Taxation

EMPOWER Act

United States · United States Congress · 17 July 2018

Ending the Monopoly of Power Over Workplace Harassment through Education and Reporting Act or the EMPOWER Act This bill makes it an unlawful practice (with exceptions regarding certain settlement or separation agreements) for an employer to: (1) enter into a contract with an employee or applicant, as a condition of employment, promotion, compensation, benefits, or change in employment status or contractual relationship, or as a term, condition, or privilege of employment, if that contract contains a nondisparagement or nondisclosure clause that covers workplace harassment; and (2) enforce, or attempt to enforce, a nondisparagement clause or nondisclosure clause. Notwithstanding signing any nondisparagement or nondisclosure clause, an employee or applicant retains any right that person would otherwise have had to report a concern about workplace harassment to the Equal Employment Opportunity Commission (EEOC) and other specified agencies, and any right that person would otherwise have had to bring an action in a court of the United States. The bill: (1) sets forth enforcement powers of the EEOC and various entities, and the jurisdiction of U.S. courts, regarding workplace harassment; and (2) makes specified procedures and remedies applicable. The EEOC shall: (1) establish a confidential tip-line that supplements its existing process for submitting a charge of discrimination, and (2) provide for the development and dissemination of workplace training programs and information regarding workplace harassment, including sexual harassment. The Internal Revenue Code is amended to modify the tax treatment of amounts related to employment discrimination and workplace harassment.

GIVING Act

United States · United States Congress · 17 July 2018

Good Incentives for Vital Non-profit Governance Act or the GIVING Act This bill amends the Internal Revenue Code to establish a new 501(c)(3)(A) status for certain tax-exempt organizations with exempt-purpose expenditures that comprise at least 75% of the total expenditures of the organization for the year. Exempt-purpose expenditures exclude administrative expenses.

529 Expansion and Modernization Act of 2018

United States · United States Congress · 17 July 2018

529 Expansion and Modernization Act of 2018 This bill allows tax-exempt distributions from qualified tuition programs (known as 529 plans) to be used for: apprenticeship programs, early education expenses for children under the age of 5, career and technical education programs, and industry intermediary education programs. The bill also allows employers to make contributions to an employee's 529 plan as a fringe benefit that is excluded from the gross income of the employee. The contributions per employee may not exceed $500 per year (adjusted for inflation after 2019) and must be made in connection with a payroll deduction contribution program.

Retirement Security Flexibility Act of 2018

United States · United States Congress · 17 July 2018

Retirement Security Flexibility Act of 2018 This bill modifies the nondiscrimination requirements that apply to certain employer-sponsored 401(k) retirement plans that include automatic contribution arrangements.

Refund to Rainy Day Savings Act

United States · United States Congress · 17 July 2018

Refund to Rainy Day Savings Act This bill requires the Department of the Treasury to establish and implement a Refund to Rainy Day Savings Program to permit a taxpayer to defer payment on 20% of a tax refund to be deposited into a Treasury account, accumulate interest, and disbursed to the taxpayer in six months. The bill also amends the Assets for Independence Act to reauthorize the Assets for Independence (AFI) federal matched savings program through FY2023 and require appropriations for the program to be reserved for: general research and evaluation, grants for AFI innovation projects to expand the availability of matched savings accounts to low-income individuals, and a three-year pilot program to evaluate savings matches for low-income taxpayers. The Department of Health and Human Services (HHS) must establish a three-year matched savings account pilot program to encourage savings by low-income taxpayers. Under the program, HHS may provide grants to qualified entities to match funds saved by low-income taxpayers under the Refund to Rainy Day Savings Program. Qualified entities for the pilot program include: nonprofit organizations, state or local government agencies or tribal governments applying with a nonprofit organization, sites that offer free tax assistance under certain Internal Revenue Service programs, and low-income credit unions and community development financial institutions that work with a local community-based organization to address poverty and the needs of community members for economic independence and stability. HHS must: (1) contract with an independent research organization to evaluate the pilot program, and (2) report annually to Congress on the progress and outcomes of the pilot program.

Providing for consideration of the bill (H.R. 6147) making appropriations for the Department of the Interior, environment, and related agencies for the fiscal year ending September 30, 2019, and for other purposes.

United States · United States Congress · 16 July 2018

Sets forth the rule for consideration of the bill (H.R. 6147) making appropriations for the Department of the Interior, environment, and related agencies for the fiscal year ending September 30, 2019.

Hire Student Veterans Act

United States · United States Congress · 16 July 2018

Hire Student Veterans Act This bill amends the Internal Revenue Code to: (1) allow a work opportunity tax credit for hiring a veteran attending an institution of education using educational assistance provided under certain programs administered by the Department of Defense or the Department of Veterans Affairs, and (2) modify the minimum employment period required for veterans that qualify for the credit under this bill.

Encouraging Small Business Innovators

United States · United States Congress · 13 July 2018

Encouraging Small Business Innovators This bill amends the Small Business Act to require the Small Business Administration (SBA) to provide an increase to the past performance rating of small business participants who served as mentors in the SBA mentor-protege program under the Small Business Innovation Reseach or the Small Business Technology Transfer Program. This bill amends the Duncan Hunter National Defense Authorization Act for Fiscal Year 2009 to revise provisions of the Federal Acquisition Regulation to promote the use of government-wide and other interagency contracts.

Establishing the congressional budget for the United States Government for fiscal year 2019 and setting forth the appropriate budgetary levels for fiscal years 2020 through 2028.

United States · United States Congress · 13 July 2018

Establishes the congressional budget for the federal government for FY2019 and sets forth budgetary levels for FY2020-FY2028. Recommends levels and amounts for FY2019-FY2028 for: federal revenues, new budget authority, budget outlays, deficits (on-budget), debt subject to limit, debt held by the public, and the major functional categories of spending. Includes reconciliation instructions directing 11 specified House authorizing committees to submit deficit reduction legislation to the House Budget Committee by September 14, 2018. Sets forth budget enforcement procedures addressing: long-term direct spending, allocations for Overseas Contingency Operations/ Global War on Terrorism, changes in mandatory programs, advance appropriations, estimates of debt service costs and credit programs, adjustments to spending levels, transfers from the general fund of the Treasury to the Highway Trust Fund, and Federal National Mortgage Association (Fannie Mae) and Federal Home Loan Mortgage Corporation (Freddie Mac) guarantee fees. Establishes reserve funds for legislation relating to: investments in national infrastructure, amendments to the Internal Revenue Code, extending pro-growth tax policies, repeal or replacement of the Patient Protection and Affordable Care Act, or the presumptions of service connection for veterans who served offshore of the Republic of Vietnam or Korea. Sets forth policy statements on several fiscal and domestic policy issues.

Toxic Algae Tax Relief Act

United States · United States Congress · 12 July 2018

Toxic Algae Tax Relief Act This bill amends the Internal Revenue Code to allow a deduction for losses of a trade or business operating in an area affected by toxic algal blooms. A "toxic algal bloom" is the existence of algae on or near the surface of water in quantities sufficient to cause anoxic (greatly deficient in oxygen) conditions in the water. The deduction applies to a trade or business that is operating in a toxic algae zone and has average annual gross receipts that do not exceed $25 million. "A toxic algae zone" is a census tract or political subdivision of a state that the Department of the Treasury has designated as experiencing economic hardship directly attributable to an act or event that exposes an area to toxic algal blooms.

Canadian Snowbirds Act

United States · United States Congress · 12 July 2018

Canadian Snowbirds Act This bill amends the Immigration and Nationality Act to authorize the Department of Homeland Security (DHS) to admit into the United States as a nonimmigrant visitor for a period not to exceed 240 days during any single 365-day period a Canadian citizen who: (1) is at least 50 years old; (2) maintains a Canadian residence and owns a U.S. residence or has rented U.S. accommodations for the duration of such stay; (3) is not inadmissible or deportable; (4) will not work in the United States other than for a non U.S.-based person or entity that the person worked for in Canada; and (5) will not seek any federal means tested public benefit for five years, or any federal tax credits for child care, earned income, first time homebuyers, health insurance, or health care plans. The spouse of such person may be admitted under the same terms except that he or she is not required to separately satisfy the residence/housing requirements. DHS shall have sole and unreviewable discretion to withhold or withdraw admission of such an alien. The bill grants a person so admitted nonresident alien tax status.

Providing for consideration of the bill (H.R. 6237) to authorize appropriations for fiscal years 2018 and 2019 for intelligence and intelligence-related activities of the United States Government, the Community Management Account, and the Central Intelligence Agency Retirement and Disability System, and for other purposes.

United States · United States Congress · 11 July 2018

Sets forth the rule for consideration of the bill (H.R. 6237) to authorize appropriations for fiscal years 2018 and 2019 for intelligence and intelligence-related activities of the United States Government, the Community Management Account, and the Central Intelligence Agency Retirement and Disability System.

SIMPLE Plan Modernization Act

United States · United States Congress · 11 July 2018

SIMPLE Plan Modernization Act This bill modifies the requirements for SIMPLE (Savings Incentive Match Plan for Employees) Individual Retirement Accounts (IRAs), which are tax-favored retirement accounts that small businesses may provide to employees. The bill increases the contribution limits for certain SIMPLE IRAs and modifies the requirements for replacing SIMPLE IRAs with 401(k) plans.

Tax Identity Protection Act

United States · United States Congress · 11 July 2018

Taxpayer Identity Protection Act This bill requires the Internal Revenue Service to submit to Congress a report regarding the Taxpayer Identification Number Perfection Program, including an explanation of the extent to which the information could be used to identify individuals receiving wages without work authorization.

Primary Care Enhancement Act of 2018

United States · United States Congress · 10 July 2018

This bill amends the Internal Revenue Code to: (1) allow individuals who are eligible for a health savings account (HSA) to participate in a direct primary care service arrangement without losing their eligibility due to the arrangement, and (2) permit an HSA to be used to pay for a direct primary care service arrangement. Under a direct primary care service arrangement, an individual receives medical care consisting solely of primary care services provided by primary care practitioners in exchange for a fixed periodic fee. The fees are subject to limits specified in the bill. The primary care services covered by the arrangement may not include procedures that require the use of general anesthesia, prescription drugs (other than vaccines), and laboratory services not typically administered in an ambulatory primary care setting.

Family Business Legacy Act of 2018

United States · United States Congress · 10 July 2018

Family Business Legacy Act of 2018 This bill amends the Internal Revenue Code, with respect to the estate tax, to allow the value of the taxable estate to be determined by deducting from the value of the gross estate the amount of all bequests, devises, or transfers to or for the use of certain tax-exempt organizations. The deduction allowed by this bill for any transfer may not exceed the value of the transferred property required to be included in the gross estate.

Transportation Empowerment Act

United States · United States Congress · 10 July 2018

Transportation Empowerment Act This bill proposes the return to the states of discretionary authority and fiscal responsibility for national surface transportation systems not within the purview of the federal government. It imposes a funding limitation on transportation programs and projects based upon availability of funding through the Highway Trust Fund. The bill also provides funding for certain core highway programs for FY2019-FY2023, including the federal-aid highway program, emergency relief, the federal lands access program, and the highway research and development program. It adjust amounts in the Highway Trust Fund and the tax rates on gasoline and special motor fuels to support such core programs. The bill repeals provisions relating to metropolitan transportation planning and congestion mitigation and air quality improvement. The bill amends the Internal Revenue Code to: (1) require the return of excess tax receipts to states for surface transportation programs, and (2) reduce tax rates on gasoline, diesel fuel, kerosene, and special fuels. The provisions of this bill shall apply only if the Office of Management and Budget certifies that it is deficit neutral.

Income-Based Repayment Debt Forgiveness Act

United States · United States Congress · 10 July 2018

Income-Based Repayment Debt Forgiveness Act This bill amends the Internal Revenue Code to exclude from the gross income of an individual any income that is attributable to the discharge of a federal student loan pursuant to a federal program or law that provides for income contingent or income-based repayment of the loan.

Taxpayer Identity Protection Act of 2018

United States · United States Congress · 9 July 2018

Taxpayer Identity Protection Act of 2018 This bill requires the Department of the Treasury to establish a program to issue, upon the request of any individual, a number that may be used in connection with a Social Security number (or other identifying information) to assist in verifying the individual's identity. Within five years of the enactment of this bill, Treasury must ensure that the program is made available to any individual residing in the United States.

Increasing Access to Lower Premium Plans and Expanding Health Savings Accounts Act of 2018

United States · United States Congress · 6 July 2018

This bill modifies the requirements for the premium assistance tax credit and allows all individuals to purchase catastrophic health plans in the individual market. (Under current law, the premium assistance tax credit is provided to eligible individuals and families to subsidize the purchase of health insurance plans on an exchange established under the Patient Protection and Affordable Care Act.) The bill modifies the credit to: make the credit available for catastrophic qualified health plans and plans that are not offered through an exchange, but otherwise meet the requirements for qualified health plans; prohibit advance payments of the credit from being made for a health plan that is not enrolled in through an exchange; and prohibit the credit from being used for health plans that cover abortions (other than abortions necessary to save the life of the mother or abortions with respect to a pregnancy that is the result of an act of rape or incest). The bill also modifies the requirements for minimum essential health benefits to allow all individuals purchasing health insurance in the individual market to purchase a lower premium catastrophic plan. (The plans are currently limited to individuals who are under 30 or qualify for a hardship or affordability exemption.)

Health Savings Act of 2018

United States · United States Congress · 6 July 2018

Health Savings Act of 2018 This bill amends the Internal Revenue Code, with respect to health savings accounts (HSAs), to require the bronze and catastrophic health plans described in the Patient Protection and Affordable Care Act to be treated as high deductible health plans, which are required to participate in an HSA.

Responsible Additions and Increases to Sustain Employee Health Benefits Act of 2018

United States · United States Congress · 6 July 2018

Responsible Additions and Increases to Sustain Employee Health Benefits Act of 2018 This bill amends the Internal Revenue Code to allow unused health flexible spending arrangement account balances (or a portion of the balances) to be carried forward into the next plan year.

PHIT Act

United States · United States Congress · 6 July 2018

Personal Health Investment Today Act or the PHIT Act This bill amends the Internal Revenue Code to allow a medical care tax deduction for qualified sports and fitness expenses. The deduction applies to amounts paid for: (1) fitness facility memberships, (2) physical exercise or activity programs, and (3) safety equipment for use in a physical exercise or activity program. The overall deduction is limited to $500 per year (twice the amount in the case of a joint return or a head of household), and a deduction for safety equipment may not exceed $250. The bill requires the limits to be adjusted for inflation after 2019. The deduction does not include expenses for golf, hunting, sailing, riding, and videos or books.

Allowing Working Seniors to Keep Their Health Savings Accounts Act of 2018

United States · United States Congress · 6 July 2018

This bill amends the Internal Revenue Code to allow individuals who are entitled to receive hospital insurance benefits under Medicare Part A because they are age 65 or older to contribute to health savings accounts.

Primary Care Enhancement Act of 2018

United States · United States Congress · 6 July 2018

Primary Care Enhancement Act of 2018 This bill amends the Internal Revenue Code to: (1) allow individuals who are eligible for a health savings account (HSA) to participate in a direct primary care service arrangement without losing their eligibility due to the arrangement, and (2) permit an HSA to be used to pay for a direct primary care service arrangement. Under a direct primary care service arrangement, an individual receives medical care consisting solely of primary care services provided by primary care practitioners in exchange for a fixed periodic fee. The fees are subject to limits specified in the bill. The primary care services covered by the arrangement may not include procedures that require the use of general anesthesia, prescription drugs (other than vaccines), and laboratory services not typically administered in an ambulatory primary care setting.

Expressing the sense of the House of Representatives that the use of continuing resolutions to fund defense-related activities erodes military readiness and poses an unacceptable risk to the national security of the United States.

United States · United States Congress · 6 July 2018

Affirms that Congress should pass all defense-related appropriations for a fiscal year before the fiscal year begins because continuing resolutions erode military readiness and pose an unacceptable risk to national security.

Health Care Security Act of 2018

United States · United States Congress · 3 July 2018

This bill amends the Internal Revenue Code to modify the rules for health savings accounts (HSAs) with respect to contribution limits, catch-up contributions for married couples, and medical expenses incurred before an HSA is established. The bill increases the maximum contribution limits for HSAs to equal the maximum for the sum of the annual deductible and out-of-pocket expenses that may be required to be paid for covered benefits under a high deductible health plan. If both spouses of a married couple have family coverage under a high deductible health plan, each spouse may make catch-up contributions to the same HSA. (Catch-up contributions are additional contributions which individuals who are at least 55 years of age may make to an HSA.) If an HSA is established within 60 days of the beginning of coverage under a high deductible health plan, any distribution from the HSA used to pay a qualified medical expense incurred during that 60-day period after the health coverage began is excludible from gross income. (Under current law, the medical expense must be incurred on or after the date that the HSA is established.)

Bipartisan HSA Improvement Act of 2018

United States · United States Congress · 3 July 2018

Bipartisan HSA Improvement Act of 2018 This bill amends the Internal Revenue Code to modify rules for health savings accounts (HSAs) regarding eligibility and interactions with other tax-favored health accounts. The bill specifies that receiving or being eligible to receive certain employment-related items and services at an employer-sponsored (e.g., an on-site clinic) or retail health care facility is not considered health care coverage that disqualifies an individual from participating in an HSA. The items and services include physical examinations, immunizations, drugs other than a prescribed drug, treatment for injuries occurring in the course of employment, drug testing as a condition of employment, hearing or vision screenings, and other similar items and services that do not provide significant benefits in the nature of medical care. The bill also (1) allows an eligible individual to make HSA contributions if a spouse has a flexible spending arrangement (FSA) as long as the FSA does not also reimburse the expenses of the spouse with the HSA, and (2) modifies the rules for using FSA or a health reimbursement arrangement terminations or conversions to establish an HSA.

Promoting High-Value Health Care Through Flexibility for High Deductible Health Plans Act of 2018

United States · United States Congress · 29 June 2018

This bill amends the Internal Revenue Code to allow the high deductible health plans that are required for a health savings account to cover up to $250 of specified services (twice the amount in the case of family coverage) during a plan year without a deductible. The limit must be adjusted annually for inflation. The specified services covered by this bill include services other than preventive care that are identified under the terms of the plan. (Under current law, high deductible plans are already permitted to provide coverage for preventive care with no deductible.)

Restore Our Parks Act

United States · United States Congress · 28 June 2018

Restore Our Parks Act This bill: (1) establishes the National Park Service Legacy Restoration Fund, and (2) requires 50% of all energy development revenues for FY2019-FY2023 to be deposited into such fund. Amounts deposited in the fund must not exceed $1.3 billion for any fiscal year and must be used for meeting high-priority deferred maintenance needs of the National Park Service.

Matthew Young Pollard Intelligence Authorization Act for Fiscal Years 2018 and 2019

United States · United States Congress · 28 June 2018

Matthew Young Pollard Intelligence Authorization Act for Fiscal Years 2018 and 2019 This bill reauthorizes appropriations for FY2018-FY2019 for intelligence community programs and activities and adjusts personnel limits. It also authorizes appropriations for the Central Intelligence Agency Retirement and Disability Fund for FY2018-FY2019. The intelligence community agencies are authorized to provide higher pay for positions requiring expertise in science, technology, engineering, and mathematics, and for cyber-related positions. The Office of the Director of National Intelligence (ODNI) shall: (1) assist the Department of Homeland Security in sharing classified information regarding threats to state election systems to certain senior state election officials, who will receive top secret security clearances; and (2) designate a national counterintelligence officer within the National Counterintelligence and Security Center to lead, manage, and coordinate matters relating to election security. The bill sets forth provisions regarding security clearances. The bill contains several directives for the ODNI related to Russia, including to: (1) assess Russian threat finance (which includes the financing of cyber operations and sanctions evasion), and (2) provide notice of travel by diplomatic and consular personnel of Russia. The Department of Energy shall establish a two-year pilot program for securing energy infrastructure.

Public Employee Pension Transparency Act

United States · United States Congress · 28 June 2018

Public Employee Pension Transparency Act This bill amends the Internal Revenue Code to deny the tax exemption for interest on state and local bonds to bonds issued by a state or political subdivision that does not comply with specified reporting requirements for state or local government employee pension benefit plans. For the tax exemption to apply, sponsors of a state or local government employee pension benefit plan must submit annual reports to the Department of the Treasury that include details regarding: the funding status of the plan, contributions by the plan sponsor for the plan year, projections for each of the next 60 plan years of the cash flows associated with the plan liability, actuarial assumptions used for the plan year, the types of plan participants, investment returns, the funding policy and the degree to which unfunded liabilities are expected to be eliminated, the amount of pension obligation bonds outstanding, the current cost of the plan for the plan year, and administrative and investment expenses. Treasury must: (1) develop model reporting statements, and (2) create and maintain a searchable public website for posting pension plan information required by this bill. The bill also grants the United States an exemption from liability for any current or future shortfall in any state or local government employee pension plan.

To amend the Internal Revenue Code of 1986 to allow individuals only enrolled in Medicare Part A to contribute to health savings accounts.

United States · United States Congress · 28 June 2018

This bill amends the Internal Revenue Code to allow Medicare-eligible individuals who are age 65 or older to contribute to health savings accounts if their entitlement to Medicare benefits is limited to hospital insurance benefits under Medicare Part A.

Main Street Tax Certainty Act

United States · United States Congress · 28 June 2018

Main Street Tax Certainty Act This bill amends the Internal Revenue Code to make permanent the deduction for qualified business income. (Under current law, the deduction expires after December 31, 2025.)

Strengthening Pensions through Investment in Infrastructure Act

United States · United States Congress · 28 June 2018

Strengthening Pensions through Investment in Infrastructure Act This bill modifies the criteria for private activity bonds to specify that the use of public infrastructure property by a public pension fund is not considered a private business use. (The private business use test is one of the tests used to determine if a bond is a taxable private activity bond rather than a tax-exempt bond.) The bill also specifies that public infrastructure property is not considered investment-type property for the purpose of determining whether a bond is a taxable arbitrage bond. (Taxable arbitrage bonds are used to acquire higher yielding investments, or to replace funds which were used directly or indirectly to acquire higher yielding investments.)

Electric CARS Act of 2018

United States · United States Congress · 28 June 2018

Electric Credit Access Ready at Sale Act of 2018 or the Electric CARS Act of 2018 This bill amends the Internal Revenue Code to modify and extend several tax credits related to electric cars. The bill extends the tax credit for new qualified plug-in electric drive motor vehicles through 2028. In addition, the bill modifies the credit to: (1) remove the limitation on the number of vehicles per manufacturer that are eligible for the credit, and (2) allow a taxpayer to assign the credit to a financing entity. The bill also extends through 2028 the tax credits for: (1) alternative fuel vehicle refueling property, and (2) alternative motor vehicles.

Financial Services and General Government Appropriations Act, 2019

United States · United States Congress · 28 June 2018

Financial Services and General Government Appropriations Act, 2019 Provides FY2019 appropriations to the Department of the Treasury, the Executive Office of the President, the judiciary, the District of Columbia, and several independent agencies. Department of the Treasury Appropriations Act, 2019 Provides appropriations to the Department of the Treasury, including the Internal Revenue Service. Executive Office of the President Appropriations Act, 2019 Provides appropriations for the Executive Office of the President and Funds Appropriated to the President. Judiciary Appropriations Act, 2019 Provides appropriations to the judiciary, including the U.S. Supreme Court, other federal courts, administrative offices, and the U.S. Sentencing Commission. District of Columbia Appropriations Act, 2019 Provides appropriations to the District of Columbia, including Federal Funds and District of Columbia Funds. Provides appropriations to independent agencies, including: the Administrative Conference of the United States, the Consumer Product Safety Commission, the Election Assistance Commission, the Federal Communications Commission, the Federal Deposit Insurance Corporation, the Federal Election Commission, the Federal Labor Relations Authority, the Federal Trade Commission, the General Services Administration, the Harry S. Truman Scholarship Fund, the Merit Systems Protection Board, the National Archives and Records Administration, the National Credit Union Administration, the Office of Government Ethics, the Office of Personnel Management, the Office of Special Counsel, the Postal Regulatory Commission, the Privacy and Civil Liberties Oversight Board, the Public Buildings Reform Board, the Securities and Exchange Commission, the Selective Service System, the Small Business Administration, the U.S. Postal Service, and the U.S. Tax Court. Includes authorizing legislation that: modifies various financial services laws and policies; modifies privacy laws regarding disclosures of electronic communications and related records stored or maintained by service providers; and requires the Federal Communications Commission to amend station antenna structure regulations to prohibit certain private land use restrictions from applying to amateur radio stations.

Stop Taxing Our Potential Act of 2018

United States · United States Congress · 28 June 2018

Stop Taxing Our Potential Act of 2018 This bill prohibits a state from imposing on a person obligations related to collecting or paying a sales tax, use tax, or similar tax unless the person had a physical presence in the state during the calendar quarter with respect to which the obligation is imposed. A person is physically present if the person's business activities in the state include: maintaining a commercial or legal domicile in the state; owning, holding, leasing, or maintaining certain property in the state; having one or more employees, agents, or independent contractors in the state who provide on-site design, installation, or repair services on behalf of the remote seller; having one or more employees, exclusive agents or exclusive independent contractors present in the state who engage in activities that substantially assist the person to establish or maintain a market in the state; or maintaining an office in the state at which three or more employees are regularly employed. The bill specifies certain activities and agreements that indicate a de minimis physical presence that is excluded from the definition of "physical presence." The bill also specifies that U.S. district courts have original jurisdiction over civil actions to enforce this bill.

STATE, FOREIGN OPERATIONS, AND RELATED PROGRAMS APPROPRIATIONS FOR FISCAL YEAR 2019

United States · United States Senate · 27 June 2018

Matthew Young Pollard Intelligence Authorization Act for Fiscal Years 2018 and 2019

United States · United States Congress · 27 June 2018

Matthew Young Pollard Intelligence Authorization Act for Fiscal Years 2018 and 2019 This bill authorizes for FY2018 and FY2019 the intelligence-related activities of the: Office of the Director of National Intelligence (ODNI); Central Intelligence Agency (CIA); Department of Defense; Defense Intelligence Agency; National Security Agency; Departments of the Army, Navy, and Air Force; Coast Guard; Departments of State, Treasury, Energy, and Justice; Federal Bureau of Investigation (FBI); Drug Enforcement Administration; National Reconnaissance Office; National Geospatial-Intelligence Agency; and Department of Homeland Security (DHS). The bill also authorizes for FY2018 and FY2019 the CIA Retirement and Disability System and revises the computation of annuities under that system. In addition, the bill: requires the ODNI, the FBI, and DHS to jointly brief Congress on any significant foreign cyber intrusion on a federal election; directs various agencies to report to Congress on intelligence matters including security clearances, security threats to federal elections, financing of Russian influence campaigns, and specified intelligence-community employment matters; and otherwise modifies provisions regarding the intelligence community.

Skills Investment Act of 2018

United States · United States Congress · 27 June 2018

Skills Investment Act of 2018 This bill expands tax-favored Coverdell education savings accounts to allow the accounts to be used for educational or skill development expenses such as training services, career and technical education activities, career services, youth workforce investment activities, and adult education and literacy activities. The bill also: renames the accounts "Coverdell lifelong learning accounts," increases contribution limits, modifies the age-based contribution restrictions, allows a tax credit for a portion of an employer's contributions to an employee's account, and allows beneficiaries to deduct contributions made by or on behalf of the beneficiary.

REFUSE Act

United States · United States Congress · 27 June 2018

Repelling Encroachment by Foreigners into U.S. Elections Act or the REFUSE Act This bill (1) expands the ban on contributions by foreign nationals to elections to include corporations subject to specified levels of ownership or control by foreign nationals or governments; (2) prohibits certain types of tax-exempt, foreign-affiliated organizations from taking certain campaign-related actions, such as contributing to a super political action committee (super PAC); and (3) prohibits foreign nationals from participating in the decision-making process with regard to any person's election-related activities. The bill also makes various changes to the Foreign Agents Registration Act of 1938 (FARA), such as by (1) repealing an exemption from FARA requirements for individuals registered as lobbyists, and (2) expanding filing and labeling requirements related to the transmission of informational materials in the interests of a foreign principal.

Skills Investment Act of 2018

United States · United States Congress · 27 June 2018

Skills Investment Act of 2018 This bill expands tax-favored Coverdell education savings accounts to allow the accounts to be used for educational or skill development expenses such as training services, career and technical education activities, career services, youth workforce investment activities, and adult education and literacy activities. The bill also: renames the accounts "Coverdell lifelong learning accounts," increases contribution limits, modifies the age-based contribution restrictions, allows a tax credit for a portion of an employer's contributions to an employee's account, and allows beneficiaries to deduct contributions made by or on behalf of the beneficiary.

Providing for further consideration of the bill (H.R. 6157) making appropriations for the Department of Defense for the fiscal year ending September 30, 2019, and for other purposes, and providing for proceedings during the period from June 29, 2018, through July 9, 2018.

United States · United States Congress · 26 June 2018

Sets forth the rule for consideration of H.R. 6157 (Department of Defense Appropriations Act, 2019) . Makes it in order to consider concurrent resolutions providing for adjournment during July 2018.

To amend the Internal Revenue Code of 1986 to make permanent the increase in the estate and gift tax exemption made by Public Law 115-97.

United States · United States Congress · 26 June 2018

This bill amends the Internal Revenue Code to make permanent the $10 million exemption amount for the estate and gift tax. (Under current law, the exemption amount has been temporarily increased from $5 million to $10 million for decedents dying or gifts made after December 31, 2017, and before January 1, 2026. The amount is indexed for inflation after 2011.)

Providing for consideration of the bill (H.R. 6157) making appropriations for the Department of Defense for the fiscal year ending September 30, 2019, and for other purposes, and providing for consideration of the bill (H.R. 2083) to amend the Marine Mammal Protection Act of 1972 to reduce predation on endangered Columbia River salmon and other nonlisted species, and for other purposes.

United States · United States Congress · 25 June 2018

Sets forth the rule for consideration of the bill (H.R. 6157) making appropriations for the Department of Defense for the fiscal year ending September 30, 2019, and for other purposes, and providing for consideration of the bill (H.R. 2083) to amend the Marine Mammal Protection Act of 1972 to reduce predation on endangered Columbia River salmon and other nonlisted species.

Restoring Returning Workers Act of 2018

United States · United States Congress · 25 June 2018

Restoring Returning Workers Act of 2018 This bill amends the Immigration and Nationality Act to update through the current fiscal year the returning worker exemption from the cap on H-2B nonimmigrant visas. The bill provides that number of aliens considered to be returning workers in any fiscal year may not exceed the highest number of nonimmigrants who participated in the returning worker program in any fiscal year in which returning workers were exempt from the numerical limitation on the H-2B visa.

Restoring Access to Medication and Modernizing Health Savings Accounts Act of 2018

United States · United States Congress · 22 June 2018

This bill repeals provisions of the Internal Revenue Code, as added by the Patient Protection and Affordable Care Act, that limit payments for medications from health savings accounts, medical savings accounts, health flexible spending arrangements, and health reimbursement arrangements to only prescription drugs or insulin (thus allowing distributions from such accounts for over-the-counter drugs). The bill also allows the accounts to be used for menstrual care products.

Johnson-O'Malley Supplemental Indian Education Program Modernization Act

United States · United States Congress · 21 June 2018

Johnson-O'Malley Supplemental Indian Education Program Modernization Act This bill requires the Department of the Interior to annually update the number of Indian students eligible for the Johnson-O'Malley Program (JOM Program). The JOM Program awards contracts to tribal organizations, schools, states, and others to educate Indian students. Under the program, the contract amounts are based on the number of students served. Under the bill, contracting parties must annually report to Interior on the number of students they serve and how contract funds were used. If they fail to submit the report, Interior must deny them program funds for the fiscal year following the academic year for which the report should have been submitted. This bill allows Interior to make recommendations for legislation to increase funds per eligible student and to identify additional sources of funding that do not reallocate existing funds utilized by Indian students. Interior must confer with Indian tribes, state and local education agencies, and Alaska Native organizations that have not participated in the program to determine their interest in the JOM Program. This bill requires the Government Accountability Office to review the implementation of this bill.

Middle Class Savings Act

United States · United States Congress · 21 June 2018

Middle Class Savings Act This bill amends the Internal Revenue Code to modify the tax brackets that apply to taxes on capital gains. The bill aligns the thresholds with the brackets for the regular income tax rates enacted in P.L. 115-97 (commonly known as the Tax Cuts and Jobs Act).