Taxation

Withholding Tax Relief Act of 2011

United States · United States Congress · 17 October 2011

Withholding Tax Relief Act of 2011 - Repeals the provision in the Tax Increase Prevention and Reconciliation Act of 2005 requiring federal, state, and local governmental entities to withhold 3% of payments due to vendors providing goods and services to such entities. Rescinds permanently $30 billion of appropriated but unobligated discretionary funds.  Exempts unobligated funds of the Department of Defense (DOD) or the Department of Veterans Affairs (VA).  Requires the Director of the Office of Management and Budget (OMB) to determine and identify from which appropriation accounts such rescissions shall apply and report to the Secretary of the Treasury and Congress on such rescissions.

Teachers and First Responders Back to Work Act of 2011

United States · United States Congress · 17 October 2011

Teachers and First Responders Back to Work Act of 2011 - Directs the Secretary of Education to allocate grants to states and, through them, subgrants to local educational agencies (LEAs) for the costs of retaining, recalling, rehiring, or hiring employees to provide early childhood, elementary, or secondary education and related services. Allows states to reserve up to 10% of their grant for awards, for the same purposes, to state-funded early learning programs. Requires LEAs and state-funded early learning programs to obligate such funds by the close of FY2013. Prohibits the use of such grants to supplant state funding for education. Directs the Attorney General to carry out a competitive grant program pursuant to the Omnibus Crime Control and Safe Streets Act of 1968 for the hiring, rehiring, or retention of career law enforcement officers. Makes appropriations to the Community Oriented Policing Stabilization Fund to carry out such program and for transfer to a First Responder Stabilization Fund from which the Secretary of Homeland Security (DHS) shall make competitive grants for hiring additional firefighters pursuant to the Federal Fire Prevention Control Act of 1974. Amends the Internal Revenue Code to impose on individual taxpayers in taxable years beginning after 2012 an additional tax equal to 0.5% of so much of their modified adjusted gross income as exceeds $1 million. Defines "modified adjusted gross income" as adjusted gross income reduced by any deduction allowed for investment interest. Provides for an inflation adjustment to the $1 million threshold amount for taxable years beginning after 2013.

Jobs Through Growth Act

United States · United States Congress · 17 October 2011

Jobs Through Growth Act - Expresses the sense of Congress that S.J. Res. 10 (a balanced budget amendment) should be passed and submitted to the states for ratification within 90 days after the enactment of this Act. Amends the Impoundment Control Act of 1974 to require the Office of Management and Budget (OMB) to transmit, within 45 calendar days after enactment of the funding in question, a message to Congress with specified information requesting any rescission the President proposes under the procedures in this Act. Prescribes requirements for timing and packaging of rescission requests. Authorizes OMB, subject to a specified time limit, to withhold funding from obligation temporarily if the President proposes a rescission. Sets forth procedures for expedited congressional consideration of proposed rescissions. Directs the Senate Committee on Finance and the House Committee on Ways and Means to report legislation that will lower, consolidate, and simplify: (1) the individual income tax system, with not more than three tax rates, the highest being 25%; and (2) the corporate income tax system, with a top tax rate of 25% and a consolidation of the system into two tax rates. Withholding Tax Relief Act of 2011 - Repeals the provision of the Tax Increase Prevention and Reconciliation Act of 2005 requiring federal, state, and local governmental entities to withhold 3% of payments due to vendors providing goods and services to such entities. Rescinds $39 billion in offsetting appropriated but unobligated discretionary funds. Requires the Director of the Office of Management and Budget (OMB) to identify the appropriation accounts to which such rescissions shall apply. Exempts unobligated funds of the Department of Defense (DOD) or the Department of Veterans Affairs (VA). Repeals the Patient Protection and Affordable Care Act and the health care-related provisions in the Health Care and Education Reconciliation Act of 2010. Restores provisions of law amended by such Act or provisions. Medical Care Access Protection Act of 2011 or the MCAP Act - Sets forth provisions regulating lawsuits for health care liability claims related to the provision of health care services, including provisions shortening the statute of limitations, setting limits on noneconomic and punitive damages, restricting contingency fees, prescribing qualifications for expert witnesses, and reducing damaged based on collateral source benefits. Repeals the Dodd-Frank Wall Street Reform and Consumer Protection Act (Dodd-Frank), and revives or restores the provisions of law amended by it as if Dodd-Frank had not been enacted. REINS Act - Rewrites provisions relating to congressional review of agency rulemaking to require congressional approval of major rules of the executive branch before they may take effect (currently, major rules take effect unless Congress passes and the President signs a joint resolution disapproving them). Defines "major rule" as any rule, including an interim final rule, that has resulted in or is likely to result in: (1) an annual effect on the economy of $100 million or more; (2) a major increase in costs or prices; or (3) significant adverse effects on competition, employment, investment, productivity, innovation, or U.S. competitiveness. Provides that if a joint resolution of approval of a major rule is not enacted by the end of 70 session days or legislative days after the agency proposing the rule submits its report on such rule to Congress, the rule shall be deemed not to be approved and shall not take effect. Permits a major rule to take effect for 90 calendar days without such approval if the President determines such rule is necessary because of an imminent threat to health or safety or other emergency, for the enforcement of criminal laws, for national security, or to implement an international trade agreement. Sets forth House and Senate procedures for joint resolutions approving major rules and disapproving non-major rules. Regulation Moratorium and Jobs Preservation Act - Prohibits any federal agency from taking any significant regulatory action until the Bureau of Labor Statistics (BLS) reports a monthly unemployment rate equal to or less than 7.7%. Defines a "significant regulatory action" as an action that is likely to: (1) have an annual effect on the economy of $100 million or more or adversely affect in a material way the economy, productivity, competition, jobs, the environment, public health or safety, small entities, or state, local, or tribal governments or communities; (2) create a serious inconsistency or otherwise interfere with another agency's action; (3) materially alter the budgetary impact of entitlements, grants, user fees, or loan programs or the rights and obligations of recipients thereof; or (4) raise novel legal or policy issues. Authorizes the President to waive such prohibition if the President notifies Congress that a waiver is necessary on the basis of national security or a national emergency. Allows judicial review of all claims under this Act. Freedom from Restrictive Excessive Executive Demands and Onerous Mandates Act of 2011 - Amends the Regulatory Flexibility Act (RFA) to revise the regulatory process (rulemaking) with respect to small entities (e.g., small businesses, small organizations, and small governmental jurisdictions). Defines "economic impact" with respect to a proposed or final rule to mean: (1) the economic effects on small entities directly regulated by the rule, and (2) the reasonably foreseeable economic effects of the rule on small entities resulting from their transactions with other businesses and entities directly regulated by the rule. Expands judicial review of agency rulemaking to permit small entities to seek judicial review of initial regulatory flexibility analyses and to obtain an injunction of a proposed rule that is noncompliant with RFA requirements. Requires each agency to establish a plan for the periodic (every nine years) review of: (1) its rules that have a significant adverse economic impact on small entities, and (2) any small entity compliance guide required to be published by an agency. Sets forth criteria for review of a rule, including the continued need for the rule, the complexity of the rule, and the impact of the rule on small entities. Expands to all agencies the procedures for gathering comments on rules that will have a significant economic impact on small entities. Extends RFA requirements to informal agency guidance documents. Amends the Small Business Regulatory Enforcement Fairness Act of 1996 to require each agency to review on a periodic basis the civil penalties it imposes on small entities for violations of statutory or regulatory requirements. Imposes certain additional requirements on agencies prior to the issuance of a final rule, including requirements for: (1) publication of an initial regulatory flexibility analysis, (2) a determination of the average cost of a rule for affected small entities and the number of small entities affected or reasonably presumed to be affected, and (3) consultation with the Chief Counsel for Advocacy for the Small Business Administration (SBA) with respect to the accuracy of information relating to the cost and impact of a final rule. Authorizes appropriations to SBA for FY2012-FY2014 to carry out this Act. Repeals certain provisions of the Small Business Act and the Energy Security and Efficiency Act of 2007 to offset the costs of carrying out this Act and to reduce the federal deficit. Unfunded Mandates Accountability Act - Amends the Unfunded Mandates Reform Act of 1995 to: (1) require regulatory impact analyses for rules that do not involve a legislative mandate and for final rules that do not have a prior notice of proposed rulemaking; (2) require federal agencies to prepare and publish in the Federal Register an initial and final regulatory impact analysis prior to promulgating any proposed or final rule that may have an annual effect on the economy of $100 million or more or that may result in the expenditure of $100 million or more in any one year by state, local, and tribal governments; (3) require such agencies to identify and consider regulatory alternatives before promulgating any proposed or final rule and select the least costly, most cost-effective, or least burdensome alternative; (4) define "cost" as the cost of compliance and any reasonably foreseeable indirect cost resulting from agency rulemaking; (5) exempt rules concerning monetary policy proposed or implemented by the Board of Governors of the Federal Reserve System or the Federal Open Market Committee from provisions of such Act relating to regulatory accountability and reform, review of federal mandates, and judicial review; and (6) expand provisions relating to judicial review of regulatory impact analyses. Amends the Congressional Budget and Impoundment Control Act of 1974 to require independent regulatory agencies to conduct regulatory impact analyses. Government Litigation Savings Act - Revises provisions of the Equal Access to Justice Act (EAJA) and the federal judicial code relating to the fees and other expenses of parties in agency proceedings and court cases against the federal government to: (1) restrict awards of fees and other expenses under such Act to prevailing parties with a direct and personal monetary interest in an adjudication, including because of personal injury, property damage, or an unpaid agency disbursement; (2) require the reduction or denial of awards commensurate with pro bono hours and related fees and expenses to parties who have acted in an obdurate, dilatory, mendacious, or oppressive manner or in bad faith; (3) limit awards to not more than $200,000 in any single adversary adjudication or for more than three adversary adjudications in the same calendar year (unless the adjudicating officer or judge determines that a higher award is required to avoid severe and unjust harm to the prevailing party); and (4) expand the reporting requirements of the Chairman of the Administrative Conference of the United States with respect to fees and other expenses awarded to prevailing parties during the preceding fiscal year. Requires the Comptroller General to audit the implementation of EAJA for the years 1995 through the end of the calendar year in which this Act is enacted. Employment Protection Act of 2011 - Requires the Administrator of the Environmental Protection Agency (EPA) to: (1) analyze the impact on employment levels and economic activity prior to promulgating a regulation, policy statement, guidance document, or endangerment finding, implementing any new or substantially altered program, or issuing or denying any permit (action); (2) hold public hearings on such action; and (3) provide notice, prior to such action taking effect, to the congressional delegation, governor, and state legislature upon determining it will have more than a de minimis negative impact. Farm Dust Regulation Prevention Act of 2011 - Exempts nuisance dust (defined as particulate matter generated from natural sources and agricultural activities typically conducted in rural areas or consisting primarily of soil, windblown dust, or other natural materials) from the Clean Air Act (CAA) and excludes nuisance dust from references in such Act to particulate matter. Makes exceptions with respect to geographical areas where such dust is not regulated under state, tribal, or local law to the extent that the Administrator finds that: (1) nuisance dust causes substantial adverse public health and welfare effects at ambient concentrations; and (2) the benefits of applying CAA standards and other requirements to such dust outweigh the costs. Prohibits the Administrator, for one year after enactment of this Act, from proposing, finalizing, implementing, or enforcing any regulation revising the national primary ambient air quality standard or the national secondary ambient air quality standard applicable to particulate matter with an aerodynamic diameter greater than 2.5 micrometers under the CAA. National Labor Relations Board Reform Act - Amends the National Labor Relations Act to deny the National Labor Relations Board (NLRB) any power to: (1) order an employer (or seek an order against an employer) to restore or reinstate any work, product, production line, or equipment; (2) rescind any relocation, transfer, subcontracting, outsourcing, or other change regarding the location, entity, or employer engaged in production or other business operations; or (3) require any employer to make an initial or additional investment at a particular plant, facility, or location. Applies this denial of power to any complaint for which a final adjudication by the NLRB has not been made by enactment of this Act. Government Neutrality in Contracting Act - Directs the head of any federal agency that awards or obligates funds for any construction contract, or that awards grants, provides financial assistance, or enters into cooperative agreements for construction projects, to ensure that bid specifications, project agreements, or other controlling documents do not: (1) require or forbid a bidder, offeror, contractor, or subcontractor to enter into or adhere to agreements with a labor organization with respect to that construction project or another related construction project; or (2) otherwise discriminate against such a party because it did or did not become a signatory or otherwise adhere to such an agreement. Allows exemptions to avert an imminent threat to public health or safety or to serve national security. Directs the Federal Acquisition Regulatory Council to amend the Federal Acquisition Regulation to implement this Act with respect to the applicable federal contracts. Financial Regulatory Responsibility Act - Prohibits a federal financial regulatory agency from issuing notices of proposed or final rulemakings unless specified analyses have been included in them. Prohibits an agency from publishing a notice of final rulemaking if it determines that the quantified costs are greater than the quantified benefits. Requires an agency to make available on its public website sufficient information about the data, methodologies, and assumptions underlying its analyses so that its analytical results are capable of being substantially reproduced. Requires the chief economist of an agency, within five years after publication in the Federal Register of a notice of final rulemaking, to report to certain congressional committees on the economic impact of the subject regulation, including its direct and indirect costs and benefits. Requires each federal agency to develop, report to certain congressional committees, and post on its public website a plan to modify, streamline, expand, or repeal existing regulations so as to make the agency's regulatory program more effective or less burdensome in achieving its regulatory objectives. Authorizes judicial review for a person adversely affected or aggrieved by a regulation. Establishes the Chief Economists Council to report to certain congressional committees on activities of the financial regulatory agencies. Requires the Securities and Exchange Commission (SEC) and the Commodity Futures Trading Commission (CFTC) to report separately to certain congressional committees their plans for subjecting to the requirements of this Act the Public Company Accounting Oversight Board, the Municipal Securities Rulemaking Board, and registered national securities associations on the one hand, and registered futures associations on the other. Regulatory Responsibility for our Economy Act - Sets forth general requirements for the federal regulatory system, including the protection of public health, welfare, safety, and the environment, the promotion of predictability in the regulatory process, and the consideration of benefits and costs of regulations. Requires federal agencies to: (1) propose or adopt regulations only upon a reasoned determination that the benefits of such regulations justify their costs; (2) tailor regulations to impose the least burden on society and to maximize economic and other benefits; (3) involve the public and parties affected by regulations in the regulatory process; (4) develop regulatory actions that promote innovation, flexibility, and objectivity; (5) consider methods to promote retrospective analysis of rules that may be outmoded, ineffective, insufficient, or excessively burdensome; and (6) develop plans for reviewing on a periodic basis significant regulation actions (i.e., those having an annual effect on the economy of $100 million or more or otherwise adversely affecting the economy). Reducing Regulatory Burdens Act of 2011 - Amends the Federal Insecticide, Fungicide, and Rodenticide Act (FIFRA) and the Federal Water Pollution Control Act (commonly known as the Clean Water Act [CWA]) to prohibit the Administrator of the Environmental Protection Agency (EPA) or a state from requiring a permit under the CWA for a discharge from a point source into navigable waters of a pesticide authorized for sale, distribution, or use under FIFRA, or the residue of such a pesticide, resulting from the application of such pesticide. Makes exceptions with respect to: (1) a discharge resulting from the application of a pesticide in violation of FIFRA that is relevant to protecting water quality, if the discharge would not have occurred but for the violation or if the amount of pesticide or pesticide residue in the discharge is greater than would have occurred without the violation; and (2) stormwater discharges, municipal or industrial effluent discharges, treatment works effluent discharges, and discharges incidental to the normal operation of a vessel that are regulated under the National Pollutant Discharge Elimination System. Domestic Jobs, Domestic Energy, and Deficit Reduction Act - Considers that the Secretary of the Interior has approved the Draft Proposed Outer Continental Shelf Oil and Gas Leasing Program 2010-2015 as a final oil and gas leasing program under the Outer Continental Shelf Lands Act. Directs the Secretary to: (1) conduct a lease sale in each outer Continental Shelf planning area (except the North Atlantic Planning Area) for which there is a commercial interest in purchasing federal oil and gas production leases, and (2) hold lease sales for specified areas in the Central Gulf of Mexico, Western Gulf of Mexico, and the state of Virginia. Amends the Outer Continental Shelf Lands Act (OCSLA) to require the Secretary to approve or disapprove a drill permit application within 20 days after submission. Grants United States Court of Appeals for the Fifth Circuit exclusive jurisdiction over challenges to offshore energy projects and permits to drill carried out in the Gulf of Mexico. Amends the Oil Shale, Tar Sands, and Other Strategic Unconventional Fuels Act of 2005 to require (current law authorizes) the Secretary to conduct lease sales under commercial leasing program regulations in any state if the Secretary finds sufficient support and interest exists in such state for the development of tar sands and oil shale resources. Amends the National Environmental Policy Act of 1969 (NEPA) to require completion of the review of environmental impact statements within 270 days after commencement of such review or the action concerned shall be considered a final agency action with no significant environmental impact. Amends the Clean Air Act to: (1) declare that carbon dioxide, methane from agriculture or livestock, and water vapor are not air pollutants; and (2) require an economic analysis of any requirement of such Act that results in an adverse effect on employment. Requires the Secretary of Commerce to establish an economic review board to assess such an analysis. Amends the Endangered Species Act of 1973 (ESA) to require the Secretary of the Interior or the Secretary of Commerce, upon a state governor's declaration of an emergency, to exempt from the prohibition against taking and the prohibition against adverse modification of critical habitat any action reasonably necessary to avoid or ameliorate the impact of the emergency. Prohibits consideration of the impact of greenhouse gas on any species of fish or wildlife or plant for any purpose in the implementation of the ESA. Instructs the Administrator of the Environment Protection Agency (EPA) to approve the specification of the areas described in the notice entitled "Final Determination of the Assistant Administrator for Water Pursuant to Section 404(c) of the Clean Water Act Concerning the Spruce No. 1 Mine, Logan County, WV." Instructs the Secretary of the Interior to issue or reissue each lease for the production of oil or gas in Utah that was canceled during calendar years 2009 through 2011. Prohibits the Bureau of Reclamation of the Department of the Interior and any California state agency operating a water project in connection with the Central Valley Project from restricting operations of an applicable project pursuant to any biological opinion issued under ESA if it would result in a level of allocation of water less than the historical maximum allocation under the project. Instructs the EPA Administrator to issue without further review or analysis a permit to Shell Oil Company to drill for oil in the Beaufort Sea. Prohibits the award or federal payment of legal fees to an environmental nongovernmental organization in connection with any action: (1) preventing, terminating, or reducing access to production of energy, mineral resources, water by agricultural producers, a resource by commercial or recreational fishermen, or grazing or timber production on federal land; (2) diminishing a property owner's private property value; or (3) eliminating or preventing one or more jobs. Jobs and Energy Permitting Act - Amends the Clean Air Act to require any air quality impact of Outer Continental Shelf (OCS) sources to be measured or modeled and determined solely with respect to the impacts in the corresponding onshore area. Revises requirements for controlling air pollution from OCS sources located offshore of the states along the Pacific, Arctic and Atlantic Coasts, and along the U.S. Gulf Coast off Florida. Exempts any direct emission from any vessel servicing or associated with an OCS source from any emission control requirement applicable to such source. Declares that an OCS source, for platform or drill ship exploration, is established when drilling commences at a location and ceases to exist when drilling activity ends at such location or is temporarily interrupted because the platform or drill ship relocates. Requires: (1) final agency action on a permit application for platform or drill ship exploration for an OCS source under such Act to be taken no later than 180 days after the filing of such application;(2) such final agency action to be considered to be nationally applicable under judicial review; and (3) judicial review of such action to be without additional administrative review or adjudication. Denies the Environmental Appeals Board of the Environmental Protection Agency (EPA) any authority to consider any matter regarding the consideration, issuance, or denial of such permit. Prohibits extension of any administrative stay of the effectiveness of such permit beyond 180 days after the date of filing of such application. American Energy and Western Jobs Act - Rescinds and declares without force or effect: (1) Bureau of Land Management (BLM) Instruction Memoranda numbered 2010-117 (Oil and Gas Leasing Reform -- Land Use Planning and Lease Parcel Reviews) and 2010-118 (Energy Policy Act Section 390 Categorical Exclusion Policy Revision), both issued on May 17, 2010; and (2) Secretarial Order No. 3310 (Wild Lands Policy) issued by the Secretary of the Interior on December 22, 2010. Amends the Mineral Leasing Act to instruct the Secretary to automatically issue a lease 60 days after the date of the payment by the successful bidder of the remainder of the bonus bid and the annual rental for the first lease year, unless the Secretary can issue the lease before that date. Directs the Secretary, before modifying and implementing any onshore oil or natural gas preleasing or leasing and development policy, or a policy relating to protecting the wilderness characteristics of public land, to complete an economic impact assessment and determine that the proposed policy modification will not: (1) result in a detrimental impact on employment opportunities relating to oil- and natural gas-related development, (2) contribute to an increase in the domestic use of imported petroleum resources, or (3) contribute to an aggregate loss of oil and natural gas receipts. Directs the Secretary, acting through the Director of the Bureau of Land Management, and the Secretary of Agriculture, acting through the Chief of the Forest Service, to submit and publicize an annual report detailing for each field office the revenues generated by specified uses of public land. Directs the Secretary to: (1) establish a domestic strategic production goal for the development of oil and natural gas managed by the federal government; and (2) hold a lease sale offering an additional 10 parcels for lease for research, development, and demonstration of oil shale resources in accordance with a specified solicitation of bids for leases. Applies the final rule entitled "Oil Shale Management-General" to all commercial leasing for the management of federally owned oil shale and associated minerals located on federal land. Mining Jobs Protection Act - Amends the Federal Water Pollution Control Act (commonly known as the Clean Water Act) to repeal provisions that require the Administrator of the Environmental Protection Agency (EPA) to consult with the Secretary of the Army before denying or restricting the use of specified areas as disposal sites for discharges of dredged or fill material into waters of the United States. Requires the Administrator to provide to the Secretary notice of any concerns with respect to a specification for a disposal site proposed to be issued under a permit to discharge into navigable waters and the reasons for any disapproval of permits. Removes the Administrator's authority to prohibit the specification of any defined area as a disposal site: (1) 60 days after the Administrator receives the proposed specification from the Secretary for review; and (2) once the Secretary has issued a permit for dredged or fill material. Authorizes the Secretary to reevaluate and reissue, or to elect not to reissue, a specification in any case in which, before the enactment of this Act, the Administrator disapproved it after it was issued by the Secretary. Sets forth requirements that must be met before the Administrator or the head of another agency requests that a proposed permit for dredged or fill material receive a higher level of review by the Secretary. Energy Tax Prevention Act - Amends the Clean Air Act, subject to exemptions, to prohibit the Administrator of the Environmental Protection Agency (EPA) from promulgating any regulation concerning, taking action relating to, or taking into consideration, the emission of a greenhouse gas (GHG) to address climate change. Excludes GHGs from the definition of "air pollutant" for purposes of addressing climate change. Repeals and makes ineffective specified rules and actions concerning permit requirements or emission standards for GHGs to address climate change. Prohibits the Administrator from waiving, and invalidates waivers by the Administrator before the enactment of this Act of, the prohibition against states adopting or enforcing standards relating to the control of emissions from new motor vehicles or engines with respect to GHG emissions for model year 2017 or any subsequent model year. Amends the Energy Independence and Security Act of 2007 to repeal the prohibition against any federal agency contract for procurement of an alternative or synthetic fuel for any mobility-related use (other than for research or testing) unless the contract specifies that the lifecycle GHG emissions associated with the production and combustion of the fuel supplied under the contract must, on an ongoing basis, be less than or equal to greenhouse gas emissions from the equivalent conventional fuel produced from conventional petroleum sources. Public Lands Job Creation Act - Declares that if, by 45 days after a state Bureau of Land Management (BLM) office has submitted a Federal Register notice to the Washington, DC, office of the BLM for review by the Department of the Interior, the review has not been completed: (1) the notice shall consider to be approved, and (2) the state BLM office shall immediately forward the notice to the Federal Register for publication. Creating American Jobs through Exports Act of 2011 - Amends the Bipartisan Trade Promotion Authority Act of 2002 to authorize the President to enter into trade agreements with foreign countries regarding tariff and nontariff trade barriers: (1) on and after enactment of this Act and before June 1, 2013; or (2) on and after June 1, 2013, and before December 31, 2013, if certain congressional trade authorities procedures for implementing trade bills are extended for such period. Applies certain congressional and presidential (fast track) trade authorities requirements with respect to agreements on tariff and nontariff barriers to a trade agreement establishing a Trans-Pacific Partnership that resulted from negotiations commenced before enactment of this Act. Revises the standard for the application of certain congressional trade authorities procedures to implementing bills for trade agreements regarding tariff and nontariff trade barriers. Treats as an implementing bill subject to such procedures any bill containing provisions necessary to the implementation and enforcement of a trade agreement.

School Food Recovery Act

United States · United States Congress · 17 October 2011

School Food Recovery Act - Amends the Richard B. Russell National School Lunch Act to allow schools and local educational agencies participating in the school lunch program to donate any excess food under such program to tax-exempt food banks or charitable organizations in their localities.

Education and Energy Act of 2011

United States · United States Congress · 14 October 2011

Education and Energy Act of 2011 - Amends the Mineral Leasing Act to require a portion of the revenue deposited into the general fund of the Treasury from new mineral and geothermal leases to be provided to the states for elementary, secondary, and higher education. Restricts the revenue from which that portion is to be derived to the revenue from new leases that is in excess of the Secretary of the Treasury's previous estimate of the revenue that those leases would yield in a fiscal year.

Job Creation and Energy Efficiency Act

United States · United States Congress · 14 October 2011

Job Creation and Energy Efficiency Act - Amends the Energy Policy Act of 2005 to authorize the Secretary of Energy (DOE) to provide credit support to ameliorate risks for a debt or repayment obligation incurred in connection with financing the installation and implementation of efficiency, advanced metering, distributed generation, or renewable energy technologies and measures that are expected to increase the energy efficiency of one or more buildings (including fixtures). Makes commercial, multifamily residential, industrial, municipal, government institutions of higher education, school, and hospital facilities eligible for such support. Includes among financing mechanisms that qualify as efficiency obligations: (1) loans, (2) power purchase agreements, (3) energy services agreements, (4) property assessed clean energy bonds and other tax assessment-based financing mechanisms, and (5) aggregate on-meter agreements that finance retrofit projects. 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 that allows private building owners, lenders, and investors to reasonably expect to receive credit support for projects that conform to guidelines; (3) the distribution of projects receiving credit support across states or geographical regions; and (4) projects designed to achieve whole-building retrofits. Prohibits the Secretary from issuing credit support that exceeds: (1) 90% of the principal amount of the obligation that is the subject of the support, or (2) $25 million for any project. Requires the Secretary to report on such support. Authorizes the Secretary to charge reasonable fees for such support.

Unemployed Worker Assistance Act of 2011

United States · United States Congress · 14 October 2011

Unemployed Worker Assistance Act of 2011 - Amends the Internal Revenue Code to allow unemployed individuals who have exhausted all rights to unemployment compensation under federal or state law to make penalty-free withdrawals from tax-exempt pension and retirement plans.

To amend the Internal Revenue Code of 1986 to increase the amount allowed as a deduction for start-up expenditures.

United States · United States Congress · 14 October 2011

Amends the Internal Revenue Code to increase the tax deduction for the start-up expenditures of an active trade or business from $5,000 to $20,000 in taxable years beginning in 2011 through 2014.

To amend the Internal Revenue Code of 1986 to extend the new markets tax credit through 2016, and for other purposes.

United States · United States Congress · 14 October 2011

Amends the Internal Revenue Code to: (1) extend the new markets tax credit through 2016, (2) provide for an inflation adjustment to the limitation amount for such credit after 2012, and (3) allow an offset against the alternative minimum tax (AMT) for such credit (determined with respect to qualified equity investments made before January 1, 2017).

Identify Theft and Tax Fraud Prevention Act

United States · United States Congress · 14 October 2011

Identify [ sic ] Theft and Tax Fraud Prevention Act - Amends the Internal Revenue Code to: (1) impose a fine and/or prison term on any person who knowingly or willfully misappropriates another person's tax identification number in connection with any list, return, account, statement, or other document submitted to the Internal Revenue Service (IRS); (2) increase the civil and criminal penalties for improper disclosure or use of taxpayer information by tax return preparers; (3) require the Commissioner of Internal Revenue to submit to the Senate Committee on Finance and the House Committee on Ways and Means an annual report on the number of reported cases of tax fraud and suspected tax fraud and the actions taken in response to such reports; and (4) require the head of the Federal Bureau of Prisons to submit to Congress a detailed plan on how it will use tax information provided by the IRS to reduce prison tax fraud. Directs the Secretary of the Treasury to: (1) implement an identity theft tax fraud prevention program; and (2) review whether current federal tax law prevents the effective enforcement of local, state, and federal identity theft statutes. Authorizes the Commissioner to transfer appropriated funds to be used solely to prevent and resolve potential tax fraud cases. Directs the Commissioner to establish in the Criminal Investigation Division of the IRS the position of Local Law Enforcement Liaison to coordinate the investigation of tax fraud with state and local law enforcement agencies and communicate the status of tax fraud cases involving identity theft. Directs the Comptroller General to study and report on the role of prepaid debit cards and commercial tax preparation software in facilitating fraudulent tax returns through identity theft. Prohibits the Secretary of Commerce from disclosing information contained on the Death Master File relating to a deceased individual to persons who are not certified to access such information.

STOP Act

United States · United States Congress · 13 October 2011

Smuggled Tobacco Prevention Act of 2011 or the STOP Act - Amends the Internal Revenue Code to restrict the sale, lease, export or import, or delivery of tobacco production machines to persons lawfully engaged in: (1) the sale, lease, export or import, or delivery of such machines; (2) the manufacture or packaging of tobacco products or processed tobacco; or (3) the application of unique identification markings onto tobacco products or processed tobacco packages. Defines "tobacco production machine" as a machine used to manufacture or package tobacco products or processed tobacco or to apply unique identification markings or other tax-payment indicia to packages of tobacco products or processed tobacco. Extends record keeping requirements to wholesalers and retailers of tobacco products and processed tobacco. Requires manufacturers and importers of tobacco products to affix a unique identification marking to each package of tobacco products or processed tobacco prior to sale or distribution in the United States or prior to export. Directs the Secretary of the Treasury to design a system of unique identification markings that does not interfere with state, local, or tribal tax stamps and markings. Requires wholesalers of tobacco products to obtain permits for selling or exporting tobacco products. Establishes new criminal offenses relating to the licensing and distribution of tobacco products or processed tobacco. Increases the civil penalty for tobacco-related infractions from $1,000 to $10,000. Requires the Secretary of the Treasury to coordinate with other federal agencies and officials to prevent and reduce tobacco tax evasion and contraband trafficking in tobacco products and processed tobacco. Amends the Tariff Act of 1930 to impose a civil penalty for the importation of tobacco products and cigarette papers and tubes by fraudulent means. Provides for the enforcement of this Act in Indian tribal areas.

Marketplace Equity Act of 2011

United States · United States Congress · 13 October 2011

Marketplace Equity Act of 2011 - Authorizes states to require all sellers making remote sales to collect and remit sales and use taxes with respect to such sales into the state, without regard to the location of the seller, if such states implement a simplified system for administration of sales and use tax collection for remote sellers. Requires such a system to include, at a minimum: (1) an exception for remote sellers with gross annual receipts in the preceding calendar year from remote sales not exceeding $1 million in the United States or not exceeding $100,000 in the state, (2) a single sales and use tax return for use by remote sellers and a single revenue authority within the state with which remote sellers are required to file a tax return, and (3) a uniform tax base throughout the state. Defines "remote sale" as a sale of goods or services attributed to a state with respect to which a seller does not have adequate physical presence to establish a nexus so as to allow such state to require such seller to collect and remit taxes.

Local Flexibility for Transit Assistance Act

United States · United States Congress · 13 October 2011

Local Flexibility for Transit Assistance Act - Authorizes the Secretary of Transportation (DOT) to make urbanized area formula grants for the operating costs of equipment and facilities for use in public transportation in an urbanized area with a population over 200,000 to a designated recipient, direct recipient, or subrecipient that provides public transportation in the area operating less than 100 buses in fixed-route service in the area during peak service hours. Authorizes a designated recipient or direct recipient that operates at least 100 buses in fixed-route service during peak service hours in an urbanized area with a population of more than 200,000 to use grant funds for the operating costs of public transportation equipment and facilities in such projects if: (1) the recipients are certified by the Secretary as being in a crisis period; and (2) the recipients' percentage of revenue for the operating costs of public transportation equipment and facilities from non-federal sources (excluding system-generated revenue) is equal to the previous fiscal year's revenue, or the revenue is derived from dedicated sources. Specifies percentage limitations on the use of funds for urbanized areas with populations between 200,000 and 500,000, between 500,000 and 1 million, and over 1 million. Defines "crisis period" to mean that: (1) the unemployment rate within the recipients' service area is 7% or higher for the preceding month, or (2) the national average retail price of regular gasoline during a quarter has increased by more than 10%.

Civil Rights Tax Relief Act of 2011

United States · United States Congress · 13 October 2011

Civil Rights Tax Relief Act of 2011 - Amends the Internal Revenue Code to allow: (1) an exclusion from gross income for amounts received on account of an unlawful discrimination claim, (2) income averaging for backpay and frontpay amounts received from such claims, and (3) an exemption from the alternative minimum tax (AMT) for any tax benefit resulting from the income averaging of amounts received from an unlawful discrimination claim.

STOP Act

United States · United States Congress · 13 October 2011

Smuggled Tobacco Prevention Act of 2011 or the STOP Act - Amends the Internal Revenue Code to restrict the sale, lease, export or import, or delivery of tobacco production machines to persons lawfully engaged in: (1) the sale, lease, export or import, or delivery of such machines; (2) the manufacture or packaging of tobacco products or processed tobacco; or (3) the application of unique identification markings onto tobacco products or processed tobacco packages. Defines "tobacco production machine" as a machine used to manufacture or package tobacco products or processed tobacco or to apply unique identification markings or other tax-payment indicia to packages of tobacco products or processed tobacco. Extends record keeping requirements to wholesalers and retailers of tobacco products and processed tobacco. Requires manufacturers and importers of tobacco products to affix a unique identification marking to each package of tobacco products or processed tobacco prior to sale or distribution in the United States or prior to export. Directs the Secretary of the Treasury to design a system of unique identification markings that does not interfere with state, local, or tribal tax stamps and markings. Requires wholesalers of tobacco products to obtain permits for selling or exporting tobacco products. Establishes new criminal offenses relating to the licensing and distribution of tobacco products or processed tobacco. Increases the civil penalty for tobacco-related infractions from $1,000 to $10,000. Requires the Secretary of the Treasury to coordinate with other federal agencies and officials to prevent and reduce tobacco tax evasion and contraband trafficking in tobacco products and processed tobacco. Amends the Tariff Act of 1930 to impose a civil penalty for the importation of tobacco products and cigarette papers and tubes by fraudulent means. Provides for the enforcement of this Act in Indian tribal areas.

Hunger Relief Trucking Tax Credit Act

United States · United States Congress · 13 October 2011

Hunger Relief Trucking Tax Credit Act - Amends the Internal Revenue Code to allow a tax credit for the cost of transporting food to assist hunger relief efforts of certain charitable organizations.

Local Education Authority Returns Now Act

United States · United States Congress · 13 October 2011

Local Education Authority Returns Now Act - Requires the Secretary of the Treasury to make an annual determination of states that have chosen to opt-out of K-12 education grant programs. Requires the Secretary of Education to determine credits due to states as opt-out state education amounts. Amends the Internal Revenue Code to allow individual taxpayers in states that opt-out a refundable tax credit for a share of the opt-out amount creditable to such states.

Defense Cost-Type Contracting Reform Act of 2011

United States · United States Congress · 12 October 2011

Defense Cost-Type Contracting Reform Act of 2011 - Directs the Secretary of Defense to modify Department of Defense (DOD) acquisition regulations to prohibit the DOD from entering into cost-type contracts for the production of certain major defense acquisition programs (MDAPs). Amends the John Warner National Defense Authorization Act for Fiscal Year 2007 to expand the conditions required to be met before the Milestone Decision Authority may authorize a cost-type contract for development of certain MDAPs. Requires such conditions to include additional written determinations that: (1) all reasonable efforts have been made to define the requirements sufficiently to allow for the use of a fixed-price contract for such development; and (2) the DOD, despite these efforts, cannot define requirements sufficiently to allow for the use of such a fixed-price contract. Requires the Secretary, at least 30 days before issuing a solicitation for the development of an MDAP, to submit to Congress a notice of the proposed award including the written determinations required under such Act and the reasons supporting the determinations.

A bill to amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates.

United States · United States Congress · 12 October 2011

Amends the Internal Revenue Code to exclude from the taxable income of a life insurance company or other insurance company: (1) any non-taxed reinsurance premium; (2) any additional amount paid by an insurance company with respect to the reinsurance for which such non-taxed reinsurance premium is paid; and (3) any return premium, ceding commission, reinsurance recovered, or other amount received by an insurance company with respect to the reinsurance for which such non-taxed reinsurance premium is paid.

County Payments Reauthorization Act of 2011

United States · United States Congress · 12 October 2011

County Payments Reauthorization Act of 2011 - Amends the Secure Schools and Community Self-Determination Act of 2000 to establish, for FY2012 and each following fiscal year, an amount that is equal to 95% of the full funding amount used for the previous fiscal year to make secure payments to eligible states and counties that contain certain lands. Permits a resource advisory committee under the Act to propose using up to 10% of certain project funds of an eligible county for administrative expenses associated with that committee's operations. Keeps the annual percentage for FY2010-FY2011 in place under the merchantable timber contracting pilot program for the implementation of approved projects in participating counties involving the sale of merchantable timber using separate contracts through FY2016. Extends the Act's provisions through FY2016. Entitles counties or other eligible units of local government in which U.S.-owned entitlement land is located to certain payments under the Payment in Lieu of Taxes (PILT) Program through FY2017.

Save Our Postal Worker Jobs Act of 2011

United States · United States Congress · 12 October 2011

Save Our Postal Worker Jobs Act of 2011 - Prescribes the "average pay" to be used in determining annuities for civilian employment with the United States Postal Service (USPS) for purposes of provisions relating to future benefits attributable to such employment in order to calculate the amount of any USPS surplus or supplemental liability under the Civil Service Retirement System (CSRS). Requires the Office of Personnel Management (OPM): (1) within six months after enactment of this Act, to determine (or, if applicable, redetermine) the amount of such surplus or liability as of the close of the most recently ending fiscal year using the methodology required under this Act; and (2) if the result is a surplus, to transfer the surplus amount to the Postal Service Retiree Health Benefits Fund within 15 days after the determination of a surplus. Provides for an alternate determination of a USPS surplus or supplemental liability for FY2016-FY2020. Requires transfer of certain surplus postal retirement contributions in FY2011 to the Postal Service Retiree Health Benefits Fund or the Employees' Compensation Fund under the Federal Employees' Compensation Act. Expresses the intent of Congress that this Act shall apply to allocations of past, present, and future benefit liabilities between the USPS and the Treasury.

Rehabilitation of Historic Schools Act of 2011

United States · United States Congress · 12 October 2011

Rehabilitation of Historic Schools Act of 2011 - Amends the Internal Revenue Code to allow rehabilitation expenditures for a qualified public educational facility (defined as a school facility which is part of a public elementary or secondary school and is owned by a private, for-profit corporation pursuant to a public-private partnership agreement) to qualify for the rehabilitation tax credit.

United States Postal Service Pension Obligation Recalculation and Restoration Act of 2011

United States · United States Congress · 12 October 2011

United States Postal Service Pension Obligation Recalculation and Restoration Act of 2011 - Prescribes the "average pay" to be used in determining annuities for civilian employment with the United States Postal Service (USPS) for purposes of provisions relating to future benefits attributable to such employment in order to calculate the amount of any USPS surplus or supplemental liability under the Civil Service Retirement System (CSRS). Requires the Office of Personnel Management (OPM): (1) within six months after enactment of this Act, to determine (or, if applicable, redetermine) the amount of such surplus or liability as of the close of the most recently ending fiscal year using the methodology required under this Act; and (2) if the result is a surplus, to transfer the surplus amount to the Postal Service Retiree Health Benefits Fund within 15 days after the determination of a surplus. Provides for an alternate determination of a USPS surplus or supplemental liability for FY2016-FY2020. Requires transfer of certain surplus postal retirement contributions in FY2011 to the Postal Service Retiree Health Benefits Fund or the Employees' Compensation Fund under the Federal Employees' Compensation Act. Prohibits USPS from closing any post office which is located more than 10 miles from any other post office. Expresses the intent of Congress that this Act shall apply to allocations of past, present, and future benefit liabilities between the USPS and the Treasury.

To amend the Internal Revenue Code of 1986 to prevent the avoidance of tax by insurance companies through reinsurance with non-taxed affiliates.

United States · United States Congress · 12 October 2011

Amends the Internal Revenue Code to exclude from the taxable income of a life insurance company or other insurance company: (1) any non-taxed reinsurance premium; (2) any additional amount paid by an insurance company with respect to the reinsurance for which such non-taxed reinsurance premium is paid; and (3) any return premium, ceding commission, reinsurance recovered, or other amount received by an insurance company with respect to the reinsurance for which such non-taxed reinsurance premium is paid.

A bill to assure that Congress acts on the budget resolution.

United States · United States Congress · 11 October 2011

Amends the Congressional Budget Act of 1974 to revise the requirement that the concurrent resolution on the budget be adopted before consideration of budget-related legislation. Replaces the current requirement with one that makes it out of order in the House of Representatives or the Senate to consider any legislation after April 15 (whether or not budget-related) unless the concurrent resolution on the budget for a fiscal year has been adopted for the budget year. Allows waiver or suspension of this requirement for an emergency by a vote of three-fifths of the Members.

Budget Reform Act of 2011

United States · United States Congress · 11 October 2011

Budget Reform Act of 2011 - 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 specified provisional continuing appropriations in the event that any regular appropriation bill 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.

Water Quality Protection and Job Creation Act of 2011

United States · United States Congress · 11 October 2011

Water Quality Protection and Job Creation Act of 2011 - Amends the Federal Water Pollution Control Act (commonly known as the Clean Water Act [CWA]) to authorize the Administrator of the Environmental Protection Agency (EPA) to make grants to nonprofit organizations to provide: (1) technical assistance to rural and small municipalities and tribal governments for planning, developing, and financing eligible state water pollution control revolving fund projects; and (2) technical assistance and training to enable rural, small, and tribal publicly owned treatment works and decentralized wastewater systems to protect water quality and comply with the CWA. Authorizes annual appropriations for FY2012-FY2016 for: (1) grants to states for administering programs for the prevention, reduction, and elimination of pollution; (2) watershed pilot projects (currently called wet weather watershed pilot projects); (3) grants to states for water pollution control revolving funds; (4) a pilot program for alternative water source projects; and (5) sewer overflow control grants. Expands the types of watershed pilot projects eligible for technical assistance and grants. Revises: (1) the eligibility requirements for grants for sewage collection systems; and (2) provisions concerning state water pollution control revolving funds, including by expanding the types of projects eligible for assistance. Requires states to: (1) establish affordability criteria to identify municipalities that would experience a significant hardship raising revenue for state water pollution control revolving fund projects, (2) establish a list of such projects that prioritizes water quality improvement projects for FY2013 and thereafter, and (3) provide financial assistance to only projects on such list. Requires the Administrator to report annually on the performance of the projects and activities carried out with assistance made available by a state water pollution control revolving fund. Prohibits state water pollution control revolving funds from being used for a project for the construction of publicly owned treatment works unless the steel, iron, and manufactured goods used in such project are produced in the United States, with specified exceptions. Requires the Administrator to prohibit the use of steel, iron, and manufactured goods produced in a foreign country in a project funded with amounts made available from such fund if such country is in violation of the terms of an agreement with the United States by discriminating against such goods that are produced in the United States. Authorizes the Administrator to waive the requirement that a state deposit an amount equal to 20% of the state's annual capitalization grant into the state's water pollution control revolving fund if the Administrator determines that the state is experiencing economic hardship and that providing such a deposit would adversely impact the state's ability to restore and maintain the chemical, physical, and biological integrity of its waters. Revises provisions concerning: (1) state water pollution control revolving fund amounts reserved for Indian tribes, and (2) the use of such amounts. Changes the tonnage duty (currently, a tax) on specified vessels entering or returning to a U.S. port. Amends the Internal Revenue Code to establish the Clean Water Trust Fund for: (1) capitalization grants to states for water pollution control revolving funds; (2) grants to states for water pollution control programs; (3) grants for research for the prevention, reduction, and elimination of water pollution; and (4) direct loans or guaranteeing obligations authorized under provisions of this Act entitled the Water Pollution Control Investment Act. Water Pollution Control Investment Act - Authorizes the Administrator to: (1) make a direct loan to a state infrastructure financing authority for use in the same manner as a capitalization grant made under the CWA for state water pollution control revolving funds, and (2) guarantee obligations for construction of large water infrastructure projects.

Teacher Tax Deduction Enhancement Act of 2011

United States · United States Congress · 11 October 2011

Teacher Tax Deduction Enhancement Act of 2011 - Amends the Internal Revenue Code to: (1) extend until 2017 the tax deduction for certain expenses of elementary and secondary school educators (i.e., teachers, instructors, counselors, principals, or aides); (2) increase to $500 the allowable amount of such deduction for full-time educators (working at least 900 hours during the school year); and (3) allow such tax deduction for educators in preschool programs.

Field EMS Quality, Innovation, and Cost Effectiveness Improvements Act of 2011

United States · United States Congress · 7 October 2011

Field EMS Quality, Innovation, and Cost Effectiveness Improvements Act of 2011 - Designates the Department of Health and Human Services (HHS) as the primary federal agency for emergency medical services and trauma care. Establishes the Office of Emergency Medical Services and Trauma within HHS. Gives the Office responsibilities related to emergency medical services (EMS) and authorizes the Secretary of HHS to delegate additional responsibilities related to EMS. Requires the Director of the Office to: (1) implement a national EMS strategy; (2) establish the EQUIP grant program to promote excellence, quality, universal access, innovation, and preparedness in field EMS; and (3) the SPIA grant program to improve EMS system performance, integration, and accountability, to ensure preparedness, to enhance oversight and data collection, and to promote standardization of certifications. Requires the Secretary to improve medical oversight of field EMS, including by: (1) promoting the development and adoption of national guidelines for medical oversight, and (2) convening a Field EMS Medical Oversight Advisory Committee. Directs the Comptroller General to study issues related to emergency medical care in the field of EMS. Authorizes the Administrator of the National Highway Traffic Safety Administration (NHTSA) to maintain, improve, and expand the National EMS Information System. Sets forth reporting requirements relating to data collection and electronic health records. Declares that the Health Insurance Portability and Accountability Act of 1996 (HIPAA) shall not be construed to prohibit certain exchanges of information between field EMS practitioners, hospital personnel, state EMS offices, and the National EMS Database. Requires the Secretary to establish guidelines for the exchange of information between field EMS practitioners and hospital personnel. Authorizes the Director of the Office to make grants for the development, availability, and dissemination of field EMS education programs and courses that improve the quality and capability of field EMS personnel. Requires the Director to conduct or support demonstrations projects relating to alternative dispositions of field EMS patients. Amends title XI (General Provisions, Peer Review, and Administrative Simplification) of the Social Security Act to include field EMS as a model for testing by the Center for Medicare and Medicaid Innovation. Amends the Public Health Service Act to require the Secretary to conduct research and evaluation relating to field EMS through the Agency for Healthcare Research and Quality (AHRQ) and the Center for Medicare and Medicaid Innovation. Requires the Director of AHRQ to establish a Field EMS Evidence-Based Practice Center. Amends the Internal Revenue Code to: (1) establish the Emergency Medical Services Trust Fund, and (2) allow taxpayers to designate a portion of any income tax overpayment and make additional contributions to finance such Fund.

Coast Guard Authorization Act for Fiscal Years 2012 and 2013

United States · United States Congress · 6 October 2011

Coast Guard Authorization Act for Fiscal Years 2012 and 2013 - Authorizes FY2012-FY2013 appropriations for the Coast Guard for: (1) operation and maintenance; (2) acquisition, construction, rebuilding, renovation, and improvement of aids to navigation, shore and offshore facilities, vessels, aircraft, and related equipment; (3) research, development, testing, and evaluation of technologies, materials, and human factors directly related to improving the performance of the Coast Guard's mission in search and rescue, aids to navigation, marine safety, marine environmental protection, enforcement of laws and treaties, ice operations, oceanographic research, and defense readiness; (4) retired pay, payments under the Retired Serviceman's Family Protection and Survivor Benefit Plans, and medical and dental care of retired personnel and dependents; (5) alteration or removal of bridges over U.S. navigable waters; (6) environmental compliance and restoration functions; and (7) the Coast Guard Reserve program. Authorizes, at specified levels for each such fiscal year, end-of-year strength for active duty personnel and average military training student loads. Requires the Coast Guard, subject to exceptions, to be the sole supplier of icebreaking services, on an advancement or reimbursable basis, to each federal agency requiring such services. Revises the acquisition workforce expedited hiring authority in the Coast Guard Authorization Act of 2010 to: (1) authorize the Commandant of the Coast Guard to designate any category of specified acquisition workforce positions as positions for which there is a shortage of candidates or a critical hiring need, and (2) extend such authority to September 30, 2015. Modifies personnel provisions to: (1) increase to three the authorized number of Reserve Officers in an active status not on active duty in the grades of rear admiral (lower half) and rear admiral, and (2) revise the standards applicable to the selection of officers recommended for promotion and the original appointment of permanent commissioned officers. Entitles foreign nationals permitted to receive instruction at the Coast Guard Academy to the same emoluments (in addition to pay and allowances) as other appointed cadets. Extends eligibility for enrollment in the Coast Guard Auxiliary to aliens lawfully admitted for permanent residence. Requires that a policy on sexual harassment and sexual violence be prescribed for Academy personnel including cadets. Sets forth authority for the Secretary of the department in which the Coast Guard is operating (Secretary) to: (1) enter contracts or orders for materials, storage, and planning in advance of a contract or order for construction of a vessel; (2) acquire and maintain polar icebreakers; and (3) construct or lease facilities in the Aleutian Island-Bering Sea operating area. Eliminates the National Response Unit under the Federal Water Pollution Control Act. Transfers the Unit's national response functions (currently, carried out by the Secretary acting through such Unit) directly to the Secretary. Establishes a Support of Seafarers Fund from which the Secretary is authorized to: (1) pay the necessary support of seafarers entering, remaining, or paroling into the United States while involved in an investigation, reporting, documentation, or adjudication of any matter related to the administration or enforcement of any treaty, law, or regulation by the Coast Guard and seafarers abandoned in the United States; and (2) if necessary to avoid serious injustice, reimburse certain shipowners or operators who file a bond or surety satisfactory and provide necessary support of a seafarer. Defines a "seafarer" as an alien crewman employed or engaged on board a vessel subject to the jurisdiction of the United States, excluding vessels owned (and bareboats chartered and operated) by the United States, a U.S. state or political subdivision, or a foreign nation that are not engaged in commerce. Amends the federal shipping law requirements that must be satisfied before the Secretary is authorized to delegate to a foreign classification society the authority to: (1) issue certificates of inspection for certain vessels, (2) approve plans required for issuing certificates of inspection and compliance for certain U.S. offshore facilities under the Outer Continental Shelf Lands Act, and (3) conduct related inspections and examinations. Expands such requirements to include a determination by the Secretary of State that such a society does not provide comparable services in or for the government of a country designated by the Secretary of State as a State Sponsor of Terrorism and requires the revocation of any such existing delegation. Sets forth provisions that: (1) require the Commandant to determine the improvements necessary to make the St. George, Alaska harbor a fully functional harbor of refuge throughout the year; (2) increase amounts from the Oil Spill Liability Trust Fund invested in income producing securities; (3) direct conveyance, without consideration, of the Coast Guard Cutter STORIS to the STORIS Museum under specified conditions; and (4) prohibit vessels transported in Dry Dock #2 from being considered merchandise when connected to electrical and various other utilities in Ketchikan, Alaska.

Buffett Rule Act of 2011

United States · United States Congress · 6 October 2011

Buffett Rule Act of 2011 - Amends the Internal Revenue Code to allow taxpayers to donate an amount (not less than $1), in addition to any tax owed, which shall be deposited in the general fund of the Treasury and transferred to an account used to reduce the public debt.  Requires such donation to be designated on a taxpayer's income tax return at the time such return is filed.

Foreign Earnings Reinvestment Act

United States · United States Congress · 6 October 2011

Foreign Earnings Reinvestment Act - Amends the Internal Revenue Code to: (1) extend the election allowed to a domestic corporation to deduct current and accumulated dividends received from a controlled foreign corporation to the corporation's last taxable year beginning before the enactment of this Act or the first taxable year which begins during the one-year period beginning on such enactment date, (2) reduce tax rates on foreign earnings of domestic corporations that reinvest such earnings in the United States and that expand their payrolls over 2010 levels, and (3) increase the taxable income of domestic corporations that fail to maintain employment levels in the 23-month period after receiving a reduction in tax rates under this Act.

To amend the Internal Revenue Code of 1986 to provide tax incentives for the donation of wild game meat.

United States · United States Congress · 6 October 2011

Amends the Internal Revenue Code to: (1) increase the tax deduction for charitable contributions of qualified wild game meat by the processing fees paid with respect to such contributions, and (2) exclude from the gross income of meat processors processing fees paid by a charitable organization for the processing of donated wild game meat. Defines "qualified wild game meat" as the meat of any animal typically used for human consumption but only if: (1) such animal is killed in the wild by the individual making the charitable contribution and is hunted or taken in accordance with all state and local laws, (2) the meat is processed for human consumption by a licensed processor, and (3) the meat is apparently wholesome as determined by regulations under the Bill Emerson Good Samaritan Food Donation Act.

District of Columbia National Disaster Insurance Protection Act

United States · United States Congress · 6 October 2011

District of Columbia National Disaster Insurance Protection Act - Amends the Internal Revenue Code to provide for the creation and tax treatment of a tax-exempt natural disaster protection fund held by an insurance company that: (1) is incorporated and domiciled in the District of Columbia; (2) is subject to supervision by the District of Columbia Commissioner of Insurance, Securities, and Banking; (3) maintains an office in the District of Columbia that employs no fewer than 10 full-time employees, at least 5 of whom are District of Columbia residents; (4) is subject to any premium taxes and other taxes and fees imposed by the District of Columbia on all domestic insurance companies; and (5) is subject to an additional tax imposed by the District of Columbia on premiums charged for natural catastrophic risk coverage at a rate that does not exceed the rate of federal excise tax on a premium paid on a contract of reinsurance issued by any foreign insurer or reinsurer. Allows distributions from such a fund to cover losses attributable to wind (including hurricanes and tornadoes), earthquakes, floods, tsunami or tidal wave, volcanic eruption, fire, hail, snow, ice freezing, or other winter catastrophes, or a pandemic or other public health catastrophe. Sets forth tax rules for contributions to and distributions from such a fund.

Department of Homeland Security Authorization Act for Fiscal Year 2012

United States · United States Congress · 6 October 2011

Department of Homeland Security Authorization Act for Fiscal Year 2012 - Amends the Homeland Security Act of 2002 (HSA) to establish in the Department of Homeland Security (DHS) an Under Secretary for Policy who shall conduct long-range, risk-based, strategic planning for DHS. Directs the Secretary of DHS to designate a DHS official to coordinate efforts to counter homegrown violent Islamist extremism in the United States. Provides for the Office of International Affairs within DHS to be headed by an Assistant Secretary for International Affairs (currently, by a Director) who shall establish minimum requirements for training and supporting staff who are deployed abroad. Repeals the provisions establishing the Office of Domestic Preparedness. Directs the Secretary to conduct the quadrennial homeland security review in calendar year 2013. Revises the contents of such review. Requires the Secretary to establish: (1) an Acquisition Review Board, (2) a Capabilities and Requirements Council, and (3) an Acquisition Professional Career Program. Directs the Chief Procurement Officer and the Chief Human Capital Officer to submit a five-year strategic plan for DHS's acquisition workforce. Directs the Under Secretary for Management to establish a process to provide for the independent evaluation of the integrity and quality of major acquisitions. Modifies HSA provisions regarding fusion centers to provide for a DHS National Network of Fusion Centers Initiative to establish partnerships with state and major urban area fusion centers. Directs the Secretary to: (1) assign personnel with expertise in security of mass transit systems to participating state and major urban area fusion centers located in high-risk jurisdictions, and (2) develop a comprehensive strategy for the coordinated development and deployment of information sharing computer networks of DHS. Authorizes the Secretary to convert competitive service positions to excepted service positions as necessary to carry out DHS intelligence functions. 9/11 Review Commission Act - Establishes in the legislative branch a National Commission to Review the National Response Since the Terrorist Attacks of September 11, 2001. Amends HSA to direct: (1) the Secretary to issue a biodefense strategy that establishes detailed strategic biodefense objectives for DHS's mission areas; (2) DHS's Office of Intelligence and Analysis to support homeland security-focused intelligence analysis of terrorist plans to conduct attacks against the nation involving chemical, biological, radiological, and nuclear materials; (3) the Under Secretary for Science and Technology to produce a terrorism risk assessment of such threats; (4) the Administrator of the Federal Emergency Management Agency (FEMA) to assist state, local, and tribal authorities in promoting individual and community preparedness and collective response to such attacks; (5) the Secretary to carry out a program to detect a biological attack or event that poses a high risk to homeland security; (6) the Secretary to require the Under Secretary for Science and Technology to assess whether the development of technological screening capabilities for biological agents, pandemic influenza, and other infectious diseases should be undertaken by the Science and Technology Directorate to supportscreening at ports of entry and for other homeland security purposes; (7) the FEMA Administrator to develop a communications plan to provide information to the public related to such attacks; (8) the Secretary to develop response guidelines concerning weapons of mass destruction; (9) the Secretary to use the best available integrated plume models to enable rapid response activities following a chemical, biological, nuclear, or radiological attack or event; (10) the Under Secretary for Science and Technology to conduct tailored risk assessments to inform prioritization of national recovery activities; (11) the Secretary to issue guidance for cleanup and restoration of areas exposed to chemical, biological, radiological, and nuclear materials; and (12) the Secretary to develop exercises that address analysis, indoor environmental cleanup methods, and decontamination standards. Amends HSA to direct: (1) the Assistant Administrator of the Grants Programs Directorate to serve as the Authorization Liaison Officer within FEMA; (2) the FEMA Administrator, the Assistant Secretary for Health Affairs, and the National Metropolitan Medical Response System Working Group to conduct a review of the Metropolitan Medical Response System Program; and (3) the Under Secretary for Science and Technology to conduct research to assist state, local, and tribal leaders and the private sector in developing the tools and methods to enhance rural preparation for and response to terrorist attacks and other incidents. Directs the Secretary to: (1) submit a comprehensive strategy for gaining operational control of the international borders between U.S. ports of entry in five years, and (2) maintain a force of not fewer than 21,300 Border Patrol agents and not fewer than 2,200 agents assigned to the northern border. Establishes in United States Immigration and Customs Enforcement (ICE) a Border Enforcement Security Task Force program. Provides for a six-month pilot program to test the use of autonomous unmanned vehicles to patrol the maritime environment along the northern border and the land environment along the southern border. Directs the Secretary to issue Asia-Pacific Economic Cooperation Business Travel Cards. Establishes a Director of Operational Test and Evaluation. Authorizes a bioforensics analysis center in DHS to provide support for specified law enforcement and intelligence-related investigations and actions. Directs the Under Secretary for Science and Technology to establish a Homeland Security Science and Technology Fellows Program to facilitate the temporary placement of scientists in components of DHS with a need for scientific and technological expertise. Establishes within the Directorate of Science and Technology a Science and Technology Advisory Committee. Amends HSA to require the Director for the Domestic Nuclear Detection Office to: (1) have specified authorities and responsibilities for all radiological and nuclear research, development, testing, and evaluation programs of DHS; and (2) provide support to assist state, local, and tribal entities in implementing preventive radiological and nuclear detection capabilities. Requires the DHS Secretary to develop a five-year plan of investments necessary to implement DHS's responsibilities under the domestic component of the global nuclear detection architecture. See Something, Say Something Act of 2011 - Amends HSA to provide civil immunity to any person who, in good faith based on objectively reasonable suspicion, makes a voluntary report to an authorized official of suspicious activity indicating that an individual may be engaging in an act of terrorism.

Congressional Accountability Pay Act

United States · United States Congress · 6 October 2011

Congressional Accountability Pay Act - Amends the Legislative Reorganization Act of 1946 to revise the method of adjusting the annual rate of pay of Members of Congress. Requires a decrease in the rate of pay for each Member by a specified percentage if outlays for any fiscal year are greater than outlays for the preceding fiscal year. Amends the Federal Salary Act of 1967 to require that recommendations by the Citizens' Commission on Public Service and Compensation conform with this Act, except those for the salaries of the Chief Justice of the United States, judges of U.S. district courts, and judges of the U.S. Court of International Trade.

Reclaiming Oversight of Executive Branch Spending Act

United States · United States Congress · 6 October 2011

Reclaiming Oversight of Executive Branch Spending Act - Prohibits a federal agency from awarding a contract, grant, or loan in excess of $100 million for a fiscal year to a private entity unless such agency requests and Congress grants approval of such contract, grant, or loan by enactment of a joint resolution.  Requires Congress to consider such a joint resolution of approval not later than 30 days after the submission of a request, under expedited procedures.

American Job Creation and Investment Act of 2011

United States · United States Congress · 6 October 2011

American Job Creation and Investment Act of 2011 - Amends the Internal Revenue Code, with respect to the election to accelerate the alternative minimum tax (AMT) credit in lieu of bonus depreciation, to: (1) repeal the $30 million cap on the AMT tax credit and increase the rate of such credit from 6% to 50%, (2) allow investments made by partnerships that are more than 50% owned by a corporation to qualify for such increased AMT credit amount, and (3) allow taxpayers to make separate elections for each taxable year to take bonus depreciation or AMT credits in lieu of bonus depreciation.

TO AUTHORIZE APPROPRIATIONS FOR FISCAL YEARS 2012 AND 2013 FOR THE TRAFFICKING VICTIMS PROTECTION ACT OF 2000, AND FOR OTHER PURPOSES; AND TO PROHIBIT FUNDING TO THE UNITED NATIONS POPULATION FUND

United States · United States House of Representatives · 5 October 2011

American Jobs Act of 2011

United States · United States Congress · 5 October 2011

American Jobs Act of 2011 - Prohibits the use of funds made available by this Act for a project for the construction, alteration, maintenance, or repair of a public building or public work unless all of the iron, steel, and manufactured goods used in such project are produced in the United States (Buy American). Waives such prohibition in cases where: (1) the prohibition would be inconsistent with the public interest; (2) iron, steel, and the relevant manufactured goods are not produced in the United States in sufficient and reasonably available quantities of a satisfactory quality; or (3) inclusion of iron, steel, and manufactured goods produced in the United States will increase the cost of the overall project by more than 25%. Requires all laborers and mechanics employed by contractors and subcontractors on federally-assisted projects to be paid wages at the locally prevailing rates (Davis-Bacon Act). Amends the Internal Revenue Code to: (1) reduce employment and self-employment tax rates in 2012 to 3.1%; (2) allow employers a tax credit for payroll increases in the last quarter of 2011 and in 2012; (3) extend the 100% bonus depreciation allowance through 2012; (4) delay until 2014 the 3% withholding requirement on payments due to vendors who provide services to federal, state, and local governmental entities; and (5) increase the work opportunity tax credit for hiring unemployed veterans. Amends the Small Business Investment Act of 1958 to increase from $2 million to $5 million the limit on the guarantee for contract surety bonds and on the liability for bonds obtained by fraud or misrepresentation. Directs the Secretary of Education to allocate grants to states and, through them, subgrants to local educational agencies (LEAs) for the costs of retaining, recalling, rehiring, or hiring employees to provide early childhood, elementary, or secondary education and related services. Requires LEAs and state-funded early learning programs to obligate such funding by September 30, 2013. Prohibits the use of such grants to supplant state funding for education. Directs the Attorney General to carry out a competitive grant program pursuant to the Omnibus Crime Control and Safe Streets Act of 1968 for the hiring, rehiring, or retention of career law enforcement officers. Makes appropriations to the Community Oriented Policing Stabilization Fund to carry out such program and for transfer to a First Responder Stabilization Fund from which the Secretary of Homeland Security (DHS) shall make competitive grants for hiring additional firefighters pursuant to the Federal Fire Prevention Control Act of 1974. Directs the Secretary of Education to allocate grants to states and, through them, subgrants to local educational agencies (LEAs) to modernize, renovate, or repair early learning or elementary or secondary education facilities. Requires the Secretary to allocate grants directly to the 100 LEAs with the largest numbers of children aged 5-17 living in poverty. Requires states to give subgrant priority to projects that comply with certain green building standards. Prohibits the use of such grants for new construction, routine maintenance costs, or on facilities used for events for which the public is charged admission. Allows private, nonprofit elementary or secondary schools with a rate of child poverty of at least 40% to participate in the program on a limited basis. Directs the Secretary to allocate grants to states to modernize, renovate, or repair existing facilities at community colleges. Prohibits the use of such grants: (1) for routine maintenance costs, (2) on facilities used for events for which the public is charged admission, or (3) on facilities which are used for sectarian purposes. Requires states, in providing assistance to community college projects, to consider the extent to which the project complies with certain green building standards. Makes specified funds available to the Secretary of Transportation (DOT) for: (1) grants-in-aid for airport planning and development and noise compatibility planning projects under the airport improvement program (AIP); (2) Federal Aviation Administration (FAA) Next Generation air traffic control system advancements; (3) highway and bridge restoration, repair, and construction projects and for passenger and freight rail transportation and port infrastructure projects; (4) grants for high-speed rail projects, capital investment grants for intercity passenger rail service, and grants to reduce congestion on intercity rail passenger transportation; (5) capital grants to the National Railroad Passenger Corporation (Amtrak); (6) transit capital assistance grants; (7) capital projects for existing fixed guideway system modernization, replacement and repair of buses and bus-related equipment, and construction of bus-related facilities; and (8) discretionary capital investment grants for surface transportation infrastructure. Authorizes the Secretary to establish standards under which contracts for construction projects contain requirements for the local hiring of individuals to perform construction work under such contracts. Requires projects to comply with Buy American requirements. Building and Upgrading Infrastructure for Long-Term Development Act - Establishes the American Infrastructure Financing Authority (AIFA) as a wholly-owned government corporation to make direct loans and loan guarantees to facilitate transportation, water, or energy infrastructure projects. Requires infrastructure projects assisted under this Act to have costs that are reasonably anticipated to equal or exceed $100 million ($25 million for rural infrastructure projects). Sets forth special requirements for infrastructure projects in rural areas. Requires the AIFA Chief Lending Officer to establish: (1) an Office of Rural Assistance to provide technical assistance in the development and financing of rural infrastructure projects, and (2) a Center for Excellence to provide such assistance to public sector borrowers for the same purpose. Establishes an Office of Special Inspector General to audit and investigate the business activities of AIFA. Makes private projects for which no public benefit is created ineligible for financial assistance. Sets forth terms for loans or loan guarantees for infrastructure projects. Requires the Chief Executive Officer of AIFA to establish and collect fees sufficient to cover AIFA administrative costs. Amends the Internal Revenue Code to extend through 2012 the exemption from the alternative minimum tax (AMT) for certain tax-exempt private activity bonds. Appropriates funds for assistance to eligible entities including state and local governments, and qualified nonprofit organizations, businesses or eligible consortia for the redevelopment of abandoned and foreclosed-upon properties and for stabilization of affected neighborhoods (Project Rebuild). Allows the use of funds to: (1) establish financing mechanisms for the purchase and redevelopment of abandoned and foreclosed-upon properties; (2) purchase and rehabilitate such properties; (3) establish and operate land banks for them; (4) demolish blighted structures (except public housing); and (5) redevelop abandoned, foreclosed, demolished, or vacant properties. Requires each state to receive at least $20 million of formula funds, all of which shall be used with respect to low and moderate-income individuals and families. Requires each state and local government grantee to establish procedures to create preferences for development of affordable rental housing. Allows a grantee to use up to 10% to create jobs by establishing and operating a program to maintain eligible neighborhood properties. Amends the National Telecommunications and Information Administration Organization Act to permit: (1) payments from the Spectrum Relocation Fund to reimburse certain federal entities for relocation or sharing costs incurred by planning for a potential or planned auction of spectrum frequencies or the reallocation of spectrum from federal use to exclusive nonfederal (currently, required) or shared federal and nonfederal use, and (2) federal entities to allow nonfederal entities access to frequency assignments with National Telecommunications and Information Administration (NTIA) approval. Revises the categories of relocation and sharing costs. Authorizes the Federal Communications Commission (FCC), if it is consistent with the public interest in spectrum utilization for a licensee to voluntarily relinquish licensed spectrum usage rights in order to permit the assignment of new initial licenses through a competitive bidding process subject to new service rules, or to permit the designation of new spectrum for unlicensed use, to pay to such licensee a portion of any auction proceeds attributable to the licensee's relinquished spectrum usage rights. Permits the FCC, if it is in the public interest to modify the spectrum usage rights of any incumbent licensee to facilitate such new assignments and designations, to pay a portion of auction proceeds to incumbent licensees relocating to designated alternative frequencies or locations. Requires the FCC to: (1) notify Congress of the methodology (considering the value of spectrum vacated in its current use and the timeliness of clearing) for calculating such payments to licensees at least three months before the relevant auction, and (2) assign at least the first 84 megahertz from certain specified bands through a competitive bidding process. Extends permanently (currently, expires on September 30, 2012) the FCC's authority to grant a license or permit under applicable competitive bidding provisions. Sets forth requirements concerning: (1) terrestrial broadband rights on spectrum primarily licensed for mobile satellite services, and (2) domestic satellite communications services licenses. Directs: (1) the Assistant Secretary of Commerce for Communications and Information and the FCC or the President to identify specified frequencies for competitive bidding or other reallocation or sharing, and (2) the FCC to auction specified frequency ranges. Modifies competitive bidding system design requirements. Amends the Communications Act of 1934 to authorize the FCC to establish and collect annual user fees for: (1) initial spectrum licenses or construction permits that are not granted through competitive bidding; and (2) renewals or modifications of initial licenses or other authorizations, whether or not granted through competitive bidding. Sets forth required minimum collection amounts for FY2012-FY2021. Requires that all such proceeds be deposited in the general fund of the Treasury. Directs the FCC to: (1) establish, by regulation, a fee-collection methodology and schedule; and (2) exempt broadcast television and public safety services licensees from such fees. Increases the allocation of electromagnetic spectrum for public safety entities by: (1) directing the FCC to reallocate to such entities specified frequencies of the 700 MHz D block spectrum; and (2) amending the Communications Act of 1934 to increase public safety services allocation and reduce commercial use allocation by 10 megahertz within a specified range. Authorizes flexible use of narrowband spectrum, including for public safety broadband communications, subject to exceptions. Establishes the Public Safety Broadband Corporation as a private, nonprofit corporation required to: (1) hold the single public safety wireless license (a license to be reallocated and granted by the FCC for an initial 10-year term renewable, upon application, for subsequent terms, each term a maximum of 15 years) for the 700 MHz D block and existing public safety broadband spectrums; and (2) build, deploy, and operate a nationwide public safety interoperable broadband network. Supporting Unemployed Workers Act of 2011 - Amends the Supplemental Appropriations Act, 2008 (SSA, 2008) with respect to the state-established individual emergency unemployment compensation account (EUCA). Extends the final date for entering a federal-state agreement under the Emergency Unemployment Compensation (EUC) program through January 3, 2013. Postpones the termination of the program until June 8, 2013. Amends the Assistance for Unemployed Workers and Struggling Families Act to extend until January 4, 2013, requirements that federal payments to states cover 100% of EUC. Amends the Unemployment Compensation Extension Act of 2008 to exempt weeks of unemployment between enactment of this Act and June 9, 2013, from the prohibition in the Federal-State Extended Unemployment Compensation Act of 1970 (FSEUCA of 1970) against federal matching payments to a state for the first week in an individual's eligibility period for which extended compensation or sharable regular compensation is paid if the state law provides for payment of regular compensation to an individual for his or her first week of otherwise compensable unemployment. (Thus allows temporary federal matching for the first week of extended benefits for states with no waiting period.) Amends the Tax Relief, Unemployment Insurance Reauthorization, and Job Creation Act of 2010 with respect to a state's authority to apply certain requirements of the FSEUCA of 1970, with specified substitutions, for determining an extended unemployment compensation period. Requires the state's "on" and "off" indicators to be based on its rate of insured unemployment and rate of total unemployment for the period beginning on the enactment of the FSEUCA of 1970 (or, if later, the date established pursuant to state law) and ending on or before December 31, 2012 (currently, December 31, 2011). Amends the SSA, 2008 to include in a federal-state agreement under the EUC program a requirement that a state provide reemployment services and reemployment eligibility assessment activities to certain recipients of EUC. Conditions an individual's continuing eligibility for EUC for any week on whether such individual has been referred to such services or activities and participated, or has completed such participation, unless there is justifiable cause for failure to do so. Authorizes the federal-state agreement to require that a state agency administering EUC establish a self-employment assistance program to provide for the payment of EUC for up to 26 weeks as self-employment assistance allowances to individuals who meet specified eligibility criteria. Allows a participant in a self-employment assistance program to opt to discontinue such participation. Requires any state that establishes a Bridge to Work program under the Supporting Unemployment Workers Act of 2011 to deduct from an individual's EUC account necessary sums to pay wages for such individual. Amends the Railroad Unemployment Insurance Act, as amended by the American Recovery and Reinvestment Act of 2009, and as amended by the Worker, Homeownership, and Business Assistance Act of 2009, to extend through December 31, 2012, the temporary increase in extended unemployment benefits for employees with 10 or more years of service as well as for those with less than 10. Establishes the Reemployment NOW program to facilitate the reemployment of individuals receiving emergency unemployment compensation (EUC claimants). Requires a state to submit for approval by the Secretary of Labor a state plan meeting certain minimum requirements in order to be eligible for an allotment of federal funds under the program. Authorizes a state to use its allotted funds to establish a Bridge to Work program to provide EUC claimants with short-term work experience placements with eligible employers to increase opportunities for such individuals to move to permanent employment. Authorizes a state to use its allotted funds to provide a wage insurance program to pay, for up to two years, an EUC claimant who obtains reemployment up to 50% of the difference between the wages received by the worker at the time of work separation and the wages the worker received for reemployment. Authorizes a state to its allotted funds to provide: (1) a program of enhanced reemployment services to EUC claimants, including unemployed individuals who have exhausted their EUC rights; (2) for the administrative costs associated with starting up certain self-employment assistance programs; and (3) for additional innovative programs designed to facilitate the reemployment of EUC claimants. Amends the Internal Revenue Code to set forth requirements relating to short-time compensation programs to allow employers to reduce the workweek of their employees in lieu of layoffs. Provides for federal financing of state short-time compensation programs. Requires the Secretary of Labor to: (1) award grants to states that enact such programs; (2) develop model legislative language for use by states in developing, enacting, and implementing such programs; and (3) report to Congress and the President on the implementation of such programs. Allows an increased work opportunity tax credit for long-term unemployed individuals (individuals who are unemployed and receiving unemployment compensation for six months or more). Pathways Back to Work Act of 2011 - Establishes the Pathways Back to Work Fund, with an initial appropriation of $5 billion. Requires the Secretary of Labor to make certain Fund allocations to states with approved plans, qualifying outlying areas (U.S. Virgin Islands, Guam, American Samoa, the Commonwealth of the Northern Mariana Islands, and the Republic of Palau), and Native American program grantees to provide: (1) subsidized employment to unemployed, low-income adults; and (2) summer and year-round employment opportunities to low-income youth. Requires the Secretary to award competitive grants to local entities for work-based training and other work-related and educational strategies and activities of demonstrated effectiveness to provide unemployed, low-income adults and low-income youths with skills that will lead to employment. Subjects activities funded under this Act to federal labor standards and nondiscrimination protections. Fair Employment Opportunity Act of 2011 - Makes it an unlawful practice for certain employers to: (1) publish an advertisement or announcement for a job with provisions indicating that an individual's status as unemployed disqualifies the individual for employment, or that the employer will not consider or hire an individual for employment based on such status; (2) fail or refuse to consider or hire an individual because of such status; or (3) direct or request that an employment agency take an individual's status into account to disqualify an applicant for consideration for employment, or when screening or referring employees. Makes it an unlawful practice for an employment agency to commit similar acts, including to: (1) screen, or fail or refuse to consider or refer, an individual for employment because of the individual's unemployed status; or (2) limit, segregate, or classify any individual in any manner that would limit access to job information, or consideration, screening, or referral for jobs. Makes it unlawful for any employer or employment agency to: (1) interfere with, restrain, or deny the exercise of any right provided under this Act; or (2) fail or refuse to hire, discharge, or otherwise discriminate against an employee because such individual opposed any practice made unlawful by this Act or asserted any right under it. Prescribes enforcement authorities with respect to violations of this Act. Authorizes an individual, or any person acting on the individual's behalf, who files a claim in the appropriate U.S. court alleging violation of the prohibitions of this Act to receive: (1) an order enjoining the unlawful employment practice, (2) the reimbursement of costs expended as a result of such practice, (3) liquidated damages of at least $1,000 for each day of the violation, and (4) reasonable attorney's fees (including expert fees) and court costs. Amends the Internal Revenue Code to impose on individual taxpayers in taxable years beginning after 2012 an additional tax equal to 5.6% of so much of their modified adjusted gross income as exceeds $1 million. Defines "modified adjusted gross income" as adjusted gross income reduced by any deduction allowed for investment interest. Provides for an inflation adjustment to the $1 million threshold amount for taxable years beginning after 2013.

Hardship Outlays to protect Mortgagee Equity (HOME) Act

United States · United States Congress · 5 October 2011

Hardship Outlays to protect Mortgagee Equity (HOME) Act - Amends the Internal Revenue Code to allow taxpayers to withdraw amounts from their tax-exempt pension and retirement plans, without incurring the 10% penalty otherwise imposed on such withdrawals, to make mortgage payments on their principal residences.

Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies of the Gulf Coast States Act of 2011

United States · United States Congress · 5 October 2011

Resources and Ecosystems Sustainability, Tourist Opportunities, and Revived Economies of the Gulf Coast States Act of 2011 - Establishes the Gulf Coast Restoration Trust Fund to be available for expenditures to the Gulf Coast states of Alabama, Florida, Louisiana, Mississippi, and Texas solely for: (1) coastal restoration projects and activities; (2) mitigation of damage to, and restoration of, fish, wildlife, or natural resources; (3) implementation of a federally approved marine, coastal, or comprehensive conservation management plan; (4) programs to promote tourism, the consumption of seafood produced from the Gulf Coast region, and education regarding the natural resources of such region; (5) planning assistance and administrative costs; (6) workforce development, job creation, and other economic development projects ; (7) improvements to state parks in coastal areas affected by the Deepwater Horizon oil spill; (8) mitigation of the ecological and economic impact of outer Continental Shelf activities and the impacts of such oil spill or promotion of the long-term ecological or economic recovery of the Gulf Coast region through the funding of infrastructure projects; and (9) coastal flood protection and infrastructure directly affected by coastal wetland losses, beach erosion, or the impacts of such oil spill. Requires the Secretary to deposit in the Fund 80% of all administrative and civil penalties paid after this Act's enactment, pursuant to a court order, negotiated settlement, or other instrument in accordance with the Federal Water Pollution Control Act (commonly known as the Clean Water Act), in connection with the explosion on, and sinking of, the mobile offshore drilling unit Deepwater Horizon. Amends the Clean Water Act to require 35% of amounts made available from the Fund in any fiscal year to be available to the Gulf Coast states in equal shares for ecological and economic restoration of the Gulf Coast ecosystem. Authorizes a governor of a Gulf Coast state, in awarding contracts for such a project or program, to give a preference to individuals and companies that reside in, are headquartered in, or are principally engaged in business in, a Gulf Coast state. Establishes the Gulf Coast Ecosystem Restoration Council to: (1) publish a Comprehensive Plan for, and to undertake, projects and programs to restore and protect the natural resources, ecosystems, fisheries, marine and wildlife habitats, beaches, coastal wetlands, and economy of the Gulf Coast region; (2) update such Plan every five years; (3) coordinate the development of consistent policies, strategies, plans, and activities  addressing the restoration and protection of the Gulf Coast region and associated research; and (4) prepare an integrated financial plan and recommendations for coordinated budget requests for the amounts proposed to be expended by the federal agencies represented on the Council for projects and programs in the Gulf Coast states. Requires 60% of the total amount made available from the Fund to be disbursed to the Council to carry out the Plan and oil spill restoration projects, programs, and activities that will improve the ecosystems or economy of the Gulf Coast region. Establishes within the National Oceanic and Atmospheric Administration (NOAA) the Gulf Coast Ecosystem Restoration Science, Observation, Monitoring, and Technology Program, under which the NOAA Administrator shall provide grants to establish and operate a center of excellence in each of the Gulf Coast states. Requires each center to focus its curriculum on science, technology, and monitoring in at least one of the following: (1) coastal and deltaic sustainability, restoration and protection; (2) coastal fisheries and wildlife ecosystem research and monitoring; (3) offshore energy development; (4) sustainable and resilient growth and economic and commercial development; and (5) comprehensive observation, monitoring, and mapping of the Gulf. Allocates 5% of Fund amounts to such Program. Establishes the Gulf of Mexico Research Endowment to be administered by the Secretary of Commerce for use in providing long-term funding for such Program. Prohibits the Gulf Coast Restoration Trust Fund from being used: (1) for any existing or planned research headed by the NOAA, unless as agreed to in writing by the grant recipient entity; (2) to implement existing regulations or to initiate new regulations promulgated or proposed by NOAA; or (3) to develop or approve a new limited access privilege program (as defined under the Magnuson-Stevens Fishery Conservation and Management Act) for any fishery under the jurisdiction of the South Atlantic, Mid-Atlantic, New England, or Gulf of Mexico Fishery Management Councils. Requires: (1) the Council to establish a fishery and ecosystem endowment to ensure the long-term sustainability of the ecosystem, fish stocks, the fish habitat, and the recreational, commercial, and charter fishing industry in the Gulf of Mexico; and (2) NOAA to administer such endowment. Prohibits funds made available under this Act from being used for federal land acquisition.

Freeze and Investigate Affordable Care Act of 2011

United States · United States Congress · 5 October 2011

Freeze and Investigate Affordable Care Act of 2011 - Declares that the provisions of the health reform law that are not in effect on the date of the enactment of this Act shall not take effect. Prohibits the federal government from promulgating or enforcing regulations under the provisions of the health reform law that are not in effect on the date of enactment of this Act, or otherwise prepare to implement such provisions. Establishes the Affordable Care Evaluation Commission to report to the President and Congress a projection of the impact that the implementation of the provisions of the health reform law that are not in effect on the enactment of this Act would have on: (1) the quality of health care delivered to individuals who are Medicare recipients on the date of the enactment of this Act, (2) health insurance coverage of individuals insured as of such date, (3) participation in state exchanges and the effect on the federal deficit, and (4) job creation and the size of the tax base. Requires the report also to: (1) evaluate findings, conclusions, and recommendations developed by all other relevant government agencies regarding the facts and circumstances surrounding such implementation, and (2) recommend corrective measures to mitigate any negative impact of such implementation.

Fairness in the American Tax Code Act of 2011

United States · United States Congress · 5 October 2011

Fairness in the American Tax Code Act of 2011 - Amends the Internal Revenue Code to impose an additional tax for taxable years beginning after December 31, 2011, on individual taxpayers equal to: (1) 5% of modified adjusted gross income exceeding $350,000, up to $500,000; (2) 10% of such income exceeding $500,00, up to $1 million; (3) 15% of such income exceeding $1 million, up to $10 million; and (4) 20% of such income exceeding $10 million. Defines "modified adjusted gross income" as adjusted gross income reduced by any deduction allowed for investment interest.  Provides for a cost-of-living adjustment to the income levels subject to additional tax for taxable years beginning after 2011.

HOME Act of 2011

United States · United States Congress · 5 October 2011

Hardship Outlays to protect Mortgagee Equity Act of 2011 or the HOME Act of 2011 - Amends the Internal Revenue Code to allow taxpayers to withdraw amounts from their tax-exempt pension and retirement plans, without incurring the 10% penalty otherwise imposed on such withdrawals, to make mortgage payments on their principal residences.

Buffett Rule Act of 2011

United States · United States Congress · 5 October 2011

Buffett Rule Act of 2011 - Amends the Internal Revenue Code to allow taxpayers to donate an amount (not less than $1), in addition to any tax owed, which shall be deposited in the general fund of the Treasury and transferred to an account used to reduce the public debt.  Requires such donation to be designated on a taxpayer's income tax return at the time such return is filed.

International Tourism Facilitation Act

United States · United States Congress · 4 October 2011

International Tourism Facilitation Act - Amends the Department of State and Related Agency Appropriations Act, 2005 to authorize the Secretary of State to charge consular services fees which may be deposited in the appropriate Department of State account to the extent that the amount of such fees collected during a fiscal year is greater than the amount of consular service fees deposited in the Treasury during FY2011. Amends the Department of State Authorities Act of 2006 to repeal the Secretary's authority to amend consular service surcharges in support of enhanced border security that are in addition to passport and immigrant visa fees in effect on January 1, 2004. Amends the Immigration and Nationality Act to authorize the Secretary to waive nonimmigrant visa interviews for up to three additional years (four years total) for individuals who previously held a U.S. visa. Directs the Secretary to report to Congress regarding nonimmigrant visa projections and plans to service such projections through 2020 in the high-growth markets of Brazil, China, and India.

Honest Budget Act

United States · United States Congress · 4 October 2011

Honest Budget Act - Amends procedures in the Congressional Budget Act of 1974 (CBA) that make it out of order in the Senate to consider appropriations legislation until the Senate agrees to a concurrent resolution on the budget. Permits waivers or suspension of such requirements, or successful appeals from a ruling of the Chair, by an affirmative vote of three-fifths (60) of the Senate. Declares that it shall not be in order in the Senate to consider certain bills, joint resolutions, or conference reports that designate as an emergency requirement any provision that creates discretionary or direct spending or decreases revenues. Requires an affirmative vote of three-fifths (60) of the Senate to successfully appeal from a ruling of the Chair on a point of order against such a measure. Establishes a procedure for emergency designations by amendment. Amends the Federal Credit Reform Act of 1990 (FCRA) to revise the budgetary treatment of federal direct loans and loan guarantees to account for them on a fair value basis (currently, a FCRA accrual basis). Expands such new budgetary treatment to financial investments beginning in FY2015. Defines "financial investment" as a federal government investment in any securities (debt or equity) or futures, swaps, or other derivatives, issued by a non-federal entity, regardless of whether the issuances are federally guaranteed, or issued by a federal entity if the issuance consists of marketable securities. Requires the President's budget: (1) from FY1992 on to reflect the Treasury discounting component of direct loan and loan guarantee programs; and (2) from FY2015 on to reflect the costs of direct loan, loan guarantee, and financial investment programs. Defines "Treasury discounting component" as the estimated long-term cost to the federal government of a direct loan, loan guarantee, or financial investment calculated on a net present value basis, excluding administrative costs and any incidental effects on governmental receipts or outlays. Revises other requirements for the President's budget including conditions for new direct loan obligations incurred and loan guarantee commitments made for FY1992 and thereafter, and new financial investment commitments for FY2015 and thereafter. Requires new budget authority for such loans or loan guarantee or financial investment commitments to be provided in advance in an appropriations Act. Exempts a direct loan or loan guarantee program that constitutes an entitlement (such as the guaranteed student loan program or the veteran's home loan guaranty program) as well as all existing credit programs of the Commodity Credit Corporation (CCC) from: (1) the above requirement; and (2) the prohibition against modification of an outstanding direct loan, loan guarantee, or financial investment in a manner that increases its costs unless budget authority for the additional cost has been provided in advance in an appropriations Act. Revises requirements for Treasury transactions with financing accounts (nonbudget accounts associated with each program account which holds balances, receives the cost payment from the program account, and also includes all other cash flows to and from the federal government resulting from such obligations or commitments made on or after October 1, 1991). Limits the availability of amounts in liquidating accounts to specified payments resulting from direct loan obligations or loan guarantee commitments made before October 1, 1991. Prescribes requirements for consideration of legislation after agreement on a budget resolution (in effect, extending a point of order against certain changes in mandatory programs to all such programs in appropriations bills). Prohibits the congressional budget committees from counting rescissions of budget authority that do not result in outlay savings over the period covered by a budget resolution when determining the levels of new budget authority, outlays, direct spending, new entitlement authority, and revenues for a fiscal year. Suspends within-grade step increases in the compensation of certain federal employees from the date of enactment of this Act until December 31, 2012. Makes it out of order in the Senate to consider any legislation that would provide an advance appropriation, except for employment training, education programs, Head Start, rental assistance, the Corporation for Public Broadcasting, and veterans' medical services. Allows waiver of this rule by a vote of three-fifths (60) of the Senate. Prohibits shifts in outlays or revenues from one year to another by a date change to act as an offset for other provisions that increase the deficit for a time period. Prescribes a budget scoring rule for transfers from the Treasury General Fund to the Highway Trust Fund that increase the level of indebtedness subject to the current applicable statutory public debt limit.

United States Postal Service Pension Obligation Recalculation and Restoration Act of 2011

United States · United States Congress · 4 October 2011

United States Postal Service Pension Obligation Recalculation and Restoration Act of 2011 - Prescribes the "average pay" to be used in determining annuities for civilian employment with the United States Postal Service (USPS) for purposes of provisions relating to future benefits attributable to such employment in order to calculate the amount of any USPS surplus or supplemental liability under the Civil Service Retirement System (CSRS). Requires the Office of Personnel Management (OPM): (1) within six months after enactment of this Act, to determine (or, if applicable, redetermine) the amount of such surplus or liability as of the close of the most recently ending fiscal year using the methodology required under this Act; and (2) if the result is a surplus, to transfer the surplus amount to the Postal Service Retiree Health Benefits Fund within 15 days after the determination of a surplus. Provides for an alternate determination of a USPS surplus or supplemental liability for FY2016-FY2020. Requires transfer of certain surplus postal retirement contributions in FY2011 to the Postal Service Retiree Health Benefits Fund or the Employees' Compensation Fund under the Federal Employees' Compensation Act. Prohibits USPS from closing any post office which is located more than 10 miles from any other post office. Expresses the intent of Congress that this Act shall apply to allocations of past, present, and future benefit liabilities between the USPS and the Treasury.

A bill to repeal the sunset on the reduction of capital gains rates for individuals and on the taxation of dividends of individuals at capital gain rates.

United States · United States Congress · 4 October 2011

Repeals the termination date in the Jobs Growth Tax Relief Reconciliation Act of 2003 for provisions reducing individual tax rates on capital gains and dividend income.