Taxation

Stop EV Freeloading Act

United States · United States Congress · 21 September 2023

Stop EV Freeloading Act This bill imposes a new excise tax in the amount of $1,000 on the sale of an electric vehicle and a new excise tax in the amount of $550 on the sale of a battery module weighing over 1,000 pounds for use in an electric vehicle. The bill also requires the Department of the Treasury to transfer amounts collected from the new excise taxes to the Highway Trust Fund. The bill defines electric vehicle as a light-duty vehicle (a motor vehicle weighing less than 8,500 pounds that is manufactured for use on public roads) that is powered by a battery with a capacity of at least seven kilowatt hours and is recharged through an external source of electricity. The bill specifies that the term does not apply to hybrid vehicles, which are powered by a combination of fuel and a rechargeable energy storage system. The bill defines battery module as two or more battery cells configured to create voltage or current (or no battery cells) and with an aggregate capacity of at least seven kilowatt hours (or one kilowatt hour for a hydrogen fuel cell vehicle). 

Contribution Opportunities for United Partners with Limit Expansions in a Single HSA

United States · United States Congress · 20 September 2023

MORE Act

United States · United States Congress · 20 September 2023

Marijuana Opportunity Reinvestment and Expungement Act or the MORE Act This bill decriminalizes marijuana. Specifically, it removes marijuana from the list of scheduled substances under the Controlled Substances Act and eliminates criminal penalties for an individual who manufactures, distributes, or possesses marijuana. The bill also makes other changes, including the following: replaces statutory references to marijuana and marihuana with cannabis , requires the Bureau of Labor Statistics to regularly publish demographic data on cannabis business owners and employees, establishes a trust fund to support various programs and services for individuals and businesses in communities impacted by the war on drugs, imposes an excise tax on cannabis products produced in or imported into the United States and an occupational tax on cannabis production facilities and export warehouses, makes Small Business Administration loans and services available to entities that are cannabis-related legitimate businesses or service providers, prohibits the denial of federal public benefits to a person on the basis of certain cannabis-related conduct or convictions, prohibits the denial of benefits and protections under immigration laws on the basis of an event (e.g., conduct or conviction) relating to possession or use of cannabis that is no longer prohibited under the bill, establishes a process to expunge convictions and conduct sentencing review hearings related to federal cannabis offenses, and directs the Government Accountability Office to study the societal impact of cannabis legalization.

It’s About Time Act

United States · United States Congress · 20 September 2023

It's About Time Act This bill changes the calendar period for the federal fiscal year (currently October 1-September 30) to January 1-December 31 beginning in 2025.

FINANCIAL SERVICES AND GENERAL GOVERNMENT APPROPRIATIONS FOR FISCAL YEAR 2024

United States · United States Senate · 19 September 2023

Providing for consideration of the bill (H.R. 1130) to repeal restrictions on the export and import of natural gas; providing for consideration of the resolution (H. Res. 684) condemning the actions of Governor of New Mexico, Michelle Lujan Grisham, for subverting the Second Amendment to the Constitution and depriving the citizens of New Mexico of their right to bear arms; and providing for consideration of the bill (H.R. 5525) making continuing appropriations for fiscal year 2024, and for other purposes.

United States · United States Congress · 19 September 2023

Sets forth the rule for consideration of the bill (H.R. 1130) to repeal restrictions on the export and import of natural gas; providing for consideration of the resolution (H. Res. 684) condemning the actions of Governor of New Mexico, Michelle Lujan Grisham, for subverting the Second Amendment to the Constitution and depriving the citizens of New Mexico of their right to bear arms; and providing for consideration of the bill (H.R. 5525) making continuing appropriations for fiscal year 2024.

REDUCE Act of 2023

United States · United States Congress · 19 September 2023

Saving Our Mainstreet American Locations for Leisure and Shopping Act of 2023

United States · United States Congress · 19 September 2023

Saving Our Mainstreet American Locations for Leisure and Shopping Act of 2023 This bill excludes from gross income, for income tax purposes, income attributable to certain discharges of commercial or retail indebtedness secured by real property.

Natural Disaster Property Protection Act of 2023

United States · United States Congress · 19 September 2023

Natural Disaster Property Protection Act of 2023 This bill increases from $600 to $5,000 the dollar threshold for information reporting of payments for qualified natural disaster expenses.

REDUCE Act of 2023

United States · United States Congress · 19 September 2023

Continuing Appropriations and Border Security Enhancement Act, 2024

United States · United States Congress · 18 September 2023

Continuing Appropriations and Border Security Enhancement Act, 2024 This bill provides continuing FY2024 appropriations for federal agencies through October 31, 2023. It also makes various changes to immigration law, including by imposing limits on asylum eligibility. DIVISION A--CONTINUING APPROPRIATIONS ACT, 2024 Continuing Appropriations Act, 2024 This division provides continuing FY2024 appropriations to federal agencies through the earlier of October 31, 2023, or the enactment of the applicable appropriations act. It is known as a continuing resolution (CR) and prevents a government shutdown that would otherwise occur if the FY2024 appropriations bills have not been enacted when FY2024 begins on October 1, 2023. The CR generally funds defense, Department of Veterans Affairs, and disaster relief programs at the FY2023 levels and reduces funding for other programs by 8.1%. It also includes several exceptions that provide funding flexibility and additional appropriations for various programs. The division extends the National Flood Insurance Program and the Department of Agriculture's Livestock Mandatory Reporting program through October 31, 2023. The division also includes several provisions that prohibit the Department of Homeland Security from using the funds provided by the CR for various purposes related to immigration. DIVISION B--OTHER MATTERS This division exempts the budgetary effects of this division and each succeeding division from (1) the Statutory Pay-As-You-Go Act of 2010 (PAYGO Act), (2) the Senate PAYGO rule, and (3) certain budget scorekeeping rules. DIVISION C--BORDER SECURITY This division requires certain actions related to border security. (Sec. 102) This section requires the Department of Homeland Security (DHS) to resume all activities related to constructing a wall along the U.S.-Mexico border that were underway or planned prior to January 20, 2021. (Sec. 103) This section imposes additional requirements on DHS related to the construction of barriers along the U.S.-Mexico border. For example, the bill requires DHS to construct a border wall (including related infrastructure and technology) along at least 900 miles of that border, whereas currently DHS is required to have at least 700 miles of reinforced fencing along that border. This section also requires DHS to waive all legal requirements necessary to ensure the expeditious construction of the border barriers, whereas currently DHS is authorized to waive such requirements. (Sec. 104) This section requires U.S. Customs and Border Protection (CBP) to submit a strategic five-year technology investment plan to Congress. (Sec. 105) This section imposes certain documentation and acquisition-related standards on major border security technology acquisitions, generally those that cost at least $100 million based on FY2023 constant dollars. (Sec. 106) This section requires CBP to (1) ensure that each CBP officer or agent is equipped with a two-way communication device, (2) fully implement the Border Security Deployment Program (a border surveillance program), and (3) upgrade license plate readers as needed at ports of entry along the northern and southern borders. (Sec. 107) This section authorizes retention bonuses for eligible frontline U.S. Border Patrol law enforcement agents. The section also requires CBP to maintain an active duty presence of at least 22,000 full-time equivalent Border Patrol agents by September 30, 2025. (Sec. 108) This section modifies a provision that exempts certain applicants for CBP law enforcement positions from having to take a polygraph test. For example, this section provides this exemption to certain law enforcement officers, whereas currently the waiver is only available to eligible veterans. The waiver provision established by this section is not applicable during periods when CBP certifies that it has met certain staffing requirements. (Sec. 109) This section requires CBP to implement a workload staffing model for the Border Patrol and CBP Air and Marine Operations. (Sec. 110) This section provides statutory authorization for Operation Stonegarden, a program which provides grants to law enforcement agencies that are (1) in a state with an international land or maritime border, and (2) involved in an active CBP operation coordinated through the Border Patrol. (Sec. 111) This section establishes certain requirements for CBP Air and Marine Operations. For example, CBP must ensure that its Air and Marine Operations (1) carry out at least 110,000 flight hours each year, and (2) operate unmanned aircraft systems (drones) on the southern border 24 hours a day. (Sec. 112) This section requires DHS to hire contractors to begin eradicating certain plant growth along the Rio Grande River that impedes border security operations. (Sec. 113) This section requires the Border Patrol to issue a Border Patrol Strategic Plan to enhance border security. (Sec. 115) This section prohibits DHS from (1) processing the entry of non-U.S. nationals ( aliens under federal law) arriving in between ports of entry; (2) providing funds to nongovernmental organizations (NGOs) that facilitate or encourage unlawful activity; or (3) providing funds to NGOs that provide certain services, such as lodging or immigration legal services, to inadmissible non-U.S. nationals who enter the United States. (Sec. 116) This section requires DHS to ensure that CBP is, within 14 days of this bill's enactment, fully compliant with federal DNA and biometric collection requirements at U.S. land borders. (Sec. 117) This section requires CBP to periodically review and update, as necessary, manuals and policies related to inspections at ports of entry to ensure the uniformity of inspection practices to effectively detect illegal activity along the border, such as the smuggling of drugs and humans. (Sec. 118) This section requires CBP to publish information monthly about CBP encounters with non-U.S. nationals, including the total number of encounters and the nationalities of the individuals encountered. (Sec. 119) This section requires CBP to, within seven days of this bill's enactment, certify to Congress that CBP has real-time access to the criminal history databases of all countries of origin and transit for non-U.S. nationals encountered by CBP. (Sec. 120) This section prohibits the Transportation Security Administration (TSA) from accepting as proof of identification certain documents, such as a warrant issued by U.S. Immigration and Customs Enforcement (ICE) or an employment authorization issued by DHS. The TSA must collect the biometric information of any individual who (1) seeks to enter the aircraft boarding area of an airport where access is controlled by the TSA, (2) does not present an accepted identification document, and (3) the TSA cannot verify is a U.S. national. The TSA must share this collected biometric information with the Automated Biometric Identification System (IDENT). (Sec. 121) This section prohibits DHS from (1) issuing any COVID-19 vaccine mandate unless expressly authorized by Congress, or (2) taking any adverse action against an employee based solely on the employee's refusal to receive a COVID-19 vaccine. (Sec. 122) This section limits the use of the CBP One mobile application or a similar program. Specifically, DHS may only use such an application for inspecting perishable cargo. (Sec. 124) This section requires the Government Accountability Office to study and report to Congress on the costs incurred by states in support of the federal mission to secure the southwest border and the feasibility of reimbursing states for such costs. (Sec. 125) This section requires the Office of Inspector General of DHS to annually report to Congress on the economic and security impact of mass migration to municipalities and states along the southwest border. (Sec. 126) This section specifies that no funds are authorized to be appropriated for specified DHS activities, including a pilot program for alternatives to detention or purchasing electric vehicles. (Sec. 128) This section requires the Office of Inspector General of DHS to report to Congress an assessment of CBP's ability to mitigate unmanned aircraft systems along the southwest border. DIVISION D--IMMIGRATION ENFORCEMENT AND FOREIGN AFFAIRS TITLE I--ASYLUM REFORM AND BORDER PROTECTION This title imposes additional requirements for asylum eligibility. (Sec. 101) This section expands provisions that bar certain individuals from applying for asylum. Currently, an individual may not apply for asylum if that individual may be removed to a third country (i.e., a country that is not the applicant's country of nationality or last habitual residence) if that third country has (1) a full and fair asylum process that the individual could use, and (2) an agreement with the United States allowing for such removals. This section expands this provision by authorizing removal to third countries that do not have an agreement with the United States. This section also bars an individual from applying for asylum if the individual traveled through at least one third country before arriving in the United States, with certain exceptions (e.g., the individual applied for and was denied asylum in that third country). (Sec. 102) This section modifies the standard for establishing an asylum applicant's credible fear of persecution. Specifically, to find credible fear, an asylum officer must find that the applicant could more likely than not establish eligibility for asylum. Currently, an asylum officer must conclude that there is a significant possibility that the applicant could establish eligibility for asylum. (Sec. 103) This section limits asylum eligibility to individuals who arrived in the United States at a port of entry. (Sec. 104) This section expands the types of crimes that may make an individual ineligible for asylum, such as a conviction for (1) a misdemeanor relating to the unlawful possession or use of an identification, (2) an offense for driving while intoxicated causing another person's serious bodily injury or death, or (3) any felony. This section further expands this bar to asylum eligibility by broadening the definition of felony to include any crime that is punishable by more than one year of imprisonment. (Some states have misdemeanors that are punishable by imprisonment of more than a year.) Currently, a felony is generally not a bar against asylum eligibility, though certain felonies, such as one for a particularly serious crime, would bar an individual if the individual constitutes a danger to the community. (Sec. 105) This section establishes a duration of six months for an employment authorization for an applicant for asylum. Such an employment authorization may also be renewed for six months or terminated under specified conditions. (Sec. 106) This section requires DHS to charge a fee for each asylum application, except for one filed by an unaccompanied alien child. Currently, DHS is authorized but not required to charge such fees. The section also authorizes DHS to charge fees for a refugee's application for employment authorization or for lawful permanent resident status. (Sec. 107) This section increases the requirements for qualifying as a refugee. Generally, a refugee must have a well-founded fear of persecution based on certain characteristics, such as the individual's race, membership in a particular social group, or political opinion. The section establishes additional requirements for meeting these criteria. For example, such persecution may not be based solely on (1) infrequently enforced laws or government policies unless there is credible evidence that the law or policy would be personally applied to the individual, or (2) conduct of rogue government officials acting outside their official capacity. Furthermore, to be a member of a particular social group, the asylum applicant must establish that the group exists independently of the alleged acts of persecution (i.e., the group cannot be defined solely as the victims of the alleged persecution). The section also imposes limits on when DHS or DOJ may exercise discretion in favor of an asylum applicant. For example, favorable discretion may not be exercised, with certain exceptions, for an applicant who (1) has been unlawfully present in the United States for more than one year before applying for asylum; or (2) failed to file federal, state, or local tax returns. (Sec. 108) This section establishes certain situations when an asylum applicant must be considered to have firmly resettled in another country. (Generally, an individual who has firmly resettled in a country that is not their country of nationality is not eligible for asylum.) For example, an individual must be considered to have firmly resettled in another country if, after the events giving rise to the asylum claim, the individual resided in a country where the individual was eligible for any permanent or indefinitely renewable legal immigration status, such as refugee status. (Sec. 109) This section establishes a statutory definition of what constitutes a frivolous asylum application, whereas currently this definition is defined in regulations. Under this bill, an application is frivolous if (1) it is so insufficient in substance that it is clear that it was filed to achieve another objective, such as to delay removal; or (2) any material elements are knowingly fabricated. (Sec. 111) This section requires DOJ to establish procedures to expedite the adjudication of asylum applications from individuals who are (1) subject to formal removal proceedings; and (2) nationals of a Western Hemisphere country subject to sanctions related to Cuba, Nicaragua, or Venezuela. TITLE II--BORDER SAFETY AND MIGRANT PROTECTION (Sec. 201) This section expands the category of non-U.S. nationals who are subject to expedited removal (i.e., removal without further hearing or review) and addresses related issues. Specifically, this section requires expedited removal for individuals who are unlawfully present or who unlawfully entered the United States. (Currently, DHS may, but is not required to, apply expedited removal to unlawfully present individuals who have been physically present in the United States for less than two years.) This section also requires, with certain exceptions, detention for individuals who (1) are subject to expedited removal, (2) are subject to expedited removal and have expressed an intention to apply for asylum, or (3) have established a credible fear of persecution and are awaiting consideration of an asylum application. If DHS cannot comply with this detention requirement or remove an individual to a safe third country, DHS must return the individual to the neighboring country that the individual traveled through to reach the United States while the individual's case is pending. A state may sue DHS to enforce the requirements imposed by this section. This section also authorizes DHS to suspend the introduction of certain non-U.S. nationals at an international border if DHS determines that the suspension is necessary to achieve operational control of that border. (Sec. 202) This section requires DHS to take all actions necessary to reopen or restore all ICE detention facilities that were in operation on January 20, 2021. TITLE III--PREVENTING UNCONTROLLED MIGRATION FLOWS IN THE WESTERN HEMISPHERE (Sec. 302) This section requires the Department of State to seek to negotiate agreements with Western Hemisphere countries on cooperation and burden sharing on issues related to asylum seekers and immigration. (Sec. 303) This section requires the State Department to periodically brief Congress on the process of its negotiations pursuant to the previous section of this bill. TITLE IV--ENSURING UNITED FAMILIES AT THE BORDER (Sec. 401) This section statutorily establishes that there is no presumption that an alien child (other than an unaccompanied child) should not be detained for immigration purposes. Specifically, the section states that the detention of such minors shall be governed by specified sections of the Immigration and Nationality Act and not any other provision of law, judicial ruling, or settlement agreement. (A 1997 settlement agreement, commonly known as the Flores agreement, imposes requirements relating to the treatment of detained alien minors, including requiring such minors to be released or placed in a nonsecure facility after a certain amount of time in detention.) If an adult enters the United States unlawfully with their child, DHS must detain the adult and child together if the only criminal charge against the adult is for unlawful entry. This section also prohibits states from imposing licensing requirements on immigration detention facilities used to detain minors or families with minors. TITLE V--PROTECTION OF CHILDREN (Sec. 502) This section modifies the treatment of unaccompanied alien children, including by requiring DHS to remove such children, with some exceptions, from the United States. Current law authorizes DHS to remove an unaccompanied alien child to their country of nationality or last habitual residence if that country is next to the United States. This section (1) eliminates the requirement that the country is next to the United States; and (2) requires DHS to remove the child, whereas currently DHS is authorized to do so. This section also authorizes immigration officers to permit such a child to withdraw their application for admission into the United States even if the child is unable to make an independent decision to withdraw the application. This section also establishes and modifies deadlines for the handling of unaccompanied alien children. For example, if the child is a victim of a severe form of human trafficking or has a credible fear of persecution, the child must be placed in formal removal proceedings and have a hearing before an immigration judge within 14 days of screening. Furthermore, before DHS places an unaccompanied alien child with an individual, the Department of Health and Human Services must provide DHS with certain information about the individual, including the individual's social security number and immigration status. DHS must initiate removal proceedings if the individual is unlawfully present. (Sec. 503) This section tightens the eligibility requirements for Special Immigrant Juvenile visas (immigrant visas for qualifying non-U.S. nationals under 21 years of age who are in the United States and have been abused, abandoned, or neglected by a parent). Currently, an otherwise eligible individual may qualify for the visa if the individual cannot reunite with one or both parents due to abuse, neglect, or abandonment (i.e., an individual may qualify even if reunification with one parent is possible). Under this section, an individual shall not qualify for the visa if reunification is possible with any parent or legal guardian. TITLE VI--VISA OVERSTAYS PENALTIES (Sec. 601) This section increases the civil penalties for unlawful entry into the United States and establishes criminal penalties for overstaying a visa. An individual apprehended while unlawfully entering the United States shall be subject to a fine of at least $500 and up to $1,000 (currently at least $50 and up to $250). If an individual overstays a visa (or otherwise fails to comply with the conditions of a visa) for 10 days or more, on first offense the individual shall be subject to fines or imprisonment for up to six months, or both. For subsequent violations, the individual shall be subject to fines or imprisonment of up to two years, or both. TITLE VII--IMMIGRATION PAROLE REFORM (Sec. 701) This section limits the authority of DHS to grant parole (temporary admission into the United States for urgent humanitarian reasons or significant public benefit that is granted on a case-by-case basis). Under this section, DHS may not grant parole based on eligibility criteria describing an entire class of potential parole recipients. This section restricts DHS from granting parole to non-U.S. nationals who are already in the United States, with specified exceptions, such as for certain individuals who already have an approved petition for a family-sponsored visa and are the spouse or child of an active duty member of the Armed Forces. The section further restricts the authority of DHS to grant parole, including by limiting (1) what constitutes granting parole on a case-by-case basis, (2) the authority to grant parole to purposes laid out in the section, and (3) the length of the parole period that may be granted to an individual. (Sec. 702) This title takes effect 30 days after enactment of this bill, with specified exceptions. (Sec. 703) This section authorizes persons (individuals or entities), states, and local governments to sue the federal government for failing to comply with this title's requirements if the person or government bringing the lawsuit suffered at least $1,000 of financial harm as a result of the failure.

To provide for interim appropriations for the District of Columbia courts and related agencies with respect to any fiscal year for which appropriations are not otherwise provided for such courts and agencies.

United States · United States Congress · 18 September 2023

This bill provides continuing appropriations to the District of Columbia courts and related agencies during any fiscal year in which appropriations have not otherwise been provided. (The continuing appropriations would exempt the courts and agencies from a government shutdown due to a lapse in appropriations for the federal government.) The bill provides continuing appropriations for federal payments to the District of Columbia Courts, defender services in District of Columbia courts, the Court Services and Offender Supervision Agency for the District of Columbia, the District of Columbia Public Defender Service, the Criminal Justice Coordinating Council, and judicial commissions.

Government Shutdown Prevention Act of 2023

United States · United States Congress · 18 September 2023

Government Shutdown Prevention Act of 2023 This bill provides continuing appropriations to prevent a government shutdown if any appropriations measure for a fiscal year has not been enacted before the fiscal year begins and continuing appropriations are not in effect. For an initial 90-day period, the bill provides continuing appropriations at 99% of the rate for the preceding year to continue programs, projects, and activities for which funds were provided in the preceding fiscal year. The bill reduces the continuing appropriations by 1% after the first 90-day period and by an additional 1% for each subsequent 90-day period until the applicable appropriations legislation is enacted.

Native American Health Savings Improvement Act

United States · United States Congress · 18 September 2023

Native American Health Savings Improvement Act This bill allows individuals who are eligible for a medical care program of the Indian Health Service or a tribal organization to participate in health savings accounts. 

Rural Veterinary Workforce Act

United States · United States Congress · 18 September 2023

Rural Veterinary Workforce Act  This bill excludes from gross income, for income tax purposes, student loan repayment or forgiveness assistance provided to veterinarians practicing in rural areas of a state. 

CSA OPPORTUNITY Act

United States · United States Congress · 14 September 2023

Children's Savings Accounts Offer Parents Plenty Of Reasons To Understand and Invest in Tuition Yearly Act or the CSA OPPORTUNITY Act This bill excludes the value of certain children's savings accounts, provided they meet specified requirements, when determining eligibility for particular means-tested federal programs. To be excluded, the savings account must be created as part of a program organized by a government, nonprofit, school district, or college or university and meet other administrative criteria. Furthermore, proceeds of the account may only be used for postsecondary educational expenses, the purchase of a first home, or costs associated with starting a business once the individual receives a secondary school diploma or equivalent. Programs subject to this bill are the Supplemental Nutrition Assistance Program (SNAP), Temporary Assistance for Needy Families (TANF), Supplemental Security Income for the Aged, Blind, and Disabled (SSI), and the Low-Income Home Energy Assistance Program (LIHEAP). If a state considers the value of children’s savings accounts in determining TANF eligibility in violation of this bill, the Department of Health and Human services is directed to reduce the state’s TANF grant for the next fiscal year. 

PLACE Act of 2023

United States · United States Congress · 14 September 2023

Peer Learning for Agriculture Conservation Education Act of 2023 or the PLACE Act of 2023 This bill directs the Department of Agriculture (USDA) to establish an initiative and grant program to support peer learning projects related to a wide range of agriculture conservation activities. Under the bill, peer learning means an educational experience for agricultural producers or foresters that includes (1) farmer-, rancher-, or forester- led information sharing, education, or training activities; or (2) the provision of farmer-, rancher-, or forester- led technical assistance. As part of the initiative, USDA must provide at least five grants each fiscal year to support peer learning projects. 

No Tax Breaks for Union Busting (NTBUB) Act

United States · United States Congress · 14 September 2023

No Tax Breaks for Union Busting (NTBUB) Act This bill denies employers a tax deduction for any expenditures incurred for attempting to influence their employees with respect to labor organizations or labor organization activities, such as elections, labor disputes, and collective actions. The bill requires employers to report on their attempts to influence their employees with respect to labor organizations and their activities.

Securing America’s R&D Advantage Act

United States · United States Congress · 14 September 2023

Securing America's R&D Advantage Act This bill revises and expands the deductibility of research and experimental expenditures to allow immediate expensing of such expenditures. It also allows the amortization over a period of at least 60 months of certain other types of research and experimental expenditures not treated as expenses. The bill prohibits the expensing of such research and experimentation expenditures if they are conducted in North Korea, China, Russia, or Iran. The bill increases the maximum amount eligible for the tax credit for new and small businesses and increases to 20% the rate of the credit for business startups.

Social Security Check Tax Cut Act

United States · United States Congress · 14 September 2023

Social Security Check Tax Cut Act This bill provides for a reduction in 2024 and 2025 of the inclusion in gross income of social security and railroad retirement benefits.

Homeowner Energy Freedom Act

United States · United States Congress · 14 September 2023

Impact Aid Infrastructure Partnership Act

United States · United States Congress · 14 September 2023

Impact Aid Infrastructure Partnership Act This bill authorizes through FY2027 construction grants under the Impact Aid program. The Impact Aid program provides funding to local educational agencies (LEAs) that have lost property tax revenue due to the presence of tax-exempt federal property or to those that have experienced increased expenditures due to enrollment of federally connected children (e.g., children living on Indian lands or military bases). Specifically, the bill directs the Department of Education (ED), based on applications submitted by LEAs that are eligible to receive payments under the Impact Aid program, to establish a priority listing for grant awards based on facility condition. Further, ED must comply with specified requirements when making grant payments under this bill. For example, ED must provide a grant in full to an LEA that (1) has a facility in violation of a building code that represents a health hazard and which fails to meet other standards, and (2) has no capacity to issue bonds. ED must also require an LEA that has the capacity to issue bonds to pay a percentage of the total cost of the project supported with grant funds. ED must annually report to Congress on the projects carried out under this bill.

Providing for consideration of the bill (H.R. 1435) to amend the Clean Air Act to prevent the elimination of the sale of internal combustion engines, and providing for consideration of the bill (H.R. 4365) making appropriations for the Department of Defense for the fiscal year ending September 30, 2024, and for other purposes.

United States · United States Congress · 13 September 2023

Sets forth the rule for consideration of the bill (H.R. 1435) to amend the Clean Air Act to prevent the elimination of the sale of internal combustion engines, and providing for consideration of the bill (H.R. 4365) making appropriations for the Department of Defense for the fiscal year ending September 30, 2024.

Tax Simplification for Americans Abroad Act

United States · United States Congress · 13 September 2023

Tax Simplification for Americans Abroad Act This bill directs the Internal Revenue Service to make available a new tax form for certain U.S. citizens living abroad. The form shall allow such individuals to demonstrate nonresidence, and declare foreign income, foreign taxes paid, and U.S. source income from retirement, pension and social security benefits. The bill also expands the types of income allowed as foreign earned income for purposes of the foreign earned income tax exclusion and sets forth requirements for reporting foreign financial assets.

No Tax Breaks for Union Busting (NTBUB) Act

United States · United States Congress · 13 September 2023

No Tax Breaks for Union Busting (NTBUB) Act This bill denies employers a tax deduction for any expenditures incurred for attempting to influence their employees with respect to labor organizations or labor organization activities, such as elections, labor disputes, and collective actions. The bill requires employers to report on their attempts to influence their employees with respect to labor organizations and their activities.

Pay Our Coast Guard Act

United States · United States Congress · 13 September 2023

Pay Our Coast Guard Act This bill provides continuing appropriations to the Coast Guard for pay and benefits when there is a Coast Guard-specific funding lapse. Under the bill, a  Coast Guard-specific funding lapse occurs when (1) a bill providing appropriations for the Coast Guard for a fiscal year has not been enacted before the beginning of that fiscal year, and no joint resolution providing continuing appropriations for the Coast Guard is in effect; and (2) a bill providing appropriations for the Department of Defense (DOD) for the fiscal year has been enacted before the beginning of the fiscal year, or a joint resolution providing continuing appropriation for DOD is in effect.  If a Coast Guard-specific funding lapse occurs, the bill provides appropriations to the Coast Guard for pay and allowances for military members of the Coast Guard who perform active service or inactive-duty training; pay and benefits for certain civilian employees and contract employees; the payment of a death gratuity; payments for travel related to funerals, the dignified transfer of remains, and unit memorial services; and the temporary continuation of the basic allowance for housing for dependents of members of the Coast Guard dying on active duty. The bill generally provides the appropriations to the Coast Guard until the earlier of (1) the enactment of specified Coast Guard appropriations legislation, or (2) the termination of the availability of appropriations for DOD.

Safeguarding Endangered Children, Unaccompanied and at Risk of Exploitation Act of 2023

United States · United States Congress · 12 September 2023

Safeguarding Endangered Children, Unaccompanied and at Risk of Exploitation Act of 2023 or SECURE Act of 2023 This bill requires regular reports to Congress detailing the status of unaccompanied non-U.S. national ( alien under federal law) children. The bill also rescinds certain funding for the agencies responsible for the report for each day that a report is late. Specifically, the Department of Health and Human Services (HHS), the Department of Homeland Security (DHS), and the Federal Bureau of Investigation must jointly report to Congress every 60 days on such children that have been in the custody of the Office of Refugee Resettlement (ORR) since January 1, 2021, and have been released to a parent, family member, or sponsor within the United States. This report must provide each child’s age, sex, location, and detail the child’s health and well-being. Additionally, the report must provide specified information about adults living in the child’s home, such as whether adults in the home have been subject to a fingerprint-based check of national crime information databases. The report must also specify the number of children that ORR has tried to contact without success on at least three separate attempts. The report must be provided for up to three years or until all of the specified children have been accounted for.  The bill also rescinds certain funding from HHS, DHS, and the FBI for each day that a report is late. Up to $10 million may be rescinded from each agency for each fiscal year. 

EITC Modernization Act

United States · United States Congress · 12 September 2023

EITC Modernization Act This bill extends the earned income tax credit to taxpayers with certain dependents, including children and aged dependents, and to qualifying students. It also establishes a matching grant program for tax return preparation assistance for low-income taxpayers.

Educators Expense Deduction Modernization Act of 2023

United States · United States Congress · 8 September 2023

Educators Expense Deduction Modernization Act of 2023 This bill increases from $300 to $1,000 the tax deduction for the expenses of eligible educators. An eligible educator is, with respect to any taxable year, an individual who is a K-12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year. The bill also requires the amount of the deduction to be adjusted annually for inflation.

FISCAL YEAR 2024 BUDGET PRIORITIES FOR THE WESTERN HEMISPHERE

United States · United States Senate · 7 September 2023

DITCH Act

United States · United States Congress · 7 September 2023

Dump Investments in Troublesome Communist Holdings Act or the DITCH Act This bill denies an organization a tax exemption if it holds any interest in a disqualified Chinese company or fails to timely transmit required annual reports. A disqualified Chinese company is any corporation incorporated in China, or that invests more than 10% of its stock in certain Chinese entities, including entities controlled by the Chinese Communist Party. The Department of the Treasury may grant organizations a waiver of the denial of the tax exemption under specified circumstances. Organizations that hold any interest in a disqualified Chinese company must file annual reports describing each interest held in the company, the period during which such interest was held, and whether the organization has been granted a waiver.

Educators Expense Deduction Modernization Act of 2023

United States · United States Congress · 6 September 2023

Educators Expense Deduction Modernization Act of 2023 This bill increases from $300 to $1,000 the tax deduction for the expenses of eligible educators. An eligible educator is, with respect to any taxable year, an individual who is a K-12 teacher, instructor, counselor, principal, or aide in a school for at least 900 hours during a school year. The bill also requires the amount of the deduction to be adjusted annually for inflation.

Equal Treatment of Public Servants Act of 2023

United States · United States Congress · 5 September 2023

Equal Treatment of Public Servants Act of 2023 This bill phases in a new funding formula for determining benefit amounts under the windfall elimination provision (WEP). The WEP reduces Social Security retirement and disability benefits for those who receive pensions for certain non-covered employment. The new formula adjusts an individual's total lifetime earnings based on the proportion of those earnings subject to Social Security payroll taxes. It applies to individuals who (1) become eligible for Social Security benefits after 2067, and (2) have earnings from non-covered service performed in a year after 1977. Beneficiaries who become eligible for benefits between 2025 and 2067 receive the higher of their benefit calculated under the existing WEP or the new formula. In addition, certain beneficiaries currently impacted by the WEP receive an additional payment. The Social Security Administration must include non-covered earnings in Social Security account statements and must study the feasibility of partnering with certain pension systems to address data sharing issues related to non-covered pensions.

Family Farmer and Rancher Tax Fairness Act of 2023

United States · United States Congress · 5 September 2023

Family Farmer and Rancher Tax Fairness Act of 2023 This bill excludes from the gross income of certain farmers, ranchers, and forest land owners who are at financial risk payments for debt relief and for remedying past discrimination against such individuals.

Modernizing Agricultural and Manufacturing Bonds Act

United States · United States Congress · 5 September 2023

Modernizing Agricultural and Manufacturing Bonds Act This bill modifies provisions relating to qualified small issue bonds for manufacturing purposes by expanding the definition of manufacturing facility to include a facility that (1) is used in the creation or production of intangible property; or (2) is functionally related, subordinate to, and located on the same site as a facility used in the manufacturing or production of tangible or intangible personal property. The bill also increases from $10 million to $30 million the maximum bond size limitation. The bill modifies requirements for private activity bond financing for first-time farmers. The modified provisions (1) increase from $450,000 to $1 million (adjusted annually for inflation) the amount of bond proceeds that may be used by a first-time farmer to acquire land for farming purposes, (2) repeal the separate dollar limitation on the use of bond proceeds for used farm equipment, and (3) revise the definition of substantial farmland to determine farm size by reference to the average (instead of median) size of a farm in the county in which the farm is located.

Domestic Water Protection Act of 2023

United States · United States Congress · 1 September 2023

To amend the Internal Revenue Code of 1986 to allow distributions from a health flexible spending arrangement or health reimbursement arrangement directly to a health savings account in connection with establishing coverage under a high deductible health plan.

United States · United States Congress · 29 August 2023

NOT in Our Schools Act of 2023

United States · United States Congress · 29 August 2023

No Obscene Teaching in Our Schools Act of 2023 or the NOT in Our Schools Act of 2023 This bill prohibits an elementary or secondary school from receiving federal funds if the school is in violation of any law of the state in which the school is located that is related to materials that are harmful to minors. Further, the bill requires a state educational agency to either (1) return the federal funds that were dedicated to the school in violation of such state law; or (2) create and carry out, at the request of parents or legal guardians of eligible children, a 529 education savings plan account program (also known as a qualified tuition program). The bill allows tax-exempt distributions from these 529 plans to be used for additional educational expenses (e.g., curriculum, books, and testing fees) in connection with enrollment or attendance at an elementary or secondary school. Distributions may also be used for tuition and additional expenses in connection with a homeschool (whether treated as a homeschool or a private school under state law).

To amend the Internal Revenue Code of 1986 to restore the taxable REIT subsidiary asset test.

United States · United States Congress · 25 August 2023

This bill increases from 20% to 25% the value of the total assets represented by securities of one or more taxable Real Estate Investment Trust (REIT) subsidiaries (thus restoring the REIT subsidiary asset test).

To amend the Internal Revenue Code of 1986 to allow a deduction for investment advisory expenses of certain funeral and cemetery trusts during suspension of miscellaneous itemized deductions, and for other purposes.

United States · United States Congress · 22 August 2023

This bill allows a tax deduction for the investment advisory expenses of certain funeral trusts and cemetery perpetual care funds during the period in which the allowance of miscellaneous itemized deductions is suspended (i.e., 2018 through 2025). The bill also revises provisions relating to distributions by cemetery perpetual funds for the care and maintenance of gravesites. The aggregate amount of such distributions may not exceed $25 (adjusted for inflation) multiplied by the aggregate number of such gravesites.

PLAY Act of 2023

United States · United States Congress · 18 August 2023

Promoting Lifelong Activity for Youth Act of 2023 or the PLAY Act of 2023 This bill modifies the child and dependent care tax credit to cover expenses for youth physical activities. Such expenses include registration costs, fees, and expenses for the participation of taxpayer dependents between the ages of 4 and 18 years in fitness facilities and physical exercise or activity instruction. The bill also increases the maximum dollar amount for dependent care flexible spending arrangements. The bill directs the Department of Health and Human Services to award grants to promote participation in recreational youth sports.

Small Business Investor Tax Parity Act of 2023

United States · United States Congress · 18 August 2023

Small Business Investor Tax Parity Act of 2023 This bill allows a tax deduction for qualified business development company interest dividends on the same basis as qualified real estate investment trust (REIT) dividends.

To amend the Internal Revenue Code of 1986 to provide that governmental pension plans may include certain firefighters, emergency medical technicians, and paramedics, and for other purposes.

United States · United States Congress · 18 August 2023

This bill expands tax-exempt governmental pension plans to include plans maintained by a tax-exempt public safety agency all of whose employees are emergency response providers performing firefighting services or out-of-hospital emergency medical services.

Health Care Provider Shortage Minimization Act of 2023

United States · United States Congress · 15 August 2023

Health Care Provider Shortage Minimization Act of 2023 This bill provides statutory authority to classify qualified locum tenens physicians and advanced care practitioners as independent contractors for federal tax purposes. (Locum tenens generally refers to an individual who temporarily fulfills the duties of another individual and is commonly used to refer to temporary staffing in the healthcare industry.) Under current law, independent contractors are considered self-employed for federal tax purposes and, thus, are required to make quarterly estimated income tax payments and pay self-employment taxes (Social Security and Medicare taxes). (Other federal tax reporting requirements and obligations apply.) The bill defines a qualified locum tenens physician or advanced care practitioner as an individual who provides temporary services for not more than one continuous year at a site of service as (1) a doctor of medicine, osteopathy, dentistry, optometry, or podiatry (authorized to provide such services by the state, U.S. possession, or U.S. territory in which such services are performed); or (2) a nurse practitioner, physician’s assistant, or certified registered nurse anesthetist. The term also includes an individual who provides such temporary services and is otherwise considered a physician under the Social Security Act (e.g., certain chiropractors).

To amend the Internal Revenue Code of 1986 to make a portion of research credit refundable for certain small businesses engaging in specified medical research.

United States · United States Congress · 15 August 2023

This bill allows for the refundability of a portion of the tax credit for increasing research activities for small businesses (gross receipts not exceeding $1 million) engaged in specified medical research. Under the Public Health Service Act, specified medical research means research with respect to qualified countermeasures (i.e., a drug, biological product, or device for preventing harm from any biological agent or from a condition that may result in adverse health consequences or death).

To amend the Internal Revenue Code of 1986 to add a new medical research component to the credit for increasing research activities.

United States · United States Congress · 15 August 2023

This bill expands the tax credit for increasing research activities to add a new credit amount equal to 14% of specified medical research expenditures. The bill defines specified medical research expenditures as amounts paid or incurred for research with respect to any qualified countermeasure (i.e., a drug, biological product, or device determined to be a priority in protecting against harm from a biological agent or adverse health condition).

Restoring Unfairly Impaired Credit and Protecting Consumers Act

United States · United States Congress · 8 August 2023

Restoring Unfairly Impaired Credit and Protecting Consumers Act This bill limits the adverse information allowed to be included on a consumer credit report, reduces the time period certain information remains on a report, and expands the availability of free credit reports. The bill prohibits medical debt from inclusion on a consumer credit report. In addition, it prohibits adverse credit information related to (1) unfair or fraudulent mortgage loans, (2) unfair or fraudulent private education loans, and (3) debt that is the result of financial abuse. Further, the bill reduces the time period certain adverse information is allowed to be included on a consumer credit report. This includes bankruptcy cases, tax liens that have been paid, accounts in collection, certain civil suits and judgements, criminal convictions, certain rehabilitated mortgage and private educational debt, and fully paid or settled debt. The bill expands free credit monitoring to include victims of fraud, data breaches, and identity theft; unemployed consumers; recipients of public welfare assistance; individuals 65 or older; and other classes as established by the Consumer Financial Protection Bureau (CFPB). Consumers must directly request free credit monitoring from the reporting agency and provide proof of identity. The CFPB must establish a fair and reasonable fee for credit reporting services for other consumers. The bill also establishes procedures for victims of financial abuse to provide documentation to consumer reporting agencies for removal of related adverse information.   The CFPB must create a standardized affidavit for consumers to report identity theft, fraud, or the unauthorized disclosure of sensitive information.

Affordable and Homeless Housing Incentives Act of 2023

United States · United States Congress · 8 August 2023

Affordable and Homeless Housing Incentives Act of 2023 This bill allows nonrecognition of gain, for income tax purposes, from the sale of real property to a qualified housing operator for use or development by such operator as affordable housing. The bill defines qualified housing operator to include a state or local government, a tribally designated housing entity, a community housing development organization, or a tax-exempt entity organized to provide affordable housing and which receives federal, state, or local grants to develop or operate such housing. To be eligible for nonrecognition of gain, the seller must make the property either (1) residential rental property, not less than 75% of the units of which are affordable to low-income families; or (2) a homeless shelter. The Departmental Enforcement Center of the Department of Housing and Urban Development must ensure that sales of real property under this bill meet certain involuntary conversion requirements.

Vaccine Access Improvement Act of 2023

United States · United States Congress · 4 August 2023

Vaccine Access Improvement Act of 2023 This bill modifies the excise tax on certain vaccines to (1) automatically impose the tax on vaccines that the Department of Health and Human Services (HHS) adds to the Vaccine Injury Table, and (2) require HHS to notify the Department of the Treasury and Congress when new vaccines are added to the table. (The excise tax funds the National Vaccine Injury Compensation Program, which compensates people who have been injured by vaccines listed on the table.)

Assault Weapons Excise Act

United States · United States Congress · 4 August 2023

Assault Weapons Excise Act This bill imposes an additional 1000% excise tax on large capacity ammunition feeding devices and semiautomatic assault weapons. It exempts from such additional tax devices and weapons acquired by the United States or by a state or local government.