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301 records in US in 2013
United States · United States Congress · 19 September 2013
Charitable Giving Extension Act - Amends the Internal Revenue Code to allow an individual taxpayer who makes a tax deductible charitable contribution after the close of a taxable year, but not later than the due date of such taxpayer's tax return for that taxable year, to treat such contribution as made in such taxable year.
United States · United States Congress · 19 September 2013
STEM Readiness Act of 2013 - Amends the Elementary and Secondary Education Act of 1965 to direct the Secretary of Education to award competitive merit-based scholarships to students who are pursuing bachelor's degrees in science, technology, engineering, and mathematics (STEM) with concurrent certification as kindergarten, elementary, and secondary school teachers. Requires scholarship recipients to work for at least five academic years as a full-time STEM teacher at a public or private kindergarten or elementary or secondary school during the seven-year period beginning within one year after they complete their studies. Awards scholarships for one academic year of study at a time, but makes them renewable on an annual basis if their recipients meet certain measures of academic progress. Allows scholarship recipients to enter into agreements with the Secretary that provide them with a bonus in exchange for performing their service in a high-need local educational agency for a period equivalent to the period for which they receive the bonus. Amends the Higher Education Act of 1965 to authorize the Secretary to award competitive matching grants to up to 50 institutions of higher education to establish, strengthen, and operate four-year undergraduate degree programs that enable students to concurrently: (1) earn a STEM bachelor's degree; and (2) be certified to teach kindergarten, elementary, or secondary school. Awards those grants one fiscal year at a time, but makes them renewable on an annual basis for up to five years.
United States · United States Congress · 19 September 2013
Domestic Partnership Benefits and Obligations Act of 2013 - Amends provisions of federal civil service law to extend employment-related and retirement benefits to domestic partners of federal employees and to set forth requirements for establishing and terminating a domestic partnership, including the filing of an affidavit attesting to the existence and legitimacy of the partnership. Modifies provisions relating to the Civil Service Retirement System (CSRS) and the Federal Employees' Retirement System (FERS) to extend eligibility for annuity and survivor benefits to current and former domestic partners of federal employees on the same basis as married employees. Requires the Office of Personnel Management (OPM) to prescribe regulations to provide that domestic partners and former domestic partners shall be considered as spouses or former spouses for purposes of creditable service determinations under CSRS and FERS. Makes domestic partners of federal employees eligible for: (1) the federal employee group life insurance (FEGLI) program, (2) federal employees health benefits (FEHB), (3) dental and vision benefit plans, and (4) long-term care insurance coverage. Grants the head of an federal agency authority to reimburse an employee for taxes incurred by the domestic partner of such employee for travel, transportation, or relocation expense reimbursements. Modifies provisions of the Federal Employees' Compensation Act (FECA) to make domestic partners of federal employees eligible for worker compensation benefits under such Act. Adds "domestic partner" to the list of relatives subject to restrictions on federal employment of relatives and related prohibitions. Includes a biological, adopted, or foster child of a domestic partner as a "son or daughter" for purposes of federal employee family and medical leave provisions. Allows a federal employee family and medical leave to care for a domestic partner. Requires the President to prescribe regulations necessary to ensure that specified provisions relating to the following are administered in a manner consistent with the purposes of this Act: (1) the Family and Medical Leave Act of 1993; (2) travel, transportation, and related payments and benefits under the Foreign Service Act of 1980 and for civilian employees of the Department of Defense (DOD); (3) certain benefits for members of the commissioned officer corps of the National Oceanic and Atmospheric Administration (NOAA); and (4) benefits related to federal employees or annuitants and benefits necessary to carry out the purposes of this Act. Amends the Ethics in Government Act of 1978 to make provisions of that Act applicable to domestic partners of federal employees to the same extent as married employees, including provisions relating to financial disclosure, government-wide limitations on outside earned income and employment, gifts to superiors and to federal employees, bribery, acceptance of travel expenses from nonfederal sources, taxes on self-dealing, and disqualification of a justice, judge, or magistrate judge. Requires reporting by: (1) the President on the implementation of this Act, and (2) the Government Accountability Office (GAO) on the effect of this Act on premiums or other periodic charges under FEHB and the impact of extending benefits to domestic partners on federal employee retention and recruitment efforts.
United States · United States Congress · 19 September 2013
Savings, Accountability, Value, and Efficiency II Act or SAVE II Act - Requires the Unmanned Aircraft Systems (UAS) Task Force to conduct an examination of the entire UAS portfolio of the Department of Defense (DOD), including UAS requirements, platforms, payloads, and ground control stations, to develop strategies for improved interoperability of existing systems. Directs the Secretary of Defense to: (1) identify areas in which commonality with other unmanned aircraft systems across the UAS portfolio will be achieved, (2) request a federally-funded research and development center to conduct an independent study on UAS interoperability and overlap issues, (3) report to Congress on the examination of the UAS portfolio and the UAS independent study, and (4) issue revised excess inventory management guidance and report to Congress on such guidance. Amends the Internal Revenue Code to provide for the denial, revocation, or limitation of a passport or passport card for individuals with a seriously delinquent tax debt in excess of $50,000. Prohibits the Secretary of State from issuing a passport to an individual with a seriously delinquent tax debt and requires the Secretary to revoke the passport of such an individual, with an exception for emergency circumstances or humanitarian reasons. Allows disclosure of tax return information to the Secretary for purposes of processing passports of individuals with a seriously delinquent tax debt. Directs the Secretary of Commerce to report on the merits and feasibility of converting from a retrospective antidumping and countervailing duty collection system to a prospective one, including an estimate of costs and cost savings resulting from such a conversion. Requires the Inspector General of the U.S. Agency for International Development (USAID) to report on the effectiveness of each USAID foreign assistance program and project. Directs the Attorney General to convert by 2015 all X-ray systems in federal prisons from analog, film-based systems to digital, filmless systems. Prohibits the Secretary of the Treasury from minting or issuing any coin, or engraving or printing any U.S. currency, that costs more to produce than the denomination of such coin or currency. Requires the Public Printer of the Government Printing Office (GPO) to make any document of the House of Representatives or Senate available only in an electronic format accessible through the Internet and prohibits the printing or distribution of a printed copy of any such document, with a limited exception for requests by any person for whom the Public Printer would have been required to provide a printed copy.
United States · United States Congress · 19 September 2013
Pay Down the Debt Act of 2013 - Amends the Congressional Budget Act of 1974 to establish a budget target for: (1) FY2016 that is a ratio of debt held by the public to the estimated gross domestic product (GDP) that is lower than the ratio in FY2015, and (2) a fiscal year after FY2016 that is a ratio of such debt to the GDP that does not exceed the ratio in the prior fiscal year. Requires the Director of the Office of Management and Budget (OMB) to report each year to the President and the Director of the Congressional Budget Office (CBO) to report to Congress whether the projected debt-to-GDP ratio will exceed the prior fiscal year's ratio in any of the five ensuing fiscal years. Requires the President's budget submission to Congress to include recommendations to achieve the budget targets set by this Act if the OMB report indicates that ratios of debt to GDP will be exceeded in any of FY2016-FY2024. Requires a concurrent resolution on the budget, if the CBO report indicates that for any of such fiscal years the ratios will be exceeded, to include stabilization instructions directing congressional committees to determine and recommend changes in laws within their jurisdictions that achieve the budget targets set forth in this Act. Makes it out of order in the House of Representatives or the Senate to: (1) consider any concurrent resolution on the budget that fails to include directions sufficient to achieve budget targets set by this Act, or (2) consider any legislation that provides a net increase in mandatory budget authority or a net decrease in revenues. Suspends the requirements of this Act for any fiscal year: (1) if the Secretary of the Treasury notifies the President and each chamber of Congress and publishes in the Federal Register that the estimated real GDP in a fiscal year would exceed the real GDP of the prior year by less than 1%; or (2) upon enactment of a joint resolution stating that the stabilization legislation would cause or exacerbate an economic downturn. Allows any Member of the House of Representatives or the Senate to introduce a bill to achieve the applicable budget target if Congress has not agreed to a concurrent resolution on the budget by June 15 of a calendar year in which the debt stabilization process has been triggered by a report by the Director of CBO. Requires such Director to prepare and submit to Congress a cost estimate for the bill. Provides for expedited congressional consideration of the bill if it has at least 50 cosponsors in the House of Representatives or 10 in the Senate.
United States · United States Congress · 19 September 2013
Amends the Internal Revenue Code, with respect to the low-income housing tax credit, to allow a student who is a homeless child or youth or a student who is a homeless veteran to occupy low-income housing units.
United States · United States Congress · 19 September 2013
Marriage and Religious Freedom Act - Prohibits the federal government from taking an adverse action against a person on the basis that such person acts in accordance with a religious belief that: (1) marriage is or should be recognized as the union of one man and one woman, or (2) sexual relations are properly reserved to such a marriage. Defines "adverse action" as any federal government action to discriminate against such person, including: (1) denying or revoking certain tax exemptions or disallowing a deduction of any charitable contribution made to or by such person; (2) denying or excluding such person from receiving any federal grant, contract, cooperative agreement, loan, license, certification, accreditation, employment, or similar position or status; or (3) denying or withholding any benefit under a federal benefit program. Permits a person to assert an actual or threatened violation of this Act as a claim or defense in a judicial proceeding and to obtain compensatory damages or other appropriate relief against the federal government. Authorizes the Attorney General (DOJ) to bring actions to enforce this Act. Specifies that the term "person" includes any person regardless of religious affiliation, as well as corporations and other entities regardless of for-profit or nonprofit status.
United States · United States House of Representatives · 18 September 2013
United States · United States Congress · 18 September 2013
Properly Reducing Overexemptions for Sports Act or the PRO Sports Act - Amends the Internal Revenue Code to remove professional football leagues from the list of tax-exempt organizations. Provides that no organization or entity shall be treated as tax-exempt if it: (1) is a professional sports league, organization, or association, a substantial activity of which is to foster national or international professional sports competitions (including by managing league business affairs, officiating or providing referees, coordinating schedules, managing sponsorships or broadcast sales, operating loan programs for competition facilities, or overseeing player conduct); and (2) has annual gross receipts in excess of $10 million.
United States · United States Congress · 18 September 2013
Rebuilding America's Schools Act - Amends the Internal Revenue Code, with respect to tax-exempt bond funding for educational facilities, to: (1) reinstate the national qualified school construction bond limitation amount for calendar years after 2013, (2) make permanent the qualified zone academy bond (QZAB) limitation amount, (3) permit private entities to waive the 10% matching requirement for QZABs, and (4) revise the definition of QZAB for purposes of the credit for issuers of qualified tax credit bonds.
United States · United States Congress · 18 September 2013
401Kids Family Savings Act of 2013 - Amends the Internal Revenue Code to: (1) rename Coverdell education savings accounts as 401Kids savings accounts, (2) allow the use of such accounts to pay the acquisition costs of a first-time homebuyer, and (3) allow tax-free rollovers of amounts in a 401Kids savings account to a Roth individual retirement account (Roth IRA).
United States · United States Congress · 18 September 2013
American Health Care Reform Act of 2013 - Repeals the Patient Protection and Affordable Care Act and the health care provisions of the Health Care and Education and Reconciliation Act of 2010, effective as of their enactment. Restores or revives provisions amended or repealed by such Act or such health care provisions. Amends the Internal Revenue Code (IRC) to allow an income tax standard deduction for a specified percentage of an individual's health insurance costs, regardless of whether or not the taxpayer itemizes other deductions. Excludes the amount of such a deduction from employment taxes. Allows a taxpayer, for earned income credit purposes, to exclude from earned income any employer contributions to a qualified accident or health plan. Allows double additional contributions to a health savings account (HSA) if both spouses are age 55 or older and one spouse is not an account beneficiary. Prescribes special rules for HSA coverage eligibility for certain individuals: (1) participating in a Medicare Advantage Medical Savings Account (MSA), (2) receiving periodic hospital care or medical services for a service-connected disability, (3) eligible for Indian Health Service assistance, or (4) eligible for TRICARE coverage. Prescribes requirements for interaction of health flexible spending arrangements (FSAs) and health reimbursement arrangements with HSAs. Prohibits the payment of health insurance premiums from HSAs, with certain exceptions. Prescribes circumstances in which certain medical expenses incurred before establishment of an HSA may still be qualified expenses. Prescribes requirements for protection of any HSA in a bankruptcy proceeding. Amends title XIX (Medicaid) of the Social Security Act (SSA) to authorize additional health opportunity account demonstration programs. Treats membership in a health care sharing ministry as coverage under a high deductible health plan. Renames high deductible health plans as HSA qualified plans. Allows payments from an HSA for: (1) direct primary care service arrangements, (2) certain exercise equipment and physical fitness programs, (3) certain nutritional and dietary supplements, and (4) periodic fees paid to a primary care physician for the right to receive medical services on an as-needed basis. Increases the maximum limit on contributions to an HSA to match deductible and out-of-pocket expenses limitations. Prescribes requirements for establishment of child health savings accounts, for which an income tax deduction shall be allowed a taxpayer equal to the aggregate cash amount paid into the account during the taxable year. Amends the IRC to include in gross income any distributions from an HSA for an abortion. Amends the Employee Retirement Income Security Act of 1974 (ERISA), the Public Health Service Act (PHSA), and the IRC to authorize premium and cost-sharing variances in group health plans based on certain financial incentives for participation (or lack of it) in a standards-based wellness program. Amends the PHSA to direct the Secretary to provide a grant of up to $5 million to each state for the costs of creation and initial operation of a qualified high risk pool if it has not created such a pool as of September 1, 2013. Limits participation in such a pool to U.S. citizens and nationals. Declares that the laws of the state designated by a health insurance issuer (primary state) shall apply to individual health insurance coverage offered by that issuer in the primary state and in any other state (secondary state), but only if the coverage and issuer comply with conditions of this Act. Prohibits a health insurance issuer from offering, selling, or issuing individual health insurance coverage in a secondary state if its insurance commissioner does not use a risk-based capital formula for determining capital and surplus requirements for all health insurance issuers. Amends the McCarran-Ferguson Act to declare that nothing in it shall modify, impair, or supersede the operation of any of the antitrust laws with respect to the business of health insurance (including the business of dental insurance). Amends SSA title XI (General Provisions) to require the Secretary to make available to the public Medicare claims and payment data, including data on payments made to any provider of services or supplier. Authorizes a state to establish a Health Plan and Provider Portal website to standardize information on: (1) health insurance plans available in the state, and (2) price and quality information on health care providers (including physicians, hospitals, and other health care institutions). Declares that nothing in this Act shall be construed to interfere with the doctor-patient relationship or the practice of medicine. Amends the American Recovery and Reinvestment Act of 2009 to eliminate the Federal Coordinating Council for Comparative Effectiveness Research. Amends ERISA to prescribe requirements for establishment and governance of association health plans, which are group health plans meeting certain ERISA certification criteria whose sponsors are trade, industry, professional, chamber of commerce, or similar business associations. Limits the commencement of a health care lawsuit, except in certain cases including fraud or intentional concealment, to three years after the date of manifestation of injury or one year after the claimant discovers, or through the use of reasonable diligence should have discovered, the injury, whichever occurs first. Limits to $250,000 the amount of noneconomic damages in such a lawsuit, but allows a claim for the full amount of any economic damages. Requires the court, in any health care lawsuit, to supervise the arrangements for payment of damages to protect against conflicts of interest that may have the effect of reducing the amount of damages awarded that are actually paid to claimants. Specifies criteria for the award of punitive damages, limited to the greater of $250,000 or double the amount of economic damages. Preempts state law with respect to health care lawsuits. Declares that nothing in this Act shall be construed to: (1) require any health plan to provide coverage of or access to abortion services; or (2) allow the Secretary, the Secretary of the Treasury, the Secretary of Labor, or any other federal or non-federal person or entity in implementing this Act to require coverage of, or access to, abortion services. Prohibits the use of funds authorized or appropriated by this Act to pay for any abortion or to cover any part of the costs of any health plan that includes abortion coverage, except: (1) if the pregnancy is the result of an act of rape or incest; or (2) in the case where a pregnant female suffers from a physical disorder, physical injury, or physical illness that would, as certified by a physician, place the female in danger of death unless an abortion is performed, including a life-endangering physical condition caused by or arising from the pregnancy itself.
United States · United States Congress · 18 September 2013
Amends the Internal Revenue Code to make permanent the 100% exclusion from gross income of gain from the sale or exchange of qualified small business stock held for more than 5 years.
United States · United States Congress · 18 September 2013
Cutting Red Tape, Green-Lighting Small Businesses Act of 2013 - Amends the Internal Revenue Code to allow an employer with not less than 2 or more than 150 employees in a calendar year a business-related tax credit for the cost of up to 5 newly-hired employees who are employed, on average, at least 30 hours per week. Makes such credit available to tax-exempt eligible small employers. Terminates such credit for wages paid after December 31, 2015. Amends the Small Business Act to direct the Administrator of the Small Business Administration (SBA) to: (1) determine, for a new small business concern, what SBA applications, submissions, or other paperwork are not essential to file during the first year of operation of such small business concern; and (2) make rules for the waiver of such filings.
United States · United States Congress · 18 September 2013
Investing in Permanency for Youth in Foster Care Act - Amends part E (Foster Care and Adoption Assistance) of title IV of the Social Security Act to extend through FY2017 the Adoption Incentive Payment Program and rename it the Permanency Incentive Program. Requires the Secretary of Health and Human Services (HHS) to determine the number of foster child exits to reunification, adoption, and guardianship (currently, the number of foster child adoptions, special needs adoptions, and older child adoptions) in a state during a fiscal year based on AFCARS data. Replaces adoption incentive payments with specified permanency incentive payments.
United States · United States Congress · 18 September 2013
Sets forth the rule for consideration of the joint resolution (H.J.Res. 59) making continuing appropriations for fiscal year 2014, and for other purposes, and providing for consideration of motions to suspend the rules.
United States · United States Congress · 17 September 2013
Removing Barriers to Adoption and Supporting Families Act of 2013 - Amends part E (Foster Care and Adoption Assistance) of title IV of the Social Security Act (SSA) to reauthorize the adoption incentive payment program through FY2018. Adds a new adoption incentive payment for states involved in sending and receiving interstate adoptions. Directs the Secretary of Health and Human Services (HHS) to pay each state that was a receiving state for an interstate adoptive placement for a fiscal year a pro rata share of the portion of the adoption incentive payment paid to the sending state. Requires a state to report to the Secretary data on interstate adoptions. Directs the Secretary to develop national standards for home studies for use in evaluating potential foster and adoptive parents. Establishes a matching rate for states adopting home study in compliance with national standards. Limits planned permanent living arrangements to children who have attained age 17. Directs the Comptroller General to study: (1) the number of children in each state that are assigned a permanency goal of another planned permanent living arrangement for the most recent fiscal year for which data are available; (2) the ages, gender, race, and special needs of children whose permanency goal is another planned permanent living arrangement; (3) a review and analysis of court practices for determining that another planned permanent living arrangement is the appropriate placement for a child; (4) information with respect to foster youths' involvement in deciding to enter into a permanency goal of another planned permanent living arrangement; and (5) a summary of the reasons that reunification, adoption, kinship care, or guardianship were not found to be in the best interests of the child. Requires a state to spend an amount equal to 20% of the amount of savings from adoption assistance de-linkage to provide post-adoption and post-permanency services to children and families. Requires the state foster care and adoption assistance plan to: (1) commit the state to engage in public-private partnerships to promote evidence-based child-focused recruitment practices that focus measurable attention on the adoption of children out of foster care with an emphasis on those children most at risk of aging out of care, and (2) encourage placement of children with siblings.
United States · United States Congress · 17 September 2013
Audit the Pentagon Act of 2013 - Provides that Department of Defense (DOD) financial statements shall cease to be covered by specified DOD financial reporting requirements upon the issuance of an unqualified audit opinion (UAO) on such statements. Provides that if DOD obtains a UAO on its statement of budgetary resources for any fiscal year after FY2014, the limitation on the total amount of authorizations that the Secretary of Defense may transfer pursuant to general transfer authority in the national interest in the succeeding fiscal year shall be $8 billion. Sets forth thresholds for the reprogramming of funds that shall apply to increases or decreases to the program base amount for a procurement or research program or an operation and maintenance or military personnel budget activity for a military department, defense agency, or defense field activity that obtains a UAO on its statement of budgetary resources. Requires additional qualifications and responsibilities of the Under Secretary of Defense (Comptroller) and certain other DOD financial management officials if DOD fails to obtain a UAO on its general fund statement of budgetary resources for FY2015 by December 31, 2015. Provides that if DOD fails to obtain a UAO on its general fund statement of budgetary resources for FY2018 by December 31, 2018, the reprogramming authority provided above will cease to apply. Requires, effective as of April 1, 2019, the reorganization of the position of DOD Chief Management Officer, with added qualifications and responsibilities. Transfers jurisdiction of the Defense Finance and Accounting Service from DOD to the Department of the Treasury and requires the Secretary of the Treasury to administer such Service. Provides that if a military department fails to obtain a UAO on its financial statements: (1) for FY2018 by December 31, 2018, the reprogramming authority provided above will cease to apply; and (2) for any fiscal year after 2017, amounts available to that department may not be obligated for a weapon or weapon system or platform being acquired under a major defense acquisition program for any activity beyond Milestone B approval not already obtained. Directs the Secretary of Defense to amend the acquisition guidance of DOD to place specific limits on the procurement of any enterprise resource planning business system, including a three-year limit on its total procurement time from initial obligation of funds to full deployment and sustainment.
United States · United States Congress · 17 September 2013
Maritime Goods Movement Act for the 21st Century - Directs the U.S. Customs and Border Protection (CBP) to impose a Maritime Goods Movement User Fee of 0.125% on all commercial cargo (except a U.S. export) that: (1) is unloaded from or loaded on a commercial vessel at a U.S. port, or (2) enters a U.S. point of entry. Prescribes a special rule prohibiting the imposition of such fee on: (1) cargo (except crude oil with respect to Alaska) loaded on a vessel in a mainland U.S. port and transported for use or consumption in Alaska, Hawaii, or any U.S. possession; (2) cargo loaded on a vessel in Alaska, Hawaii, or any U.S. possession and transported for use or consumption in the U.S. mainland, Alaska, Hawaii, or U.S. possession; (3) the unloading of such cargo in Alaska, Hawaii, or U.S. possession, or U.S. mainland, respectively; or (4) cargo loaded on a vessel in Alaska, Hawaii, or U.S. possession and unloaded in the state or U.S. possession in which loaded, or passengers transported on U.S.-flag vessels operating solely within Alaskan or Hawaiian waters and adjacent international waters. Prohibits imposition of such fee on: (1) on the United States or any U.S. agency, or (2) a nonprofit organization or cooperative for cargo intended for use in humanitarian or development assistance overseas. Makes available up to $10 million of fees collected during any fiscal year for administrative expenses of the Department of Homeland Security (DHS), the Army Corps of Engineers, and the Department of Transportation (DOT). Makes certain fee allocations for: (1) harbor maintenance programs; (2) low-use ports; and (3) super donor ports to carry out projects or activities under a competitive grant for maritime improvement projects for movement of goods, as well as for other specified maritime improvement projects for movement of international maritime cargo. Defines "super donor port" as a port for which average expenditures in the 5 previous fiscal years: (1) from the Harbor Maintenance Trust Fund, for fiscal years beginning before enactment of this Act, are less than 10% percent of the total average amount of harbor maintenance taxes collected through landings at the port in such fiscal years; or (2) from the amounts collected for the Maritime Goods Movement User Fee, for fiscal years starting after enactment of this Act, are less than 10% of the total average amount of such fees collected through landings at the port. Establishes a Competitive Grant Program for Goods Movement. Amends the Internal Revenue Code to repeal the harbor maintenance tax. Declares that nothing in this Act shall be construed to prevent application of requirements that locally prevailing wages (Davis-Bacon Act) be paid to various classes of laborers and mechanics working on harbor maintenance improvement projects.
United States · United States Congress · 17 September 2013
Tribal General Welfare Exclusion Act of 2013 - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, the value of an Indian general welfare benefit. Defines "Indian general welfare benefit" as any payment made or services provided to or on behalf of a member of an Indian tribe under an Indian tribal government program if: (1) such program is administered under specified guidelines and does not discriminate in favor of members of the governing body of the Indian tribe; and (2) the program benefits are available to any tribal member, are for the promotion of general welfare, are not lavish or extravagant, and are not compensation for services. Directs the Secretary of the Treasury to: (1) establish a Tribal Advisory Committee to advise the Secretary on the taxation of Indians, (2) establish and require training and education for Internal Revenue Service (IRS) field agents on federal Indian law and the implementation of this Act, and (3) suspend audits and examinations of Indian tribal governments and members of Indian tribes and waive any interest or tax penalties related to the exclusion from gross income of Indian general welfare benefits.
United States · United States Congress · 17 September 2013
Gulf Coast Oil Recovery Zone Tax Relief and Economic Recovery Act - Allows non-recognition, for income tax purposes, of proceeds or payments from insurance received in connection with the Gulf oil spill or any payment for damages attributable to the oil spill under the Oil Pollution Act of 1990 that are invested in a qualified recovery zone trade or business within five years after the later of an oil spill payment or the enactment of this Act. Defines: (1) "Gulf oil spill' as the discharge of oil by reason of the explosion on, and sinking of, the mobile offshore drilling unit Deepwater Horizon; (2) "recovery zone" as certain counties in Florida, Mississippi, and Alabama and specified parishes in Louisiana that were affected by the oil spill; and (3) "qualified recovery zone trade or business" as any commercial or charter fishing business or any hotel, lodging, recreation, entertainment operating in, or restaurant business located in, the recovery zone.
United States · United States Congress · 17 September 2013
Hunting, Fishing, and Recreational Shooting Protection Act - Amends the Toxic Substances Control Act (TSCA) to exclude from the definition of "chemical substance" for purposes of such Act: (1) any component of any pistol, revolver, firearm, shell, or cartridge the sale of which is subject to federal excise tax, including shot, bullets and other projectiles, propellants, and primers; and (2) any sport fishing equipment the sale of which is subject to federal excise tax and sport fishing equipment components.
United States · United States Congress · 17 September 2013
Helping Families and Seniors Save on Health Care Act of 2013 - Repeals the provision of the Patient Protection and Affordable Care Act that increases the adjusted gross income threshold for claiming the tax deduction for medical expenses.
United States · United States Congress · 12 September 2013
Increases from 15% to 25% the amount a state is required to set-aside, from funds apportioned for the highway bridge program for FY2009, for off-system bridge replacement and rehabilitation activities for FY2013 and each subsequent fiscal year. (An "off-system bridge" is a highway bridge not located on a federal-aid highway.)
United States · United States Congress · 12 September 2013
Small Business Tax Fairness Act - Amends the Internal Revenue Code to extend through 2014: (1) the 100% exclusion from gross income of gain from the sale of certain small business stock; (2) the increased amount of the tax deduction for business start-up expenses; (3) the reductions of the recognition period for built-in gains of S corporations; and (4) the increased expensing allowance for tangible business assets, including computer software, and real property. Allows a deduction in 2013 for health insurance costs in computing self-employment taxable income.
United States · United States Congress · 12 September 2013
Permanent Internet Tax Freedom Act - Amends the Internet Tax Freedom Act to make permanent the ban on state and local taxation of Internet access and on multiple or discriminatory taxes on electronic commerce.
United States · United States Congress · 12 September 2013
District of Columbia Government Shutdown Avoidance Act of 2013 - Amends the District of Columbia Home Rule Act to authorize the District of Columbia to obligate and expend local funds for projects and activities in accordance with the local budget act for the fiscal year, at the rate of operations provided under that act, during any portion of a fiscal year in which neither the regular District of Columbia appropriation bill for such fiscal year nor a District of Columbia continuing resolution for it is in effect.
United States · United States Congress · 12 September 2013
Union Bailout Prevention Act of 2013 - Declares that no refundable premium assistance tax credits (subsidies) for coverage under a qualified health plan under the Internal Revenue Code, or reductions in cost-sharing under the Patient Protection and Affordable Care Act (PPACA), shall be permitted with respect to an individual for health insurance coverage provided pursuant to a collective bargaining agreement involving one or more employers (collectively bargained plan). Amends PPACA to exclude collectively bargained plans from the meaning of "qualified health plan."
United States · United States Congress · 12 September 2013
Right Start Child Care and Education Act of 2013 - Amends the Internal Revenue Code to: (1) increase the rates and maximum allowable amount of the tax credit for employer-provided child care facilities; (2) increase the eligibility threshold amount and rate of the household and dependent care tax credit and make such credit refundable; (3) allow a new $2,000 tax credit for child care providers who hold a bachelor's degree in early childhood education, child care, or a related degree and who provide at least 1,200 hours of child care services in a taxable year; and (4) increase the tax exclusion for employer-provided dependent care assistance.
United States · United States Congress · 12 September 2013
Tuition Relief for Students Act of 2013 - Amends the Internal Revenue Code to extend through 2017 the tax deduction for qualified tuition and related expenses.
United States · United States Congress · 12 September 2013
Qualifying Renewable Chemical Production Tax Credit Act of 2013 - Expresses the sense of Congress that the United States should encourage the domestic production of renewable chemicals. Amends the Internal Revenue Code to allow a business-related tax credit for the production of renewable chemicals. Defines "renewable chemical" as any chemical that is: (1) produced in the United States from renewable biomass; (2) sold or used by the taxpayer for the production of chemical products, polymers, plastics, or as chemicals, polymers, plastics, or formulated products; and (3) not sold or used for the production of any food, feed, or fuel. Exempts certain chemicals, including those with a biobased content of less than 25%. Directs the Secretary of Agriculture to establish a five-year program to allocate credit amounts. Limits the total amount of allocable credits under such program to $500 million, with a limit of $25 million to any taxpayer in any taxable year.
United States · United States Congress · 12 September 2013
Stability, Security, and Fairness Resolution of 2013 - Makes continuing appropriations for FY2014. Appropriates amounts for continuing operations, projects, or activities which were conducted in FY2013 and for which appropriations, funds, or other authority were made available in: the Agriculture, Rural Development, Food and Drug Administration, and Related Agencies Appropriations Act, 2013 (division A of P.L. 113-6); the Commerce, Justice, Science, and Related Agencies Appropriations Act, 2013 (division B of P.L. 113-6); and The Full-Year Continuing Appropriations Act, 2013 (division F of P.L. 113-6). Requires the rate for operations for each account to be calculated to reflect the full amount of any reduction required in FY2013 pursuant to: section 3004 of division G of the Consolidated and Further Continuing Appropriations Act, 2013 (P.L. 113-6), if any; and the sequestration order issued to enforce a specified budget goal pursuant to the Balanced Budget and Emergency Deficit Control Act of of 1985 (Gramm-Rudman-Hollings Act). (The Gramm-Rudman-Hollings Act was amended by the Budget Control Act of 2011 to revise the discretionary spending limits and reduce the discretionary appropriations and direct spending specified in the Gramm-Rudman-Hollings Act unless a joint committee bill achieving an amount greater than $1.2 trillion in deficit reduction would be enacted by January 15, 2012.) Provides funding under this joint resolution through FY2014, unless otherwise provided for in this division or in the applicable appropriations Act. Authorizes continuation of other specified activities (including those for entitlements and other mandatory payments) through such fiscal year. Enacts the following bills into law: H.R. 2216 (Military Construction and Veterans Affairs, and Related Agencies Appropriations Act, 2014), as engrossed by the House of Representatives on June 4, 2013; H.R. 2217 (Department of Homeland Security Appropriations Act, 2014), as engrossed by the House on June 6, 2013; and H.R. 2397 (Department of Defense Appropriations Act, 2014), as engrossed by the House on July 24, 2013. Amends the Gramm-Rudman-Hollings Act to reduce the discretionary category in new budget authority for FY2014 from $1.066 trillion to $967.473 million. Requires the Director of the Office of Management and Budget (OMB), if for FY2014 the amount of new budget authority provided by this joint resolution exceeds such discretionary spending limits, to increase the applicable percentage of 0% by the amount necessary to eliminate the excess of the limit. Rescinds the applicable 0%, subject to such requirement, of: the budget authority provided (or obligation limit imposed) for FY2014 for any discretionary account in section 101 of this joint resolution, the budget authority provided in any advance appropriation for FY2014 for any discretionary account (excluding any account funded under section 111 of this joint resolution) in any prior fiscal year appropriation Act, and the contract authority provided in FY2014 for any program subject to limitation incorporated or otherwise contained in section 101 of this joint resolution. Exempts: amounts designated by the Congress for Overseas Contingency Operations/Global War on Terrorism (OCO/GWOT) or for disaster relief; or the amount made available by this joint resolution for "Social Security Administration, Limitation on Administrative Expenses" for continuing disability reviews under titles II (Federal Old-Age, Survivors, and Disability Insurance [OASDI] Benefits) and XVI (Grants to States for Aid to the Aged, Blind, or Disabled) of the Social Security Act (SSA), and for the cost associated with conducting redeterminations of eligibility under SSA title XVI. Prohibits, during any fiscal year, the use of federal funds to carryout: (1) the Patient Protection and Affordable Care Act (PPACA); or (2) certain PPACA related requirements in the Health Care and Education Reconciliation Act of 2010. Rescinds any funds provided by PPACA, its title, or subtitle for FY2014. Delays: the obligation of any PPACA funds for FY2015 until January 1, 2015; and implementation of PPACA, its related requirements in the Health Care and Education Reconciliation Act of 2010, or amendments made by either Act until December 31, 2014.
United States · United States Congress · 12 September 2013
Declares that the federal excise tax on new tractor trailer trucks, heavy duty trucks, and certain truck trailers should not be increased and that Congress should review the detrimental impacts of such tax in considering future transportation policy.
United States · United States Senate · 11 September 2013
United States · United States Congress · 11 September 2013
Supports the goals and ideals of National Save for Retirement Week, including raising public awareness of: (1) the importance of saving adequately for retirement, and (2) a variety of ways to save for retirement favored under the Internal Revenue Code.
United States · United States Congress · 11 September 2013
Water Resources Reform and Development Act of 2013 - Title I: Program Reforms and Streamlining - Revises requirements for feasibility studies under the Water Resources Development Act (WRDA) of 1986 to: (1) limit the duration of any feasibility study to 3 years; (2) limit the cost of any such study to $3 million; and (3) require personnel of the Army Corps of Engineers (Corps) to conduct concurrent reviews of feasibility studies (currently, sequential reviews are permitted). Requires the Secretary of the Army, not later than 90 days after the initiation of a feasibility study, to initiate federally-mandated reviews, including environmental reviews. Amends the WRDA of 2000 to authorize the Secretary to accept and expend funds contributed by a public utility company to expedite the evaluation of a permit for a water resources project or activity under the jurisdiction of the Department of the Army. Amends the WRDA of 2007 to designate the Corps as the federal lead agency in the environmental review process (i.e., preparation of an environmental impact statement, environmental assessment, categorical exclusion, or other document under the National Environmental Policy Act of 1969 [NEPA]) for a water resources project study. Requires the Corps to: (1) facilitate the expeditious resolution of the environmental review process and complete documents required by NEPA, (2) conduct concurrent environmental reviews, and (3) establish a plan for coordinating public and agency participation in and comment on the environmental review process for a project. Repeals requirements for: (1) a reconnaissance study by the Corps prior to initiating a feasibility study, and (2) review of the cost effectiveness of the design of each water resources project that has a total cost in excess of $10 million. Requires the Secretary to establish a process for the review of section 14 applications. Defines a "section 14 application" as an application for the temporary occupation or use of a public work or the alteration or permanent occupation or use of a public work. Authorizes a non-federal interest (i.e., a sponsor for a water resources project, including federally-recognized Indian tribes and nonprofit entities) to: (1) provide funds to the Corps to carry out feasibility studies and to carry out authorized federal water resources development projects, and (2) make contributions to the operation and maintenance of the inland navigation facilities. Extends the authority of the Secretary to carry out water-related planning activities and studies in Indian country in FY2014-FY2023. Directs the Secretary to establish a pilot program to evaluate the cost effectiveness and project delivery efficiency of allowing non-federal interests to carry out at least 15 authorized water resources development projects for coastal harbor improvement, channel improvement, inland navigation, flood damage reduction, and hurricane and storm damage reduction. Requires the Secretary to submit annual reports to the House Committee on Transportation and Infrastructure and the Senate Committee on Environment and Public Works on feasibility studies under this Act and on proposed modifications to an authorized water resources development project or feasibility study. Requires the President, as part of the President's annual budget submission to Congress, to identify and recommend Corps construction projects for which Congress should provide funding at the full level authorized for such projects. Requires the Corps, as part of such budget process, to report on the prioritization of federal action for the next fiscal year to mitigate for fish and wildlife losses due to Corps water resources projects in the Missouri River Basin. Directs the Secretary to make specific project recommendations relating to flood and storm damage reduction activities under the Disaster Relief Appropriations Act, 2013. Directs the Secretary to: (1) carry out a locally preferred plan that provides a higher level of flood protection and is funded by non-federal interests; (2) evaluate alternatives to ensure safety of affected communities and the resiliency of water resources development projects to future flooding and storm events; and (3) establish procedures for providing the public and governmental entities, including Indian tribes, with timely information regarding expected water levels and preparedness actions. Amends the WRDA of 1974 to authorize the Secretary to provide technical assistance to states to encourage state programs for levee safety. Requires the Secretary to establish federal guidelines relating to levee safety. Requires the Secretary to: (1) undertake a comprehensive review of Corps policy on vegetation management for levees, and (2) report on the use of electronic commerce in federal procurement. Amends the WRDA of 1992 to require the Secretary to consider the beneficial use of dredged material in a manner that contributes to the maintenance of sediment resources in the nearby costal system. Directs the Secretary to encourage: (1) advanced modeling technologies, including 3-dimensional digital modeling, for activities related to water resources development projects and studies; (2) corrosion prevention activities at water resources development projects; and (3) the use of durable, resilient, and sustainable material and practices in carrying out Corps activities. Requires the Secretary to conduct an assessment of the management practices, priorities, and authorized purposes at Corps reservoirs in arid regions. Expresses the sense of Congress that Congress should consider a water resources development bill not less than once every Congress. Title II: Navigation Improvements - Subtitle A: Ports - Authorizes the Secretary, for any fiscal year in which specified target appropriations are met, to use up to 5% of the total amount made available from the Harbor Maintenance Trust Fund for eligible operations and maintenance costs described in the WRDA of 1986 for that fiscal year for expanded uses of such Trust Fund. Amends the WRDA of 1986 to direct the Secretary to: (1) assess the operation and maintenance needs of harbors used for commercial navigation and fishing and other purposes; (2) make expenditures to pay for operation and maintenance costs of the harbors, based on an equitable allocation of funds among all such harbors, regardless of the size or tonnage throughput of the harbor; (3) allocate, in each of FY2015-2016, not less than 10% of the total amount of the expenditures to pay for operation and maintenance costs of emerging harbors (those that transit less than 1 million tons of commerce annually); and (4) manage and allocate funding for all individually authorized projects in the Great Lakes Navigation System as components of a single, comprehensive system, recognizing the interdependence of the projects. Authorizes the Secretary to enter into an agreement with a non-federal interest to maintain a navigation project for a harbor or inland harbor (federally authorized harbor) in accordance with the WRDA of 1986. Amends the WRDA of 2007 to direct the Secretary to consolidate deep draft navigation expertise within the Corps into a deep draft navigation planning center of expertise. Authorizes the Secretary, with the concurrence of the Administrator of the Environmental Protection Agency (EPA), to reopen the Cape Arundel Disposal Site in Maine as an alternative dredged material disposal site. Subtitle B: Inland Waterways - Directs the Secretary, for certain projects for navigation infrastructure of the inland and intracoastal waterways, to utilize certified project managers, utilize risk-based cost estimates, evaluate early contractor involvement acquisition procedures, review the use of fully funded contracts or continuing contracts, identify best management practices to speed project delivery, and develop a portfolio of standard design for inland navigation locks. Directs the Secretary to develop and submit a 20-year investment strategy for making capital investments on the inland and intracoastal waterways. Directs the Comptroller General (GAO) to prepare a report on the efficiency of collecting the fuel tax for the Inland Waterways Trust Fund. Directs the Secretary to study methods of financing the Inland Waterways Trust Fund, including issuance of tax-exempt bonds and imposing user fees, and to consider the feasibility of fees and revenues from alternative sources. Directs the Secretary to conduct an inland waterways stakeholder roundtable to provide for a review and evaluation of alternative approaches to: (1) address the financial needs of the Inland Waterways Trust Fund, and (2) support the water infrastructure needs of the Inland Waterways System. Requires 25% of the cost of construction for the Olmsted Project (a navigation project for Locks 52 and 53 on the Lower Ohio River between Illinois and Kentucky) to be paid from amounts appropriated from the Inland Waterways Trust Fund. Expresses the sense of Congress that the appropriation for the Project should not be less than $150 million for each fiscal year until construction of the Project is completed. Requires the Secretary to submit to Congress an annual financial plan for any inland waterways project that has an estimated total cost of $500 million or more. Directs the Secretary, at least 90 days before carrying out a proposed modification to the operation of a lock at a project for navigation on the inland waterways, to: (1) provide notice of the proposed modification in the Federal Register, and (2) accept public comments on the proposed modification. Directs the Secretary to assess the operation and maintenance needs of the Atlantic Intracoastal Waterway. Directs the Secretary to study and report on the impact of closing the Upper St. Anthony Falls Lock and Dam in Minnesota on the economy and the environment. Provides for the closure of such facility if the annual average tonnage moving through it during the preceding 5 years was not more than 1.5 million tons. Authorizes the Cherokee Nation of Oklahoma to: (1) design and construct one or more hydroelectric generating facilities at the W.D. Mayo Lock and Dam on the Arkansas River, Oklahoma; and (2) market the electricity generated from any such facility. Title III: Deauthorizations and Backlog Prevention - Directs the Secretary to submit to the House Committee on Transportation and Infrastructure and the Senate Committee on Environment and Public Works, and publish in the Federal Register, a report that lists each authorized water resources development project, or separable element of a project, authorized for construction before November 8, 2007: (1) for which construction was not initiated before the enactment of this Act or for which no funds were obligated for construction of the project during the 5-year period ending on July 1, 2013; and (2) that has an estimated cost to complete of at least $12 billion. Directs the Secretary to conduct an assessment of all properties under the control of the Corps of Engineers and develop an inventory of the properties that are not needed for its missions. Provides that a water resources development project, or separable element of such project, shall not be authorized for construction by this Act after the last day of the seven-year period beginning on the date of enactment of this Act unless during that period funds have been obligated for construction of such project. Deauthorizes projects for flood protection, navigation, shoreline protection, and other improvement at specified locations in California, Florida, Hawaii, Illinois, Maine, Maryland, Massachusetts, Texas, and Wisconsin. Provides for land conveyances in Oklahoma and Washington. Title IV: Water Resources Infrastructure - Authorizes specified final feasibility studies for water resources development and conservation and other purposes, including regarding: (1) navigation in Texas, Louisiana, Florida, and Georgia; (2) flood risk management in Kansas, California, Iowa, Minnesota, North Dakota, and Kentucky; (3) hurricane and storm damage risk reduction in North Carolina and California; (4) hurricane and storm damage risk reduction and environmental restoration in Mississippi; and (5) environmental restoration in Maryland, Florida, Louisiana, Minnesota, and North Carolina. Modifies projects for: (1) navigation at Miami Harbor, Miami-Dade County, Florida, and at the Lower Ohio River, Illinois and Kentucky; and (2) flood control at Little Calumet River Basin (Cady Marsh Ditch), Indiana.
United States · United States Congress · 10 September 2013
Delays for one year the effective date of any provisions of the Patient Protection and Affordable Care Act or of any health care provisions of the Health Care and Education Reconciliation Act of 2011 that were scheduled to take effect on or after January 1, 2014. Suspends for one year, beginning January 1, 2014, any tax or tax increase imposed by such provisions if the tax or increase takes effect before that date.
United States · United States Congress · 10 September 2013
IRS Abuse Protection Act of 2013 - Amends the Internal Revenue Code to require the Secretary of the Treasury to provide written notice to a taxpayer any time such taxpayer's account, tax return, or return information is accessed by the Department of the Treasury. Requires such notice to include: (1) who accessed such information, (2) the purpose for which such information was accessed, (3) how much information was accessed, (4) a copy of all information accessed, and (5) a notice of taxpayer rights. Prohibits the Secretary from providing access to or disclosing taxpayer information to a state entity conducting an investigation until such entity agrees to notify the Secretary, within one year after the investigation is closed, of the identity of who accessed such information, what was accessed, and why and how such information was accessed. Requires the Inspector General for Tax Administration of the Department of the Treasury to notify a taxpayer of an investigation by the Inspector General of any unauthorized use of a taxpayer's account, tax return, or tax information and provide full access to any report with respect to such investigation.
United States · United States Congress · 10 September 2013
Roth IRA Flexibility Act of 2013 - Amends part B (Supplementary Medical Insurance) of title XVIII (Medicare) of the Social Security Act with respect to the formula for reductions in the income-based subsidy for premiums under Medicare parts B and D (Voluntary Prescription Drug Benefit Program). Disregards, in computing adjusted gross income in that formula, any amounts transferred from a traditional individual retirement account (IRA) to a Roth IRA. Amends the Internal Revenue Code to authorize the use of tax return information involving such amounts for disclosure to carry out those subsidy adjustments. Directs the Secretary of Health and Human Services (HHS), in collaboration with the Commissioner of Social Security, to refund to an individual the portion of premiums paid under Medicare parts B and D equal to the difference between the premiums paid and the premiums the individual would have paid if any rollovers to a Roth IRA from an eligible non-Roth IRA retirement plan made on or after January 1, 2011, had not been taken into account.
United States · United States Congress · 10 September 2013
IRS Abuse Protection Act of 2013 - Amends the Internal Revenue Code to require the Secretary of the Treasury to provide written notice to a taxpayer any time such taxpayer's account, tax return, or return information is accessed by the Department of the Treasury. Requires such notice to include: (1) who accessed such information, (2) the purpose for which such information was accessed, (3) how much information was accessed, (4) a copy of all information accessed, and (5) a notice of taxpayer rights. Prohibits the Secretary from providing access to or disclosing taxpayer information to a state entity conducting an investigation until such entity agrees to notify the Secretary, within one year after the investigation is closed, of the identity of who accessed such information, what was accessed, and why and how such information was accessed. Requires the Inspector General for Tax Administration of the Department of the Treasury to notify a taxpayer of an investigation by the Inspector General of any unauthorized use of a taxpayer's account, tax return, or tax information and provide full access to any report with respect to such investigation.
United States · United States Congress · 9 September 2013
Union Bailout Prevention Act of 2013 - Declares that no refundable premium assistance tax credits (subsidies) for coverage under a qualified health plan under the Internal Revenue Code, or reductions in cost-sharing under the Patient Protection and Affordable Care Act (PPACA), shall be permitted with respect to an individual for health insurance coverage provided pursuant to a collective bargaining agreement involving one or more employers (Taft-Hartley plan). Amends PPACA to exclude Taft-Hartley plans from the meaning of "qualified health plan."
United States · United States Congress · 9 September 2013
NSA Accountability Act - Amends the Foreign Intelligence Surveillance Act of 1978 (FISA) (as amended by the USA PATRIOT Act) to require the Federal Bureau of Investigation (FBI) (in some cases, on behalf of the National Security Agency [NSA]), in applications for court orders requiring the production of tangible things (commonly referred to as business records, including books, records, papers, documents, and other items) for an investigation to obtain foreign intelligence information not concerning a U.S. person or to protect against international terrorism or clandestine intelligence activities, to include a statement of specific and articulable facts showing reasonable grounds to believe that such things are relevant and material to an authorized investigation. (Currently, a general statement of facts must only show that the tangible things are relevant to an authorized investigation.) Requires that the items sought pertain only to an individual that is the subject of such investigation. Removes a list of production items currently designated as presumptively relevant. (Currently, tangible things are considered to be presumptively relevant if the government shows that they pertain to a foreign power or an agent of a foreign power, the activities of a suspected agent of a foreign power who is the subject of such authorized investigation, or an individual in contact with, or known to, a suspected agent of a foreign power who is the subject of such authorized investigation.) Requires, in the case of a violation of the requirements addressing production orders for tangible things, that all unobligated funds made available to carry out such activities in the fiscal year be withheld for the period beginning on the date of such violation until September 30 of such fiscal year.
United States · United States Congress · 2 August 2013
Tribal General Welfare Exclusion Act of 2013 - Amends the Internal Revenue Code to exclude from gross income, for income tax purposes, the value of an Indian general welfare benefit. Defines "Indian general welfare benefit" as any payment made or services provided to or on behalf of a member of an Indian tribe under an Indian tribal government program if: (1) such program is administered under specified guidelines and does not discriminate in favor of members of the governing body of the Indian tribe; and (2) the program benefits are available to any tribal member, are for the promotion of general welfare, are not lavish or extravagant, and are not compensation for services. Directs the Secretary of the Treasury to: (1) establish a Tribal Advisory Committee to advise the Secretary on the taxation of Indians, (2) establish and require training and education for Internal Revenue Service (IRS) field agents on federal Indian law and the implementation of this Act, and (3) suspend audits and examinations of Indian tribal governments and members of Indian tribes and waive any interest or tax penalties related to the exclusion from gross income of Indian general welfare benefits.
United States · United States Congress · 2 August 2013
Business Activity Tax Simplification Act of 2013 - Expands the federal prohibition against state taxation of interstate commerce to: (1) include taxation of out-of-state transactions involving all forms of property, including intangible personal property and services (currently, only sales of tangible personal property are protected); and (2) prohibit state taxation of an out-of-state entity unless such entity has a physical presence in the taxing state. Sets forth criteria for: (1) determining that a person has a physical presence in a state, and (2) the computation of the tax liability of affiliated businesses operating in a state.
United States · United States Congress · 2 August 2013
Government Litigation Savings Act - Revises provisions of the Equal Access to Justice Act (EAJA) and the federal judicial code relating to the fees and other expenses of parties in agency proceedings and court cases against the federal government. Restricts awards of fees and other expenses under EAJA to prevailing parties with a direct and personal interest in an adjudication, including because of medical costs, property damage, determination of benefits, an unpaid disbursement, and other expenses of adjudication, or because of a policy interest. Requires (currently, authorizes) the reduction or denial of an award if the party during the course of the proceedings engaged in conduct which unduly or unreasonably (currently, unduly and unreasonably) protracted the final resolution of the matter in controversy. Increases to $200 per hour the cap on attorney fees awarded under EAJA and eliminates the cost-of-living and special factor considerations for allowing an increase in the hourly rate for such fees. Eliminates the net worth exemption for determining eligibility for fees and expenses under EAJA for tax-exempt organizations and cooperative associations under the Agricultural Marketing Act.
United States · United States Congress · 2 August 2013
Gun Violence Prevention and Safe Communities Act of 2013 - Amends the Internal Revenue Code, with respect to the excise tax on the sale of firearms by manufacturers, producers, or importers, to: (1) increase the rate of such tax to 20% on pistols, revolvers, and other firearms and on any lower frame or receiver for a firearm; and (2) impose a 50% tax on shells and cartridges. Exempts any department, agency, or instrumentality of the United States from such tax. Allocates revenues from the increased excise tax under this Act for law enforcement and public safety grant programs, including programs for research on gun violence and its prevention. Increases the occupational tax on importers, manufacturers, and dealers in firearms and the transfer tax on firearms. Modifies the definition of "firearm" for excise tax purposes to include a semiautomatic pistol chambered for cartridges and configured with receivers commonly associated with rifles and capable of accepting detachable magazines.
United States · United States Congress · 2 August 2013
Tribal Tax and Investment Reform Act of 2013 - Amends the Internal Revenue Code (IRC) to include Indian tribal governments in an annual allocation of a national tax-exempt bond volume cap. Repeals the condition limiting an Indian tribal government's eligibility to issue tax-exempt bonds or to be exempt from specified excise taxes to the connection of those bonds and excise taxes to an essential government function. Amends the IRC and the Employee Retirement Income Security Act of 1974 to treat employee benefit plans maintained by Indian tribes and domestic relations orders issued pursuant to tribal law in the same manner as plans maintained by states and domestic relations orders issued pursuant to state law. Treats tribal charities and foundations in the same manner as charities and foundations funded and controlled by other governmental entities for purposes of the tax-exempt status of, and deduction for contributions to, such organizations. Amends the Social Security Act to give Indian tribes or tribal organizations access to the Federal Parent Locator Service if they are eligible for a grant to operate a child support enforcement program. Makes those tribes and tribal organizations eligible to participate in the program that collects past-due support from the federal tax refunds individuals are due. Amends the IRC to establish a clean renewable energy bond limitation for Indian tribal governments for each of calendar years 2014, 2015, and 2016. Prohibits the Secretary of the Treasury from allocating more than 20% of the national clean renewable energy bond limitation to finance any one project.
United States · United States Congress · 2 August 2013
Career and Technical Education Equity Act - Amends the Carl D. Perkins Career and Technical Education Act of 2006 to revise hold harmless requirements for the allotment of career and technical education assistance grants to states. Prohibits a state from receiving an allotment for a fiscal year that is less than 90% of the allotment the state received for the preceding fiscal year. (Currently, no state may receive an allotment less than the one it received for FY1998.)
United States · United States Congress · 2 August 2013
IRS Employee Responsibility Act of 2013 - Makes an officer or employee of the Internal Revenue Service (IRS) personally responsible for payment of any awards or costs of litigation arising from official actions taken by such officer or employee that a court finds were in violation of law, vexatious, frivolous, or in bad faith unless such court finds special circumstances that would make an award unjust.
United States · United States Congress · 2 August 2013
Jobs for Urban Sustainability and Training in America Act of 2013 - Authorizes the Secretary of Commerce to make additional grants to: (1) cities with high unemployment (with a population of at least 600,000 and an unemployment rate greater than the national unemployment rate) for public works, training, and economic development projects, as well as for economic adjustment; and (2) firms adversely affected by import competition which are assisted under the Trade Adjustment Assistance for Firms (TAAF) Program. Directs the Secretary of Labor to make grants to carry out adult and dislocated worker employment and training activities under the Workforce Investment Act of 1998 in cities with high unemployment. Amends the Internal Revenue Code to deny a tax deduction for income attributable to the domestic production, refining, processing, transportation, or distribution of oil, gas, or any primary products thereof by a major integrated oil company (an oil company which has an average daily worldwide production of crude oil of at least 500,000 barrels for the taxable year, and which had gross receipts in excess of $1 billion for its last taxable year ending during calendar year 2005).