRH.R. 6117 (111th)referred
United States · United States Congress · 14 September 2010
Clean Renewable Energy Investment Act of 2010 - Amends the Internal Revenue Code, with respect to tax-exempt new clean renewable energy bonds, to: (1) repeal the national limitation amount for such bonds; (2) allow such unlimited bonds to be issued until January 1, 2014; (3) eliminate the eligibility of governmental bodies for new clean renewable energy bond financing; (4) designate a tribal utility as a clean renewable energy bond lender; and (5) provide that any reimbursements with the proceeds of new clean renewable energy bonds are subject to reimbursement rules applicable to all tax-exempt bonds.
Bill· SS. 3773 (111th)open
United States · United States Congress · 13 September 2010
Tax Hike Prevention Act of 2010 - Repeals the general terminating date (i.e., December 31, 2010) applicable to tax relief provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA), thus making such provisions permanent. Repeals the provision of the Jobs and Growth Tax Relief Reconciliation Act of 2003 terminating the reductions in tax rates for capital gains and dividends, thus making such reductions permanent. Repeals provisions of EGTRRA repealing the estate and generation-skipping transfer taxes after 2009, thus restoring such taxes, subject to the amendments made by this Act. Restores the step-up in basis tax treatment of inherited estate assets. Amends the Internal Revenue Code to: (1) provide for annual increases in the alternative minimum tax (AMT) exemption amount during the period of 2010 through 2020; (2) expand offsets against the AMT for certain nonrefundable tax credits; (3) retain marriage penalty relief provisions and the increased child tax credit; (4) revise the estate tax by imposing a permanent maximum estate tax rate of 35% and allowing a permanent estate tax exclusion amount of $5 million (adjusted annually for inflation) after 2009; and (5) allow a surviving spouse to increase the estate tax exclusion amount by the unused exclusion amount of his or her deceased spouse. Allows the executor of any estate of a decedent dying in 2010 to elect to apply existing provisions of the Internal Revenue Code of 1986 without regard to specified provisions of this Act.
Bill· SS. 3768 (111th)referred
United States · United States Congress · 13 September 2010
Repeals the requirement that the Secretary of Education deny Texas and its local educational agencies funds from the Education Jobs Fund until the state assures the Secretary that: (1) funds used to support elementary and secondary education shall be distributed based on LEAs' relative shares of school improvement funds for the most recent fiscal year for which data are available; (2) such funds will not be used to supplant state formula funding that is distributed like school improvement funds; and (3) state funding for elementary and secondary education, as a percentage of the state's total revenue, will not be reduced through FY2013.
Bill· HRH.R. 6099 (111th)referred
United States · United States Congress · 10 August 2010
Automatic IRA Act of 2010 - Amends the Internal Revenue Code to: (1) require certain employers who do not maintain qualifying retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement account (IRA) arrangement (automatic IRA arrangement) which grants such employees the right to opt-out of participation; (2) require the Secretary of the Treasury to provide employers with a model notice for notifying employees of their opportunity to participate in such an arrangement and to provide participants with an annual statement setting forth arrangement payments, earnings, value, and other specified information; (3) impose a penalty on employers who fail to provide eligible employees access to such an arrangement; (4) establish an Automatic IRA Advisory Group to make recommendations regarding investment options; (5) allow employers who do not have more than 100 employees a tax credit for costs associated with establishing an automatic IRA arrangement; and (6) increase the tax credit for small employer pension plan startup costs. Requires the Secretary and the Secretary of Labor to jointly conduct feasibility studies on extending spousal consent requirements to automatic IRAs, promoting the use of low-cost lifetime income arrangements, and using investment data to notify individuals with multiple small balance retirement accounts of consolidation options.
Bill· HRH.R. 6105 (111th)referred
United States · United States Congress · 10 August 2010
HIRE Now Tax Cut Extension Act of 2010 - Amends the Internal Revenue Code to extend until June 30, 2011, the exemption from payment of employment taxes for individuals who begin employment after July 22, 2010.
Bill· HRH.R. 6089 (111th)referred
United States · United States Congress · 10 August 2010
Amends the Internal Revenue Code to permit the Secretary of the Treasury to grant a taxpayer equitable relief from liability for unpaid taxes incurred by a spouse (innocent spouse rule) without regard to any time limitation.
Bill· HRH.R. 6097 (111th)referred
United States · United States Congress · 10 August 2010
American Job Builders Tax Reform Act of 2010 - Amends the Internal Revenue Code to: (1) increase from $10 million to $40 million the gross receipts threshold for determining whether a small contractor may adopt an accounting method for reporting income from a construction contract other than the percentage of completion method; (2) allow an annual inflation adjustment to such increased $40 million threshold amount, beginning after 2009; and (3) exempt construction contracts from alternative minimum tax rules for reporting income from long-term contracts under the percentage of completion accounting method.
Law· HRH.R. 6102 (111th)referred
United States · United States Congress · 10 August 2010
Amends the National Defense Authorization Act for Fiscal Year 2010 relating to the authority of the Secretary of the Navy to enter into multiyear contracts for the procurement of F/A-18E, F/A-18F, and EA-18G aircraft to: (1) extend from March 1, 2010, to September 1, 2010, the required date of a certification by the Secretary of Defense that certain contract conditions have been met; and (2) provide that such contract authority shall be deemed to meet the requirement that a multiyear contract equal to or greater than $500 million may not be entered into unless the contract is specifically authorized by law and provided for in an appropriations Act.
Bill· HRH.R. 6082 (111th)referred
United States · United States Congress · 10 August 2010
Amends the Internal Revenue Code to exempt from income tax individuals who have attained the age of 65 and whose gross income is not more than $50,000.
Law· HRH.R. 6080 (111th)enacted
United States · United States Congress · 9 August 2010
Appropriates additional FY2010 amounts to remain available until September 30, 2011, to: (1) U.S. Customs and Border Protection for salaries and expenses related to staffing on the Southwest Border of the United States, construction of up to two Border Patrol forward operating bases along the Southwest Border, and border security fencing, infrastructure, and technology along the Southwest border; (2) U.S. Immigration and Customs Enforcement for salaries and expenses for law enforcement activities along the Southwest Border; and (3) Federal Law Enforcement Training Center training for new U.S. Customs and Border Protection officers and Border Patrol agents. Appropriates additional FY2010 amounts to remain available until September 30, 2012, for acquisition and deployment of unmanned aircraft systems. Rescinds from unobligated balances certain funds for U.S. Customs and Border Protection, border security fencing, infrastructure, and technology. Appropriates additional FY2010 amounts to remain available until September 30, 2011, for Department of Justice (DOJ) law enforcement activities related to the Southwest Border. Appropriates additional FY2010 amounts to remain available until September 30, 2011, for courts of appeals, district courts, and other judicial services. States that funding shall be available for transfer between Judiciary accounts to meet increased workload requirements resulting from immigration and other law enforcement initiatives. Designates each amount made available under this Act as an emergency requirement and necessary to meet emergency needs. Increases, for the period beginning on the date of the enactment of this Act and ending on September 30, 2014: (1) the L visa (intracompany transfer) nonimmigrant application filing fee and fraud prevention and detection fee by $2,250 for applicants that employ 50 or more employees in the United States if more than 50% of the applicant's employees are L visa or H-1b visa (nonagricultural specialty worker) nonimmigrants; and (2) the H-1b visa application filing fee and fraud prevention and detection fee by $2,000 for applicants that employ 50 or more employees in the United States if more than 50% of the applicant's employees are H-1b or L visa nonimmigrants. Provides that during such period all amounts collected pursuant to such fee increases shall be deposited in the General Fund of the Treasury.
Bill· SS. 3715 (111th)referred
United States · United States Congress · 5 August 2010
Charging America Forward Act - Amends the Internal Revenue Code to: (1) extend through 2014 the tax credit for purchasing a new qualified hybrid motor vehicle, increase the the amount of such credit for certain hybrid and heavy vehicles, and provide for the transferability of such credit; (2) increase and extend through 2014 the tax credit for alternative fuel vehicle refueling property; (3) make refundable and provide for the transferability of the tax credit for new qualified plug-in electric drive motor vehicles; (4) allow accelerated depreciation of smart meters and smart grid systems; (5) allow a 50% tax credit for investment in qualified used energy storage property (30% for energy storage property used for onsite storage); and (6) allow a nonbusiness energy tax credit for qualified used energy storage property. Defines "qualified used energy storage property" as property comprised of pre-owned advanced large format automotive propulsion battery cells previously used in a qualified plug-in electric drive motor vehicle which are reconditioned into: (1) property that is designed to receive and store electrical energy, convert it to electricity, and to deliver such electricity for support to the transmission or distribution grid or for sale to unrelated parties and that has the ability to store 50 kilowatt hours of energy or to attain a peak power output of 20 kilowatts; or (2) property that is primarily designed and used to receive and store intermittent renewable energy generated on-site and to deliver such energy for primarily on-site consumption, or which provides supplemental energy to reduce peak energy requirements on-site, and that has the ability to store the energy equivalent of 20 kilowatt hours of energy and to maintain an output of the energy equivalent of 5 kilowatt hours of electricity for 4 hours. .
Bill· SS. 3753 (111th)referred
United States · United States Congress · 5 August 2010
Preventing Unemployment Act of 2010 - Amends the Federal Unemployment Tax Act (FUTA), the Internal Revenue Code, and the Unemployment Compensation Amendments of 1992 to prescribe requirements for the treatment and temporary financing of voluntary short-time compensation (STC) programs, under which: (1) an employer reduces the number of hours worked by employees in lieu of temporary layoffs; and (2) such employees are eligible for pro-rata unemployment compensation if their workweeks are reduced by between 10% and an appropriate state-determined percentage. Requires payments to states meeting the requirements of this Act in an amount equal to 100% of the STC paid to individuals. Prohibits such STC payments: (1) for more than 26 weeks; or (2) for an employee whose employer's workforce during the three months preceding submission of the employer's STC plan has been reduced by temporary layoffs of more than 20%, or on a seasonal, temporary, or intermittent basis. Authorizes temporary federal-state agreements for STC programs if a state does not currently provide for STC payments under an existing program. Requires employers under an STC plan to pay the state one-half of the amount of STC paid under the plan. Requires federal payments to states in an amount equal to: (1) one-half of the amount of STC paid to individuals by the state; and (2) any additional related administrative expenses incurred by the state. Requires the Secretary of Labor to award one start-up grant to state agencies: (1) in states that enact STC programs on or after May 1, 2010; and (2) that apply for such grants before FY2013. Specifies assistance and guidance the Secretary shall give states in establishing and implementing STC programs.
Bill· SS. 3749 (111th)referred
United States · United States Congress · 5 August 2010
Freight Rail Infrastructure Capacity Expansion Act of 2010 - Amends the Internal Revenue Code to allow: (1) a tax credit for 25% of the cost of new qualified freight rail infrastructure property and qualified locomotive property; and (2) a taxpayer election to expense the cost of qualified freight rail infrastructure property (i.e., deduct all costs in the current taxable year). Terminates such credit and expensing election after 2015.
Bill· SS. 3721 (111th)open
United States · United States Congress · 5 August 2010
Appropriates additional FY2010 amounts to remain available until September 30, 2011, to: (1) U.S. Customs and Border Protection for salaries and expenses related to staffing on the Southwest Border of the United States, construction of up to two Border Patrol forward operating bases along the Southwest Border, and border security fencing, infrastructure, and technology along the Southwest border; (2) U.S. Immigration and Customs Enforcement for salaries and expenses for law enforcement activities along the Southwest Border; and (3) Federal Law Enforcement Training Center training for new U.S. Customs and Border Protection officers and Border Patrol agents. Appropriates additional FY2010 amounts to remain available until September 30, 2012, for acquisition and deployment of unmanned aircraft systems. Rescinds from unobligated balances certain funds for U.S. Customs and Border Protection, border security fencing, infrastructure, and technology. Appropriates additional FY2010 amounts to remain available until September 30, 2011, for Department of Justice (DOJ) law enforcement activities related to the Southwest Border. Appropriates additional FY2010 amounts to remain available until September 30, 2011, for courts of appeals, district courts, and other judicial services. States that funding shall be available for transfer between Judiciary accounts to meet increased workload requirements resulting from immigration and other law enforcement initiatives. Designates each amount made available under this Act as an emergency requirement and necessary to meet emergency needs. Increases, for the period beginning on the date of the enactment of this Act and ending on September 30, 2014: (1) the L visa (intracompany transfer) nonimmigrant application filing fee and fraud prevention and detection fee by $2,250 for applicants that employ 50 or more employees in the United States if more than 50% of the applicant's employees are L visa or H-1b visa (nonagricultural specialty worker) nonimmigrants; and (2) the H-1b visa application filing fee and fraud prevention and detection fee by $2,000 for applicants that employ 50 or more employees in the United States if more than 50% of the applicant's employees are H-1b or L visa nonimmigrants. Provides that during such period all amounts collected pursuant to such fee increases shall be deposited in the General Fund of the Treasury.
Bill· SS. 3724 (111th)referred
United States · United States Congress · 5 August 2010
Requires the Secretary of Education, beginning in FY2011, to pay to Fort Lewis College in Colorado an amount equal to the charges for tuition for Indian students who are not residents of Colorado and who are enrolled in the College. Limits the amount paid to Fort Lewis College per fiscal year to an amount equal to the charges for tuition for Indian students who were Colorado non-residents and who were enrolled for the academic year 2009-2010. Treats amounts received under this Act as a reimbursement from Colorado to Fort Lewis College for complying with federal law requiring the admission of Indian students at the College free of charge of tuition. Prohibits anything in this Act from being construed as relieving Colorado from reimbursing Fort Lewis College for each academic year: (1) with respect to Indian students who are not Colorado residents and who are enrolled in Fort Lewis College, any amount of the charges for tuition for such enrolled Indian students which exceeds the amount received under this Act; and (2) with respect to Indian students who are Colorado residents and who are enrolled in Fort Lewis College, an amount equal to the charges for tuition for such enrolled Indian students.
Bill· SS. 3714 (111th)referred
United States · United States Congress · 5 August 2010
Coal Energy Bridge Act of 2010 - Amends the Internal Revenue Code to: (1) allow seven-year amortization of mechanical or electronic systems that are installed on a coal-fired electric generation unit and that reduce carbon dioxide emissions; (2) allow a new 30% tax credit for investment in carbon dioxide capture, transport, and storage property which is part of a qualified coal-fired electric generation unit; (3) expand the tax credit for carbon dioxide sequestration to allow for uses other than as tertiary injectants; and (4) allow a tax credit for investment in clean energy coal bonds.
Bill· SS. 3738 (111th)referred
United States · United States Congress · 5 August 2010
Clean Energy Technology Leadership Act of 2010 - Amends the Internal Revenue Code to: (1) increase and extend through 2014 the tax credit for investment in a qualifying advanced energy project; (2) increase and extend the tax credit for energy-efficient appliances; (3) allow an enhanced tax deduction between 2011 and 2014 for income attributable to the domestic production of advanced alternative energy technology; (4) allow an elective payment for certain energy property placed in service before January 1, 2013; (5) increase the amount of the national limitation on the issuance of new clean renewable energy bonds; (6) increase in 2011 and 2012 the tax credit for energy research expenses; (7) extend through 2012 the tax credits for new energy efficient homes and the nonbusiness energy credit; (8) increase the rate of the tax deduction for energy efficient commercial building property installed on or in a certified historic structure; (9) allow a new tax credit for qualified natural gas motor vehicles; (10) allow the issuance of tax-exempt natural gas vehicle bonds; (11) allow expensing of the cost of any qualified natural gas vehicle manufacturing facility property; (12) extend through 2012 the parity provisions for transit and parking transportation fringe benefits; (13) extend the tax deduction for alternative fuel vehicle refueling property expenditures; (14) extend through 2012 the income and excise tax credits for biodiesel and renewable diesel; and (15) include within the definition of "cellulosic biofuel," for purposes of the income tax credit for alcohol used as fuel, algae-based biofuel. Directs the Comptroller General to report to Congress by January 1, 2013, evaluating all temporary and permanent energy tax incentives in effect on the date of the report.
Bill· SS. 3716 (111th)referred
United States · United States Congress · 5 August 2010
Mechanical Insulation Installation Incentive Act of 2010 - Amends the Internal Revenue Code to allow an additional tax deduction for the cost of installing mechanical insulation property. Limits the amount of such deduction to the lesser of 30% and the reduction in energy loss from the installed mechanical insulation property compared to property which meets the minimum requirements of American Society of Heating, Refrigerating and Air-Conditioning Engineers (ASHRAE) standard 90.1-2007. Allows a deduction for 30% of the cost of replacing such property. Defines "mechanical insulation property" as insulation materials, facings, and accessory products: (1) placed in service in connection with a mechanical system which is located in the United States and of a character subject to an allowance for depreciation; and (2) utilized for thermal, acoustical, and personnel safety requirements for mechanical piping and equipment, hot and cold applications, and heating, venting and air conditioning applications which can be used in a variety of facilities. Allows a tax deduction for capital expenditures related to mechanical insulation property.
Bill· SS. 3760 (111th)referred
United States · United States Congress · 5 August 2010
Automatic IRA Act of 2010 - Amends the Internal Revenue Code to: (1) require certain employers who do not maintain qualified retirement plans or arrangements to make available to their eligible employees a payroll deposit individual retirement account (IRA) arrangement (automatic IRA arrangement) which grants such employees the right to opt-out of participation; (2) require the Secretary of the Treasury to provide employers with a model notice for notifying employees of automatic IRS arrangements and to establish a program to assist employers in the implementation of such arrangements; (3) allow employers who do not have more than 100 employees a tax credit for costs associated with establishing an automatic IRA arrangement; (4) impose a penalty on employers who fail to provide eligible employees access to automatic IRA arrangements; and (5) increase the tax credit for small employer pension plan start-up costs. Requires the Secretary and the Secretary of Labor to jointly conduct feasibility studies on extending spousal consent requirements to automatic IRAs, promoting the use of low-cost lifetime income arrangements, and using investment data to notify individuals with multiple small balance retirement accounts of consolidation options.
Bill· SS. 3730 (111th)referred
United States · United States Congress · 5 August 2010
Payment in Lieu of Taxes Amendments Act of 2010 - Requires the Secretary of the Interior to submit to Congress by January 15 of each year a list of the states that have not submitted the data required to calculate federal payments in lieu of taxes made by the Secretary to each unit of local government in which entitlement land is located. Instructs the Secretary, by February 1 of each year, to publish in the Federal Register and on the Department of the Interior's website a list of the states that have not submitted the required data and to update the list published on such website to reflect any changes. Directs the Secretary to issue such payments by May 1 of each fiscal year.
Bill· SS. 3712 (111th)referred
United States · United States Congress · 5 August 2010
Economic Growth and Jobs Protection Act of 2010 - Repeals the provision in the Health Care and Education Reconciliation Act of 2010 that provides for the inclusion of net investment income in the Medicare taxable base and imposes a 3.8% tax on such income, beginning in 2013.
Bill· SS. 3705 (111th)referred
United States · United States Congress · 4 August 2010
Safe and Efficient Transportation Act of 2010 - Allows a state to authorize a vehicle with a maximum gross weight (including enforcement tolerances) exceeding certain federal weight limitations to operate on Interstate Highway System (IHS) routes in the state if: (1) the vehicle is equipped with at least six axles; (2) the weight of any single axle does not exceed 20,000 pounds; (3) the weight of any tandem axle does not exceed 34,000 pounds; (4) the weight of any group of 3 or more axles does not exceed 51,000 pounds; and (5) the gross weight of the vehicle does not exceed 97,000 pounds. Directs the Secretary of Transportation to establish a safe and efficient vehicle bridge infrastructure improvement program. Requires the Secretary to apportion amounts from the Safe and Efficient Vehicle Trust Fund to states for eligible bridge replacement or rehabilitation projects. Amends the Internal Revenue Code to: (1) impose an overweight vehicle tax on any vehicles that exceed federal weight limitations operating on the IHS; and (2) establish the Safe and Efficient Vehicle Trust Fund.
Bill· SS. 3706 (111th)referred
United States · United States Congress · 4 August 2010
Americans Want to Work Act - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Requires a further additional Tier-5 period for deposits to an individual's EUCA if, at the time the amount added to such individual's account under the Act is exhausted or at any time thereafter, the individual's state is in an extended benefit period. Prescribes a formula for making such Tier-5 credits. Increases the figures in the basic EUC formula (the lesser of which shall be the amount credited): (1) from 50% to 80% of the total amount of regular compensation (including dependents' allowances) payable to the individual during the benefit year; and (2) from 13 to 20 times the individual's average weekly benefit amount for the benefit year. Prescribes a formula for determining if a state is in an extended benefit period. Allows the Tier-5 period augmentation to be applied to the individual's EUCA only once. Authorizes a state to pay extended compensation to an otherwise eligible individual before any further additional emergency unemployment compensation (EUC), if such individual claimed extended compensation for at least one week of unemployment after the exhaustion of additional EUC. Authorizes a state to elect to pay Tier-4 EUC before payment of Tier-5 EUC until the state determines that such Tier-5 EUC may be paid without undue delay. Amends the Internal Revenue Code to extend through December 31, 2011, the exemption of an employer from payment of employment taxes or railroad retirement taxes for individuals who begin employment after August 4, 2010. Excludes from account for Federal Insurance Contributions Act (FICA) tax purposes any employment by the Bureau of the Census as a temporary enumerator for the 2010 decennial census. Amends the Hiring Incentives to Restore Employment Act to allow an increase in the general business tax credit for the retention of a qualified long-term unemployed worker who: (1) is a retained worker; (2) certifies by signed affidavit that he or she has not been employed during a specified 693-day period or has exhausted all unemployment insurance benefits under federal or state law in less than 693 days; and (3) begins employment with a qualified employer after the enactment of this Act and before January 1, 2012.
Bill· SS. 3695 (111th)referred
United States · United States Congress · 3 August 2010
Fighting Gangs and Empowering Youth Act of 2010 - Authorizes the Attorney General to: (1) make grants to public and nonprofit private entities (including faith-based organizations) for projects involving innovative approaches to combat gang activity; (2) make grants to states and other entities to increase police presence and expand and improve cooperative efforts to address gang activity problems; and (3) designate high-intensity interstate gang activity areas. Amends the Elementary and Secondary Education Act of 1965 to: (1) reauthorize programs for combating criminal gangs, including after-school programs and programs for safe and drug-free schools and communities; and (2) expand the grant program for workplace and community transition training for incarcerated youth offenders (30 years of age or younger). Amends the Anti-Drug Abuse Act of 1988 to add provisions entitled the Public and Assisted Housing Gang Elimination Act of 2010 which authorize the Secretary of Housing and Urban Development (HUD) to make grants to public housing agencies and private, for-profit, and nonprofit owners of federally assisted low-income housing for use in eliminating gang-related crime. Amends the Violent Crime Control and Law Enforcement Act of 1994 to: (1) authorize the Attorney General to award grants to assist communities located in a high-intensity interstate gang activity area in developing and carrying out programs that target certain at-risk youth and juvenile offenders; (2) reauthorize the gang resistance education and training projects program; and (3) increase funding for the National Youth Gang Survey. Amends the Omnibus Crime Control and Safe Streets Act of 1968 to reauthorize and expand adult and juvenile offender state and local reentry demonstration projects. Directs the Attorney General to modify existing procedures and policies to improve the transition of federal prisoners into local communities. Reauthorizes the National and Community Grant Service Program. Amends the Internal Revenue Code to increase from 40% to 50% the amount of wages eligible for the work opportunity tax credit. Amends the USA PATRIOT Act to provide funding to hire additional forensic examiners to fight gang activity. Amends the federal criminal code to: (1) expand the definition of "criminal street gang"; (2) prohibit the recruitment or solicitation of persons to participate in a criminal street gang; (3) impose enhanced penalties for committing violent crimes in furtherance or in aid of a criminal street gang and for use of firearms by felons with multiple felony convictions for violent crimes and drug offenses; (4) increase penalties for use of interstate commerce facilities in the commission of murder-for-hire or other felony crimes of violence; and (5) increase penalties for violent crimes in aid of racketeering activities. Requires the United States Sentencing Commission to review and, if appropriate, amend guidelines relating to violent gang-related crimes. Amends the Uniform Federal Crime Reporting Act of 1988 to require the Attorney General to create a separate category in the United Crime Reports to distinguish criminal offenses committed by juveniles.
Bill· SS. 3691 (111th)referred
United States · United States Congress · 3 August 2010
Airline Baggage Transparency and Accountability Act - Directs the Office of Aviation Consumer Protection and Enforcement of the Department of Transportation (DOT) to establish rules to ensure that all consumers are able to compare airline ticket prices, including taxes and fees, easily and fairly. Makes it an unfair or deceptive practice for a domestic or foreign air carrier or ticket agent to sell an airline ticket without displaying simultaneously in reasonable proximity to the ticket price (including on the Internet to an online purchaser) all applicable: (1) ticket taxes, fees, charges, and surcharges (including fuel surcharges); and (2) fees for checked baggage, seating assignments, and optional in-flight goods and services, and other fees that may be charged after the ticket is purchased. Amends the Internal Revenue Code to treat as part of the 7.5% excise tax on air transportation of a person any fees paid for checked baggage or carry-on baggage personally carried by the passenger into the cabin or overhead storage compartments of an aircraft. Grants the Assistant DOT General Counsel for Aviation Enforcement and Proceedings, acting through the Aviation Consumer Protection Division, authority to carry out consumer protection compliance and enforcement with respect to passenger claims for lost, stolen, and damaged baggage. Grants the Aviation Consumer Protection Division authority also to collect, and make available on the DOT website, information from each commercial air carrier regarding its procedures and performance relating to lost, stolen, and damaged baggage.
Bill· SS. 3692 (111th)referred
United States · United States Congress · 3 August 2010
Amends the Internal Revenue Code to make permanent the tax deduction for mortgage insurance premiums.
Bill· SJRESS.J.Res. 38 (111th)open
United States · United States Congress · 3 August 2010
Constitutional Amendment - Prohibits outlays for a fiscal year (except those for repayment of debt principal) from exceeding total receipts for that fiscal year (except those derived from borrowing) unless Congress, by a two-thirds rollcall vote of each chamber, authorizes a specific excess of outlays over receipts. Requires a two-thirds rollcall vote of each chamber to increase the public debt limit. Directs the President to submit a balanced budget to Congress annually. Requires a two-thirds rollcall vote of each chamber before final adoption of any bill to increase internal revenue. Authorizes waivers of these provisions when a declaration of war is in effect or under other specified circumstances involving military conflict.
Bill· SS. 3681 (111th)referred
United States · United States Congress · 30 July 2010
Presidential Funding Act of 2010 - Amends the Internal Revenue Code, with respect to public financing of presidential election campaigns, to: (1) quadruple (from 1:1 to 4:1) the matching rate for contributions to primary election candidates or their authorized committees for contributions not exceeding $200 (currently, $250); (2) eliminate primary and general election spending limits on participating candidates; (3) increase the eligibility threshold for receiving matching payments from $5,000 to $25,000 in contributions from residents of each of at least 20 states; (4) limit the maximum campaign contribution by individuals to $1,000 for primaries (currently, $2,400); (5) allow an inflation adjustment for periods after 2012 for contribution limitations and matching payment amounts; (6) prohibit contributions raised by lobbyists or political action committees from qualifying for matching fund payments; (7) require candidates who accept public financing in primary elections to accept such financing in general elections; (8) change the starting date for payment of matching funds to primary candidates from January 1 of the election year to 6 months before the first presidential primary or caucus; (9) allow an equal payment to eligible candidates in a presidential election of $50 million with additional matching funds according to a specified formula; and (10) increase from $3 to $10 ($6 to $20 for joint returns) the tax checkoff for the Presidential Election Campaign Fund. Amends the Federal Election Campaign Act of 1971 to: (1) increase to $50 million the limit on coordinated spending by a national party and its presidential candidate; (2) prohibit political parties from spending unregulated funds (soft money) on their national conventions; (3) prohibit an authorized committee of a candidate from establishing a joint fundraising committee with a political committee other than the candidate's authorized committee; and (4) require presidential campaign committees to disclose information about bundled campaign contributions (i.e., a series of contributions exceeding specified threshold amounts). Amends the Reclamation Reform Act of 1982 to offset the cost of this Act by modifying irrigation subsidies for specified single farm operations.
Bill· HRH.R. 6035 (111th)referred
United States · United States Congress · 30 July 2010
Foreign Oil Displacement Act of 2010 - Amends the Internal Revenue Code to: (1) allow a tax credit for investment in a carbonaceous fuels facility; (2) allow a new 30% tax credit for investment in a carbonaceous fuels conversion facility; and (3) exempt from the manufacturer's excise tax on fuels carbonaceous fuel or any portion of a blend that is carbonaceous fuel. Defines "carbonaceous fuels conversion facility" as a facility for producing fuels from nonconventional sources using coal, including peat and any byproduct (including synthetic gas) or chemical that is from a coal, culm, or silt preparation facility and that contains fixed carbon derived from coal.
Bill· HRH.R. 6061 (111th)referred
United States · United States Congress · 30 July 2010
Presidential Funding Act of 2010 - Amends the Internal Revenue Code, with respect to public financing of presidential election campaigns, to: (1) quadruple (from 1:1 to 4:1) the matching rate for contributions to primary election candidates or their authorized committees for contributions not exceeding $200 (currently, $250); (2) eliminate primary and general election spending limits on participating candidates; (3) increase the eligibility threshold for receiving matching payments from $5,000 to $25,000 in contributions from residents of each of at least 20 states; (4) limit the maximum campaign contribution by individuals to $1,000 for primaries (currently, $2,400); (5) allow an inflation adjustment for periods after 2012 for contribution limitations and matching payment amounts; (6) prohibit contributions raised by lobbyists or political action committees from qualifying for matching fund payments; (7) require candidates who accept public financing in primary elections to accept such financing in general elections; (8) change the starting date for payment of matching funds to primary candidates from January 1 of the election year to 6 months before the first presidential primary or caucus; (9) allow an equal payment to eligible candidates in a presidential election of $50 million with additional matching funds according to a specified formula; and (10) increase from $3 to $10 ($6 to $20 for joint returns) the tax checkoff for the Presidential Election Campaign Fund. Amends the Federal Election Campaign Act of 1971 to: (1) increase to $50 million the limit on coordinated spending by a national party and its presidential candidate; (2) prohibit political parties from spending unregulated funds (soft money) on their national conventions; (3) prohibit an authorized committee of a candidate from establishing a joint fundraising committee with a political committee other than the candidate's authorized committee; and (4) require presidential campaign committees to disclose information about bundled campaign contributions (i.e., a series of contributions exceeding specified threshold amounts)
Bill· HRH.R. 6067 (111th)referred
United States · United States Congress · 30 July 2010
IDA Protection Act of 2010 - Directs the Secretary of Health and Human Services (HHS) to make grants to qualified entities for individual development accounts from funds authorized to be appropriated in FY2011 and FY2012. Provides that: (1) the rules applicable to such grants shall be similar to the rules of the Assets for Independence Act; and (2) funds for such grants shall be supplemental to other federal, state, and local funding for such accounts. Amends the Internal Revenue Code to deny a tax deduction for income attributable to the sale, exchange, or other disposition of coal, other hard mineral fossil fuels (including lignite and oil shale), or any primary product thereof.
Bill· HRH.R. 6025 (111th)referred
United States · United States Congress · 30 July 2010
Manufacturing Reinvestment Account Act of 2010 - Amends the Internal Revenue Code to establish tax-exempt manufacturing reinvestment accounts (MRAs) for taxpayers engaged in a manufacturing business. Allows such manufacturers to make tax deductible cash payments into an MRA of the lesser of their domestic manufacturing gross receipts for the taxable year or $250,000. Permits expenditures from an MRA for expenses for property to be used in the manufacturing business and expenses for employee job training and workforce development. Terminates the tax deduction for payments to an MRA seven years after the enactment of this Act.
Bill· HRH.R. 6041 (111th)referred
United States · United States Congress · 30 July 2010
Bringing Business Back Act of 2010 - Amends the Internal Revenue Code to exclude from gross income for a specified 10-year period, for income tax purposes, income or gain from real property that is certified as zoned for commercial use, that has been undeveloped and vacant for a 2-year period, and that is located in a qualified census tract. Defines "qualified census tract" as any census tract that has an average poverty and unemployment rate exceeding the national rate and that exhibits another condition of distress, such as high crime, deteriorating infrastructure, or population decline.
Bill· HRH.R. 6031 (111th)referred
United States · United States Congress · 30 July 2010
Denial of Certain Tax Benefits to Offending Oil Polluters Act of 2010 - Amends the Internal Revenue Code to deny all income tax credits and deductions to an offending oil polluter. Defines "offending oil polluter" to mean any person responsible for a vessel or a facility from which oil is discharged, unless such person: (1) has met all obligations under the Oil Pollution Act of 1990 to provide compensation for covered removal costs and damages; (2) was not found during the seven-year period after the first oil discharge to have committed willful or repeated violations under the Occupational Safety and Health Act of 1970; (3) was not convicted of a criminal violation for death or serious bodily injury; (4) did not have more than 10 fatalities at its facilities or refineries resulting from violations of federal or state health, safety, or environmental laws; and (5) was not required to pay fines of more than $10 million for violations of the Federal Water Pollution Control Act or the Clean Air Act.
Bill· HRH.R. 5995 (111th)referred
United States · United States Congress · 30 July 2010
Closing Oil Spill Tax Loopholes Act of 2010 - Amends the Internal Revenue Code to deny a tax deduction for payment of any claim for damages under the Oil Spill Pollution Act of 1990 with respect to any discharge of oil.
Bill· HRH.R. 6033 (111th)referred
United States · United States Congress · 30 July 2010
Higher Education Affordability Act of 2010 - Amends the Internal Revenue Code to replace the Hope and lifetime learning tax credits with a partially refundable $3,000 tax credit for the higher education expenses of a taxpayer, the taxpayer's spouse, or any dependent at an institution of higher education.
Bill· HRH.R. 5994 (111th)referred
United States · United States Congress · 30 July 2010
Stop Deducting Damages Act of 2010 - Amends the Internal Revenue Code to: (1) deny a tax deduction for any amount paid or incurred for punitive damages in connection with any judgment in, or settlement of, any legal action; and (2) include any amount paid as punitive damages in gross income for income tax purposes.
Bill· HRH.R. 6001 (111th)referred
United States · United States Congress · 30 July 2010
COBRA Affordability Act of 2010 - Amends the Internal Revenue Code to allow: (1) the establishment of tax-exempt accounts for the payment of COBRA (health insurance continuation benefits under the Consolidated Omnibus Budget Reconciliation Act of 1985) premiums; (2) an income-based tax deduction, up to $2,500, for cash contributions to such a COBRA premium payment account; (3) tax-free distributions from such an account for payment of COBRA premiums; (4) the rollover of unused amounts in such an account into a tax-exempt retirement account; and (5) employees to elect to enroll in an alternative health plan offered by their employers, in lieu of COBRA coverage.
Bill· HRH.R. 5991 (111th)referred
United States · United States Congress · 30 July 2010
American Metalworking Manufacturers Support Act - Directs the Administrator of the Small Business Administration (SBA) to: (1) carry out a program to provide business stabilization loans to viable small metalworking businesses that have a qualifying SBA small business loan and are experiencing immediate financial hardship; and (2) establish a technical assistance program to assist a bank or other financial institution to provide such loans to such businesses. Prohibits the Administrator from charging any loan fees. Makes specified funds available to the Secretary of the Treasury for the loan program. Limits each loan to a maximum of $3 million and 18 months, without interest. Amends the Internal Revenue Code to provide a small metalworking business tax credit of 30% of the amount paid or incurred for metal parts, components, or assemblies produced for the taxpayer under a contract between the taxpayer and a small metalworking business.