Taxation

Student Veteran ACE Act

United States · United States Congress · 11 July 2012

Student Veteran Academic Counseling Enhancement Act or Student Veteran ACE Act - Directs the Secretary of Veterans Affairs (Secretary) to make educational counseling available to students pursuing an approved program of education while using educational assistance provided through the Department of Veterans Affairs (VA). Requires the Secretary to: (1) assign one educational counselor per 100 of such students in a geographical area, and (2) provide adequate opportunities for such counseling to such students in remote areas. Requires a student who is a veteran to receive such counseling, unless the student specifically declines, while allowing non-veteran students to elect to receive such counseling. Outlines counselor responsibilities, including assistance with applications for such educational assistance, as well as academic counseling and transition assistance. Requires each student to attend at least one counseling session per quarter, semester, or term, unless such attendance would place an undue hardship on the student. Requires an annual report from the Secretary to the congressional veterans committees on such counseling. Directs the Secretary and the Secretary of Defense to provide individualized, one-on-one educational counseling to an individual considering pursuing a program of education with assistance furnished through the VA or the Department of Defense (DOD), unless such individual declines. Outlines counseling elements. Repeals the fiscal year funding limit ($6 million) for VA contract educational and vocational counseling. Requires the Secretary to establish a system to collect, process, and track complaints submitted by individuals enrolled in VA programs of education and reporting instances of fraud, waste, and abuse by the educational institutions with respect to benefits and services provided.

Working Families Tax Protection Act of 2012

United States · United States Congress · 11 July 2012

Working Families Tax Protection Act of 2012 - Extends through 2013 the terminating date for provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 relating to: (1) individual income tax rate reductions, (2) tax benefits related to children and adoption, (3) reduction of the marriage penalty, and (4) education assistance. Denies such extension to taxpayers whose income exceeds $500,000. Extends through 2013 the terminating date for provisions of the Jobs and Growth Tax Relief Reconciliation Act of 2003 relating to reductions in the tax rate for dividend and capital gain income. Denies such extension to taxpayers whose income is taxed at the maximum income tax rate. Amends the Internal Revenue Code to extend through 2013: (1) the increased American Opportunity tax credit, (2) the increase in the refundable portion of the child tax credit, and (3) the increased earned income tax credit percentage for three or more qualifying children.

America's Small Business Tax Relief Act of 2012

United States · United States Congress · 11 July 2012

America's Small Business Tax Relief Act of 2012 - Amends the Internal Revenue Code to make permanent: (1) the 100% exclusion from gross income of gain from the sale of certain small business stock, (2) carrybacks and alternative minimum tax rules relating to small business tax credits, (3) the reduction in the recognition period for the built-in gains from the sale of S corporation stock, (4) the increased limitation for the expensing of depreciable business assets, (5) the use of the percentage of completion accounting method for long-term contracts, (6) the increased tax deduction for business start-up expenditures, and (7) the allowance of a deduction for health insurance premiums in computing net earnings from self-employment income.

Middle Class Tax Cut Protection Act of 2012

United States · United States Congress · 11 July 2012

Middle Class Tax Cut Protection Act of 2012 - Extends through 2014: (1) the general terminating date of the Economic Growth and Tax Relief Reconciliation Act of 2001, and (2) the reduction in the tax rate for dividend and capital gain income enacted by the Jobs and Growth Tax Relief Reconciliation Act of 2003. Amends the Internal Revenue Code to extend through 2014: (1) the increased American Opportunity tax credit, (2) the increase in the refundable portion of the child tax credit, and (3) the increased earned income tax credit percentage for three or more qualifying children. Disqualifies taxpayers whose income exceeds $250,000 for such extended tax benefits.

Religious Freedom Tax Repeal Act of 2012

United States · United States Congress · 10 July 2012

Religious Freedom Tax Repeal Act of 2012 - Amends the Internal Revenue Code to exempt an employer opposed by reason of adherence to a religious belief or moral conviction from the tax penalty imposed for failure of a group health plan to cover required women's preventive care and screenings. Amends the Employee Retirement Income Security Act of 1974 (ERISA) to prohibit the Secretary of Labor from bringing an action against a plan to enforce any requirement to provide such coverage to which an employer is opposed by reason of adherence to a religious belief or moral conviction. Exempts group health plans from penalties under state and federal enforcement provisions of the Public Health Service Act for failure to meet such women's health requirements insofar as they concern coverage to which an employer is opposed on the basis of religious belief or moral conviction.

Bring Jobs Home Act

United States · United States Congress · 9 July 2012

Bring Jobs Home Act - Amends the Internal Revenue Code to: (1) grant business taxpayers a tax credit for up to 20% of insourcing expenses incurred for eliminating a business located outside the United States and  relocating it within the United States, and (2) deny a tax deduction for outsourcing expenses incurred in relocating a U.S. business outside the United States. Requires an increase in the taxpayer's employment of full-time employees in the United States in order to claim the tax credit for insourcing expenses.

TRUTH Act of 2012

United States · United States Congress · 9 July 2012

Total Repeal of the Unfair Taxes on Healthcare Act of 2012 or the TRUTH Act of 2012 - Amends the Internal Revenue Code, with respect to health care provisions added by the Patient Protection and Affordable Care Act (PPACA) and the Health Care and Education Reconciliation Act of 2010, to repeal: (1) the excise tax on the excess benefit from certain high cost employer-sponsored health coverage plans; (2) the excise tax on net investment income in the Medicare taxable base; (3) the prohibition against payments from health flexible spending arrangements, health savings accounts (HSAs), and Archer medical savings accounts (MSAs) for over-the-counter drugs; (4) the increased penalty on distributions from an HSA or Archer MSA not used for qualified medical expenses; (5) the limitation on annual salary reduction contributions by an employee to a health flexible spending arrangement under a cafeteria plan; (6) the increase in the income threshold for claiming an itemized deduction for medical expenses; (7) the excise tax on indoor tanning services; (8) the requirement that individuals maintain minimal essential health care coverage; and (9) the excise tax on medical devices. Repeals provisions of PPACA that require: (1) annual fees on branded prescription drug manufacturers and importers and on health insurance providers, and (2) a report by the Secretary of Veteran Affairs (VA) on the effect of fees assessed by such Act on the cost of medical care provided to veterans and on access by veterans to medical devices and branded prescription drugs.

TEACH Act of 2012

United States · United States Congress · 9 July 2012

Teacher Education for Autistic Children Act of 2012 or the TEACH Act of 2012 - Amends the Internal Revenue Code to allow a refundable income tax credit for up to $10,000 of the annual education expenses (e.g., tuition, books, student loan interest) incurred by individuals studying to become teachers of children or adults with an autism spectrum disorder. Terminates such credit after 2017.

Commuter Savings Act of 2012

United States · United States Congress · 29 June 2012

Commuter Savings Act of 2012 - Amends the Internal Revenue Code to extend through 2013 the equalization of the exclusion from gross income for employer-provided commuter transit and parking benefits. Reduces appropriations to the Prevention and Public Health Fund established by the Patient Protection and Affordable Care Act by the amount of the revenue estimated to be lost by this Act.

Small Business Contracting Opportunities Expansion Act of 2012

United States · United States Congress · 29 June 2012

Small Business Contracting Opportunities Expansion Act of 2012 - Amends the Small Business Act to raise from 23% to 26% the governmentwide prime contract award goal for participation by small business concerns and make the governmentwide subcontract participation award goal 40% for such businesses. Increases percentage goals for awards to qualified HUBZone [historically underutilized business zone] small businesses and small businesses owned and controlled by socially and economically disadvantaged individuals. Requires such latter procurement goals, as well as goals for small businesses owned and controlled by service-disabled veterans and by women (collectively, the targeted groups), as established annually by the head of each federal agency participating in federal procurement contracts, to: (1) be at least the average percentage of participation that occurred over the last three fiscal years, (2) be in the same format as the goals established by the President, (3) address both prime contract and subcontract awards, and (4) meet or exceed the government-wide goals for each small business category. Requires each agency head to: (1) consult with the Small Business Administration (SBA) Administrator in establishing agency goals, and (2) develop a plan for achieving agency goals. Prohibits the carrying out or establishing of any SBA pilot program if the Administrator does not issue a required annual report which compiles and analyzes each agency's performance with respect to procurement contract participation by small businesses. Requires the Comptroller General to study, and report to Congress on: (1) improving internal processes of federal procurement contracting agencies and increasing outreach to those groups that make up the small business categories, (2) legislative actions to improve participation in contracting by such groups, and (3) the feasibility of creating a governmentwide contract participation goal for small businesses owned and controlled by veterans. Increases, as of FY2017, the governmentwide small business participation goal as well as the goals for targeted groups.

SHUT Act of 2012

United States · United States Congress · 29 June 2012

Stop Handouts to Unauthorized Taxpayers Act of 2012 or the SHUT Act of 2012 - Amends the Internal Revenue Code to deny the refundable portion of the child tax credit to individuals unless they include their social security number on their tax return or otherwise demonstrate that they are authorized to be employed in the United States. Prohibits the Secretary of the Treasury or any delegate of the Secretary employed by the Department of the Treasury from issuing an individual taxpayer identification number unless supporting documentary evidence is submitted.

Temporary Surface Transportation Extension Act of 2012

United States · United States Congress · 29 June 2012

Temporary Surface Transportation Extension Act of 2012 - Directs the Secretary of Transportation (DOT) to reduce the amount apportioned for a surface transportation program, project, or activity for FY2012 by amounts apportioned or allocated under the Surface Transportation Extension Act of 2012 for the period from October 1, 2011, through June 30, 2012. Prescribes a special rule to provide that the amendments made by this Act shall cease to be effective upon enactment of the Moving Ahead for Progress in the 21st Century Act (MAP-21). Amends the Surface Transportation Extension Act of 2011, Part II to continue through July 6, 2012, and authorizes appropriations through that date for, specified federal-aid highway programs under the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU), the SAFETEA-LU Technical Corrections Act of 2008, the Intermodal Surface Transportation Efficiency Act of 1991 (ISTEA), and the Transportation Equity Act for the 21st Century. Includes among extended funds those for: (1) the surface transportation research, development, and deployment program; (2) training and education; (3) the Bureau of Transportation Statistics; (4) university transportation research; and (5) intelligent transportation systems (ITS) research. Subjects funding for such programs generally to the same manner of distribution, administration, limitation, and availability for obligation, however, at 280/366 of the total amount, as funds authorized to be appropriated for such programs and activities out of the Highway Trust Fund (HTF) for FY2011. Subjects contract authority, however, between October 1, 2011, and July 6, 2012, for such programs to a specified pro rata limitation on obligations included in any Act making appropriations for FY2012 or a portion of that fiscal year. Waives this obligation limitation, though, for emergency relief and for the equity bonus program. Extends the allocation of certain transportation program funds to: (1) states for specific programs, including the Interstate and National Highway System program, the Congestion Mitigation and Air Quality Improvement program, the highway safety improvement program, the Surface Transportation program, and the Highway Bridge program; and (2) the territories and Puerto Rico. Prohibits use of program funds for a high-speed MAGLEV system between Las Vegas, Nevada, and Anaheim, California. Authorizes appropriations from the HTF (other than the Mass Transit Account) for administrative expenses of the federal-aid highway program for the period from October 1, 2011, through July 6, 2012. Terminates the surface transportation project delivery pilot program on September 30, 2012. Amends SAFETEA-LU to extend, from October 1, 2011, through July 6, 2012, the authorization of appropriations for specified National Highway Traffic Safety Administration (NHTSA) safety programs (including NHTSA administrative expenses) and Federal Motor Carrier Safety Administration (FMCSA) programs. Extends for the same period the funding for hazardous materials (hazmat) research projects. Amends the Dingell-Johnson Sport Fish Restoration Act to continue, from October 1, 2011, through July 6, 2012, the authorized distribution of funds under such Act for coastal wetlands, recreational boating safety, projects under the Clean Vessel Act of 19921, boating infrastructure projects, and the National Outreach and Communications Program. Extends the set-aside for administrative expenses for carrying out such projects. Extends, from October 1, 2011, through July 6, 2012, the allocation of capital investment grant funds for federal transit programs, including the metropolitan planning program and the state planning and research program. Extends the special rule authority of the Secretary to award urbanized area formula grants to finance the operating cost of equipment and facilities for use in public transportation in an urbanized area with a population of at least 200,000. Allocates, from October 1, 2011, through July 6, 2012, certain amounts for formula and bus grants and capital investment grants for: (1) certain new fixed guideway capital projects; (2) new fixed guideway ferry systems and extension projects in Alaska and Hawaii; (3) payments to the Denali Commission for docks, waterfront development projects, and related transportation infrastructure; (4) ferry boats or ferry terminal facilities; (5) a set-aside for the national fuel cell bus technology development program; (6) projects in nonurbanized areas; (7) intermodal terminal projects; and (8) bus testing. Extends the apportionment of nonurbanized area formula grants for public transportation on Indian reservations. Extends, from October 1, 2011, through July 6, 2012, the apportionment of capital investment grant funds for certain fixed guideway modernization projects. Extends for that same period the authorization appropriations from the HTF Mass Transit Account for: (1) formula and bus grant projects, (2) capital investment grants, (3) transit research, and (4) administration expenses. Extends, from October 1, 2011, through July 6, 2012, certain SAFETEA-LU programs, including: (1) the contracted paratransit pilot program, (2) the public-private partnership pilot program, (3) project authorizations for final design and construction and preliminary engineering of specified fixed guideway projects, and (4) the elderly individuals and individuals with disabilities pilot program. Extends certain allocations for national research and technology programs. Amends the Internal Revenue Code to extend through July 6, 2012, authority for expenditures from the: (1) HTF Highway and Mass Transit accounts, (2) Sport Fish Restoration and Boating Trust Fund, and (3) Leaking Underground Storage Tank Trust Fund. Extends through July 6, 2012, excise taxes on: (1) fuel used by certain buses, (2) certain alcohol fuels, (3) gasoline (other than aviation gasoline) and diesel fuel or kerosene, (4) certain heavy trucks and trailers, and (5) tires. Extends the Leaking Underground Storage Tank Trust Fund tax. Extends through July 6, 2012, the exemptions from excise taxes on: (1) certain sales, and (2) motor vehicles used by a state and local government. Extends the transfer of: (1) certain highway excise taxes to the HTF, and (2) motorboat fuel taxes from the HTF into the land and water conservation fund. Authorizes the Secretary of Education to delay the origination and disbursement of Direct Stafford loans to undergraduate students under the Higher Education Act of 1965 until enactment of MAP-21, except that the Secretary may only delay the origination and disbursement until July 6, 2012.

Proposing an amendment to the Constitution of the United States relative to construing provisions of law as having been enacted pursuant to the power of Congress to lay and collect taxes.

United States · United States Congress · 29 June 2012

Constitutional Amendment - Prohibits any provision of law from being construed as having been made in execution of the power of Congress to lay and collect taxes unless such provision is explicitly designated by Congress as a tax.

Taxpayer Bill of Rights Act of 2012

United States · United States Congress · 28 June 2012

Taxpayer Bill of Rights Act of 2012 - Amends the Internal Revenue Code to require the Secretary of the Treasury, in consultation with the National Taxpayer Advocate, to publish a summary statement of taxpayer rights and obligations. Authorizes the Secretary to make grants to develop, expand, or continue volunteer income tax assistance programs to assist low-income taxpayers. Allows tax preparation program grant recipients to use grant funds to provide services related to financial literacy, asset development, and the establishment of savings accounts. Increases the grant funding for low-income taxpayer clinics. Requires the Secretary to: (1) prescribe regulations for the regulation of tax return preparers not otherwise regulated and to regulate the conduct of enrolled agents in their practice before the Internal Revenue Service (IRS); (2) require the annual registration of refund delivery product facilitators; and (3) furnish to the public the identity of any person who is an enrolled agent, attorney, or certified public accountant on file with the IRS, who is a tax return preparer, or who is registered as a refund delivery product facilitator. Applies the penalty for understatements of taxpayer liability by tax return preparers to tax submissions other than tax returns or claims for refunds. Prohibits the Secretary from filing a notice of lien with respect to any taxpayer unless: (1) the lien attaches to distrainable property, (2) the Secretary determines that the benefit to the government of filing outweighs the harm to the taxpayer and that the filing will not jeopardize the taxpayer's ability to comply with the internal revenue laws and to continue to secure funding to maintain business operations, (3) the Secretary notifies the taxpayer that the Secretary has determined to file such notice, and (4) the taxpayer is afforded an opportunity to appeal that determination. Requires the Secretary to consider specified factors in making such determination, including the amount due, the value of the taxpayer's equity in or rights to property, the taxpayer's compliance history, and the effect of the lien filing on the taxpayer's ability to obtain financing, generate future income, and pay current and future tax liabilities. Prohibits persons licensed to practice before the Department of the Treasury from directly or indirectly offering or providing audit insurance. Authorizes the National Taxpayer Advocate to issue Taxpayer Advocate directives for granting relief to taxpayers. Expresses the sense of Congress that the IRS should take specified steps within two years to improve service to taxpayers. Authorizes the Secretary to: (1) award demonstration project grants to provide accounts in federally insured depository institutions to taxpayers who do not currently have an account with a financial institution; (2) study the feasibility of, and establish a pilot program on, delivering tax refunds on debit cards or other electronic means for taxpayers who do not have access to financial accounts or institutions; (3) identify legislative and administrative changes that would enable the IRS to receive and process information reporting documents before it processes tax returns; and (4) assess the effectiveness of collection alternatives, especially offers in compromise, on long-term tax compliance. Requires de novo review in U.S. Tax Court of any determination by the IRS with respect to a claim for equitable innocent spouse relief.

Expanding Industrial Energy and Water Efficiency Incentives Act of 2012

United States · United States Congress · 28 June 2012

Expanding Industrial Energy and Water Efficiency Incentives Act of 2012 - Amends the Internal Revenue Code to: (1) increase megawatt and horsepower capacity limitations for the combined heat and power system property energy tax credit; (2) allow new tax credits to improve advanced motor system energy efficiency, to replace chlorofluorocarbon (CFC) refrigerant chillers, and for investment in any qualifying efficient industrial process water use project; and (3) allow an energy tax credit for investment in biomass heating property.

Taxpayer Bill of Rights Act of 2012

United States · United States Congress · 28 June 2012

Taxpayer Bill of Rights Act of 2012 - Amends the Internal Revenue Code to require the Secretary of the Treasury, in consultation with the National Taxpayer Advocate, to publish a summary statement of taxpayer rights and obligations. Authorizes the Secretary to make grants to develop, expand, or continue volunteer income tax assistance programs to assist low-income taxpayers. Allows tax preparation program grant recipients to use grant funds to provide services related to financial literacy, asset development, and the establishment of savings accounts. Increases the grant funding for low-income taxpayer clinics. Requires the Secretary to: (1) prescribe regulations for the regulation of tax return preparers not otherwise regulated and to regulate the conduct of enrolled agents in their practice before the Internal Revenue Service (IRS); (2) require the annual registration of refund delivery product facilitators; and (3) furnish to the public the identity of any person who is an enrolled agent, attorney, or certified public accountant on file with the IRS, who is a tax return preparer, or who is registered as a refund delivery product facilitator. Applies the penalty for understatements of taxpayer liability by tax return preparers to tax submissions other than tax returns or claims for refunds. Prohibits the Secretary from filing a notice of lien with respect to any taxpayer unless: (1) the lien attaches to distrainable property, (2) the Secretary determines that the benefit to the government of filing outweighs the harm to the taxpayer and that the filing will not jeopardize the taxpayer's ability to comply with the internal revenue laws and to continue to secure funding to maintain business operations, (3) the Secretary notifies the taxpayer that the Secretary has determined to file such notice, and (4) the taxpayer is afforded an opportunity to appeal that determination. Requires the Secretary to consider specified factors in making such determination, including the amount due, the value of the taxpayer's equity in or rights to property, the taxpayer's compliance history, and the effect of the lien filing on the taxpayer's ability to obtain financing, generate future income, and pay current and future tax liabilities. Prohibits persons licensed to practice before the Department of the Treasury from directly or indirectly offering or providing audit insurance. Authorizes the National Taxpayer Advocate to issue Taxpayer Advocate directives for granting relief to taxpayers. Expresses the sense of Congress that the IRS should take specified steps within two years to improve service to taxpayers. Authorizes the Secretary to: (1) award demonstration project grants to provide accounts in federally insured depository institutions to taxpayers who do not currently have an account with a financial institution; (2) study the feasibility of, and establish a pilot program on, delivering tax refunds on debit cards or other electronic means for taxpayers who do not have access to financial accounts or institutions; (3) identify legislative and administrative changes that would enable the IRS to receive and process information reporting documents before it processes tax returns; and (4) assess the effectiveness of collection alternatives, especially offers in compromise, on long-term tax compliance. Requires de novo review in U.S. Tax Court of any determination by the IRS with respect to a claim for equitable innocent spouse relief.

Temporary Surface Transportation Extension Act of 2012

United States · United States Congress · 28 June 2012

Temporary Surface Transportation Extension Act of 2012 - Directs the Secretary of Transportation (DOT) to reduce the amount apportioned for a surface transportation program, project, or activity for FY2012 by amounts apportioned or allocated under the Surface Transportation Extension Act of 2012 for the period from October 1, 2011, through June 30, 2012. Prescribes a special rule to provide that the amendments made by this Act shall cease to be effective upon enactment of the Moving Ahead for Progress in the 21st Century Act (MAP-21). Amends the Surface Transportation Extension Act of 2011, Part II to continue through July 15, 2012, and authorizes appropriations through that date for, specified federal-aid highway programs under the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU), the SAFETEA-LU Technical Corrections Act of 2008, the Intermodal Surface Transportation Efficiency Act of 1991 (ISTEA), and the Transportation Equity Act for the 21st Century. Includes among extended funds those for: (1) the surface transportation research, development, and deployment program; (2) training and education; (3) the Bureau of Transportation Statistics; (4) university transportation research; and (5) intelligent transportation systems (ITS) research. Subjects funding for such programs generally to the same manner of distribution, administration, limitation, and availability for obligation, however, at 289/366 of the total amount, as funds authorized to be appropriated for such programs and activities out of the Highway Trust Fund (HTF) for FY2011. Subjects contract authority, however, between October 1, 2011, and July 15, 2012, for such programs to a specified pro rata limitation on obligations included in any Act making appropriations for FY2012 or a portion of that fiscal year. Waives this obligation limitation, though, for emergency relief and for the equity bonus program. Extends the allocation of certain transportation program funds to: (1) states for specific programs, including the Interstate and National Highway System program, the Congestion Mitigation and Air Quality Improvement program, the highway safety improvement program, the Surface Transportation program, and the Highway Bridge program; and (2) the territories and Puerto Rico. Prohibits use of program funds for a high-speed MAGLEV system between Las Vegas, Nevada, and Anaheim, California. Authorizes appropriations from the HTF (other than the Mass Transit Account) for administrative expenses of the federal-aid highway program for the period from October 1, 2011, through July 15, 2012. Terminates the surface transportation project delivery pilot program on September 30, 2012. Amends SAFETEA-LU to extend, from October 1, 2011, through July 15, 2012, the authorization of appropriations for specified National Highway Traffic Safety Administration (NHTSA) safety programs (including NHTSA administrative expenses) and Federal Motor Carrier Safety Administration (FMCSA) programs. Extends for the same period the funding for hazardous materials (hazmat) research projects. Amends the Dingell-Johnson Sport Fish Restoration Act to continue, from October 1, 2011, through July 15, 2012, the authorized distribution of funds under such Act for coastal wetlands, recreational boating safety, projects under the Clean Vessel Act of 19921, boating infrastructure projects, and the National Outreach and Communications Program. Extends the set-aside for administrative expenses for carrying out such projects. Extends, from October 1, 2011, through July 15, 2012, the allocation of capital investment grant funds for federal transit programs, including the metropolitan planning program and the state planning and research program. Extends the special rule authority of the Secretary to award urbanized area formula grants to finance the operating cost of equipment and facilities for use in public transportation in an urbanized area with a population of at least 200,000. Allocates, from October 1, 2011, through July 15, 2012, certain amounts for formula and bus grants and capital investment grants for: (1) certain new fixed guideway capital projects; (2) new fixed guideway ferry systems and extension projects in Alaska and Hawaii; (3) payments to the Denali Commission for docks, waterfront development projects, and related transportation infrastructure; (4) ferry boats or ferry terminal facilities; (5) a set-aside for the national fuel cell bus technology development program; (6) projects in nonurbanized areas; (7) intermodal terminal projects; and (8) bus testing. Extends the apportionment of nonurbanized area formula grants for public transportation on Indian reservations. Extends, from October 1, 2011, through July 15, 2012, the apportionment of capital investment grant funds for certain fixed guideway modernization projects. Extends for that same period the authorization appropriations from the HTF Mass Transit Account for: (1) formula and bus grant projects, (2) capital investment grants, (3) transit research, and (4) administration expenses. Extends, from October 1, 2011, through July 15, 2012, certain SAFETEA-LU programs, including: (1) the contracted paratransit pilot program, (2) the public-private partnership pilot program, (3) project authorizations for final design and construction and preliminary engineering of specified fixed guideway projects, and (4) the elderly individuals and individuals with disabilities pilot program. Extends certain allocations for national research and technology programs.

Temporary Surface Transportation Extension Act of 2012

United States · United States Congress · 28 June 2012

Temporary Surface Transportation Extension Act of 2012 - Directs the Secretary of Transportation (DOT) to reduce the amount apportioned for a surface transportation program, project, or activity for FY2012 by amounts apportioned or allocated under the Surface Transportation Extension Act of 2012 for the period from October 1, 2011, through June 30, 2012. Prescribes a special rule to provide that the amendments made by this Act shall cease to be effective upon enactment of the Moving Ahead for Progress in the 21st Century Act (MAP-21). Amends the Surface Transportation Extension Act of 2011, Part II to continue through July 15, 2012, and authorizes appropriations through that date for, specified federal-aid highway programs under the Safe, Accountable, Flexible, Efficient Transportation Equity Act: A Legacy for Users (SAFETEA-LU), the SAFETEA-LU Technical Corrections Act of 2008, the Intermodal Surface Transportation Efficiency Act of 1991 (ISTEA), and the Transportation Equity Act for the 21st Century. Includes among extended funds those for: (1) the surface transportation research, development, and deployment program; (2) training and education; (3) the Bureau of Transportation Statistics; (4) university transportation research; and (5) intelligent transportation systems (ITS) research. Subjects funding for such programs generally to the same manner of distribution, administration, limitation, and availability for obligation, however, at 289/366 of the total amount, as funds authorized to be appropriated for such programs and activities out of the Highway Trust Fund (HTF) for FY2011. Subjects contract authority, however, between October 1, 2011, and July 15, 2012, for such programs to a specified pro rata limitation on obligations included in any Act making appropriations for FY2012 or a portion of that fiscal year. Waives this obligation limitation, though, for emergency relief and for the equity bonus program. Extends the allocation of certain transportation program funds to: (1) states for specific programs, including the Interstate and National Highway System program, the Congestion Mitigation and Air Quality Improvement program, the highway safety improvement program, the Surface Transportation program, and the Highway Bridge program; and (2) the territories and Puerto Rico. Prohibits use of program funds for a high-speed MAGLEV system between Las Vegas, Nevada, and Anaheim, California. Authorizes appropriations from the HTF (other than the Mass Transit Account) for administrative expenses of the federal-aid highway program for the period from October 1, 2011, through July 15, 2012. Terminates the surface transportation project delivery pilot program on September 30, 2012. Amends SAFETEA-LU to extend, from October 1, 2011, through July 15, 2012, the authorization of appropriations for specified National Highway Traffic Safety Administration (NHTSA) safety programs (including NHTSA administrative expenses) and Federal Motor Carrier Safety Administration (FMCSA) programs. Extends for the same period the funding for hazardous materials (hazmat) research projects. Amends the Dingell-Johnson Sport Fish Restoration Act to continue, from October 1, 2011, through July 15, 2012, the authorized distribution of funds under such Act for coastal wetlands, recreational boating safety, projects under the Clean Vessel Act of 19921, boating infrastructure projects, and the National Outreach and Communications Program. Extends the set-aside for administrative expenses for carrying out such projects. Extends, from October 1, 2011, through July 15, 2012, the allocation of capital investment grant funds for federal transit programs, including the metropolitan planning program and the state planning and research program. Extends the special rule authority of the Secretary to award urbanized area formula grants to finance the operating cost of equipment and facilities for use in public transportation in an urbanized area with a population of at least 200,000. Allocates, from October 1, 2011, through July 15, 2012, certain amounts for formula and bus grants and capital investment grants for: (1) certain new fixed guideway capital projects; (2) new fixed guideway ferry systems and extension projects in Alaska and Hawaii; (3) payments to the Denali Commission for docks, waterfront development projects, and related transportation infrastructure; (4) ferry boats or ferry terminal facilities; (5) a set-aside for the national fuel cell bus technology development program; (6) projects in nonurbanized areas; (7) intermodal terminal projects; and (8) bus testing. Extends the apportionment of nonurbanized area formula grants for public transportation on Indian reservations. Extends, from October 1, 2011, through July 15, 2012, the apportionment of capital investment grant funds for certain fixed guideway modernization projects. Extends for that same period the authorization appropriations from the HTF Mass Transit Account for: (1) formula and bus grant projects, (2) capital investment grants, (3) transit research, and (4) administration expenses. Extends, from October 1, 2011, through July 15, 2012, certain SAFETEA-LU programs, including: (1) the contracted paratransit pilot program, (2) the public-private partnership pilot program, (3) project authorizations for final design and construction and preliminary engineering of specified fixed guideway projects, and (4) the elderly individuals and individuals with disabilities pilot program. Extends certain allocations for national research and technology programs. Amends the Internal Revenue Code to extend through July 15, 2012, authority for expenditures from the: (1) HTF Highway and Mass Transit accounts, (2) Sport Fish Restoration and Boating Trust Fund, and (3) Leaking Underground Storage Tank Trust Fund. Extends through July 15, 2012, excise taxes on: (1) fuel used by certain buses, (2) certain alcohol fuels, (3) gasoline (other than aviation gasoline) and diesel fuel or kerosene, (4) certain heavy trucks and trailers, and (5) tires. Extends the Leaking Underground Storage Tank Trust Fund tax. Extends through July 15, 2012, the exemptions from excise taxes on: (1) certain sales, and (2) motor vehicles used by a state and local government. Extends the transfer of: (1) certain highway excise taxes to the HTF, and (2) motorboat fuel taxes from the HTF into the land and water conservation fund.

To amend the Internal Revenue Code of 1986 to extend the energy efficient appliance credit.

United States · United States Congress · 28 June 2012

Amends the Internal Revenue Code, with respect to the tax credit for energy efficient appliances, to extend such credit for certain dishwashers, clothes washes, and refrigerators manufactured in calendar years 2012 and 2013.

Healthcare Tax Relief and Mandate Repeal Act

United States · United States Congress · 28 June 2012

Healthcare Tax Relief and Mandate Repeal Act - Amends the Internal Revenue Code to: (1) terminate the requirement, added by the Patient Protection and Affordable Care Act (PPACA), that individuals maintain minimum essential health insurance coverage for themselves and dependents; and (2) repeal provisions added by PPACA requiring certain employers who have a workforce of 50 or more full-time employees to provide health insurance coverage for their employees.

Providing for consideration of the bill (H.R. 5856) making appropriations for the Department of Defense for the fiscal year ending September 30, 2013, and for other purposes; providing for consideration of the bill (H.R. 6020) making appropriations for financial services and general government for the fiscal year ending September 30, 2013, and for other purposes; and providing for consideration of the conference report to accompany the bill (H.R. 4348) to provide an extension of Federal-aid highway, highway safety, motor carrier safety, transit, and other programs funded out of the Highway Trust Fund pending enactment of a multiyear law reauthorizing such programs, and for other purposes.

United States · United States Congress · 28 June 2012

Sets forth the rule for consideration of the bill (H.R. 5856) making appropriations for the Department of Defense for the fiscal year ending September 30, 2013, and for other purposes; providing for consideration of the bill (H.R. 6020) making appropriations for financial services and general government for the fiscal year ending September 30, 2013, and for other purposes; and providing for consideration of the conference report to accompany the bill (H.R. 4348) to provide an extension of Federal-aid highway, highway safety, motor carrier safety, transit, and other programs funded out of the Highway Trust Fund pending enactment of a multiyear law reauthorizing such programs.

SEMIANNUAL COMMITTEE ACTIVITY REPORT AND FOREIGN RELATIONS AUTHORIZATION ACT, FISCAL YEAR 2013

United States · United States House of Representatives · 27 June 2012

Zero Tolerance for Veterans Homelessness Act of 2012

United States · United States Congress · 27 June 2012

Zero Tolerance for Veterans Homelessness Act of 2012 - Allows grants made by the Secretary of Veterans Affairs (VA) for homeless veterans' comprehensive services programs (outreach, rehabilitation, vocational counseling, and transitional housing assistance) to be used for the construction of new facilities. Prohibits the Secretary from denying applications for such grants solely on the basis that the grant entity proposes to use funding from other private or public sources, as long as such entity demonstrates that a private nonprofit organization will provide project oversight and site control. Requires the Secretary to: (1) study matters relating to the method used to make per diem payments to grant recipients, (2) develop more effective and efficient procedures for fiscal control and fund accounting by grant recipients, and (3) develop a more effective and efficient method for adequately reimbursing grant recipients for services furnished to homeless veterans. Amends the Department of Housing and Urban Development Act to establish in the Department of Housing and Development (HUD) a Special Assistant for Veterans Affairs. Directs the Secretary to submit to Congress a comprehensive plan to end homelessness among veterans. Requires the plan to include consideration of the circumstances and requirements unique to veterans located in rural areas.

21st Century Trade Agreements and Market Access Act

United States · United States Congress · 27 June 2012

21st Century Trade Agreements and Market Access Act - Directs the President to report to Congress on foreign countries before the United States initiates trade agreement negotiations. Requires such report to: (1) assess whether the foreign country has a democratic form of government, adopted core labor rights, respects fundamental human rights and religious freedoms, complies with environmental laws, and enforces intellectual rights under the Agreement on Trade-Related Aspects of Intellectual Property Rights (TRIPS); (2) assess whether the foreign country's government or any persons in such country transfer sensitive technology or products or provide services to other countries in a manner that poses a threat to U.S. national security; and (3) certify that the foreign country has not engaged in the unfair manipulation of the rate of exchange between its currency and the U.S. dollar in the 10-year period prior to such report. Directs the U.S. International Trade Commission (USITC), also before initiation of trade agreement negotiations, to report to the U.S. Trade Representative (USTR), the Secretary of Commerce, and Congress on market access opportunities and challenges arising from a prospective trade agreement if it will involve the modification of duties on imported products. Requires such report to: (1) assess tariff and nontariff barriers, policies, and practices of the government of the foreign country with respect to U.S. exports having the same physical characteristics and uses as the imported product for which a duty will be modified; (2) assess expected opportunities for U.S. exports to that foreign country if such tariff and nontariff barriers, policies, and practices are eliminated; and (3) estimate the foreign country's per capita and median income and population. Directs the USTR, after a trade agreement enters into force, to report annually to Congress on each foreign country party to it on: (1) market access commitments made by the foreign country under the trade agreement; (2) any commitments undermined by discriminatory measures imposed by the foreign country; (3) those commitments likely to have the most significant potential to increase U.S. economic growth or to have a negative impact on the creation of U.S. jobs, wages, and productivity; and (4) actions taken by the foreign country to comply with market access commitments. Expresses the sense of Congress with respect to legislation providing for expedited procedures for consideration of bills to implement trade agreements. Requires implementing bills of new trade agreements between the United States and a foreign country to include certain standards with respect to: (1) labor, (2) environment and public safety, (3) food and product health and safety, (4) services, (5) investment, (6) government procurement, (7) intellectual property, (8) agriculture, (9) trade remedies and safeguards, (10) state-owned enterprises, (11) dispute resolution and enforcement; and (12) technical assistance. Amends the Export Enhancement Act of 1988 to revise the duties of the Trade Promotion Coordinating Committee (TPCC). Requires the TPCC to: (1) make a recommendation for the annual unified federal trade promotion budget; and (2) review the proposed fiscal year budget of each federal agency with responsibility for export promotion or export financing activities before it is submitted to the Office of Management and Budget (OMB) and the President. Requires the governmentwide strategic plan to: (1) identify countries with which the United States could negotiate trade agreements to increase U.S. exports, (2) identify areas in which the TPCC can maximize existing partnerships with agencies by granting the TPCC the ability to partner with other agency partners without requiring an additional memorandum of understanding, (3) propose means to improve educational outreach to small- and medium-sized businesses with respect to the resources available through the TPCC and its member agencies, and (4) clearly describe the role of each TPCC member agency and its responsibility for export promotion and export financing. Requires the TPCC to coordinate with TPCC member agencies to publish export promotion and export financing information on the Export.gov website. Requires the Secretary of Commerce to: (1) conduct at least once every five years a global assessment of overseas markets to identify those with the greatest potential for increasing U.S. exports, and (2) redeploy U.S. and Foreign Commercial Service personnel and other resources on the basis of that assessment. Amends the Foreign Service Act of 1980 to require each chief of mission to a foreign country to develop a plan for effective diplomacy to remove or reduce obstacles to exports of U.S. goods and services.

Continued Free Association with Palau Act of 2012

United States · United States Congress · 27 June 2012

Continued Free Association with Palau Act of 2012 - Approves, with specified exceptions, the agreement and appendices signed by the United States and the Republic of Palau on September 3, 2010, in connection with the Compact of Free Association between the United States and Palau. Extends funding for: (1) infrastructure maintenance and projects, (2) the Fiscal Consolidation Fund (at a reduced level for FY2012), and (3) specified federal entities. Assents to specified amendments to the Compact subsidiary agreements. Authorizes appropriations to the Department of the Interior for postal services related to Palau, the Federated States of Micronesia, and the Marshall Islands. States that Congress finds that Palau is eligible for certain U.S. domestic programs. Prohibits specified funds from being used for: (1) assistance to China or Argentina, (2) the development innovation ventures program, and (3) contributions to the United Nations Educational, Scientific and Cultural Organization (UNESCO).

Senior Executive Service Reform Act of 2012

United States · United States Congress · 27 June 2012

Senior Executive Service Reform Act of 2012 - Amends provisions of federal law relating to the Senior Executive Service (SES) to: (1) reduce from 25% to 15% the number of SES positions at the start of each fiscal year that may be filled by noncareer appointees; (2) require the head of each federal agency to create a position of assistant secretary for administration or management and appoint a career SES employee to fill such position; and (3) require agency heads to appoint career SES employees to positions with direct responsibility for agency-wide functions in acquisition, information technology, and human resources. Requires each federal agency to: (1) evaluate any SES position that becomes vacant to determine the skills and qualifications necessary for the position, (2) ensure that vacant positions are open for a reasonable period of time and that application requirements are streamlined, (3) ensure that applicants for a vacant position receive timely notification of the status of their application, and (4) take steps to strengthen candidate development programs to prepare aspiring leaders for the SES. Prohibits the use of quotas or forced distribution of ratings for performance appraisals. Provides for annual pay adjustments for senior executives and other senior employees rated at the fully successful level or higher. Includes executive performance awards and bonuses in basic pay for purposes of calculating retirement annuities. Requires a written explanation for an SES performance rating if such rating is lowered from the initial recommendation. Requires: (1) the Director of the Office of Personnel Management (OPM) to establish a Senior Executive Service Resource Office in OPM to improve the efficiency, effectiveness, and productivity of the SES and its hiring process, advance its professionalism, and promote diversity; (2) senior executives appointed to the SES to create an executive development plan that includes continuing development, training, and mentoring goals; and (3) agency heads to oversee the establishment of an onboarding program to provide new SES appointees an overview of their role and responsibilities, the agency's mission, priorities, and strategic plan, and SES rules and regulations. Allows agencies to establish a rotation program for career SES appointees. Requires each federal agency to: (1) incorporate in its executive performance plans an objective for holding executives accountable for addressing employee satisfaction; and (2) submit a plan to OPM to enhance and maximize opportunities in SES for the advancement and appointment of minorities, women, and individuals with disabilities.

Wind Powering American Jobs Act of 2012

United States · United States Congress · 27 June 2012

Wind Powering American Jobs Act of 2012 - Amends the Internal Revenue Code to: (1) extend through 2013 the tax credit for the production of electricity from wind facilities and the energy tax credit for investment in wind facilities, and (2) limit the foreign tax credit and tax deferrals for amounts paid or accrued by a major integrated oil company that is a dual capacity taxpayer. Defines "dual capacity taxpayer" as a person who is subject to a levy of a foreign country or U.S. possession and receives (or will receive) directly or indirectly a specific economic benefit from such county or possession.

Hire Now Act of 2012

United States · United States Congress · 27 June 2012

Hire Now Act of 2012 - Amends the Internal Revenue Code to: (1) allow certain employers a tax credit for 10% of the excess (if any) of the wages and compensation paid to their employees in 2012 over the amount of such wages paid in 2011, up to a maximum amount of $5 million; (2) prohibit major integrated oil companies from using the last-in, first-out (LIFO) accounting method; and (3) deny major integrated oil companies a tax deduction for intangible drilling and development costs.

Foreign Relations Authorization Act, Fiscal Year 2013

United States · United States Congress · 26 June 2012

Foreign Relations Authorization Act, Fiscal Year 2013 - Authorizes FY2013 appropriations for the Department of State for: (1) diplomatic and consular programs; (2) the Capital Investment Fund; (3) embassy security, construction and maintenance; (4) educational and cultural exchange programs; (5) conflict stabilization operations; (6) representation allowances; (7) protection of foreign missions and officials; (8) diplomatic and consular service emergencies; (9) repatriation loans; (10) the American Institute in Taiwan; (11) the Office of the Inspector General; (12) contributions to international organizations; (13) contributions for international peacekeeping activities; (14) the International Boundary and Water Commission, United States and Mexico; (15) the International Boundary Commission, United States and Canada; (16) the International Joint Commission; (17) International Fisheries Commissions; (18) the Border Environment Cooperation Commission; (19) the Peace Corps; and (20) the National Endowment for Democracy. Revises provisions regarding: (1) the International Litigation Fund; (2) diplomatic and soft target security; (3) special agents; (4) the Department of State rewards program; (5) cybersecurity; (6) the Center for Strategic Counterterrorism Communications; (7) passport surcharges and border crossing cards; (8) the Foreign Service; (9) international broadcasting; and (10) military assistance, defense article and munitions transfers, and arms control.

DREDGE Act of 2012

United States · United States Congress · 26 June 2012

Dredging for Restoration and Economic Development for Global Exports Act of 2012 or the DREDGE Act of 2012 - Modifies the project for navigation, Mississippi River Ship Channel, Gulf of Mexico to Baton Rouge, Louisiana, to direct the Secretary of the Army to: (1) achieve, operate, and maintain a navigation channel of 50 feet with respect to the portion of the project from Baton Rouge to the Southwest Pass sea buoy; (2) complete such work not later than the last day of the third fiscal year beginning after the enactment of this Act; (3) conduct a pilot disposal and sediment project in the Southwest Pass area to determine the cost-effectiveness of pump-out disposal operations for hopper dredges for environmental enhancement and dredged material disposal; and (4) consult with appropriate federal, state, and local agencies and stakeholders to determine the safe placement and timing of such pump-out disposal operations that protect, create, restore, and nourish coastal wetlands and aquatic habitat. Requires: (1) all costs of such work to be treated as operation and maintenance costs, including the first costs of achieving a navigation channel of 50 feet; (2) the federal cost share of such work to be 100%; and (3) the Secretary to pay 100% of the costs of such work out of amounts made available from the Harbor Maintenance Trust Fund for operation and maintenance expenses. Directs the Secretary to report to Congress on: (1) the cost and the environmental, storm damage reduction, and social benefits of the pump-out disposal operation; and (2) the total quantity of dredge material produced during operation and maintenance activities in the New Orleans District and the quantity that is beneficially used.

Financial Services and General Government Appropriations Act, 2013

United States · United States Congress · 26 June 2012

Financial Services and General Government Appropriations Act, 2013 - Department of the Treasury Appropriations Act, 2013 - Makes appropriations for FY2013 for the Department of the Treasury. Executive Office of the President Appropriations Act, 2013 - Makes appropriations for FY2013 for the Executive Office of the President. Judiciary Appropriations Act, 2013 - Makes appropriations for FY2013 for the U.S. Supreme Court and other federal courts and related offices. District of Columbia Appropriations Act, 2013 - Makes appropriations for FY2013 for the District of Columbia. Makes appropriations for FY2013 for: (1) the Consumer Financial Protection Bureau (CFPB), (2) the Consumer Product Safety Commission (CPSC), (3) the Election Assistance Commission, (4) the Federal Communications Commission (FCC), (5) the Federal Deposit Insurance Corporation (FDIC), (6) the Federal Election Commission (FEC), (7) the Federal Labor Relations Authority (FLRA), (8) the Federal Trade Commission (FTC), (9) the General Services Administration (GSA), (10) the Harry S Truman Scholarship Foundation, (11) the Merit Systems Protection Board, (12) the Morris K. Udall and Stewart L. Udall Foundation, (13) the Environmental Dispute Resolution Fund, (14) the National Archives and Records Administration (NARA), (15) the National Credit Union Administration (NCUA), (16) the NCUA Community Development Revolving Loan Fund, (17) the Office of Government Ethics, (18) the Office of Personnel Management (OPM), including its Office of Inspector General, (19) the Office of Special Counsel, (20) the Postal Regulatory Commission, (21) the Recovery Accountability and Transparency Board, (22) the Securities and Exchange Commission (SEC), (23) the Selective Service System, (24) the Small Business Administration (SBA), (25) the United States Postal Service, and (26) the United States Tax Court. Specifies certain uses and limits on or prohibitions against the use of funds appropriated by this Act.

A bill to amend the African Growth and Opportunity Act to extend the third-country fabric program and to add South Sudan to the list of countries eligible for designation under that Act, to make technical corrections to the Harmonized Tariff Schedule of the United States relating to the textile and apparel rules of origin for the Dominican Republic-Central America-United States Free Trade Agreement, to approve the renewal of import restrictions contained in the Burmese Freedom and Democracy Act of 2003, and for other purposes.

United States · United States Congress · 21 June 2012

Amends the African Growth and Opportunity Act to extend through FY2015 the third-country fabric rule granting duty-free treatment of apparel articles wholly assembled, or knit-to-shape and wholly assembled, or both, in one or more lesser developed beneficiary sub-Saharan African countries, regardless of the country of origin of the fabric or the yarn used to make such articles. Revises the term "sub-Saharan African country" to include the Republic of South Sudan (South Sudan) under such Act. Amends the Harmonized Tariff Schedule of the United States to modify textile and apparel rules of origin for the Dominican Republic-Central America-United States Free Trade Agreement (CAFTA-DR). Amends the Burmese Freedom and Democracy Act of 2003 to renew, for three years, the President's authority to ban the import of Burmese products. Approves the renewal of certain import restrictions contained in the Act. Deems this resolution a renewal resolution which shall take effect upon its enactment or July 26, 2012, whichever occurs first. Amends the Internal Revenue Code to require estimated tax payments which are otherwise due in the third quarter of 2017 for corporations with assets of at least $1 billion to be 100.25% of such amount. Requires the next required installment to be appropriately reduced to reflect the amount of this increase. Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to extend certain customs users fees for the processing of merchandise entered into the United States from August 2, 2021, to October 22, 2021, and other specified customs users fees from December 8, 2020, to October 29, 2021.

To amend the African Growth and Opportunity Act to extend the third-country fabric program and to add South Sudan to the list of countries eligible for designation under that Act, to make technical corrections to the Harmonized Tariff Schedule of the United States relating to the textile and apparel rules of origin for the Dominican Republic-Central America-United States Free Trade Agreement, to approve the renewal of import restrictions contained in the Burmese Freedom and Democracy Act of 2003, and for other purposes.

United States · United States Congress · 21 June 2012

Amends the African Growth and Opportunity Act to extend through FY2015 the third-country fabric rule granting duty-free treatment of apparel articles wholly assembled, or knit-to-shape and wholly assembled, or both, in one or more lesser developed beneficiary sub-Saharan African countries, regardless of the country of origin of the fabric or the yarn used to make such articles. Revises the term "sub-Saharan African country" to include the Republic of South Sudan (South Sudan) under such Act. Amends the Harmonized Tariff Schedule of the United States to modify textile and apparel rules of origin for the Dominican Republic-Central America-United States Free Trade Agreement (CAFTA-DR). Amends the Burmese Freedom and Democracy Act of 2003 to renew, for three years, the President's authority to ban the import of Burmese products. Approves the renewal of certain import restrictions contained in the Act. Deems this resolution a renewal resolution which shall take effect upon its enactment or July 26, 2012, whichever occurs first. Amends the Internal Revenue Code to require estimated tax payments which are otherwise due in the third quarter of 2017 for corporations with assets of at least $1 billion to be 100.25% of such amount. Requires the next required installment to be appropriately reduced to reflect the amount of this increase. Amends the Consolidated Omnibus Budget Reconciliation Act of 1985 to extend certain customs users fees for the processing of merchandise entered into the United States from August 2, 2021, to October 22, 2021, and other specified customs users fees from December 8, 2020, to October 29, 2021.

To amend the Internal Revenue Code of 1986 to extend the time period for contributing military death gratuities to Roth IRAs and Coverdell education savings accounts.

United States · United States Congress · 21 June 2012

Amends the Internal Revenue Code to extend the period in which death gratuities (less amounts contributed to a Coverdell education savings account) and insurance proceeds payable to survivors of members of the Armed Forces or the Uniformed Services may be contributed to a Roth individual retirement account (Roth IRA) from one to three years after receipt of such gratuities or proceeds.

To amend the Internal Revenue Code of 1986 to increase the income limitations for the student loan interest deduction, and for other purposes.

United States · United States Congress · 21 June 2012

Amends the Internal Revenue Code to increase the modified adjusted gross income threshold for reducing the allowable amount of the tax deduction for interest on education loans. Makes permanent the elimination of the 60-month limitation on the tax deduction for interest on education loans and the increase in the income threshold for reducing the allowable amount of such deduction enacted by the Economic Growth and Tax Relief Reconciliation Act of 2001.

Long-Term Care and Retirement Security Act of 2012

United States · United States Congress · 21 June 2012

Long-Term Care and Retirement Security Act of 2012 - Amends the Internal Revenue Code to: (1) allow a tax deduction from gross income for long-term care insurance premiums, (2) include long-term care insurance in employee benefit cafeteria plans and flexible spending arrangements, (3) allow a tax credit for certain long-term care costs, and (4) set forth certain consumer protections for long-term care insurance contracts.

Farm Tax Parity Act

United States · United States Congress · 21 June 2012

Farm Tax Parity Act - Amends the Internal Revenue Code, with respect to the tax treatment of earnings from self-employment, to allow an exclusion from such earnings for farm rental income for which the taxpayer has entered into a lease agreement.

Providing for consideration of the bill (H.R. 5973) making appropriations for Agriculture, Rural Development, Food and Drug Administration, and Related Agencies programs for the fiscal year ending September 30, 2013, and for other purposes; and providing for consideration of the bill (H.R. 5972) making appropriations for the Departments of Transportation, and Housing and Urban Development, and related agencies for the fiscal year ending September 30, 2013, and for other purposes.

United States · United States Congress · 21 June 2012

Sets forth the rule for consideration of the bill (H.R. 5973) making appropriations for Agriculture, Rural Development, Food and Drug Administration, and Related Agencies programs for the fiscal year ending September 30, 2013, and for other purposes; and providing for consideration of the bill (H.R. 5972) making appropriations for the Departments of Transportation, and Housing and Urban Development, and related agencies for the fiscal year ending September 30, 2013.

To amend the Internal Revenue Code of 1986 to provide that the value of certain historic property shall be determined using an income approach in determining the taxable estate of a decedent.

United States · United States Congress · 20 June 2012

Amends the Internal Revenue Code to allow decedent estates to base the value of qualified historic property on the net earnings of such property for estate and gift tax purposes. Defines "qualified historic property" as any building designated as a national historic landmark for at least 25 years prior to the death of a decedent and originally used for residential or farming purposes.

Invest in America Now Act of 2012

United States · United States Congress · 20 June 2012

Invest in America Now Act of 2012 - Amends the Internal Revenue Code to: (1) extend through 2012 the 100% bonus depreciation allowance for business assets; (2) increase the amount of alternative minimum tax (AMT) credits that corporate taxpayers may elect to accelerate in a taxable year in lieu of claiming bonus depreciation; and (3) deny major integrated oil companies a tax deduction for income attributable to the domestic production, transportation, or distribution of oil, natural gas, and primary products thereof.

CONFRONTING THE LOOMING FISCAL CRISIS

United States · United States Senate · 19 June 2012

REASSESSING SOLITARY CONFINEMENT: THE HUMAN RIGHTS, FISCAL, AND PUBLIC SAFETY CONSEQUENCES

United States · United States Senate · 19 June 2012

A bill to specifically authorize certain funds for an intelligence or intelligence-related activity and for other purposes.

United States · United States Congress · 19 June 2012

Requires funds appropriated for an intelligence or intelligence-related activity that are in excess of the amount specified for such activity in the funding tables accompanying the Intelligence Authorization Act for Fiscal Year 2012 to be specifically authorized by Congress, as required under the National Security Act of 1947.

Presidential Funding Act

United States · United States Congress · 19 June 2012

Presidential Funding Act - Amends the Internal Revenue Code and the Federal Election Campaign Act of 1971 to revise the system of public financing for presidential primary and general elections. Increases the amount of matching funds for presidential primaries from a 1:1 match to a 4:1 match for contributions of $200 or less from individuals. Limits the total amount of payments to primary candidates to $100 million. Requires presidential primary candidates who opt to participate in the public financing system to certify to the Federal Election Commission (FEC) that they have raised $25,000 (currently, $5,000) in each of 20 states, with individual contributions limited to $200. Requires such candidates to commit to accept public financing in both the primary and general elections. Limits contributions to presidential primary candidates who participate in the public financing system to $1,000 from individual contributors (currently, $2,400). Eliminates expenditure limitations for presidential primary and general elections. Changes the period for payment of matching funds to presidential primary candidates from January 1 of the election year to six months prior to the date of the earliest state primary election. Revises general election payment provisions to allow a grant of $50 million to candidates and an additional $150 million in matching funds based upon a 4:1 match of contributions raised after June 1 of the general election year from individual donors giving up to $200 each. Increases to $50 million the limit on coordinated spending by a national party and its presidential candidate. Eliminates public financing for national party conventions. Allows individual contributions up to $25,000 in each four-year presidential election cycle to pay for national party convention costs. Prohibits the use of unregulated funds (soft money) to pay for national party convention costs. Increases from $3 to $10 ($6 to $20 for joint returns) the tax check-off for contributions to the Presidential Election Campaign Fund. Directs the Secretary of the Treasury to prescribe regulations to ensure that approved tax preparation software does not automatically accept or decline a check-off of contributions for the public financing system. Directs the FEC to issue regulations on best efforts for identifying persons making contributions to political committees. Revises reporting requirements for the disclosure of bundled contributions by lobbyists and to presidential campaigns.

Home School Equity Act for Tax Relief of 2012

United States · United States Congress · 19 June 2012

Home School Equity Act for Tax Relief of 2012 - Amends the Internal Revenue Code to: (1) extend through 2012 the tax deduction for expenses of elementary and secondary school teachers, and (2) expand the definition of "school" for purposes of such tax deduction to include a home school which provides elementary or secondary education if such school is treated as a home school or private school under state law.

21st Century Investment Act of 2012

United States · United States Congress · 18 June 2012

21st Century Investment Act of 2012 - Amends the Internal Revenue Code to: (1) make permanent the tax credit for increasing research activities, (2) increase such credit for amounts paid or incurred for research substantially all of which occurs in the United States, (3) increase the rate of the simplified research tax credit, and (4) increase through December 31, 2020, the domestic production activities tax deduction for income attributable to the manufacture or production of property with respect to which substantially all of the research and development occurred in the United States.

Disapproving the rule submitted by the Internal Revenue Service relating to the health insurance premium tax credit.

United States · United States Congress · 18 June 2012

Disapproves and nullifies the rule relating to the health insurance premium tax credit submitted by the Internal Revenue Service (IRS) and published in the Federal Register on May 23, 2012.

Financial Services and General Government Appropriations Act, 2013

United States · United States Congress · 14 June 2012

Financial Services and General Government Appropriations Act, 2013 - Makes appropriations for FY2013 for financial services and general government. Department of the Treasury Appropriations Act, 2013 - Makes appropriations for FY2013 for the Department of the Treasury and its agencies, including the offices of the Inspectors General, the Internal Revenue Service (IRS), the United States Mint, and for the operations of the Fiscal Service. Executive Office of the President Appropriations Act, 2013 - Makes appropriations for FY2013 for the Executive Office of the President, the White House, the Official Residence of the Vice-President, the Council of Economic Advisers, the National Security Council and Homeland Security Council, the Office of Management and Budget (OMB), the Office of National Drug Control Policy and other drug control programs, the Partnership Fund for Program Integrity Innovation, and for integrated, efficient and effective uses of information technology. Judiciary Appropriations Act, 2013 - Makes appropriations for FY2013 for the judiciary, including the Supreme Court, the Courts of Appeals, the Court of International Trade, District Courts, the Administrative Office of the United States Courts, the Federal Judicial Center, judicial retirement funds, and the United States Sentencing Commission. District of Columbia Appropriations Act, 2013 - Makes appropriations for FY2013 for the District of Columbia. Makes appropriations for FY2013 for: (1) the Administrative Conference of the United States; (2) the Christopher Columbus Fellowship Foundation; (3) the Commodity Futures Trading Commission (CFTC); (4) the Consumer Product Safety Commission (CPSC); (5) the Election Assistance Commission (EAC); (6) the Federal Communications Commission (FCC); (7) the Federal Deposit Insurance Corporation (FDIC); (8) the Federal Election Commission (FEC); (9) the Federal Labor Relations Authority (FLRA); (10) the Federal Trade Commission (FTC); (11) the General Services Administration (GSA), including the GSA Office of Inspector General; (12) the Electronic Government Fund; (13) allowances and office staff for former presidents; (14) presidential transition expenses; (15) the Office of Citizen Services and Innovative Technologies; (16) the Harry S Truman Scholarship Foundation; (17) the Merit Systems Protection Board; (18) the Morris K. Udall and Stewart L. Udall Foundation; (19) the Environmental Dispute Resolution Fund; (20) the National Archives and Records Administration (NARA), including the NARA Office of Inspector General; (21) the National Historical Publications and Records Commission; (22) the National Credit Union Administration (NCUA); (23) the NCUA Community Development Revolving Loan Fund; (24) the Office of Government Ethics; (25) the Office of Personnel Management (OPM), including the OPM Office of Inspector General; (26) the government payment for annuitants, employee health benefits, employee life insurance, and the Civil Service Retirement and Disability Fund; (27) the Office of Special Counsel; (28) the Postal Regulatory Commission; (29) the Privacy and Civil Liberties Oversight Board; (30) the Recovery Accountability and Transparency Board; (31) the Securities and Exchange Commission (SEC); (32) the Selective Service System; (33) the Small Business Administration (SBA), including the SBA Office of Inspector General and the SBA Office of Advocacy; (34) the United States Postal Service (USPS), including the USPS Office of Inspector General; and (35) the U.S. Tax Court. Specifies certain uses and limits on or prohibitions against the use of funds appropriated by this Act.

A bill to amend the Internal Revenue Code of 1986 to allow Indian tribes to receive charitable contributions of apparently wholesome food.

United States · United States Congress · 14 June 2012

Amends the Internal Revenue Code to: (1) qualify Indian tribes as eligible recipients of tax deductible contributions of "apparently wholesome food," as defined by the Bill Emerson Good Samaritan Food Donation Act; and (2) extend through 2013 the special rule allowing a tax deduction for contributions of apparently wholesome food by taxpayers other than C corporations.

DEPARTMENT OF DEFENSE APPROPRIATIONS FOR FISCAL YEAR 2013

United States · United States Senate · 13 June 2012