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Taxation

Records whose title is actually about this topic. Use a country filter if the list is still too broad.

301 records in US in 2001

Records

Bill· SS. 1334 (107th)referred

A bill to require increases in the strengths of the full-time support personnel for the Army National Guard of the United States through fiscal year 2001 to support the readiness and training of the Army National Guard of the United States to meet increasing mission requirements, and for other purposes.

United States · United States Congress · 2 August 2001

Sets forth increasing end strengths, as of the end of FY 2002 through 2012, for: (1) members of the Army National Guard serving on full-time duty for purposes of organizing, administering, recruiting, instructing, or training reserve components; and (2) Army National Guard military technicians (both dual and non-dual status).

Bill· SS. 1324 (107th)referred

A bill to provide relief from the alternative minimum tax with respect to incentive stock options exercised during 2000.

United States · United States Congress · 2 August 2001

Provides that, under the Internal Revenue Code (the Code), in the case of an incentive stock option exercised during calendar year 2000, the amount taken into account, under provisions of the Code concerning adjustments in computing alternative minimum taxable income for individuals, by reason of such exercise shall not exceed the amount that would have been taken into account if, on the date of such exercise, the fair market value of the stock acquired pursuant to such option had been its fair market value as of April 15, 2001 (or, if such stock is sold or exchanged on or before such date, the amount realized on such sale or exchange).

Bill· SS. 1346 (107th)referred

Minor Use and Minor Species Animal Health Act of 2001

United States · United States Congress · 2 August 2001

Minor Use and Minor Species Animal Health Act of 2001 - Amends the Federal Food, Drug, and Cosmetic Act to define: "minor species" as animals other than cattle, horses, swine, chickens, turkeys, dogs, and cats; and (2) "minor use" as use on minor species or on other species for a disease or condition that occurs infrequently or in limited geographic areas. Provides for: (1) designation of new animal drugs for minor use; and (2) three-year approval exclusivity. Provides for establishment of an index of unapproved new animal drugs for minor species, and allows marketing of such drugs that evidence no human food safety concern. Authorizes: (1) designation of new animal drugs for minor use or minor species; and (2) grants or contracts for development (and exclusivity) of designated new animal drugs. Modifies new animal drug approval requirements. Amends the Internal Revenue Code to allow a business research tax credit (not applicable to grant or contract funds) for minor use qualified safety and effectiveness testing expenses. Directs the Secretary of Health and Human Services to establish within the Food and Drug Administration an Office of Minor Use and Minor Species Animal Drug Development.

Bill· SS. 1336 (107th)referred

A bill to amend the Internal Revenue Code of 1986 to reduce the maximum capital gains rates for individual taxpayers and to reduce the holding period for long-term capital gain treatment to 1 month, and for other purposes.

United States · United States Congress · 2 August 2001

Amends the Internal Revenue Code of 1986 to: (1) revise a specified formula in order to reduce the maximum capital gains rates for individuals; and (2) decrease from one year to one month the holding period required for long-term capital gain treatment.

Bill· SS. 1330 (107th)referred

Dietary Supplement Tax Fairness Act of 2001

United States · United States Congress · 2 August 2001

Dietary Supplement Tax Fairness Act of 2001 - Amends the Internal Revenue Code to treat amounts paid for foods for special dietary use, dietary supplements, and medical foods as medical expenses for purposes of the medical expense deduction.

Bill· SS. 1306 (107th)referred

Highway Trust Fund Recovery Act of 2001

United States · United States Congress · 2 August 2001

Highway Trust Fund Recovery Act of 2001 - Amends the Internal Revenue Code to transfer all excise taxes imposed on alcohol fuels to the Highway Trust Fund.

Bill· SS. 1328 (107th)referred

Conservation and Reinvestment Act

United States · United States Congress · 2 August 2001

Conservation and Reinvestment Act - Establishes in the Treasury the Conservation and Reinvestment Act Fund (CRAF) for deposit of certain Outer Continental Shelf lease revenues, undisbursed amounts from allocations to coastal States for impact assistance and coastal conservation under this Act, and certain interest earned on CRAF investments. Amends the Land and Water Conservation Fund Act of 1965, the Pittman-Robertson Wildlife Restoration Act, the Urban Park and Recreation Recovery Act of 1978, the National Historic Preservation Act, and the National Maritime Heritage Act of 1994 to require transfer of specified amounts from the CRAF for programs under such Acts, including: (1) impact assistance and coastal conservation; (2) Endangered and Threatened Species Recovery Agreements; (3) payments in lieu of taxes and refuge revenue sharing; (4) Federal and Indian land restoration; (5) the Land and Water Conservation Fund; and (6) the Wildlife Restoration Fund. Expresses the intent of Congress: (1) that amounts made available under this Act are to supplement, and not to detract from, annual appropriations for the National Park Service; and (2) that States not use this Act as an opportunity to reduce State or local resources for the programs funded by this Act. Provides that funds shall not be transferred under this Act if such expenditure diminishes certain Social Security and Medicare benefit obligations.

Bill· SS. 1329 (107th)referred

Conservation Tax Incentives Act of 2001

United States · United States Congress · 2 August 2001

Conservation Tax Incentives Act of 2001 - Amends the Internal Revenue Code of 1986 to exclude from gross income 50 percent of any gains from the sale to eligible entities for conservation purposes of specified land or an interest in land or water.

Bill· SS. 1305 (107th)referred

Professional Employer Organization Workers Benefits Act of 2001

United States · United States Congress · 2 August 2001

Professional Employer Organization Workers Benefits Act of 2001 - Amends the Internal Revenue Code to establish provisions concerning certified professional employer organizations, including: (1) defining such organizations; (2) employment taxes and such organizations; and (3) employee benefits of such organizations.

Law· HRH.R. 2733 (107th)enacted

Enterprise Integration Act of 2002

United States · United States Congress · 2 August 2001

Enterprise Integration Act of 2001 - Requires the Director of the National Institute of Standards and Technology (NIST) to establish an initiative for advancing enterprise integration within the United States, to: (1) begin with product data management and build upon ongoing efforts of NIST and the private sector; (2) involve consortia that include government and industry; and(3) be designed to permit enterprise integration in each U.S. major manufacturing industry at the earliest possible date. Authorizes the Director, with respect to major manufacturing industries, to: (1) work with industry representatives and organizations currently engaged in enterprise integration activities and others to identify all enterprise standardization and implementation activities underway that impact that industry and to assess the current state of enterprise integration within such industry; and (2) assist such industry representatives and organizations in the development of roadmaps that identify the remaining steps needed to ensure that the standards, application protocols, and support for suppliers are in place to permit supply chains to operate as an integrated electronic enterprise. Requires NIST to develop milestones and anticipated costs by fiscal year for Government activities in support of such roadmaps and to make those milestones and anticipated costs known to industry. Authorizes the Director to: (1) work with companies and trade associations to raise awareness of enterprise integration activities; (2) work with an industry on the development of roadmaps; (3) support the development, testing, promulgation, and adoption of standards; (4) support the integration and upgrading of standards related to enterprise integration; (5) support pilot projects that include small and medium-sized businesses for new standards and enterprise integration; (6) ensure the training and regular upgrading of skills of Manufacturing Extension Program (MEP) employees; (7) develop tool kits and training materials to permit small and medium-sized businesses to participate in an integrated enterprise; and (8) set up legal and financial mechanisms to permit groups of MEP centers to work collectively on modernizing and integrating a company's or industry's supply chain.

Bill· HRH.R. 2787 (107th)referred

To amend the Child Care and Development Block Grant Act of 1990 to increase the availability of, and improve quality care for, children with disabilities, and for other purposes.

United States · United States Congress · 2 August 2001

Amends the Child Care and Development Block Grant Act of 1990 to require that each State plan (as part of application requirements for grants) demonstrate the manner in which the State will meet the specific child care needs of families that have children with disabilities. Includes services for children with disabilities among priority items for the State to provide. Directs States receiving grant funds for a fiscal year after FY 2001 to use not less than five percent of the total for activities designed to increase the availability of quality child care for children with disabilities, including for specified training and technical assistance, and for recruitment and retention of staff. Directs the Secretary of Health and Human Services to make grants and low-interest loans to public agencies and nonprofit organizations for projects that increase the availability of one or more of the following: (1) inclusive child care programs (i.e., programs that serve children with disabilities and children without disabilities together in a setting where not more than half of those enrolled are children with disabilities); (2) child care for infants; and (3) child care during evenings and weekends. Requires reports by States receiving grants to include information regarding the disability status of children receiving assistance.

Bill· HRH.R. 2809 (107th)referred

To increase the total number of nonimmigrant visas that may be issued to nurses under section 101(a)(15)(H)(i)(c) of the Immigration and Nationality Act in each fiscal year, to increase the number of such visas that may be allocated for employment in States with larger populations, and to exempt locally-owned hospitals in health professional shortage areas from certain requirements applicable to employment of physicians and nurses admitted under section 101(a)(15)(H)(i)(b) of such Act.

United States · United States Congress · 2 August 2001

Amends the Immigration and Nationality Act with respect nonimmigrant H-1C visa alien nurses to: (1) increase the number of annual entrants; and (2) increase the number of entrants available for employment in larger States. Exempts from certain H-1B visa (specialty occupation) numerical limitations nonimmigrant aliens employed as physicians, or registered or licensed practical nurses in a locally-owned hospital situated in a health professional shortage area.

Bill· HRH.R. 2801 (107th)referred

Prescription Drug Affordability Act

United States · United States Congress · 2 August 2001

Prescription Drug Affordability Act - Amends the Internal Revenue Code to provide that, in the case of an individual who has attained Social Security retirement age, there shall be allowed a tax credit equal to 80 percent of the amount paid by the taxpayer (and not compensated for by insurance or otherwise) for any prescribed drug the individual uses. Amends the Federal Food, Drug, and Cosmetic Act (FDCA) and the Medicine Equity and Drug Safety Act of 2000 to repeal certain drug reimportation provisions and authority for the importation of a prohibited drug required for emergency medical care. Permits a person who meets applicable legal requirements to be an importer of drugs to import (without regard to whether the person is a manufacturer of the drug) certain Food and Drug Administration-approved new drugs, which are neither adulterated nor misbranded, and which require a prescription, if the person submits an drug import application and the Secretary approves the application. Prohibits the Secretary from taking any action under the FDCA with respect to the interstate sale of a prescription drug through an Internet site, if the sale was made in compliance with the FDCA and with applicable State laws, and accurate information regarding compliance with the FDCA and such State laws is posted on the site.

Bill· HRH.R. 2805 (107th)referred

Post-Abortion Depression Research and Care Act

United States · United States Congress · 2 August 2001

Post-Abortion Depression Research and Care Act - Requires the Secretary of Health and Human Services, acting through the Director of the National Institutes of Health and the Director of the National Institute of Mental Health, to expand and intensify research and related activities of the Institute with respect to post-abortion depression and post-abortion psychosis. Requires the Director of the National Institute of Mental Health to: (1) conduct or support research to expand the understanding of the causes of, and to find a cure for, post-abortion conditions; and (2) conduct a national longitudinal study to determine the incidence and prevalence of cases of post-abortion conditions, and the symptoms, severity, and duration of such cases, toward the goal of more fully identifying the characteristics of such cases and developing diagnostic techniques. Requires the Secretary to make grants of up to $100,000 per fiscal year, under specified conditions, to provide for projects for the establishment, operation, and coordination of effective and cost-efficient systems for the delivery of essential services to individuals with post-abortion depression or post-abortion psychosis.

Bill· HRH.R. 2771 (107th)referred

21st Century Retirement Security Act

United States · United States Congress · 2 August 2001

21st Century Retirement Security Act - Amends title II (Old Age, Survivors and Disability Insurance) (OASDI) of the Social Security Act (SSA) to require the Commissioner of Social Security to: (1) establish an individual security account (ISA) for each eligible individual in the Individual Security Fund (ISF); and (2) credit the contributions transferred from the Federal Old-Age and Survivors Insurance Trust Fund (Trust Fund) that result from reduced Federal Insurance Contributions Act (FICA) tax rates (provided for in this Act), as well as other specified contributions involving certain tax overpayments treated as contributions and certain rollovers. Requires investment of an ISA in a manner similar to that under the Thrift Savings Plan for Federal employees. Establishes in the Treasury an Individual Security Fund composed of all established ISAs, and managed by an Individual Security Fund Board established in the Social Security Administration. Provides for an alternative ISA privately-administered by a certified institution. Prescribes rules for: (1) distribution of an eligible individual's ISA's funds; (2) off-budget treatment of the ISF and any federally-administered ISAs within it; and (3) privately-administered ISAs. Amends the Internal Revenue Code to reduce FICA tax rates on the income of every eligible individual, and to impose an ISA contribution on such income for crediting to the eligible individual's ISA. Entitles each eligible individual to a specified limited ISA tax credit for the taxable year involved, treated as a tax overpayment, to be transferred by the Secretary for crediting by the Commissioner, as a contribution equal to the tax overpayment, to such eligible individual's ISA for its sole use. Specifies related contribution incentives. Amends SSA title II to establish a new minimum monthly Social Security benefit for certain low-income beneficiaries. Amends SSA title II to prescribe formula changes for computation of the primary insurance amount, including cost-of-living increases, bend points, adjustments for changes in life expectancy, and coverage of disabled beneficiaries. Makes appropriations to the Department of Labor's Bureau of Labor Statistics for specified research on the Consumer Price Index. Phases-in an increase in the Social Security normal retirement age to 67. Amends SSA title VII (Administration) to prescribe a mechanism for ensuring solvency in the Social Security trust funds.

Bill· HRH.R. 2810 (107th)referred

To modify the benefits provided under the NAFTA Transitional Adjustment Assistance Program.

United States · United States Congress · 2 August 2001

Amends the Trade Act of 1974 to extend the North American Free Trade Agreement (NAFTA) Transitional Adjustment Assistance Program through September 30, 2006. Sets the maximum amount of payments for training of workers adversely affected by imports from NAFTA countries (Mexico and Canada) at no more than $60 million for any fiscal year. Extends trade adjustment reallowances for adversely affected workers (including during training period) for an additional 26 weeks. Authorizes trade adjustment reallowances in order to assist an adversely affected worker who has limited English proficiency to complete his or her training, or to assist such worker to complete a program of remedial education. Extends such reallowances for additional specified periods.

Bill· HRH.R. 2794 (107th)open

To provide relief from the alternative minimum tax with respect to incentive stock options exercised during 2000.

United States · United States Congress · 2 August 2001

Provides that, under the Internal Revenue Code (the Code), in the case of an incentive stock option exercised during calendar year 2000, the amount taken into account, under provisions of the Code concerning adjustments in computing alternative minimum taxable income for individuals, by reason of such exercise shall not exceed the amount that would have been taken into account if, on the date of such exercise, the fair market value of the stock acquired pursuant to such option had been its fair market value as of April 15, 2001 (or, if such stock is sold or exchanged on or before such date, the amount realized on such sale or exchange).

Bill· HRH.R. 2737 (107th)referred

Support for Harbor Investment Program Act

United States · United States Congress · 2 August 2001

Support for Harbor Investment Program Act - Amends the Internal Revenue Code to repeal the harbor maintenance tax. Amends the Water Resources Development Act of 1986 to authorize appropriations for activities formerly funded with revenues from the Harbor Maintenance Trust Fund, including eligible operations and maintenance costs: (1) of those portions of the Saint Lawrence Seaway operated and maintained by the Saint Lawrence Seaway Development Corporation; and (2) assigned to commercial navigation of all harbors and inland harbors within the United States.

Bill· HRH.R. 2824 (107th)referred

To amend the Internal Revenue Code of 1986 to allow taxpayers to include citrus canker tree replacement payments made by the Secretary of Agriculture as income or gain over a 10-year period.

United States · United States Congress · 2 August 2001

Amends the Internal Revenue Code to allow taxpayers to take citrus canker tree replacement payments into account as income or gain ratably over the ten-year period beginning with the taxable year in which the taxpayer receives or accrues the payment.

Bill· HRH.R. 2822 (107th)referred

Growers' Tax Fairness Act of 2001

United States · United States Congress · 2 August 2001

Growers' Tax Fairness Act of 2001 - Amends the Internal Revenue Code to allow taxpayers to take compulsory or involuntary commercial plant conversion compensation (citrus canker tree replacement, plum pox virus compensation, or Pierce's disease payments) into account as income or gain ratably over the ten-year period beginning with the taxable year in which the taxpayer receives or accrues the compensation.

Bill· HRH.R. 2808 (107th)referred

Highway Trust Fund Recovery Act of 2001

United States · United States Congress · 2 August 2001

Highway Trust Fund Recovery Act of 2001 - Amends the Internal Revenue Code to transfer all excise taxes imposed on alcohol fuels to the Highway Trust Fund.

Bill· HRH.R. 2823 (107th)referred

To amend the Internal Revenue Code of 1986 to expand the nontaxable exchange period within which commercial citrus trees destroyed under public order due to the citrus tree canker may be replaced.

United States · United States Congress · 2 August 2001

Amends the Internal Revenue Code of 1986 to provide that, in the case of commercial citrus trees which are compulsorily or involuntarily converted under a public order as a result of the citrus tree canker, the period within which such property must be replaced (nontaxable exchange period) shall be four years after the taxable year in which a State or Federal plant health authority determines that the land on which such trees grew is free from the bacteria that causes citrus tree canker.

Bill· HRH.R. 2807 (107th)referred

Professional Employer Organization Workers Benefits Act of 2001

United States · United States Congress · 2 August 2001

Professional Employer Organization Workers Benefits Act of 2001 - Amends the Internal Revenue Code to establish provisions concerning certified professional employer organizations, including: (1) defining such organizations; (2) employment taxes and such organizations; and (3) employee benefits of such organizations.

Bill· HRH.R. 2761 (107th)referred

Small Business Tax Fairness Act of 2001

United States · United States Congress · 2 August 2001

Small Business Tax Fairness Act of 2001 - Amends the Internal Revenue Code to increase: (1) from 70 percent to 100 percent the deduction for the health insurance costs of self-employed individuals; (2) from $24,000 to $30,000 the deduction amount for small businesses of section 179 property; and (3) the deduction for business meal expenses from 50 percent to 60 percent (80 percent for individuals subject to Federal limitations on service hours). Provides that income averaging for farmers and fishermen shall not increase their alternative minimum tax liability. Permits small taxpayers (with gross annual receipts averaging $5 million or less) to use the cash accounting method without limitation. Makes permanent the tax credit for increasing research activities. Allows a taxpayer a deduction of up to 50 percent of any qualified timber gain, subject to a formula, for partial inflation adjustment. Decreases from 84 to 60 months the amortization period for reforestation expenditures and the reforestation tax credit. Allows an individual a tax credit for 20 percent (up to $2,000) of the amount paid or incurred for qualified energy efficiency improvements installed during the taxable year. Allows a business a tax credit of up to $2,000 of the aggregate adjusted bases of all energy efficient property installed in a qualified new energy efficient home during construction. Repeals the Federal communications excise tax. Allows a corporation a tax credit for 50 percent of the qualified computer technology and equipment donations it made to elementary and secondary schools during the taxable year.

Bill· HRH.R. 2825 (107th)referred

Medicare Preservation Act of 2001

United States · United States Congress · 2 August 2001

Medicare Preservation Act of 2001 - Amends the Economic Growth and Tax Relief Reconciliation Act of 2001 to move up from October 1, 2001, to September 24, 2001, the due date of any required installment of corporate estimated tax otherwise due on September 15. Authorizes the Secretary of the Treasury to waive any penalty or addition to tax imposed on the failure to make such required installment if the installment is made on or before October 1, 2001.

Bill· HRH.R. 2780 (107th)referred

To amend the Federal Election Campaign Act of 1971 to establish a program under which Congressional candidates may receive public funding for carrying out campaigns for election for Federal office, to amend the Internal Revenue Code of 1986 to establish an income tax checkoff to provide funding for such program and to provide a refundable tax credit for individuals who make contributions to such candidates, and for other purposes.

United States · United States Congress · 2 August 2001

Amends the Federal Election Campaign Act of 1971 (FECA) to outline a public funding program for congressional candidates, which includes requirements for eligibility of certified public subsidy candidates and for spending limits and fundraising restrictions for certified candidates. Establishes penalties for spending in excess of limits, among other enforcement measures. Amends the Internal Revenue Code to establish in the Treasury the Certified Public Subsidy Candidate Fund to hold amounts designated by individuals as $1 check-offs on an income tax return. Makes Fund amounts available, as provided in appropriation Acts, for payments to certified public subsidy candidates. Allows a refundable tax credit for up to an aggregate of $100 per year in individual contributions to certified public subsidy candidates.

Bill· HRH.R. 2741 (107th)referred

To amend the Internal Revenue Code of 1986 to decrease the class life for petroleum refinery property placed in service to comply with petroleum product specifications as promulgated by rule by the Administrator of Environmental Protection Agency under, and to provide compliance with refinery site, terminal, and other infrastructure air emissions requirements under, the Clean Air Act.

United States · United States Congress · 2 August 2001

Amends the Internal Revenue Code of 1986, with respect to the accelerated cost recovering system for the depreciation deduction for tangible property, to classify as five-year property (with a class life of over four but less than ten years) petroleum refinery compliance property that has been upgraded in compliance with: (1) petroleum product specifications promulgated by the Administrator of the Environmental Protection Agency; or (2) refinery site, terminal, and other infrastructure air emissions requirements under the Clean Air Act.

Bill· HRH.R. 2816 (107th)referred

Raid on Radon Tax Credit Act of 2001

United States · United States Congress · 2 August 2001

Raid on Radon Tax Credit Act of 2001 - Amends the Internal Revenue Code to allow an income tax credit for 30 percent (up to $1,500) of the cost of purchasing and installing equipment to test for and remove radon from the air and water.

Bill· HRH.R. 2744 (107th)referred

To amend the Internal Revenue Code of 1986 to classify qualified rental office furniture as 5-year property for purposes of depreciation.

United States · United States Congress · 2 August 2001

Amends the Internal Revenue Code to classify as five-year property for depreciation purposes any qualified rental office furniture held by an office furniture rental dealer primarily for leasing to customers by means of a short-term rental contract. States that options to renew such a contract at the same or greater price shall not be taken into account in determining a lease term for such purposes.

Bill· HRH.R. 2714 (107th)open

Date Certain Tax Code Replacement Act

United States · United States Congress · 2 August 2001

Date Certain Tax Code Replacement Act - Prohibits the imposition of any tax by the Internal Revenue Code: (1) for any taxable year beginning after December 31, 2005; and (2) in the case of any tax not imposed on the basis of a taxable year, on any taxable event or for any period after December 31, 2005. Excepts the: (1) tax on self-employment income (chapter 2 of the Code); (2) Federal Insurance Contributions Act (chapter 21 of the Code); and (3) Railroad Retirement Tax Act (chapter 22 of the Code). Establishes the National Commission on Tax Reform and Simplification to review: (1) the present structure and provisions of the Code; (2) whether the tax systems of other countries could provide more efficient and fair methods of funding government revenue requirements; (3) whether the income tax should be replaced with a tax imposed in a different manner or on a different base; and (4) whether the Code can be simplified, absent wholesale restructuring or replacement. Requires a Commission report to Congress on review results, with recommendations for Code reform and simplification. Terminates the Commission 90 days after such report. Authorizes appropriations (with interim funding). Declares that any new Federal tax system should be approved by Congress in its final form before July 4, 2005, and, if not, Congress should be required to vote to reauthorize the Code.

Bill· HRH.R. 2726 (107th)open

Tribal-State Tax Fairness Act of 2001

United States · United States Congress · 2 August 2001

Tribal-State Tax Fairness Act of 2001 - Directs the Secretary of the Interior, within 60 days after receiving a petition from the government of a State within which a tribal retail enterprise is located alleging the non-collection, non-remittance, or both, of a covered State tax (a tax imposed on the purchase of tobacco products or motor fuel) by such enterprise: (1) to determine whether the enterprise is properly collecting and remitting such State tax; and (2) if it is not, to notify and direct the tribal enterprise to collect such tax and remit it to the Secretary on a monthly basis. Provides for the determination of the amount to be so remitted (which differs depending on the existence or absence of a tribal-State agreement).Requires the Secretary to return remitted amounts to the State within 30 days. Provides for the mediation of disputes between tribes and States under tribal-State agreements, with enforcement provisions. Provides for judicial review of determinations made by the Secretary.

Bill· HRH.R. 2717 (107th)referred

Individual Tax Freedom Act of 2001

United States · United States Congress · 2 August 2001

Individual Tax Freedom Act of 2001 - Repeals the income, estate, gift, and certain excise tax provisions of the Internal Revenue Code. Amends the Internal Revenue Code to impose a 15 percent tax on the use, consumption or enjoyment in the U.S. of any property or service produced or rendered within or without of the United States. Prohibits, subject to exception, imposing a tax on any property or service purchased for: (1) a business purpose in an active trade or business; or (2) export from the United States for use or consumption outside of the Unites States, provided that the purchaser provided the seller with either an intermediate sales certificate or an export sales certificate. Sets forth provisions concerning credits and refunds. Allows for general credits against the tax, including: (1) a used property credit; (2) a business use conversion credit; (3) an administration credit; (4) a compliance equipment cost credit; (5) a bad debt credit; (6) an insurance proceeds credit; and (7) a transition inventory credit. Provides for installment payments of the tax on the purchase of a principal residence. Allows an eligible family unit to receive a sales tax rebate. Directs an administering State to administer, collect, and remit to the U.S. Treasury the tax on gross payments for the use, consumption or enjoyment of taxable property or services within the State. Prohibits the authorizing of any appropriations for the Internal Revenue Service after FY 2005. Establishes in the Treasury: (1) an Excise Tax Bureau to administer any excise taxes not repealed by this Act; and (2) a Sales Tax Bureau to administer the national sales tax. Authorizes the Social Security Administration to collect and administer self-employment income and employment taxes. Requires a supermajority in the House of Representatives or the Senate to raise rates.

Resolution· HCONRESH.Con.Res. 214 (107th)open

Expressing the sense of the Congress that the President and the Congress should save Social Security as soon as possible and vigorously safeguard Social Security surpluses, and that the President's Commission to Strengthen Social Security should recommend innovative ways to protect workers' financial commitment without benefit cuts or payroll tax increases.

United States · United States Congress · 2 August 2001

Expresses the sense of Congress that: (1) the President and Congress should save Social Security as soon as possible; (2) Social Security surpluses must be vigorously safeguarded and used only for purposes of saving Social Security or reducing the publicly held debt; and (3) the President's Commission to Strengthen Social Security, recognizing the immense financial commitment of every American worker in the Social Security system, should present in its recommendations innovative ways to protect that commitment without benefit cuts or payroll tax increases.

Bill· SS. 1292 (107th)referred

Small Business Pollution Prevention Opportunity Act of 2001

United States · United States Congress · 1 August 2001

Small Business Pollution Prevention Opportunity Act of 2001 - Amends the Internal Revenue Code to establish a dry or wet cleaning equipment credit for any taxable year equivalent to 20 percent of the basis of each qualified dry or wet cleaning property placed in service during the year (40 percent of such basis in the case of such property placed in service in an empowerment zone, enterprise community, or renewal community) which is designed primarily to clean textiles if: (1) such equipment does not use any hazardous solvent as the primary process solvent; (2) the original use of such property commences with the taxpayer; and (3) with respect to which depreciation (or amortization in lieu of depreciation) is allowable.

Bill· SS. 1293 (107th)referred

Climate Change Tax Amendments of 2001

United States · United States Congress · 1 August 2001

Climate Change Tax Amendments of 2001 - Amends the Internal Revenue Code of 1986 to: (1) set forth a permanent tax credit for research and development regarding greenhouse gas emissions reduction, avoidance, or sequestration; and (2) allow a tax credit for qualified investments in greenhouse gas emissions facilities. Expresses the sense of Congress that tax incentives should be available for individuals, organizations, and entities, including (for-profit and non-profit institutions) in order to achieve the broadest response for reduction, avoidance, or sequestration of greenhouse gas emissions, and to ensure that the incentives established by this Act do not advantage one segment of an industry to the disadvantage of another.

Bill· SS. 1300 (107th)referred

Foundational and Corporate Charitable Giving Incentives Act of 2001

United States · United States Congress · 1 August 2001

Foundational and Corporate Charitable Giving Incentives Act of 2001 - Amends the Internal Revenue Code of 1986 to: (1) repeal the excise tax on the investment income of tax-exempt foundations; (2) increase the basis of each shareholder's stock in an S corporation by the amount of the excess of deductions for charitable contributions over the basis of the property contributed; and (3) increase from ten to 25 percent the percentage limitation placed upon corporate charitable giving.

Bill· HRH.R. 2708 (107th)referred

To repeal the sunset on the increased assistance pursuant to the dependent care tax credit provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 and to make the credit refundable.

United States · United States Congress · 1 August 2001

Amends the Economic Growth and Tax Relief Reconciliation Act of 2001 to make permanent the increases in assistance pursuant to the dependent care tax credit. Amends the Internal Revenue Code to make such credit refundable.

Bill· SS. 1278 (107th)open

United States Independent Film and Television Production Incentive Act of 2001

United States · United States Congress · 31 July 2001

United States Independent Film and Television Production Incentive Act of 2001 - Amends the Internal Revenue Code to establish a tax credit for 25 percent of up to the first $25,000 of qualified wages paid or incurred by an employer with respect to employees in any qualified U.S. independent film and television production during a taxable year. Increases the credit to 35 percent if the production is located in an area eligible for designation as a low-income community or eligible for designation by the Delta Regional Authority as a distressed county or isolated area of distress.

Bill· SS. 1282 (107th)referred

Mortgage Cancellation Relief Act of 2001

United States · United States Congress · 31 July 2001

Mortgage Cancellation Relief Act of 2001 - Amends the Internal Revenue Code to exclude from individual gross income the discharge of certain qualified residential indebtedness.

Bill· SS. 1285 (107th)referred

Strategic Arms Flexibility Act of 2001

United States · United States Congress · 31 July 2001

Strategic Arms Flexibility Act of 2001 - Repeals a provision of the National Defense Authorization Act for Fiscal Year 1998 which places specific limitations on the retirement or dismantlement of certain strategic nuclear delivery systems.

Bill· HRH.R. 2691 (107th)open

Income Equity Act of 2001

United States · United States Congress · 31 July 2001

Income Equity Act of 2001 - Amends the Internal Revenue Code to deny employers a deduction for payments of excessive compensation (more than 25 times the lowest compensation paid any other employee).

Bill· HRH.R. 2683 (107th)referred

Sales Tax Equity Act of 2001

United States · United States Congress · 31 July 2001

Sales Tax Equity Act of 2001 - Amends the Internal Revenue Code to permit the deduction of State and local sales taxes in lieu of State and local income taxes.

Bill· HRH.R. 2676 (107th)open

Black Farmer Equal Remedy Act of 2001

United States · United States Congress · 30 July 2001

Black Farmer Equal Remedy Act of 2001 - Provides, with respect to specified agriculture-related petitions for redress filed by black farmers, for: (1) the Secretary of Agriculture to make a specified direct payment to persons who qualified as a plaintiff class member but were denied certification; (2) tax-free treatment of settlement payments awarded to claimants under a consent decree; and (3) additional relief which may include Department of Agriculture program priority and technical assistance for qualifying class members and class members whose claims were dismissed.

Bill· HRH.R. 4 (107th)open

Energy Policy Act of 2002

United States · United States Congress · 27 July 2001

Securing America's Future Energy Act of 2001, or the SAFE Act of 2001 - Energy Advancement and Conservation Act of 2001 - Reauthorizes federal energy conservation programs with respect to Federal energy savings performance contracts, automobile fuel economy, nuclear energy, high ozone season reformulated gasoline and gasoline blendstock requirements, methyl tertiary butyl ether (MTBE) contamination from underground storage tanks, oil and gas pipeline routes, the burning of post-consumer carpet in cement kilns as an alternative energy source, and other specified matters. Comprehensive Energy Research and Technology Act of 2001 - Sets goals for energy research, development, and commercial application programs. Alternative Fuel Vehicle Acceleration Act of 2001 - Directs the Secretary of Energy (Secretary) to establish a competitive grant pilot program for State and local governments and metropolitan transportation authorities to implement an alternative fuel vehicle acquisition program. Clean Green School Bus Act of 2001 - Directs the Secretary to establish grant and cooperative agreement programs for alternative fuel, ultra-low sulfur diesel, and fuel cell-powered school buses. Next Generation Lighting Initiative Act - Authorizes the Secretary to establish the Next Generation Lighting Initiative. Environmental Protection Agency Office of Air and Radiation Authorization Act of 2001 - Earmarks funds for the Environmental Protection Agency Office of Air and Radiation. Robert S. Walker and George E. Brown, Jr. Hydrogen Energy Act of 2001 - Amends the Spark M. Matsunaga Hydrogen Research, Development, and Demonstration Act of 1990 to direct the Secretary to conduct a hydrogen technology transfer program to increase the global market for hydrogen technologies. Bioenergy Act of 2001 - Authorizes appropriations for bioenergy research and development programs and biofuels energy systems. Department of Energy (DOE) University Nuclear Science and Engineering Act - Directs the Secretary to support or conduct: (1) a program to maintain the nation's human resource investment and infrastructure in nuclear sciences and engineering; (2) an advanced fuel recycling technology research and development program to promote the availability of proliferation-resistant fuel recycling technologies; (3) a Nuclear Energy Research Initiative; and (4) a Nuclear Energy Plant Optimization research and development program. Natural Gas and Other Petroleum Research, Development, and Demonstration Act of 2001- Directs the Secretary to implement research and development programs pertaining to unconventional and ultra-deepwater natural gas and petroleum exploration and production technologies in areas currently available for Outer Continental Shelf leasing. Fusion Energy Sciences Act of 2001 - Directs the Secretary to develop a plan for: (1) U.S. construction of a magnetic fusion burning plasma experiment; and (2) the Fusion Energy Sciences Program. Authorizes appropriations for the "Spallation Neutron Source" (at Oak Ridge National Laboratory, Oak Ridge, Tennessee). Energy Tax Policy Act of 2001 - Amends the Internal Revenue Code with respect to specified energy conservation credits and deductions. Clean Coal Power Initiative Act of 2001- Directs the Secretary to implement a prescribed program of cost and performance goals for specified five-year periods entailing research, development, demonstration, and commercial application of clean coal technologies. Energy Security Act - Mandates: (1) Federal agency reports on whether rights-of-way for transportation across Federal lands of energy supplies or transmission of electricity can be authorized for new or additional capacity; and (2) an inventory review of the wind, solar, coal, and geothermal power production potential of Federal lands. Royalty Relief Extension Act of 2001 - Mandates use of a specified bidding system for certain oil and gas lease sales located in the Western and Central Planning Area of the Gulf of Mexico. Federal Oil and Gas Lease Management Improvement Demonstration Program Act of 2001 - Amends the Outer Continental Shelf Lands Act to prescribe guidelines for: (1) the payment in kind of oil and gas royalties to the United States; and (2) royalty rate reductions for certain oil and gas wells production declines in order to spur marginal well production. Amends the Geothermal Steam Act of 1970 to: (1) prescribe royalty reductions; and (2) waive royalty requirements for certain geothermal energy leases. Arctic Coastal Plain Domestic Energy Security Act of 2001 - Directs the Secretary of the Interior to establish a competitive oil and gas leasing program for the exploration and production of oil and gas resources of the Arctic Coastal Plain.

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