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Bill· SS. 3358 (114th)referred
United States · United States Congress · 20 September 2016
Flood Emergency Tax Relief Act of 2016 (FLETRA) This bill amends the Internal Revenue Code to permit individuals impacted by flooding in the Mississippi Delta to make penalty-free withdrawals from retirement accounts. The bill waives the 10% additional tax on early distributions from retirement plans for up to $100,000 in distributions made on or after August 11, 2016, and before January 1, 2018. The distributions must be made to an individual: (1) whose principal place of abode on August 11, 2016, is located in the Mississippi River Delta disaster area, and (2) who has sustained an economic loss by reason of the severe storms and flooding giving rise to the Presidential declaration of a major disaster area in Louisiana on or after August 11, 2016, and before September 1, 2016. A taxpayer who has received such a distribution may: (1) repay the distribution by making additional contributions to a retirement account within three years, and (2) include the distribution in gross income by dividing the amount over a three-year period.
Bill· SS. 3356 (114th)referred
United States · United States Congress · 20 September 2016
Native American Health Savings Improvement Act This bill amends the Internal Revenue Code to specify that receiving hospital care or medical services under a medical care program of the Indian Health Service or a tribal organization does not disqualify an individual from being eligible for a health savings account.
Bill· SS. 3354 (114th)referred
United States · United States Congress · 20 September 2016
Bringing Business Back Act of 2016 This bill amends the Internal Revenue Code to allow income or gain attributable to certain real property to be excluded from gross income for a one-year period in which the income attributable to the real property exceeds the pre-depreciation expenses attributable to the property. The exclusion applies to real property that has been certified by the state or local zoning authority and any economic development board as: (1) zoned for commercial use, (2) undeveloped and vacant during the two-year period ending on the date of certification, and (3) located within a qualified census tract. A "qualified census tract" is any census tract that: (1) has an average poverty rate exceeding the national average poverty rate or an unemployment rate above the national unemployment rate; and (2) exhibits another condition of distress, such as deteriorating infrastructure or population decline. A census tract is also qualified if it is located in a rural community that: (1) has an unemployment rate of at least 6%, and (2) in which at least 50% of the houses were constructed before 1980.
Bill· SS. 3353 (114th)referred
United States · United States Congress · 20 September 2016
Restraining Excessive Seizure of Property through the Exploitation of Civil Asset Forfeiture Tools Act or the RESPECT Act This bill revises the authority and procedures that the Internal Revenue Service (IRS) uses to seize property that has been structured to avoid Bank Secrecy Act (BSA) reporting requirements. The IRS may only seize property it suspects has been structured to avoid BSA reporting requirements if the property was derived from an illegal source or the funds were structured for the purpose of concealing the violation of a criminal law or regulation other than structuring transactions to evade BSA reporting requirements. Within 30 days of seizing property, the IRS must: (1) make a good faith effort to find all owners of the property, and (2) notify the owners of the post-seizure hearing rights established by this bill. The IRS may apply to a court for one 30-day extension of the notice requirement if it can establish probable cause of an imminent threat to national security or personal safety. If the owner of the property requests a court hearing within 30 days after the date on which notice is provided, the property must be returned unless the court holds a hearing within 30 days after notice is provided and finds that there is probable cause to believe that the property was derived from an illegal source or the funds were structured to conceal the violation of a criminal law or regulation other than a structuring violation. The bill amends the Internal Revenue Code to exclude from gross income any interest received from the federal government in connection with an action to recover property seized by the IRS pursuant to a claimed violation of the structuring provisions of the BSA.
Bill· HRH.R. 6086 (114th)referred
United States · United States Congress · 20 September 2016
Protecting Religious Expression Against Censorship and Harassment Act of 2016 This bill amends the Internal Revenue Code to specify that churches, their integrated auxiliaries, and conventions or associations of churches may not be denied treatment as an entity organized and operated exclusively for a religious purpose or be deemed to have participated in or intervened in any political campaign on behalf of (or in opposition to) any candidate for public office because of the content, preparation, or presentation of any homily, sermon, teaching, dialectic, or other presentation made during religious services or gatherings. The bill also: (1) repeals the authority of the Internal Revenue Service to seek an injunction related to flagrant political expenditures of section 501(c)(3) tax-exempt organizations, (2) specifies that a member or leader of a religious organization may express personal views on political matters or elections for public office during a regular religious service as long as the views are not disseminated beyond the members and guests assembled together at the service, and (3) specifies that it does not permit any disbursements for electioneering communications or expenditures prohibited by the Federal Election Campaign Act of 1971.
Bill· HRH.R. 6085 (114th)referred
United States · United States Congress · 20 September 2016
This bill amends the Internal Revenue Code to increase from $15 billion to $20.8 billion the national limitation on the amount of tax-exempt highway or surface freight transfer facility bonds.
Bill· HRH.R. 6071 (114th)referred
United States · United States Congress · 20 September 2016
This bill provides continuing FY2017 appropriations to most federal agencies until the earlier of December 9, 2016, or the enactment of the applicable appropriations legislation. It prevents a government shutdown that would otherwise occur when FY2017 begins on October 1, 2016, because the FY2017 appropriations bills that fund the federal government have not been enacted. The bill specifies the rates of operations for security and nonsecurity programs for the duration of the continuing appropriations. The bill enacts, by reference, the provisions of the conference report for H.R. 2577 (Military Construction, Veterans Affairs, and Related Agencies Appropriations Act, 2017 and Zika Response and Preparedness Act). American Security Against Foreign Enemies Act of 2015 or the American SAFE Act of 2015 The Federal Bureau of Investigation, the Department of Homeland Security, and the Director of National Intelligence must take specified actions to ensure that certain aliens from Iraq or Syria receive thorough background investigations and are certified not to be a security threat prior to being admitted to the United States as refugees. Protecting Internet Freedom Act The Department of Commerce may not allow the National Telecommunications and Information Administration's responsibility for Internet domain name system functions to cease unless a federal statute enacted after enactment of this bill expressly grants Commerce the authority. Commerce must certify to Congress that the United States: (1) secured sole ownership of the .gov and .mil top-level domains, and (2) entered into a contract with the Internet Corporation for Assigned Names and Numbers that provides the U.S. government with exclusive control and use of those domains in perpetuity.
Bill· HRH.R. 6067 (114th)referred
United States · United States Congress · 19 September 2016
Relief from Obamacare Exchange Failures Act This bill amends the Internal Revenue Code to exempt from the requirement to maintain minimum essential health coverage an individual who for any month is: (1) unable to obtain coverage under a qualified health plan through an exchange established under the Patient Protection and Affordable Care Act because no qualified health plan is offered to the individual through an exchange, (2) is not eligible for specified government-sponsored programs that provide health coverage, and (3) is not eligible for affordable employer-sponsored coverage.
Bill· HRH.R. 6044 (114th)referred
United States · United States Congress · 15 September 2016
This bill amends the Immigration and Nationality Act to authorize a specified amount of appropriations for FY2017 and each subsequent fiscal year for refugee resettlement activities.
Bill· SS. 3348 (114th)open
United States · United States Congress · 15 September 2016
Presidential Tax Transparency Act This bill amends the Federal Election Campaign Act of 1971 to require each candidate of a major party for the office of President to file with the Federal Election Commission (FEC) a copy of the candidate's income tax returns for the three most recent taxable years for which such a return has been filed with the Internal Revenue Service as of the date of the nomination. If a candidate has not filed with the FEC such income tax returns within 30 days after the nomination date, the FEC shall request the Department of the Treasury to furnish the returns. A tax return furnished to the FEC by a candidate or by Treasury shall be treated in the same manner as a report filed by the candidate and, except for the appropriate redaction of certain information, shall be made publicly available at the same time and in the same manner as other reports and statements. The bill sets forth a special rule for disclosure of tax returns in 2016 by a presidential candidate who is nominated for the general election in November 2016 and was so nominated before the enactment of this bill. The bill amends the Internal Revenue Code to authorize the FEC to disclose to the public the applicable tax returns of any person who has been nominated as a candidate of a major party. Treasury shall furnish the FEC with copies of any requested returns.
Bill· SS. 3339 (114th)referred
United States · United States Congress · 15 September 2016
Halt Tax Increases on the Middle Class and Seniors Act This bill amends the Internal Revenue Code to roll back the increased threshold for determining the amount of the tax deduction for medical expenses. Currently, individual taxpayers under age 65 may only deduct those medical expenses that exceed 10% of their adjusted gross income. This bill reduces that percentage to 7.5% for all taxpayers for tax years beginning after December 31, 2015. The threshold percentage remains at 10% for purposes of computing the alternative minimum tax (AMT).
Bill· SS. 3338 (114th)referred
United States · United States Congress · 15 September 2016
Small Business Employee Retirement Savings Act of 2016 This bill amends the Internal Revenue Code to modify the tax treatment of retirement plans for small employers with no more than 100 employees. The bill: (1) increases from $500 to $5,000 the limit on the amount of the tax credit for small employer pension plan startup costs, and (2) allows a three-year $500 business-related tax credit for small employers that include and maintain an automatic contribution arrangement in an employer-sponsored retirement plan. The bill also removes the 10% cap on the amount of an employee's wages that an employer may contribute to a retirement plan under an automatic contribution arrangement.
Bill· HRH.R. 6058 (114th)referred
United States · United States Congress · 15 September 2016
Offshore Wind Incentives for New Development Act or the Offshore WIND Act This bill amends the Internal Revenue Code to expand the tax credit for investment in energy property to include a qualified offshore wind property until January 1, 2026. Under the bill, a qualified offshore wind property is an offshore facility that uses wind to produce electricity, excluding certain small wind energy property which uses a small wind turbine to generate electricity.
Bill· HRH.R. 6050 (114th)referred
United States · United States Congress · 15 September 2016
National Debt and Taxation Transparency Act of 2016 This bill directs the Department of the Treasury to provide each individual who has a valid Social Security number, who received a Form W-2 in the previous taxable year, and who has filed a tax return in any previous taxable year (eligible individual) with a taxpayer account statement. Beginning on October 1, 2017, Treasury must provide the statement to eligible individuals upon request. For individual income tax returns after 2019, Treasury must include the statement in the instructions for the returns. The taxpayer account statement shall include: (1) a summary of the most recent Financial Report of the U.S. government, including the Statement of Long Term Fiscal Projections; (2) a calculation by Treasury of the eligible individual's share of the total obligations of the federal government; and (3) a 30-year calculation of the proportional increase in the federal income tax rates necessary to entirely finance the current fiscal path of the federal government, assuming there are no changes in current fiscal policy and no budget deficit. Within five years of enactment of this bill, Treasury must also provide an estimate of the marginal tax rate and the income and payroll tax liability of the individual under the assumptions stated above.
Bill· HRH.R. 6049 (114th)referred
United States · United States Congress · 15 September 2016
Protection from Insurance Exchange Monopolies Act This bill amends the Internal Revenue Code to exempt from the requirement to maintain minimum essential health coverage any individual residing in a county with fewer than two health insurance issuers offering qualified health plans on an exchange.
Bill· HRH.R. 6048 (114th)referred
United States · United States Congress · 15 September 2016
HBCU Investment Expansion Act This bill amends the Securities Act of 1933 to exempt qualified 501(c)(3) bonds issued after the enactment of this bill on behalf of a historically black college or university from state and local taxes. The bill also amends the Internal Revenue Code to allow a tax credit for jurisdictions that forgo taxes with respect to the interest payments under such a bond. The credit is equal to the total amount of interest paid on such a bond during the taxable year. The Department of the Treasury must pay the credit to the qualifying jurisdiction as soon as practicable after the recipient of the interest payments files a tax return with the jurisdiction.
Bill· HRH.R. 6042 (114th)referred
United States · United States Congress · 15 September 2016
This bill prohibits proposed Internal Revenue Service regulations published on August 4, 2016, relating to restrictions on liquidation of an interest with respect to estate, gift, and generation-skipping transfer taxes, and any substantially similar regulations, from taking effect.
Bill· HRH.R. 6023 (114th)referred
United States · United States Congress · 14 September 2016
Territory Health Insurance Tax Relief Act of 2016 This bill amends the Patient Protection and Affordable Care Act to exclude premiums paid by residents of U.S. territories from a health insurer's net premiums when calculating the annual fee on the health insurer, thereby lowering the fee for health insurers that collect such premiums. These premiums are still included in total health premiums when calculating the annual fee on health insurers, thus the total amount collected annually from health insurers is reduced.
Bill· SS. 3331 (114th)referred
United States · United States Congress · 14 September 2016
Territory Health Insurance Tax Relief Act of 2016 This bill amends the Patient Protection and Affordable Care Act to exclude premiums paid by residents of U.S. territories from a health insurer's net premiums when calculating the annual fee on the health insurer, thereby lowering the fee for health insurers that collect such premiums. These premiums are still included in total health premiums when calculating the annual fee on health insurers, thus the total amount collected annually from health insurers is reduced.
Bill· HRH.R. 6032 (114th)referred
United States · United States Congress · 14 September 2016
Data Breach Insurance Act This bill amends the Internal Revenue Code to allow a business tax credit for the purchase of qualified data breach insurance. The credit applies for five years and is equal to 15% of the annual premiums paid or incurred for the insurance in the ordinary course of the taxpayer's trade or business. Qualified data breach insurance is coverage provided by an insurance company for expenses or losses in connection with the theft, loss, disclosure, inaccessibility, or manipulation of data. Insurance does not qualify for the credit unless the taxpayer has adopted and is in compliance with: (1) the Framework for Improving Critical Infrastructure Cybersecurity published by the National Institute of Standards and Technology, or (2) any similar standard specified by the Internal Revenue Service.
Bill· HRH.R. 6026 (114th)referred
United States · United States Congress · 14 September 2016
This bill amends the Ethics in Government Act of 1978 to require candidates for nomination or election to the office of President or Vice President to include in financial disclosure reports a statement from the Department of the Treasury indicating whether or not the Internal Revenue Service is in the process of auditing any of the candidates' individual federal income tax returns, and, if so, the year of the tax return involved. Each candidate who won the nomination of a political party for election to the office of President or Vice President in 2016 must comply with this bill by September 26, 2016.
Bill· HRH.R. 6008 (114th)open
United States · United States Congress · 13 September 2016
Transit Benefits Modernization Act This bill amends the Internal Revenue Code to treat the use of a transportation network company by federal employees during the period beginning on the date of enactment of this bill and ending on December 31, 2018, as a qualified transportation fringe benefit that is excluded from an employee's gross income. A "transportation network company" is a corporation, partnership, sole proprietorship, or other entity that uses a digital network to connect riders to drivers affiliated with the entity in order for a driver to provide transportation services to a rider. During the period beginning on the date of enactment of this bill and ending on December 31, 2018, any agency that provides transit benefits to employees must provide benefits for using transportation network companies within the Washington Metropolitan Area in the same manner as benefits are provided for using public transportation services in the area.
Bill· HRH.R. 6019 (114th)referred
United States · United States Congress · 13 September 2016
Relief from Obamacare Mandate Act of 2016 This bill amends the Internal Revenue Code (IRC) to exempt individuals with certain premium increases from the requirement under the Patient Protection and Affordable Care Act (PPACA) to maintain minimum essential health coverage. The exemption applies to any individual for any month during a year that the individual resides in a state in which the average premium for self-only or family coverage under the second lowest cost silver plans within the state has increased by more than 10% from the prior year. The bill also requires the cost of annual deductibles to be taken into account in applying the exemption for individuals who cannot afford coverage. The bill repeals provisions added to the IRC by PPACA that: (1) restrict payments from health savings accounts (HSAs), Archer medical savings accounts (MSAs), and health flexible spending and reimbursement arrangements for medications to prescription drugs and insulin only (thus allowing payments for over-the-counter medications); (2) impose a $2,500 limitation on salary reduction contributions to a health flexible spending arrangement under a cafeteria plan; and (3) impose an additional tax on HSA and Archer MSA distributions not used for qualified medical expenses.
Bill· HRH.R. 6015 (114th)referred
United States · United States Congress · 13 September 2016
Primary Care Enhancement Act of 2016 This bill amends the Internal Revenue Code to: (1) permit an individual to pay primary care service arrangement costs from a health savings account; and (2) allow an eligible taxpayer enrolled in a high-deductible health plan to take a tax deduction for cash paid into a health savings account, even if the taxpayer is simultaneously enrolled in a primary care service arrangement. Under a "primary care service arrangement," an individual is provided coverage restricted to primary care services in exchange for a fixed periodic fee or payment for such services. For the purposes of certain tax-deductible expenses for medical care, the bill expands the definition of "medical care" to include periodic provider fees, including: (1) periodic fees paid to a primary care physician for a defined set of medical services or the right to receive medical services on an as-needed basis; and (2) pre-paid primary care services designed to screen for, diagnose, cure, mitigate, treat, or prevent disease and promote wellness.
Bill· HRH.R. 6011 (114th)referred
United States · United States Congress · 13 September 2016
ACA Premium Payment Verification Act This bill conditions any advance payment of premium tax credits and cost-sharing reductions under the Patient Protection and Affordable Care Act upon certification that the Centers for Medicare & Medicaid Services (CMS) has in place an adequate process to independently verify that an individual is enrolled under a qualified health plan (QHP) and has paid the plan premium. Such a process must satisfy specified requirements with respect to automation, effectiveness, and cooperation between CMS and the Department of the Treasury. Furthermore, such a process shall not be considered adequate to the extent that it includes any procedures that rely on assurances or attestations of the issuer of the QHP involved.
Bill· HRH.R. 6017 (114th)referred
United States · United States Congress · 13 September 2016
Race to the Job Initiative Act This bill requires the Department of the Treasury to establish and administer a grant program to provide anchor institution (i.e., a hospital, college, research center, or nonprofit institution) grants and infrastructure grants to eligible low-income communities for community development. Treasury shall select: (1) within the first year after enactment of this bill, 30 of such low-income communities to receive these grants; and (2) within the second year, an additional 20 of these communities. Treasury must award a capital assistance grant to each community development financial institution specified in the grantee's application to make loans to, and invest in, businesses, organizations, or public-private partnerships located in the eligible low-income community. The bill amends the Internal Revenue Code to allow a new markets tax credit for investment in a partner community development financial institution without regard to allocation limitations on such credit. The bill amends the Community Development Banking and Financial Institutions Act of 1994 to limit to $20 million (in the aggregate, during a three-year period) an award from the Community Development Financial Institutions (CDFI) Fund to a community development financial institution and its subsidiaries and affiliates receiving a capital assistance grant under this bill. CDFI funds are limited annually for these entities to: (1) $10 million for financial assistance, and (2) $500,000 for technical assistance.
Bill· HRH.R. 6000 (114th)referred
United States · United States Congress · 13 September 2016
Mead Equality And Definition Act of 2016 or the MEAD Act This bill amends the Internal Revenue Code to modify rules regarding the taxation of mead (honey wine) and other agricultural wines. The bill repeals the limitations on adding wine spirits to an agricultural wine or using any coloring material, herbs, or other flavoring material (except hops in the case of honey wine) in the production. The Department of the Treasury must modify regulations for the production of agricultural wine to allow: (1) the use of spirits in the production of agricultural wine; and (2) additional ingredients to be added during the production of mead, including limited amounts of fruits, vegetables, spices, and other ingredients that are suitable for human food consumption and safe for use in an alcoholic beverage. In modifying the regulations, Treasury must also: eliminate limitations on the quantity of hops used in mead; specify certain requirements for the density of the honey and water mixture when additional ingredients are added to mead; limit the alcohol content of mead to 24% by volume; and allow an agricultural wine to be produced for research and development without an approved formula, as long as the wine is not marketed or sold prior to approval of the formula. The bill also: (1) specifies a tax rate of 22.6 cents per gallon for mead containing not more than 0.64 grams of carbon dioxide per hundred milliliters of mead, and (2) allows a credit against such tax on meads for small domestic producers.
Bill· SS. 3311 (114th)referred
United States · United States Congress · 12 September 2016
CO-OP Consumer Protection Act of 2016 This bill amends the Internal Revenue Code to exempt from penalties for failing to purchase and maintain minimum essential health care coverage individuals whose coverage under a plan offered by a qualified nonprofit health insurance issuer receiving funds through the Consumer Operated and Oriented Plan program was terminated.
Bill· HRH.R. 5994 (114th)referred
United States · United States Congress · 12 September 2016
Biodiesel and Renewable Diesel Incentive Extension Act of 2016 This bill amends the Internal Revenue Code to extend through 2018: (1) the income tax credit for biodiesel and renewable diesel used as fuel, (2) the excise tax credit for biodiesel mixtures, and (3) the payments that are equivalent to the biodiesel mixture excise tax credit.
Bill· SS. 3307 (114th)referred
United States · United States Congress · 8 September 2016
This bill requires the Department of the Treasury and the Department of Labor to cooperate to modify specified returns required for deferred compensation plans and other employee benefit plans to permit all members of a group of plans to file a single aggregated annual return or report satisfying the requirements of both the Internal Revenue Code and the Employee Retirement Income Security Act of 1974 (ERISA). The requirement applies to a group in which all of the plans: are individual account plans or defined contribution plans; have the same trustee, the same one or more named fiduciaries, the same administrator, and plan years beginning on the same date; and provide the same investments or investment options to participants and beneficiaries. The bill also specifies that, for the purposes of applying the numerical limitations related to the electronic filing of returns for deferred compensation plans, each plan for which information is provided on the return must be treated as a separate return.
Bill· SS. 3302 (114th)referred
United States · United States Congress · 8 September 2016
Centers for Disease Control and Prevention Emergency Response Act of 2016 This bill establishes and provides funds for the Centers for Disease Control and Prevention (CDC) Emergency Response Fund. The CDC may use this fund when emergency operations are activated in response to a public health emergency or potential public health emergency. Funds may be used to detect, prepare for, or respond to public health threats domestically and abroad. The CDC may not use amounts over a specified threshold in a fiscal year until 30 days after it notifies Congress and the President of its plan to use those amounts. A joint resolution of Congress may prohibit the CDC from using those amounts.
Bill· HRH.R. 5966 (114th)referred
United States · United States Congress · 8 September 2016
This bill deauthorizes the project for navigation at the Green River Locks and Dams 3, 4, 5, and 6 and Barren River Lock and Dam 1, Kentucky, and requires the associated lands and improvements to be disposed of as prescribed below. All U.S. rights to: Green River Lock and Dam 3, located in Ohio County and Muhlenberg County, shall be conveyed to the Rochester Dam Regional Water Commission; Green River Lock and Dam 4, located in Butler County, shall be conveyed to Butler County; Green River Lock and Dam 5, located in Butler County and Warren County, shall be conveyed to Kentucky, a political subdivision thereof, or a tax-exempt non-governmental organization; and the portion of the Green River Lock and Dam 6, Edmonson County located on the right descending bank of the Green River, and Barren River Lock and Dam 1, located in Warren County, shall be conveyed to the Kentucky Department of Fish and Wildlife Resources. The Secretary of the Army shall transfer administrative jurisdiction over the portion of the Green River Lock and Dam 6 located on the left descending bank of the Green River to the Department of the Interior for inclusion in the Mammoth Cave National Park. If the Secretary determines that such conveyed land ceases to be owned by the public, all right to the land shall revert to the United States.
Bill· HRH.R. 5973 (114th)referred
United States · United States Congress · 8 September 2016
This bill amends the Internal Revenue Code to modify the tax treatment of certain life insurance contract transactions. The bill establishes reporting requirements for acquisitions of life insurance contracts in a reportable policy sale. Specified details must be reported regarding: the payments, contracts, and people involved in the acquisition; the seller's basis; and payments of death benefits. A "reportable policy sale" is the acquisition of an interest in a life insurance contract, directly or indirectly, if the acquirer has no substantial family, business, or financial relationship with the insured apart from the acquirer's interest in such life insurance contract. The bill also: (1) specifies that no basis adjustment shall be made for mortality, expense, or other reasonable charges incurred under an annuity or life insurance contract; and (2) exempts the transfer of a life insurance contract, or any interest therein, in a reportable policy sale from the transfer for valuable consideration rule. (Under current law, the transfer for valuable consideration rule provides that, if a life insurance contract or an interest in a contract is transferred for a valuable consideration, the tax exclusion for amounts received under a life insurance contract due to the death of the insured is limited to the sum of the actual value of the consideration and the premiums and other amounts subsequently paid by the transferee.)
Bill· HRH.R. 5971 (114th)referred
United States · United States Congress · 8 September 2016
This bill amends the Internal Revenue Code to: (1) increase from $5,000 to $7,500 (adjusted for inflation after 2017) the amount of employer-provided dependent care assistance that an employee may exclude from gross income, and (2) permit unused dependent care benefits in cafeteria plans and flexible spending arrangements to be carried forward to the succeeding plan year.
Bill· HRH.R. 5962 (114th)referred
United States · United States Congress · 8 September 2016
Streamlining Income-driven, Manageable Payments on Loans for Education Act or the SIMPLE Act This bill amends the Higher Education Act of 1965 to revise the process for enrolling a borrower in federal student loan repayment plans when the borrower is delinquent on payments for student loans under the Direct Loan program. Specifically, the Department of Education (ED) may use the tax information of certain delinquent borrowers for purposes of calculating their income-driven repayment plan options. ED must notify those borrowers about their delinquency and repayment plan options. ED must also establish and implement procedures for automatically recertifying the income of certain delinquent borrowers for the purpose of determining their repayment obligations.
Bill· HRH.R. 5958 (114th)referred
United States · United States Congress · 8 September 2016
This bill provides FY2016 supplemental appropriations to the Departments of Health and Human Services (HHS) and State to prevent, prepare for, and respond to the Zika virus. The bill specifies permissible uses for the funds and designates the funds as an emergency requirement. The emergency funding is exempt from discretionary spending limits and is only available if the President subsequently designates the funds as an emergency requirement. The bill provides appropriations to HHS for: the Health Resources and Services Administration, the Centers for Disease Control and Prevention, the National Institutes of Health, and the Public Health and Social Services Emergency Fund within the Office of the Secretary. For the State Department, the bill provides appropriations for: the Administration of Foreign Affairs, the U.S. Agency for International Development (USAID), Bilateral Economic Assistance, International Security Assistance, and Multilateral Assistance. The bill sets forth congressional notification and reporting requirements that apply to the funds. It also provides funds to the Government Accountability Office for the oversight of activities funded by this bill. The bill also rescinds specified unobligated balances of funds that were previously provided to USAID to prevent, prepare for, and respond to the Ebola virus.
Law· HRH.R. 5946 (114th)enacted
United States · United States Congress · 7 September 2016
United States Appreciation for Olympians and Paralympians Act This bill amends the Internal Revenue Code to exclude from gross income, for income tax purposes, the value of any medal or prize money received on account of competition in the Olympic Games or Paralympic Games.
Bill· HRH.R. 5945 (114th)referred
United States · United States Congress · 7 September 2016
Ready to Work Act of 2016 This bill amends title III (Unemployment Insurance) of the Social Security Act to allow states, rather than the Department of Labor, to determine whether an individual claiming unemployment compensation is an individual for whom suitable work is only available in an occupation that regularly conducts drug testing. The final rule issued by Labor on August 1, 2016, entitled "Federal-State Unemployment Compensation Program; Middle Class Tax Relief and Job Creation Act of 2012 Provision on Establishing Appropriate Occupations for Drug Testing of Unemployment Compensation Applicants" (81 Fed. Reg. 50298), shall have no force or effect.
Bill· SS. 3297 (114th)open
United States · United States Congress · 7 September 2016
Relief from Obamacare Mandate Act of 2016 This bill amends the Internal Revenue Code (IRC) to exempt individuals with certain premium increases from the requirement under the Patient Protection and Affordable Care Act (PPACA) to maintain minimum essential health coverage. The exemption applies to any individual for any month during a year that the individual resides in a state in which the average premium for self-only or family coverage under the second lowest cost silver plans within the state has increased by more than 10% from the prior year. The bill also requires the cost of annual deductibles to be taken into account in applying the exemption for individuals who cannot afford coverage. The bill repeals provisions added to the IRC by PPACA that: (1) restrict payments from health savings accounts (HSAs), Archer medical savings accounts (MSAs), and health flexible spending and reimbursement arrangements for medications to prescription drugs and insulin only (thus allowing payments for over-the-counter medications); (2) impose a $2,500 limitation on salary reduction contributions to a health flexible spending arrangement under a cafeteria plan; and (3) impose an additional tax on HSA and Archer MSA distributions not used for qualified medical expenses.
Bill· SS. 3296 (114th)open
United States · United States Congress · 7 September 2016
Protection from ObamaCare Monopolies Act This bill amends the Internal Revenue Code to exempt from the requirement to maintain minimum essential health coverage any individual residing in a county with fewer than two health insurance issuers offering qualified health plans on an exchange.
Bill· SS. 3291 (114th)referred
United States · United States Congress · 7 September 2016
Small Business Bill of Rights This bill modifies tax provisions, regulatory requirements, and legal procedures that affect small businesses. Bringing Business Back Act of 2016 The bill amends the Internal Revenue Code to allow a tax exclusion for certain income attributable to real property in areas that meet criteria regarding unemployment, poverty, or other signs of distress. The bill temporarily reduces the capital gains tax on certain small business stock, increases the deduction for start-up expenditures, and exempts small businesses from tax increases. Federal agencies must review existing and proposed regulations that affect small businesses using specified criteria. Certain new small business regulations must expire after seven years, unless they are renewed. Death Tax Repeal Act of 2016 The bill repeals the estate and generation-skipping transfer taxes and makes permanent the maximum 35% gift tax rate and the lifetime gift tax exemption. It also extends or makes permanent several tax credits and deductions related to energy efficiency. With respect to the legal process, the bill establishes requirements and limitations for lawsuits arising from health care liability claims regarding health care goods or services or any medical product affecting interstate commerce. The bill amends the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 to permit verifications under the E-Verify program to be provided by telephone. The bill amends the Small Business Act to modify policies regarding goals for participation of small businesses in procurement contracts and the bundling of contracts. It also establishes criminal penalties for making false statements regarding status as a small business concern or compliance with the Small Business Act to obtain, retain, or complete a federal contract.
Bill· HRH.R. 5947 (114th)referred
United States · United States Congress · 7 September 2016
Improved Employment Outcomes for Foster Youth Act of 2016 This bill amends the Internal Revenue Code to expand the Work Opportunity Tax Credit (WOTC) to include the hiring of qualified foster care transition youth. (The WOTC permits employers who hire individuals who are members of a targeted group [e.g., qualified veterans, ex-felons, SSI recipients] to claim a tax credit equal to a portion of the wages paid to those individuals.) A "qualified foster care transition youth" is any individual who is certified by the designated local agency as: (1) not having attained age 27 as of the hiring date, and (2) as having been in foster care after attaining the younger of age 16 or the age specified in provisions of the Social Security Act related to the John H. Chafee Foster Care Independence Program.
Bill· HRH.R. 5935 (114th)referred
United States · United States Congress · 6 September 2016
This bill amends the Internal Revenue Code, with respect to tax administration requirements for foreign-source income and assets, to repeal: (1) withholding requirements for payments to foreign financial institutions and other foreign entities, (2) information reporting for foreign financial assets, (3) penalties for underpayments of tax attributable to undisclosed foreign financial assets, (4) reporting requirements for shareholders of a passive foreign investment company and U.S. owners of foreign trusts, and (5) the additional penalty for failure to file required notices and information returns for certain foreign trusts.
Bill· HRH.R. 5924 (114th)referred
United States · United States Congress · 21 July 2016
This bill amends the Internal Revenue Code to require a qualified hazardous duty area to be treated in the same manner as a combat zone for certain tax provisions. A "qualified hazardous duty area" is the Sinai Peninsula of Egypt if a member of the Armed Forces performs services in such location that qualify for special pay for duty subject to hostile fire or imminent danger. The requirement applies to specified tax provisions relating to: the special rule where a deceased spouse was in missing status; the exclusion from gross income of certain combat pay of members of the Armed Forces; income taxes of members of the Armed Forces on death; combat zone-related deaths of members of the Armed Forces; the definition of wages relating to combat pay for members of the Armed Forces; the taxation of phone service originating from a combat zone from members of the Armed Forces; joint tax returns where an individual is in missing status; and additional time for individuals serving in combat zones to file returns, pay taxes, and perform other specified acts.
Bill· HRH.R. 5917 (114th)referred
United States · United States Congress · 18 July 2016
Menstrual Products Tax Credit Act of 2016 This bill amends the Internal Revenue Code to provide taxpayers with a refundable tax credit of $120 for each individual: (1) for whom a taxpayer is allowed a deduction for a personal exemption, and (2) who uses menstrual products. The credit must be adjusted for inflation after 2017 and is limited to taxpayers with modified adjusted gross incomes below specified amounts. The Department of Health and Human Services must determine and provide the Internal Revenue Service with a definition for "menstrual products," which must include tampons, pads, liners, cups, and similar products used by women with respect to menstruation.
Bill· HRH.R. 5879 (114th)open
United States · United States Congress · 14 July 2016
This bill amends the Internal Revenue Code, with respect to the tax credit for the production of electricity from advanced nuclear power facilities, to: (1) establish requirements for the allocation of unutilized portions of the national megawatt capacity limitation, and (2) allow public entities to transfer the credit to project partners. If a portion of the 6,000 national megawatt capacity limitation for the credit is unutilized after December 31, 2020, the Internal Revenue Service must allocate the unutilized capacity: (1) first to facilities that were placed in service on or before December 31, 2020, and did not receive an allocation equal to their full nameplate capacity, and (2) then to facilities placed in service after December 31, 2020, in the order in which the facilities are placed in service. The placed-in-service sunset date of January 1, 2021, does not apply to the allocations of unutilized national megawatt capacity. Qualified public entities may transfer the credit to an eligible project partner. A "qualified public entity" is: (1) a federal, state, or local government or any political subdivision, agency, or instrumentality thereof; (2) a mutual or cooperative electric company; or (3) a not-for-profit electric utility which has or had received a loan or loan guarantee under the Rural Electrification Act of 1936. An "eligible project partner" includes any person who: (1) is responsible for, or is participating in, the design or construction of the facility; (2) participates in the provision of nuclear steam or nuclear fuel to the facility, or (3) has an ownership interest in the facility.
Bill· HRH.R. 5860 (114th)referred
United States · United States Congress · 14 July 2016
Emergency Forest Restoration Act This bill allows the Department of Agriculture (USDA), regarding National Forest System lands, or the Department of the Interior, regarding public lands, to develop and carry out a forest management activity on lands of the department concerned in a state when the activity's primary purpose is to address an insect or disease infestation that has been declared an emergency by the state governor. With specified exceptions, a categorical exclusion shall be available to USDA or Interior for these purposes. A "categorical exclusion" is an exception to the requirements of the National Environmental Policy Act of 1969 for a project or activity relating to the management of National Forest System lands or public lands that would otherwise be considered a major federal action. Beginning in FY2018, USDA shall identify the amount of funds, if any, appropriated in the previous fiscal year pursuant to the authorization of appropriations specified in this bill. Within five years of the end of the fiscal year in which an identification is made, USDA shall sell an amount of timber the sale of which is sufficient to recoup the identified amount and any associated costs. The bill prescribes requirements for the deposit of sales proceeds.
Bill· HRH.R. 5851 (114th)referred
United States · United States Congress · 14 July 2016
Refugee Protection Act of 2016 This bill amends the Immigration and Nationality Act to eliminate the one-year time limit for filing an asylum claim. The bill revises the definition of "refugee" and the criteria for granting asylum. The bill makes certain currently required detention provisions regarding arriving aliens who request asylum discretionary. The Department of Homeland Security (DHS) shall: (1) establish a secure alternatives to detention program, and (2) establish specified conditions of detention. The United States Commission on International Religious Freedom may conduct a study to determine whether certain immigration officers are properly handling asylum and removal/detention authority. The bill: (1) authorizes waiver of the continuous one-year presence requirement for permanent resident status adjustment for a qualifying refugee/asylee who worked for the U.S. government overseas; (2) exempts aliens under the age of 18 from certain restrictions on applying for asylum; and (3) sets forth protections for minors, refugees, aliens interdicted at sea, and stateless persons. The President is authorized to designate refugee groups. The bill authorizes refugee applicants to simultaneously pursue other forms of admission. The spouse or child of a refugee or asylee may bring his or her accompanying or following child into the United States as a refugee or asylee. If the President does not issue a refugee allocation determination before the beginning of a fiscal year, the number of refugees that may be admitted in each quarter shall be 25% of the number of refugees admissible during the previous fiscal year. The bill amends the National Defense Authorization Act for Fiscal Year 2006, with respect to naturalization of an Afghan or Iraqi translator who is a lawful permanent resident, to count a period of absence from the United States working as a translator for the United States or a U.S. contractor in Afghanistan or Iraq towards the accumulation of the required physical presence in the United States. The bill revises: (1) the definition of "terrorist activity" for purposes of alien inadmissibility, including for aliens who were under 18 years of age when they committed certain actions under duress; and (2) the refugee grant and contract assistance allocation formula. The Government Accountability Office shall conduct a study of the Office of Refugee Resettlement's domestic refugee resettlement programs. The Personal Responsibility and Work Opportunity Reconciliation Act of 1996 is amended to extend the eligibility for supplemental security income assistance to certain aliens (including asylees and refugees) and trafficking victims. DHS shall grant employment authorization to qualifying T visa aliens (victims of trafficking in persons) and U visa aliens (children who have been granted special immigrant status as victims of criminal activity). The number of U visas is increased.
Bill· HRH.R. 5893 (114th)referred
United States · United States Congress · 14 July 2016
No Regulation Without Representation Act of 2016 This bill prohibits a state from imposing sales and use tax obligations or assessments on a person who is not a purchaser or seller with a physical presence in the state during the calendar quarter for which the obligation or assessment is imposed. The person must be physically present for a state to: (1) impose obligations for collecting a sales, use, or similar tax or for collecting related information; (2) assess such a tax on a person; or (3) treat a person as doing business in the state for the purposes of such a tax. A person is physically present if the person's business activities in the state include: owning or leasing certain property in the state; having one or more employees, agents, or independent contractors in the state specifically soliciting product or service orders from customers in the state or who provide on-site design, installation, or repair services on behalf of the remote seller; or maintaining an office in the state with at least three employees. Physical presence does not include: (1) certain referral agreements, (2) presence for less than 15 days in a year, (3) delivery and product placement services offered by an interstate or in-state common carrier, or (4) Internet advertising services provided by in-state residents which are not exclusively directed towards or exclusively soliciting in-state customers. The bill specifies that U.S. district courts have original jurisdiction over civil actions to enforce this bill.
Bill· SS. 3280 (114th)referred
United States · United States Congress · 14 July 2016
Public Health Emergency Response and Accountability Act This bill requires the Department of Health and Human Services, upon determination of a public health emergency, to provide for the convening of a group of federal officials to prepare monthly reports concerning such matters as funding, collaboration, and best practices. The bill makes appropriations to the Public Health Emergency Fund upon determination of an emergency. Funding is subject to a calculation that compares amounts available in the fund to average public health emergency relief expenditures over preceding fiscal years. The bill amends the Balanced Budget and Emergency Deficit Control Act of 1985 to exempt the fund from sequestration, a process of automatic, usually across-the-board spending reductions under which budgetary resources are permanently cancelled to enforce specific budget policy goals. The Government Accountability Office (GAO) must report on: the capacity of the public health system to respond effectively to infectious disease outbreaks, the coordination between federal, state, and local government entities when responding to infectious disease outbreaks, the most effective ways to provide or allocate resources for public health emergency response, and an audit of how funds for public health emergencies have been expended within the last two years. GAO must also issue a post-emergency report on response efforts by government entities.