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Bill· HRH.R. 6647 (110th)referred
United States · United States Congress · 29 July 2008
Energy Fraud and Fairness Reform Act - Directs the Federal Trade Commission (FTC) to investigate and report to Congress on whether the price of gasoline is being artificially manipulated by speculation in the oil markets, specifically at the Intercontinental Exchange in Atlanta, Georgia. Amends the Internal Revenue Code to increase the alternative fuel vehicle refueling property credit from 30% to 50% of the cost of such a property placed in service by a taxpayer during the year. Allows a tax credit for conversion of gas and diesel propelled motor vehicles to vehicles propelled by alternative fuel, clean fuel, or fuel cells. Requires the Comptroller General of the United States to study and report to Congress on the refinery capacity of the United States.
Bill· HRH.R. 6631 (110th)referred
United States · United States Congress · 29 July 2008
Parimutuel Conformity and Equality Act of 2008 - Amends the Internal Revenue Code to eliminate withholding of tax requirements on certain proceeds in a parimutuel pool.
Bill· HRH.R. 6640 (110th)referred
United States · United States Congress · 29 July 2008
Fair Disaster Tax Relief Act of 2008 - Amends the Internal Revenue Code to provide special tax rules for individuals affected by a federally declared disaster, including: (1) allowance of all personal casualty losses incurred in a federally declared disaster in excess of $500; (2) an increase in the standard tax deduction for disaster losses; (3) full expensing of business-related disaster cleanup expenses; (4) extension of the net operating loss carryback period from two to five years for disaster-related losses; and (5) allowance of tax-exempt bond financing of low-interest loans for principal residences damaged in a federally declared disaster.
Resolution· HRESH.Res. 1384 (110th)passed
United States · United States Congress · 29 July 2008
Sets forth the rule for consideration of the bill (H.R. 6599) making appropriations for military construction, the Department of Veterans Affairs, and related agencies for the fiscal year ending September 30, 2009.
Bill· SS. 3349 (110th)referred
United States · United States Congress · 28 July 2008
Energy Assistance Act of 2008 - Amends the Energy Conservation and Production Act to authorize appropriations for FY2009-FY2011 for the home weatherization program. Establishes in the Treasury the Energy Assistance Fund to finance low interest loans for the purchase and installation of energy efficient property, idling reduction devices and advanced insulation for heavy trucks, and alternative refueling stations. Amends the Internal Revenue Code to allow individual taxpayers a tax credit, up to $500, for the cost of replacing a residential wood stove with: (1) a wood-burning stove that complies with current Environmental Protection Agency (EPA) standards; and (2) a pellet or corn-burning stove. Extends the tax credit for producing electricity from wind facilities through 2009 and the credit for closed and open-loop biomass, geothermal, small irrigation, hydropower, landfill gas, and trash combustion facilities through 2011. Includes marine and hydrokinetic renewable energy as a renewable resource for purposes of such tax credit. Extends the energy tax credit for solar, fuel cell, and microturbine property and the tax credit for residential energy efficient property through 2014. Allows a new investment tax credit for combined heat and power system property. Provides funding for new clean renewable energy bonds to finance electricity production from certain renewable resources and for qualified energy conservation bonds. Allows tax credits for investment in advanced coal electricity and coal gasification projects. Extends through 2018 the temporary increase in coal excise taxes. Sets forth special rules for refunds of coal excise taxes to certain producers or exporters. Directs the Secretary of the Treasury to identify and report on provisions of the Internal Revenue Code that have the largest effects on carbon and other greenhouse gas emissions and to estimate the magnitude of those effects. Allows accelerated depreciation for certain property used to produce cellulosic biofuel. Extends through 2009 income and excise tax credits for biodiesel and renewable diesel. Allows a tax credit for new qualified plug-in electric drive motor vehicles. Exempts from the heavy truck excise tax idling reduction devices and certain insulation. Excludes from gross income reimbursements for bicycle commuting expenses. Increases and extends through 2010 the tax credit for alternative fuel vehicle refueling property expenditures. Extends through 2008 the tax credit for nonbusiness energy property. Allows a tax credit for the installation of a biomass fuel burning stove in a residence. Extends through 2013 the tax deduction for expenditures for energy efficient commercial buildings. Revises and extends the tax credit for energy efficient household appliances produced after 2007. Allows accelerated depreciation for smart electric meters and grid systems. Extends through FY2012 tax-exempt bond financing for qualified green building and sustainable design projects.
Bill· SS. 3345 (110th)referred
United States · United States Congress · 26 July 2008
Future Fuels Act of 2008 - Amends the Energy Policy Act of 2005 to establish the Future Fuels Corporation as a government corporation. Requires the Corporation, beginning in FY2009, to expend funds transferred by the Secretary of Energy to: (1) promote and deploy coal and coal cofired polygeneration technologies; (2) reduce the carbon footprint of coal consumption and the production of coal-based byproducts; and (3) conduct widespread carbon sequestration research, development, and deployment activities. Requires the Secretary to: (1) implement a 10-year carbon capture and storage (currently, sequestration) research, development, and demonstration program; (2) establish a program to achieve the goal of annually sequestering at least 1,000,000 tons of carbon dioxide by January 1, 2015; (3) verify, analyze, and report on the results of assessments conducted by other federal agencies or states relating to geological storage capacity and the potential for carbon injection rates; (4) submit to congressional committees recommendations on regulatory and advisory mechanisms for the determination of best technologies, the identification and evaluation of strategies for carbon capture and storage technologies, the selection and operation of carbon dioxide sequestration sites, and the transfer of liability for the sites to the United States; (5) develop model interstate compacts to govern the transportation, injection, and storage of carbon dioxide; and (6) conduct geological sequestration demonstration projects involving operations in a variety of geological settings. Authorizes appropriations of such programs for FY2009-FY2014. Authorizes the Secretary of Energy to enter into standby loan agreements for no more than 10 qualifying coal-to-liquid (CTL) projects, at least one of which may be a qualifying CTL project primarily designed to produce pipeline-quality natural gas from domestic coal. Defines a "qualifying CTL project" to include specified commercial-scale projects that convert coal to industrial feedstocks or liquid or gaseous fuels for transportation or other uses or projects conducted at facilities that convert petroleum refinery waste products into gaseous transportation fuels. Amends the Internal Revenue Code to: (1) establish a coal-based transportation fuel pipeline tax credit; (2) apply the credit for producing fuel from a nonconventional source to the capture or extraction of coalmine methane gas; (3) modify the qualifying advanced coal project credit; (4) establish a credit for investment in a clean coal energy bond; and (5) establish a new tax credit for carbon dioxide sequestration.
Bill· SS. 3336 (110th)referred
United States · United States Congress · 25 July 2008
New Clean Energy Tax Extenders Act - Amends the Internal Revenue Code to extend various energy production and conservation provisions. Extends through 2012: (1) the tax credits for producing electricity from certain renewable resources (e.g., for wind, biomass, geothermal, and hydropower facilities), for residential energy efficient property, and for investment in clean renewable energy bonds; and (2) the tax deduction for energy efficient commercial buildings. Expands the tax credit for production of electricity from renewable resources to include marine and hydrokinetic renewable energy as a renewable resource. Extends through 2016 the energy tax credits for solar, fuel cell, and microturbine property and the tax credit for residential energy efficient property. Repeals the dollar per kilowatt limitation on the energy tax credit for fuel cell property. Extends through 2011 the tax credit for energy efficiency improvements to existing homes. Makes biomass fuel burning stoves eligible for such credit. Extends the tax credit for energy efficient household appliances produced after 2007. Denies major integrated oil companies a tax deduction for income attributable to the domestic production of oil, gas, or any primary product thereof. Revises the treatment of foreign oil and gas extraction income and foreign oil related income for purposes of the foreign tax credit.
Bill· SS. 3335 (110th)open
United States · United States Congress · 24 July 2008
Jobs, Energy, Families, and Disaster Relief Act of 2008 - Amends the Internal Revenue Code to extend various provisions relating to energy production and conservation and to individual and business-related activities. Extends the tax credit for producing electricity from wind facilities through 2009 and the tax credit for closed and open-loop biomass, geothermal, small irrigation, hydropower, landfill gas, and trash combustion facilities through 2011. Includes marine and hydrokinetic renewable energy as a renewable resource for purposes of such tax credit. Extends the energy tax credit for solar energy and the residential energy efficient property tax credit through 2016. Extends the energy tax credits for fuel cell and microturbine property through 2017. Allows a new investment tax credit for combined heat and power system property. Provides funding for new clean renewable energy bonds to finance electricity production from certain renewable resources and for qualified energy conservation bonds. Allows tax credits for investment in advanced coal electricity and coal gasification projects. Extends through 2018 the temporary increase in coal excise taxes. Sets forth special rules for refunds of coal excise taxes to certain producers or exporters. Directs the Secretary of the Treasury to study and report to Congress on Internal Revenue Code provisions that have the largest effects on carbon and other greenhouse gas emissions and to estimate the magnitude of those effects. Allows accelerated depreciation for certain property used to produce cellulosic biofuel. Extends through 2009 income and excise tax credits for biodiesel and renewable diesel. Allows a tax credit for new qualified plug-in electric drive motor vehicles. Exempts from the heavy truck excise tax idling reduction devices and certain insulation. Excludes from gross income reimbursements for bicycle commuting expenses. Increases and extends through 2010 the tax credit for alternative fuel vehicle refueling property expenditures. Extends through 2013 the tax deduction for energy efficient commercial building expenditures. Extends the tax credit for energy efficient appliances produced after 2007. Allows accelerated depreciation for smart electric meters, electric grid systems, and certain reuse and recycling property. Extends through FY2012 tax-exempt bond financing for qualified green building and sustainable design projects. Extends through 2008: (1) the increased exemption amounts for the alternative minimum tax (AMT) and related AMT provisions; (2) the election to deduct state and local sales taxes in lieu of state and local income taxes; (3) the tax deductions for qualified tuition and related expenses and for certain expenses of elementary and secondary school teachers; (4) tax rules for treatment of stock and dividends of regulated investment companies and for qualified investment entities; (5) tax-free distributions from individual retirement accounts (IRAs) for charitable purposes; and (6) the tax exclusion for amounts received under qualified group legal services plans. Extends through 2008 various business-related tax provisions, including: (1) the tax credit for increasing research activities; (2) the tax credits for Indian employment and railroad track maintenance; (3) accelerated depreciation for qualified leasehold and restaurant improvements, for improvements to retail space, for motorsports racing track facilities, and for business property on Indian reservations; (4) the expensing allowance for environmental remediation costs; (5) the tax deduction for income attributable to domestic production activities in Puerto Rico; (6) the special rule for the tax treatment of certain payments to tax-exempt organizations by a controlled subsidiary; (7) issuance authority for qualified zone academy bonds; (8) tax incentives for investment in the District of Columbia; (9) the economic development credit for American Samoa; (10) the special rule for charitable contributions of food and book inventories; (11) the increased tax deduction for corporate contributions of computer equipment and technology for educational purposes; (12) the special rule for the reduction in the basis of S corporation stock for charitable contributions of property; (13) work opportunity tax credit eligibility for Hurricane Katrina employees (through August 28, 2008); (14) increases in alcohol excise taxes payable to Puerto Rico and the Virgin Islands; and (15) the tax credit for nonbusiness energy property. Extends through 2009: (1) the new markets tax credit; (2) the tax credit for mine rescue team training expenses; (3) the expensing allowance for advanced mine safety equipment; (4) the subpart F exemption for active financing income earned on business operations overseas; (5) special rules for the tax treatment of payments between related controlled foreign corporations; and (6) expensing of costs of certain film and television productions. Extends through 2014: (1) the suspension of tariff duties on certain wool products; and (2) the Wool Research Trust Fund. Makes permanent the authorities for: (1) Internal Revenue Service (IRS) disclosure of tax information relating to terrorist activities; and (2) IRS undercover operations. Lowers in 2008 the earned income threshold amount for determining the refundable portion of the child tax credit. Allows individuals who receive a settlement from Exxon Valdez oil spill litigation to average any settlement or judgment-related income over a three-year period or contribute such income to a tax-exempt retirement account. Allows an excise tax exemption for certain wooden arrow shafts. Amends the Employee Retirement Income Security Act of 1974 (ERISA), the Public Health Service Act, and the Internal Revenue Code to require group health insurance plans to provide equal benefits for mental health or substance use disorders. Modifies criteria for penalties on tax return preparers who understate tax liabilities. Amends the Secure Rural Schools and Community Self-Determination Act of 2000 to extend such Act through FY2011. Transfers from the Treasury $8.017 billion to the Highway Trust Fund. Provides special tax benefits for individuals and businesses in federally-declared disaster areas, including: (1) expensing of business-related disaster expenses; (2) extended net operating loss carryover periods; (3) waiver of certain requirements for mortgage revenue bond eligibility; (4) income averaging; (5) additional tax exemptions for providing housing for individuals displaced by disasters; (6) employer tax credits for retention of employees; (7) extension of the replacement period for nonrecognition of gain for property; and (8) suspension of limitations on the tax deduction for charitable contributions; and (9) increased mileage rates for the use of a personal vehicle for charitable purposes. Revises the program of tax incentives for investment in the New York Liberty Zone. Sets forth revenue provisions relating to: (1) the inclusion in gross income of deferred compensation paid by certain foreign entities; and (2) increases in estimated tax payments of certain large corporations. Requires brokers who are required to report gross proceeds from the sale of any publicly-traded security to report the holder's adjusted basis in such security and whether any gain or loss with respect to such security is long or short term. Delays until 2019 the application of special rules for the worldwide allocation of interest for purposes of computing the limitation on the foreign tax credit.
Bill· SS. 3323 (110th)referred
United States · United States Congress · 24 July 2008
Weatherization, Assistance, and Relief for Middle-Income Households Act of 2008 or the WARM Act of 2008 - Makes additional appropriations in FY2008 for the Low-Income Home Energy Assistance Program (LIHEAP) and the Weatherization Assistance Program for Low-Income Persons. Amends the Internal Revenue Code to: (1) allow a income-based tax credit for 50% of home heating oil expenditures made on or after June 1, 2008, and before January 1, 2009, up to $1,000 ($2,000 for joint returns); (2) deny major integrated oil companies a tax deduction for income attributable to domestic production, refining, processing, transportation, or distribution of oil, gas, or primary products thereof; and (3) establish a fair market value standard for determining foreign oil and gas extraction income.
Bill· SS. 3334 (110th)referred
United States · United States Congress · 24 July 2008
Strengthening Communities Through Education and Integration Act of 2008 - Amends the Adult Education and Family Literacy Act (the Act) to allow state leadership activities grants to be used to: (1) provide technical assistance to faith and community-based organizations desiring grants under the Act; and (2) study the effectiveness of distance learning or self-study programs for English language learners. Directs the National Institute for Literacy to disseminate information regarding integrated English literacy and civics education programs. Makes such programs eligible for assistance under the Secretary of Education's national leadership activities program. Requires the Secretary to award grants to states for integrated English literacy and civics education programs, with each state's grant amount tied to the size and growth of their recent immigrant population. Amends the Elementary and Secondary Education Act of 1965 (ESEA) to reauthorize appropriations for the Even Start Family Literacy program. Requires the Director of the National Institute for Literacy to conduct a longitudinal evaluation of the Even Start program and research into the components of successful family literacy services. Directs the Secretary to award matching grants to states and, through them, matching, competitive subgrants to local educational agencies for high quality expanded learning time programs that provide additional language and civics education to middle and secondary school students who are English language learners. Amends the Act and ESEA to replace references to individuals of limited English proficiency with references to English language learners. Amends the Internal Revenue Code to provide: (1) tax credits to teachers of English language learners; (2) tax deductions for the expenses of becoming certified as such teachers; and (3) tax credits for employers' expenses in making adult education and literacy services available to their employees. Requires the Commissioner for Education Research of the National Center for Education Research to establish a national research and development center for adult education and literacy, or include adult education if a center for adult literacy has already been established. Renames the Office of Citizenship within U.S. Immigration and Customs Enforcement of the Department of Homeland Security the Office of Citizenship and Immigrant Integration (the Office). Includes among its functions, furthering the integration of immigrants into their communities. Authorizes the Chief of the Office to provide grants to states to: (1) form State New American Councils to develop and implement comprehensive immigrant integration plans; and (2) award subgrants, through such Councils, to local governments to assist them in integrating immigrants into communities pursuant to such plans.
Bill· SS. 3327 (110th)referred
United States · United States Congress · 24 July 2008
Empowered at Home Act of 2008 - Amends title XIX (Medicaid) of the Social Security Act (SSA) to revise the income eligibility level for home and community-based (HCBS) services for elderly and disabled individuals. Gives states the option to provide HCBS services under a waiver to eligible individuals whose income does not exceed 300% of the supplemental security income (SSI) benefit rate. Gives states the option to provide HCBS waiver services to individuals for whom such services are likely to prevent, delay, or decrease the likelihood of an individual's need for institutionalized care. Directs the Secretary of Health and Human Services to award assistance grants to states electing to provide HCBS waiver services under Medicaid through the state plan amendment option. Reauthorizes Medicaid transformation grants at increased funding and specifies additional permissible uses to facilitate the provision of HCBS and other long-term care (LTC) services. Directs the Secretary to award grants on a competitive basis to eligible states to conduct an evidence- and community-based health promotion program. Amends the Internal Revenue Code to allow: (1) a tax deduction for premiums on qualified LTC insurance contracts; and (2) a tax credit for certain caregivers taking care of individuals with LTC needs. Revises requirements for the model regulation and model Act concerning LTC insurance consumer protections and the excise tax for failing to meet requirements for such protections. Amends SSA title XIX, with respect to treatment of the income and resources of HCBS waiver services recipients who would otherwise be institutionalized, to repeal the state option for (thus requiring) application to such individuals of spousal impoverishment protection requirements. Allows states to elect to exclude up to six months of the average cost of nursing facility services from an individual's assets or resources for purposes of eligibility for HCBS waiver services. Directs the Secretary, acting through the Administrator of the Centers for Medicare & Medicaid Services, to revise certain data reporting forms and systems to ensure uniform and consistent state reporting under this Act. Directs the Comptroller General to study and report to Congress on: (1) the provision of home health services under different state Medicaid plans; and (2) the extent to which states offer consumer self-direction of such services, or allow for other consumer-oriented policies with respect to them.
Bill· SS. 3331 (110th)referred
United States · United States Congress · 24 July 2008
Firearms Fairness and Affordability Act - Amends the Internal Revenue Code to require excise taxes on recreational equipment to be due and payable on the date for filing the return for such taxes.
Bill· SS. 3330 (110th)referred
United States · United States Congress · 24 July 2008
Domestic Film Production Equity Act of 2008 - Amends Internal Revenue Code provisions relating to the tax deduction for domestic film and television production activities to: (1) include within the income base for such deduction compensation for services performed in the United States by actors, production personnel, directors, and producers and any copyrights, trademarks, or other intangibles with respect to a film production; and (2) allow a deduction for partners or S corporation shareholders who own at least a 20% interest in a film project.
Bill· HRH.R. 6595 (110th)open
United States · United States Congress · 24 July 2008
Middle Class Tax Fairness Act of 2008 - Amends the Internal Revenue Code to allow in 2008 and 2009: (1) an increase in the basic standard tax deduction; (2) a tax deduction for real property taxes for taxpayers who do not itemize their deductions; and (3) a reduction in the earned income threshold amount for determining the refundable portion of the child tax credit. Provides for certain revenue-raising provisions, including: (1) treatment of net income and loss from an investment services partnership as ordinary income and loss; (2) denial of tax benefits for major integrated oil companies; (3) imposing a limit on tax deductions and exemptions for individuals with adjusted gross incomes in excess of $250,000 ($500,000 in the case of a joint tax return); (4) the inclusion in gross income of certain deferred compensation from foreign entities; (5) new reporting requirements for payment settlement entities and securities brokers; (6) repeal of tax rules for the worldwide allocation of interest for purposes of computing the limitation on the foreign tax credit; (7) new rules for the application of the economic substance doctrine to transactions affecting tax liability; and (8) penalties for underpayment of tax due to transactions lacking economic substance. Requires any increase in tax receipts resulting from this Act to be used for deficit reduction purposes.
Bill· HRH.R. 6603 (110th)referred
United States · United States Congress · 24 July 2008
Local Officials Tax Relief Act of 2008 - Amends the Internal Revenue Code and Title II (Old Age, Survivors, and Disability Insurance) of the Social Security Act to exempt from social security taxes remuneration paid to any elected or appointed member of any general governing board, commission, or committee of any political subdivision of a state if such remuneration is not more than $1,300 and is paid for service performed on or after January 1, 2008.
Bill· HRH.R. 6609 (110th)referred
United States · United States Congress · 24 July 2008
Amends the Internal Revenue Code to allow a 2008 recovery rebate for certain pension recipients not covered under social security.
Bill· HRH.R. 6614 (110th)referred
United States · United States Congress · 24 July 2008
American Tax Fairness Act of 2008 - Amends the Internal Revenue Code to repeal limitations on the exclusion from gross income of income earned by citizens or residents of the United States living abroad. Directs the Secretary of the Treasury to report to Congress on U.S. taxation of foreign income.
Bill· HRH.R. 6617 (110th)referred
United States · United States Congress · 24 July 2008
Strengthening Communities Through Education and Integration Act of 2008 - Amends the Adult Education and Family Literacy Act (the Act) to allow state leadership activities grants to be used to: (1) provide technical assistance to faith and community-based organizations desiring grants under the Act; and (2) study the effectiveness of distance learning or self-study programs for English language learners. Directs the National Institute for Literacy to disseminate information regarding integrated English literacy and civics education programs. Makes such programs eligible for assistance under the Secretary of Education's national leadership activities program. Requires the Secretary to award grants to states for integrated English literacy and civics education programs, with each state's grant amount tied to the size and growth of their recent immigrant population. Amends the Elementary and Secondary Education Act of 1965 (ESEA) to reauthorize appropriations for the Even Start Family Literacy program. Requires the Director of the National Institute for Literacy to conduct a longitudinal evaluation of the Even Start program and research into the components of successful family literacy services. Directs the Secretary to award matching grants to states and, through them, matching, competitive subgrants to local educational agencies for high quality expanded learning time programs that provide additional language and civics education to middle and secondary school students who are English language learners. Amends the Act and ESEA to replace references to individuals of limited English proficiency with references to English language learners. Amends the Internal Revenue Code to provide: (1) tax credits to teachers of English language learners; (2) tax deductions for the expenses of becoming certified as such teachers; and (3) tax credits for employers' expenses in making adult education and literacy services available to their employees. Requires the Commissioner for Education Research of the National Center for Education Research to establish a national research and development center for adult education and literacy, or include adult education if a center for adult literacy has already been established. Renames the Office of Citizenship within U.S. Immigration and Customs Enforcement of the Department of Homeland Security the Office of Citizenship and Immigrant Integration (the Office). Includes among its functions, furthering the integration of immigrants into their communities. Authorizes the Chief of the Office to provide grants to states to: (1) form State New American Councils to develop and implement comprehensive immigrant integration plans; and (2) award subgrants, through such Councils, to local governments to assist them in integrating immigrants into communities pursuant to such plans.
Bill· HRH.R. 6615 (110th)referred
United States · United States Congress · 24 July 2008
Giving Inmate Terrorists More Opportunities (GITMO) Act of 2008 - Directs the Secretary of Defense to immediately transport all enemy combatants detained in Guantanamo Bay, Cuba, to Washington, DC, where the U.S. Supreme Court shall hold such prisoners on Court grounds, confined by adequate fencing. Requires the Secretary to: (1) provide shelter for such detainees outside the Court building, but on Court grounds; (2) provide guards; and (3) implement a system to ensure that the prisoners receive an appropriate amount of food and water. Directs detainees to use the restroom facilities inside the Court building. Allows any of the nine justices to guard the prisoners, or provide them with food and water, whenever they choose. Provides that, if either the Secretary or any of the justices refuses to carry out their duties under this Act, then their respective department or Court shall receive funding for the next fiscal year at half the level appropriated for the current fiscal year, or until such time as the Court no longer desires to micromanage the prisoners.
Bill· HRH.R. 6605 (110th)referred
United States · United States Congress · 24 July 2008
Home Heating Fuels Cost Relief Act of 2008 - Amends the Internal Revenue Code to allow an income-based refundable tax credit for up to $1,000 ($2,000 in the case of a joint return) of the cost of heating oil, natural gas, and propane to heat a principal residence. Terminates such credit after 2009. Directs the Secretary of the Treasury to make grants to states to create revolving loan funds for home weatherization loans.
Bill· HRH.R. 6611 (110th)referred
United States · United States Congress · 24 July 2008
Strengthen American Manufacturers Act of 2008 - Amends the Internal Revenue Code to: (1) make permanent the tax credit for increasing research activities; (2) increase to 20% the rate of the alternative simplified tax credit for research expenses; (3) make permanent the increased expensing allowance for depreciable business property; and (4) reduce to 30% the maximum income tax rate for corporations. Directs the Comptroller General to conduct studies of: (1) the impact of workplace employee health care facilities on employee health and and productivity; and (2) the best practices for encouraging college graduates from rural areas to return to those areas after graduation.
Bill· HRH.R. 6612 (110th)referred
United States · United States Congress · 24 July 2008
Amends the Internal Revenue Code to increase the expensing allowance for qualified refinery property from 50 to 100% of its cost for property placed in service after July 15, 2008, and before January 1, 2012. Makes permanent the 50% expensing allowance for such property.
Bill· HRH.R. 6601 (110th)referred
United States · United States Congress · 24 July 2008
Small Business Tax Modernization Act of 2008 - Amends Internal Revenue Code provisions affecting small business taxpayers to: (1) allow an alternative standard tax deduction for the business use of a personal residence and establish a de minimis standard for determining personal use; (2) repeal restrictions on the depreciation deduction for cellular telephones and similar telecommunications equipment; (3) allow nonresident aliens to be S corporation shareholders; (4) increase the limit on the tax deduction for business meals and entertainment expenses; and (5) allow accelerated depreciation for energy-efficient heating, ventilation, air conditioning, or commercial refrigeration systems installed in nonresidential and residential rental buildings before January 1, 2012.
Bill· HRH.R. 6602 (110th)referred
United States · United States Congress · 24 July 2008
Allows taxpayers who claimed a tax deduction for a casualty loss to a principal residence resulting from Hurricanes Katrina, Rita, or Wilma and then received a grant as reimbursement for such loss in a subsequent taxable year to file an amended income tax return and reduce such tax deduction by the amount of the reimbursement. Waives interest and penalties on any underpayment of tax resulting from the reduced tax deduction if such underpayment is paid within one year of the filing of the amended tax return.
Bill· SS. 3316 (110th)referred
United States · United States Congress · 23 July 2008
Corrosion Prevention Act of 2008 - Amends the Internal Revenue Code to allow a business-related tax credit for 50% of net expenditures for engineering design, materials, and application and installation of corrosion prevention and mitigation technology for depreciable property comprised primarily of metals susceptible to corrosion. Terminates such credit after 2017.
Bill· SS. 3322 (110th)referred
United States · United States Congress · 23 July 2008
Midwestern Disaster Tax Relief Act of 2008 - Amends the Internal Revenue Code to provide tax benefits to individuals affected by presidentially-declared natural disasters (i.e., severe storms, tornadoes, or flooding) in the states of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, and Wisconsin on or after May 20, 2008, and before August 1, 2008 (Midwestern disaster area). Makes specified provisions of the Internal Revenue Code, which currently apply only to residents of the Gulf Opportunity Zone and the Hurricane Katrina disaster area, applicable to the Midwestern disaster area, including: (1) tax-exempt bond financing, the low-income housing tax credit, accelerated depreciation and increased expensing of business assets, an increase in the rehabilitation tax credit, extended carryback of net operating losses, and investment in tax credit bonds; (2) increased tax deductions for tuition and related educational expenses; (3) expensing of environmental remediation costs and demolition and cleanup costs; (4) tax incentives for employer-provided housing; (5) tax-free withdrawals from retirement accounts and recontributions for home purchases; (6) employer tax credits for retention of employees; (7) suspension of limitations on tax deductions for charitable contributions and personal casualty losses; (8) mortgage revenue bonds for owner-occupied residences; (9) tax exemptions for cancellation of indebtedness; and (10) nonrecognition of gain for homes and businesses destroyed in a disaster. Allows taxpayers in the Midwestern disaster area who claimed a tax deduction for a casualty loss to a principal residence and later received a grant under any federal or state program for reimbursement of such loss to file an amended tax return, without incurring tax penalties. Extends through 2009 the additional tax exemption for housing displaced individuals in the Midwestern disaster area. Excludes from gross income, through December 31, 2008, reimbursements to volunteers in the Midwestern disaster area for the use of a personal vehicle for charitable work. Increases the standard mileage rate for the charitable use of personal vehicles. Extends through 2009 the enhanced tax deduction for charitable contributions of food inventories and of book inventories to public schools. Requires tax-exempt charitable organizations to provide the Secretary of the Treasury with specified information, on an annual basis, relating to their disaster relief activities.
Bill· HRH.R. 6574 (110th)reported
United States · United States Congress · 23 July 2008
United States-Russian Federation Nuclear Cooperation Agreement Act of 2008 - States that Congress favors the United States-Russian Federation Agreement for Cooperation on Peaceful Uses of Nuclear Energy, subject to certain requirements. Prohibits the issuance of a license for the export of nuclear material, equipment, or technology to the Russian Federation unless the President certifies to the appropriate congressional committees that: (1) the government of the Russian Federation has taken actions to prohibit and prevent the transfer of goods, services, or technology (excluding goods, services, or technology related to the Bushehr nuclear reactor) to the government of Iran; (2) for the preceding 12-month period there has been no cooperation regarding such activities between the government or any national of the Russian Federation and the government or any national of Iran; or (3) during such 12-month period the government of the Russian Federation has terminated any significant cooperation between any Russian national and the government or any national of Iran, has instituted effective measures to prevent a reoccurrence of such cooperation, or has prosecuted any such Russian national. (Limits such certification's use to not more than two consecutive fiscal years.) Prohibits the issuance of a license for the export of nuclear material, equipment or technology to the Russian Federation unless the President certifies to the appropriate congressional committees that the government of the Russian Federation: (1) is fully supporting U.S. efforts to achieve international and U.N. Security Council sanctions on Iran in response to Iran's nuclear program; and (2) has ratified the Convention on Supplementary Compensation for Nuclear Damage or has enacted domestic law that provides adequate liability protections for U.S. firms for civil nuclear commerce with the Russian Federation. Terminates such license provisions five years after enactment of this Act. Authorizes the President, with specified limitations, to make extraordinary payments in connection with the International Space Station to the Russian Federal Space Agency. Amends the Atomic Energy Act of 1954 to require joint congressional resolution of approval of peaceful nuclear cooperation agreements.
Bill· HRH.R. 6587 (110th)referred
United States · United States Congress · 23 July 2008
Midwestern Disaster Tax Relief Act of 2008 - Amends the Internal Revenue Code to provide tax benefits to individuals affected by presidentially-declared natural disasters (i.e., severe storms, tornadoes, or flooding) in the states of Arkansas, Illinois, Indiana, Iowa, Kansas, Michigan, Minnesota, Missouri, Nebraska, and Wisconsin on or after May 20, 2008, and before August 1, 2008 (Midwestern disaster area). Makes specified provisions of the Internal Revenue Code, which currently apply only to residents of the Gulf Opportunity Zone and the Hurricane Katrina disaster area, applicable to the Midwestern disaster area, including: (1) tax-exempt bond financing, the low-income housing tax credit, accelerated depreciation and increased expensing of business assets, an increase in the rehabilitation tax credit, extended carryback of net operating losses, and investment in tax credit bonds; (2) increased tax deductions for tuition and related educational expenses; (3) expensing of environmental remediation costs and demolition and cleanup costs; (4) tax incentives for employer-provided housing; (5) tax-free withdrawals from retirement accounts and recontributions for home purchases; (6) employer tax credits for retention of employees; (7) suspension of limitations on tax deductions for charitable contributions and personal casualty losses; (8) mortgage revenue bonds for owner-occupied residences; (9) tax exemptions for cancellation of indebtedness; and (10) nonrecognition of gain for homes and businesses destroyed in a disaster. Allows taxpayers in the Midwestern disaster area who claimed a tax deduction for a casualty loss to a principal residence and later received a grant under any federal or state program for reimbursement of such loss to file an amended tax return, without incurring tax penalties. Extends through 2009 the additional tax exemption for housing displaced individuals in the Midwestern disaster area. Excludes from gross income, through December 31, 2008, reimbursements to volunteers in the Midwestern disaster area for the use of a personal vehicle for charitable work. Increases the standard mileage rate for the charitable use of personal vehicles. Extends through 2009 the enhanced tax deduction for charitable contributions of food inventories and of book inventories to public schools. Requires tax-exempt charitable organizations to provide the Secretary of the Treasury with specified information, on an annual basis, relating to their disaster relief activities.
Bill· HRH.R. 6582 (110th)referred
United States · United States Congress · 23 July 2008
Small Business Cooperative for Healthcare Options to Improve Coverage for Employees (CHOICE) Act of 2008 or the Small Business CHOICE Act of 2008 - Provides for the establishment and governance of Fully Funded Small Business Health Insurance cooperatives, which are small businesses that form a captive insurance company chartered in a qualified state to provide excess claims coverage insurance that meets certain qualifications to its members. Directs the Secretary of the Treasury to establish an independent commission on Fully Funded Small Business Health Insurance Cooperatives to: (1) promote the development of such cooperatives; (2) make recommendations to the Secretary regarding minimum capital requirements; and (3) conduct oversight of such cooperatives. Exempts such cooperatives from certain state laws, rules, regulations, or orders, including any that would: (1) prohibit the establishment of a cooperative; (2) impose any material requirements, procedures, or standards on a cooperative that are not generally applicable to other entities engaged in a substantially similar business; or (3) discriminate against a cooperative or any of its members. Preempts any state law that conflicts with, hinders, poses an obstacle to, or frustrates the purpose of this Act. Sets forth provisions governing the provision of claims information, including protected health information, from health insurance issuers to cooperatives. Amends the Internal Revenue Code to establish the small business CHOICE tax credit for small employers for costs related to providing qualified employer-subsidized health coverage for employees and their families. Disallows such a credit unless the employee offers a qualified small business wellness program to covered employees and family members.
Report· HearingH.Hrg.110published
United States · United States House of Representatives · 22 July 2008
Bill· SS. 3300 (110th)referred
United States · United States Congress · 22 July 2008
Rural Hospital Assistance Act of 2008 - Amends title XVIII (Medicare) of the Social Security Act with respect to the additional inpatient hospital service payment (payment adjustment) for low-volume hospitals (usually meaning a "subsection (d) hospital" located more than 25 road miles from another subsection (d) hospital and having less than 800 discharges during the fiscal year.) Redefines low-volume hospital, for discharges occurring during FY2009 only, as a "subsection (d) hospital" located more than 15 (instead of 25) road miles from another "subsection (d) hospital" and having less than 1,500 (instead of 800) discharges of individuals entitled to, or enrolled for, Medicare part A (Hospital Insurance) benefits ("tweeners,'' or hospitals too large to be critical access hospitals, but too small to be financially viable under the Medicare hospital prospective payment system (PPS)). Revises, for FY2009 only, the temporary applicable percentage in the formula for determining the payment adjustment for such hospitals. Requires the use of the non-wage adjusted prospective payment rate (PPS) rate during FY2009 under the Medicare-dependent hospital (MDH) program. Prescribes requirements for hospitals to qualify for a Medicare hospital exception to the prohibition on certain physician referrals to hospitals in which such physicians have an ownership or investment interest in the entity. (Eliminates the Medicare hospital exception for physician-owned hospitals, but provides a limited exception for existing facilities.)
Bill· HRH.R. 6573 (110th)referred
United States · United States Congress · 22 July 2008
Office of Domestic Product Promotion Act - Establishes within the Department of Commerce an Office of Domestic Product Promotion to: (1) work with U.S. businesses to promote domestic products; (2) provide information and advice to them on benefits and incentives available for producing domestic products, including the award of federal procurement contracts and federal and state tax benefits; (3) establish a comprehensive publicly available database of businesses that use, sell, or would prefer to use or sell, domestic products; (4) develop tools and ideas on how to promote domestic products; and (5) coordinate with state governments to further the Office's performance of its duties.
Bill· HRH.R. 6564 (110th)referred
United States · United States Congress · 22 July 2008
Amends the Internal Revenue Code to exempt from the excise tax on bows and arrows certain shafts measuring 5/16 of an inch or less in diameter that are all fiberglass and hollow, or all natural wood, with no laminations or artificial means of enhancing the spine of such shaft, and of a type used in the manufacture of any arrow which after its assembly is not suitable for use with a bow that would otherwise be subject to such tax (e.g., having a peak draw weight of 30 pounds or more).
Bill· HRH.R. 6570 (110th)referred
United States · United States Congress · 22 July 2008
New Alternative Transportation to Give Americans Solutions Act - Expresses the sense of Congress that 10% of new vehicles sold in the United States should be natural gas vehicles by December 31, 2018. Amends the Internal Revenue Code to: (1) increase the rate of the alternative fuel vehicle refueling property tax credit with respect to natural gas fuel; (2) allow new tax credits for investment in energy security bonds and natural gas vehicle production bonds; (3) allow a new tax credit for producing vehicles fueled by natural gas or liquified natural gas; (4) allow an increased alternative motor vehicle tax credit for the purchase of vehicles fueled by natural gas or liquified natural gas; and (5) extend through 2017 the tax credits for alternative fuel vehicle refueling property expenditures and for new qualified alternative fuel vehicles. Requires the General Services Administration (GSA) to study whether the federal fleet should increase the number of its natural gas vehicles. Requires each retail automotive fueling station owned by a major integrated oil company to have at least one pump dispensing natural gas for automotive purposes by January 1, 2018. Imposes a civil fine on oil companies that fail to comply with such requirement.
Resolution· HRESH.Res. 1362 (110th)passed
United States · United States Congress · 22 July 2008
Sets forth the rule for consideration of the Senate amendment to H.R. 5501(Tom Lantos and Henry J. Hyde United States Global Leadership Against HIV/AIDS, Tuberculosis, and Malaria Reauthorization Act of 2008).
Bill· SS. 3291 (110th)referred
United States · United States Congress · 21 July 2008
Biofuels Pipeline Act of 2008 - Amends the Internal Revenue Code to modify the definition of qualifying income for publicly traded partnerships to include income and gains from the transportation, storage, or marketing of any fuel which meets certain registration requirements for fuels and fuel additives established by the Environmental Protection Agency (EPA) under the Clean Air Act.
Bill· SS. 3292 (110th)referred
United States · United States Congress · 21 July 2008
Emergency Energy Assistance Act of 2008 - Amends the Internal Revenue Code of 1986 to increase the credit percentage for purposes of the earned income tax credit for taxable years beginning in 2008. Makes appropriations for FY2008 for payments under the Low-Income Home Energy Assistance Act of 1981 (LIHEAP Program). Makes appropriations for FY2008 to carry out the Weatherization Assistance Program for Low-Income Persons under the Energy Conservation and Production Act.
Bill· SS. 3278 (110th)referred
United States · United States Congress · 17 July 2008
Amends the Internal Revenue Code to: (1) prohibit tax-exempt employer pension or benefit plans from making a loan to any plan beneficiary through the use of a credit card or other intermediary; and (2) limit to three the number of loans a plan can make to a plan participant or beneficiary without tax consequences.
Bill· SS. 3284 (110th)referred
United States · United States Congress · 17 July 2008
Amends the Internal Revenue Code to: (1) restore the unified credit against the estate and gift tax after 2009; (2) establish the amount of such credit at $3.5 million adjusted for inflation in calendar years after 2010; and (3) reduce the maximum estate and gift tax rate to 45%. Expresses the sense of the Senate that any reduction in federal revenues resulting from this Act should be fully offset.
Bill· SS. 3279 (110th)referred
United States · United States Congress · 17 July 2008
Home Energy Assistance Today Act - Provides additional funding in FY2008 for state allotments and emergency allotments under the low-income home energy assistance program. Amends the Internal Revenue Code to deny major integrated oil companies a tax deduction for income attributable to the domestic production of oil, gas, or primary products thereof.
Bill· HRH.R. 6546 (110th)referred
United States · United States Congress · 17 July 2008
Amends the Internal Revenue Code to exempt fixed-wing aircraft used to provide acute care emergency medical services from certain restrictions on tax-exempt bond financing.
Bill· HRH.R. 6544 (110th)referred
United States · United States Congress · 17 July 2008
Relief Now on the Road to Renewable Energy Act of 2008 - Instructs the Secretary of the Treasury to promulgate certain tax regulations relating to election to expense certain refineries. Provides for tax-exempt financing of domestic use oil refinery facilities. Instructs the President to designate sites for oil or natural gas refineries on federal lands, including closed military installations. Prohibits the Nuclear Regulatory Commission (NRC) from denying an application for a license or permit based upon either insufficient capacity or nonavailability for disposal of spent nuclear fuel or high-level radioactive waste. Amends the Internal Revenue Code to: (1) modify the business-related credit for the American Society of Mechanical Engineers (ASME) nuclear component certification; (2) apply the tax credit for producing fuel from nonconventional sources to gas produced onshore from formations more than 15,000 feet deep; and (3) grant a tax credit for carbon dioxide captured from industrial sources and used as tertiary injectant in enhanced oil and natural gas recovery. Terminates congressional moratoria on oil and gas development on the Outer Continental Shelf (OCS). American-Made Energy and Good Jobs Act - Sets forth an oil and gas leasing program on the Arctic Coastal Plain, that includes: (1) federal and state distribution of revenues; (2) rights-of-way across the Coastal Plain; and (3) local government impact aid and community service assistance. Amends the Internal Revenue Code to provide: (1) a tax deduction for certain commuting expenses of individuals; and (2) a tax credit for fuel expenses of truckers. Coal-to-Liquid Fuel Promotion Act of 2008 - Amends the Energy Policy Act of 2005 to instruct the Secretary of Energy to establish a coal-to-liquid facilities loan program. Amends the Energy Policy and Conservation Act to authorize the Secretary to: (1) construct storage facilities in the vicinity of pipeline infrastructure and at least one military base; and (2) acquire coal-to-liquid products for storage, transport, or exchange. Authorizes appropriations for the Air Force Research Laboratory to test and procure synthetic fuels developed from coal for aviation jet use. Authorizes the Secretary of Defense to enter into agreements to develop and operate coal-to-liquid facilities on or near military installations. Authorizes the Secretary of Energy to implement a program to evaluate emissions of Fischer-Tropsch products used as transportation fuel. Amends the Internal Revenue Code to: (1) provide a tax credit for investment in coal-to-liquid fuels projects; (2) authorize taxpayer election to expense certain coal-to-liquid fuels facilities; (3) extend the alternative fuel credit for fuel derived from coal through the Fischer-Tropsch process; (4) provide enhanced credit for projects using qualified carbon dioxide; (5) prescribe special rules for enhanced oil, natural gas, and coalbed methane recovery, and the capture and sequestration credit against the alternative minimum tax; and (6) modify the tax credit for energy efficient vehicles. Clean Energy Tax Stimulus Act of 2008 - Amends the Internal Revenue Code to extend and modify the tax credit for: (1) renewable energy production, including solar energy and fuel cell investment; (2) residential energy efficient property; (3) clean renewable energy bonds; and (4) wind production. Extends and modifies the tax credit for: (1) energy efficiency improvements to existing homes; (2) energy efficient new homes; (3) certain energy efficient appliances; and (4) energy efficient commercial buildings. Sets forth an investment tax credit for oil shale extraction and processing using in-situ conversion technology. Amends the Federal Land Policy and Management Act of 1976 to authorize the Secretary of the Interior to lease certain public lands for production of renewable biomass for biofuels.
Bill· HRH.R. 6534 (110th)referred
United States · United States Congress · 17 July 2008
Resist Offsetting with Additional Debt Act or the ROAD Act - Rescinds unobligated balances of certain earmarked surface transportation projects under the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU) and certain other appropriations Acts (in order to eliminate the deficit in the Highway Trust Fund (HTF)). Prohibits: (1) recalculation of amounts allocated for surface transportation projects under the Equity bonus program for a fiscal year to take such rescissions into account; and (2) the transfer of funds from the General Fund of the Treasury in order to alleviate the deficit in the HTF (except amounts equivalent to certain taxes and penalties). Expresses the sense of Congress that state transportation departments should consider implementing certain projects under the highway bridge program and the surface transportation program that improve transportation safety.
Bill· HRH.R. 6554 (110th)referred
United States · United States Congress · 17 July 2008
Amends the Internal Revenue Code to allow a parent to claim a personal tax exemption for a stillborn child for whom a state fetal death certificate is issued. Disallows an exemption for a child who is stillborn by reason of an abortion.
Bill· HRH.R. 6552 (110th)referred
United States · United States Congress · 17 July 2008
Incentivizing Renewable Energy Production Act of 2008 - Amends the Energy Policy Act of 2005 to allow loan guarantees for closed-loop ethanol plants. Amends the Internal Revenue Code to: (1) allow a tax credit for the production of livestock-derived renewable energy; (2) allow an increased tax credit for research expenses relating to any clean-burning fuel and closed-loop system (including any anaerobic digester); (3) allow a tax credit for the production of biomaterials from certain renewable resources; and (4) increase the tax credit for alternative fuel vehicle refueling property expenditures. Amends the Energy Independence and Security Act of 2007 to: (1) require the Secretary of Energy to establish a program to support development in biofuel technologies; and (2) authorize appropriations through FY2019 for the grant program for the production of advanced biofuels. Directs the Secretary of Commerce to make publicly available at least 100 hydrogen fueling pumps at retail gas stations by 2014 in specified regions of the United States. Authorizes appropriations for the purchase of fuel cell vehicles by the federal government in FY2012-FY2014. Amends the Rules of the House of Representatives to require committee reports to include a domestic energy impact statement prepared by the Comptroller General.
Law· HRH.R. 6532 (110th)enacted
United States · United States Congress · 17 July 2008
Amends the Internal Revenue Code to transfer from the Treasury $8.017 billion to the Highway Trust Fund.
Resolution· HRESH.Res. 1354 (110th)referred
United States · United States Congress · 17 July 2008
Amends Rule XXI (Restrictions on Certain Bills) of the Rules of the House of Representatives to declare that during consideration in the Committee of the Whole of a bill making appropriations for the Department of the Treasury for any fiscal year, before consideration of any other amendment, it shall be in order to consider an amendment only proposing to bar the automatic annual cost-of-living pay adjustment of Members of Congress that would otherwise take effect in such fiscal year. Declares that, during consideration of legislation between the two chambers making or continuing appropriations to the end of a fiscal year that includes appropriations for such Department for that fiscal year, it shall not be in order to consider such measure unless: (1) it includes a provision to bar such pay adjustment; or (2) the rule providing for its consideration allows a vote proposing such bar.
Report· HearingS.Hrg.110published
United States · United States Senate · 16 July 2008
Bill· SS. 3277 (110th)referred
United States · United States Congress · 16 July 2008
Children's Budget Act - Requires the President's annual budget to Congress to include a detailed, separate analysis for the prior fiscal year, the current fiscal year, the fiscal year for which the budget is submitted, and the ensuing fiscal year identifying the amounts of gross and net appropriations or obligational authority and outlays directed to children and children's programs within the United States and territories.
Bill· SS. 3270 (110th)open
United States · United States Congress · 16 July 2008
National Aeronautics and Space Administration Authorization Act of 2008 - Authorizes appropriations to the National Aeronautics and Space Administration (NASA) for FY2009 for: (1) science; (2) aeronautics; (3) exploration; (4) education; (5) space operations; (6) cross-agency support programs; and (7) the inspector general. Authorizes additional appropriations to accelerate the initial operational capability of a U.S.-owned human spacecraft capability. Affirms support for the broad goals of U.S. space exploration policy, utilization of lunar exploration, activity related to Mars exploration, and international participation and cooperation (as well as commercial involvement in exploration). Revises requirements for a compliance report on replacement of the Space Shuttle Orbiter. Limits authority of the NASA Administrator to retire the Space Shuttle and requires a report on recertification of continued flightworthiness through FY2015. Expresses the sense of Congress concerning contributions of the commercial space sector. Requires, with respect to the Commercial Orbital Transportation Services (COTS) project: (1) an assessment of the effects of increased funding under this Act upon development of project capabilities; and (2) a competition for completion of the COTS crewed vehicle demonstration project by the end of FY2011, or as soon thereafter as is practicable. Requires the Administrator to take certain measures in anticipation of retirement of the Space Shuttle fleet. Requires a report on a plan to support the operations of the International Space Station (ISS) beyond FY2015 for a period of not less than five years. Requires the Administrator to report a plan for continuing the activities described in the operation plan of the ISS National Laboratory submitted to Congress in May 2007 and a budget plan that reflects the anticipated use of such activities and the amount projected to be required for FY2010-FY2020 to accomplish the objectives of such activities. Requires establishment of an International Space Station Utilization Advisory Committee and development of an implementation plan for a structure for management of national laboratory research. Establishes in the Treasury an International Space Station Research Fund. Requires the planning and carrying out of an additional Shuttle mission for the scientific utilization of the U.S. portion of the ISS as a National Laboratory by the delivery of launch-ready scientific payloads, such as the alpha magnetic spectrometer, as soon as the assembly of the ISS is completed. Expresses the sense of Congress concerning use of the Space Life Sciences Laboratory at Kennedy Space Center as an asset in ISS National Laboratory capability. Reaffirms support for well-balanced scientific research support by NASA and for nanotechnology research and development and application. Expresses the sense of Congress concerning emphasis on fundamental and basic research and the transition to application development and concerning use by NASA's nanotechnology policy for ongoing research and development in green nanoscience and nanomanufacturing. Expresses the sense of Congress concerning aeronautics research and the impact of sonic booms. Requires research initiatives on certain environmental goals, the fundamental aeronautics research program, sonic booms, aviation safety, and climate change. Requires research and development activities performed by the Aeronautics Research Mission Directorate with the primary objective of assisting in the development of a flight project in another Mission Directorate of the Agency to be funded by the Mission Directorate seeking assistance. Requires the Administrator to award grants to institutions of higher education to establish one or more Centers for Research on Aviation Training under cooperative agreements with appropriate NASA Centers. Revises NASA enhanced-use lease policies. Requires establishment of an interagency commission to study the establishment of a space launch range and facilities dedicated to commercial space missions. Expresses the sense of Congress concerning appointment by the President of members to the National Space Council in accordance with the National Aeronautics and Space Administration Authorization Act, Fiscal Year 1989. Requires the Administrator to review and report on NASA suborbital mission capabilities. Requires the Administrator to initiate discussions with appropriate representatives of other space-faring countries to determine an appropriate framework under which information intended to promote safe access into outer space, operations in outer space, and return from outer space to Earth free from physical or radio-frequency interference can be shared. Requires the Director of the Office of Science and Technology Policy to study the impact of current export control policies and implementation directives on national security, the U.S. aerospace industry, and the ability of federal agencies to carry out cooperative activities in science and technology and human space flight, including the impact on research carried out under the sponsorship of such agencies. States policies concerning the detection of near-Earth objects and responses to threats posed by them. Requires development of a plan for utilizing the International Space Station in support of educational activities in the areas of science, technology, engineering, and mathematics. Requires establishment as a goal the funding of sounding-rockets, high-altitude balloon, suborbital flight, and small satellite payload opportunities directly linked to programs that provide significant hands-on training, learning, and research opportunities for students and instructors in higher education. Requires continuance of a program of unmanned aerial vehicle development and applications. Specifies funding for the Experimental Program to Stimulate Competitive Research and the National Space Grant College and Fellowship Program. Requires establishment of an Office of Program Analysis and Evaluation. Requires an inventory of natural methane stocks and fluxes in the Polar Region of the United States. Prohibits NASA from initiating or implementing a reduction-in-force of permanent, non-Senior Executive Service, civil servant employees. Limits the number of term positions. Expresses the sense of Congress concerning the dilution, distortion, suppression, or impeding of research or its dissemination and requires a Comptroller General study of such releases.