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Bill· SS. 3159 (114th)referred
United States · United States Congress · 12 July 2016
Energy Storage Tax Incentive and Deployment Act of 2016 This bill amends the Internal Revenue Code to allow tax credits for: (1) energy storage technologies, and (2) battery storage technology. The bill expands the tax credit for investments in energy property to include equipment that: (1) receives, stores, and delivers energy using batteries, compressed air, pumped hydropower, hydrogen storage (including hydrolysis), thermal energy storage, regenerative fuel cells, flywheels, capacitors, superconducting magnets, or other technologies identified by the Internal Revenue Service; and (2) has a capacity of at least five kilowatt hours. The bill also expands the tax credit for residential energy efficient property to include expenditures for battery storage technology that: (1) is installed on or in connection with a dwelling unit located in the United States and used as a residence by the taxpayer, and (2) has a capacity of at least three kilowatt hours.
Bill· SS. 3157 (114th)open
United States · United States Congress · 12 July 2016
Stolen Identity Refund Fraud Prevention Act This bill amends the Internal Revenue Code to establish requirements and authorities for the Internal Revenue Service (IRS) related to: (1) preventing identify theft and tax refund fraud, and (2) the electronic filing of tax returns. With respect to identity theft and tax refund fraud, the IRS must: develop and implement guidelines for stolen identity refund fraud cases, provide specified notifications and materials to suspected victims of identity theft, examine certain statements and returns for evidence of employment-related identity theft, and establish procedures to ensure that taxpayers are not penalized for the underreporting of income due to identity theft. The bill also increases civil and criminal penalties associated with identify theft, permits the IRS to transfer funds between accounts to combat tax fraud, and reinstates streamlined critical pay authority for certain IRS information technology positions. The bill amends title II (Old Age, Survivors and Disability Insurance) of the Social Security Act to: (1) require the Social Security Administration to annually request certain information from the IRS to ensure the accuracy of records regarding wages and self-employment income, and (2) permit the IRS to access the Department of Health and Human Service's National Directory of New Hires for the purpose of identifying and preventing fraudulent tax return filings and claims for refunds. The IRS and the Government Accountability Office must submit to Congress specified reports regarding identify theft and tax refund fraud. With respect to the electronic filing of returns, the IRS must: establish a program to issue identity protection personal identification numbers to any individual after the individual's identity has been verified, establish an Internet platform for Form 1099 filings, require electronically prepared paper returns to include a scannable code for converting the form to an electronic format, and verify the identity of individuals opening an e-Services account. The bill also expands the authority of the IRS to require certain taxpayers to file electronic returns.
Bill· SS. 3156 (114th)open
United States · United States Congress · 12 July 2016
Taxpayer Protection Act of 2016 This bill amends the Internal Revenue Code to modify requirements regarding tax assessment and collection procedures, assistance provided to individuals in filing tax returns, whistle-blower protections, Internal Revenue Service (IRS) employment policies, tax-exempt organizations, and protecting taxpayers from identity theft and tax fraud. The bill extends the time limit for contesting an IRS levy and holds individuals harmless for making certain contributions to retirement plans after an improper levy on a retirement plan. The bill establishes several requirements to assist taxpayers in filing returns, including: establishing a permanent Community Volunteer Income Tax Assistance Matching Grant Program, limiting redisclosures and uses of consent-based disclosures of tax return information, modifying rules regarding equitable relief from joint liability, limiting user fees for installment agreements, requiring the IRS to notify Congress prior to closing a Taxpayer Assistance Center, and requiring the Department of Defense to take certain actions to identify and recover severance payments that were improperly withheld from veterans with combat-related injuries. The bill requires the Government Accountability Office (GAO) and the Treasury Inspector General for Tax Administration to report on whistle-blower awards. It also modifies requirements regarding: disclosures to whistle-blowers, updates on whistle-blower investigations, and anti-retaliation whistle-blower protections for employees. The bill revises IRS employment policies to: establish electronic record retention requirements; prohibit the rehiring of former IRS employees who were removed for misconduct; provide the IRS with additional authorities to remove or transfer senior executives based on performance or misconduct; bar the IRS from delegating to third-party contractors the authority to examine books and records, summon persons, or take sworn testimony related to a tax matter; and require the Department of the Treasury to notify taxpayers regarding certain unauthorized inspections or disclosures of returns and return information. The bill modifies policies for tax-exempt organizations to: expand electronic filing requirements, repeal the substantiation exception for charitable contributions reported by donee organizations, prohibit the IRS from targeting U.S. citizens for exercising any right guaranteed under the First Amendment to the U.S. Constitution, and require the IRS to notify a tax-exempt organization prior to revoking its tax-exempt status for failing to file information returns. The bill also requires the IRS to take several actions to protect taxpayers from identity theft and tax fraud, including: establishing a single point of contact for identity theft victims, providing taxpayers who call the IRS with information on identity theft and tax scams, and providing specified notifications and information to suspected victims of identity theft. The GAO must submit reports to Congress regarding: IRS authority to compromise tax matters; opportunities for hearings by the IRS Office of Appeals; phones and in-person services provided by the IRS to taxpayers residing in certain areas with populations of less than 50,000; and federal employee wage and tax withholding reporting to state tax agencies. The IRS must report to Congress on the status of efforts to expand online taxpayer services. The Treasury Inspector General for Tax Administration must submit reports to Congress regarding: (1) IRS audit criteria, and (2) technological solutions to help protect taxpayers from telephone calls from individuals who are falsely claiming to be calling from or on behalf of the IRS.
Bill· HRH.R. 5736 (114th)referred
United States · United States Congress · 12 July 2016
Taxpayer Identity Protection and Alert Act of 2016 This bill requires the Internal Revenue Service (IRS) to submit to Congress a report including: (1) an assessment of the feasibility of notifying a taxpayer when a return (including any claim for a credit or a refund) has been filed for the taxpayer, and (2) recommendations with respect to any infrastructure or other changes that would facilitate the notification process. The assessment must include the feasibility of transmitting the notification using the contact information on file with the IRS in addition to any contact information provided in the return.
Bill· HRH.R. 5731 (114th)referred
United States · United States Congress · 12 July 2016
Secure, Accessible, Valuable, Efficient Universal Pension Accounts Act or the SAVE UP Act This bill amends the Internal Revenue Code to establish the SAVE UP Account program to provide tax-exempt retirement accounts to employees who are not otherwise eligible for certain retirement plans. The bill establishes: (1) a board of trustees to create and manage the accounts, (2) a board of governors to establish policies for the investment and management of fund assets, and (3) a trust fund and accounts in the Treasury for the program. An employer must establish an account contribution program if: (1) the employer's aggregate number of employee hours of service during the preceding year was at least 1,600; (2) the employer does not offer a retirement plan to all employees. Government entities and churches are exempt from this requirement. Under the contribution program, employers must: (1) contribute at least 50 cents per hour worked by the employee; and (2) make automatic contributions on behalf of employees who do not opt-out, beginning with 3% of wages and eventually increasing to 5%. The bill sets forth requirements for: (1) determining an employee's share of positive net investment returns, and (2) paying benefits from the accounts in the form of an annuity The bill allows a tax credit for certain small employers who elect to set up contribution programs for their employees. If an employer fails to maintain a required contribution program, the bill disallows the deduction for compensation for services performed by employees of the employer.
Bill· HRH.R. 5730 (114th)referred
United States · United States Congress · 12 July 2016
Fair Treatment of Scholarships Act of 2016 This bill amends the Internal Revenue Code to modify the provision which excludes from the gross income of a student any amount that is received as a qualified scholarship used for qualified tuition and related expenses. The bill expands the exclusion to: (1) permit the scholarship to be used for room and board costs for which there is an allowance under the Higher Education Act of 1965; and (2) to specify that "qualified tuition and related expenses" include fees, books, supplies, and equipment required for research at the educational organization. The amount included in qualified tuition and related expenses for research not required for a course of instruction may not exceed $300 per year, adjusted for inflation after 2016.
Bill· HRH.R. 5719 (114th)open
United States · United States Congress · 11 July 2016
Empowering Employees through Stock Ownership Act This bill amends the Internal Revenue Code to allow an employee to elect to defer, for income tax purposes, income attributable to certain stock transferred to the employee by an employer. The employee may defer the inclusion of income from the stock until the year that includes the earliest of the dates on which: the stock is sold, exchanged, or otherwise transferred; the employee becomes an excluded employee; stock of the corporation becomes readily tradable on an established securities market; seven years have passed after the rights of the employee in the stock are transferable or are not subject to a substantial risk of forfeiture, whichever occurs earlier; or the employee elects to include the amount in income. The stock must meet specified requirements and be transferred to the employee from an eligible corporation in connection with the performance of services as an employee. A corporation is eligible if: (1) no stock of the corporation is readily tradable on an established securities market during the year or any preceding year, and (2) it has a written plan under which at least 80% of all employees have the same rights and privileges to receive stock for the year. Employees are excluded if they are or have been: (1) a 1% owner, the chief executive officer, or the chief financial officer of the corporation; (2) a family member of the specified individuals; (3) or one of the four highest compensated officers of the corporation. The corporation transferring stock must notify employees regarding the option of deferring income and meet specified withholding and reporting requirements.
Resolution· HRESH.Res. 820 (114th)passed
United States · United States Congress · 11 July 2016
Sets forth the rule for consideration of the bill (H.R. 5538) making appropriations for the Department of the Interior, environment, and related agencies for the fiscal year ending September 30, 2017, and for other purposes; providing for proceedings during the period from July 15, 2016, through September 5, 2016.
Resolution· HRESH.Res. 819 (114th)passed
United States · United States Congress · 11 July 2016
Sets forth the rule for consideration of the bill (H.R. 4992) to codify regulations relating to transfers of funds involving Iran, and for other purposes; providing for consideration of the bill (H.R. 5119) to prohibit the obligation or expenditure of funds available to any Federal department or agency for any fiscal year to purchase or issue a license for the purchase of heavy water produced in Iran; and providing for consideration of the bill (H.R. 5631) to hold Iran accountable for its state sponsorship of terrorism and other threatening activities and for its human rights abuses.
Bill· SS. 3152 (114th)referred
United States · United States Congress · 11 July 2016
Empowering Employees through Stock Ownership Act This bill amends the Internal Revenue Code to allow an employee to elect to defer, for income tax purposes, income attributable to certain stock transferred to the employee by an employer. The employee may defer the inclusion of income from the stock until the year that includes the earliest of the dates on which: the stock is sold, exchanged, or otherwise transferred; the employee becomes an excluded employee; stock of the corporation becomes readily tradable on an established securities market; seven years has passed after the rights of the employee in the stock are transferrable or are not subject to a substantial risk of forfeiture, whichever occurs earlier; or the employee elects to include the amount in income. The stock must meet specified requirements and be transferred to the employee from an eligible corporation in connection with the performance of services as an employee. A corporation is eligible if: (1) no stock of the corporation is readily tradable on an established securities market during the year or any preceding year, and (2) it has a written plan under which at least 80% of all employees have the same rights and privileges to receive stock for the year. Employees are excluded if they are or have been: (1) a 1% owner, the chief executive officer, or the chief financial officer of the corporation; (2) a family member of the specified individuals; (3) or one of the four highest compensated officers of the corporation. The corporation transferring stock must notify employees regarding the option of deferring income and meet specified withholding and reporting requirements.
Bill· HRH.R. 5725 (114th)referred
United States · United States Congress · 11 July 2016
IRS Data Verification Modernization Act of 2016 This bill specifies requirements for Internal Revenue Service (IRS) programs to disclose returns and return information to confirm a taxpayer's income for a legitimate business purpose. The IRS must ensure that the disclosure process is: (1) conducted entirely through fully automated and electronic means accessible through the Internet, and (2) able to be completed in as close to real-time as is practicable. In establishing the program, the IRS must, to the extent practicable, use resources in operation or in development at the IRS. Recipients authorized to receive returns or return information on behalf of taxpayers must maintain adequate security to protect the information being disclosed.
Bill· HRH.R. 5712 (114th)referred
United States · United States Congress · 11 July 2016
Obamacare Regressive Tax Relief Act This bill amends the Internal Revenue Code to reduce the penalties for individuals who fail to maintain the minimum essential health insurance coverage required by the Patient Protection and Affordable Care Act.
Bill· HRH.R. 5686 (114th)referred
United States · United States Congress · 8 July 2016
Pink Tax Repeal Act This bill prohibits the sale of substantially similar services or consumer products from the same manufacturer if they are priced differently based on the gender of the individuals to whom the products are marketed or intended or for whom the services are marketed, performed, or offered. A difference in coloring among consumer products shall not be construed as a substantial difference. Violations shall be treated as unfair or deceptive act or practice under the Federal Trade Commission Act. The Federal Trade Commission and state attorneys general are authorized to enforce against such violations.
Bill· HRH.R. 5671 (114th)referred
United States · United States Congress · 7 July 2016
Urban Progress Act of 2016 This bill provides support (e.g. grant programs or tax credits) for: the Rental Assistance Demonstration program that improves public housing, qualified ex-felons and employers who hire them, economically disadvantaged communities, a training program for workers, a program for providing eligible youth with summer employment opportunities, a plan to reduce the number of children living in poverty, benefits from the Supplemental Nutrition Assistance Program for children who attend summer school, families that have children and are under 150% of the poverty line, a process to expunge and seal certain youth criminal records, an effort in preventing juvenile delinquency and criminal street gang activity, and a program for increasing the racial diversity of law enforcement agencies. The bill also addresses gun violence, including by: (1) making trafficking in firearms a crime, (2) establishing firearm prohibitions for certain high-risk individuals, (3) establishing background check requirements, and (4) requiring gun owners to report a lost or stolen firearm to Department of Justice and local law enforcement authorities within 48 hours of discovery.
Bill· HRH.R. 5666 (114th)referred
United States · United States Congress · 7 July 2016
Stop Taxing the Second Amendment Act of 2016 This bill prohibits a state or local government from imposing a tax on a firearm or ammunition sale that affects interstate commerce. Additionally, it prohibits a state or local government from imposing a new tax or increasing an existing tax on a background check incident to a firearm or ammunition sale.
Bill· HRH.R. 5655 (114th)referred
United States · United States Congress · 7 July 2016
Addiction Prevention and Responsible Opioid Practices Act This bill addresses prescription opioid misuse. The Food and Drug Administration (FDA) must: (1) seek recommendations concerning opioid drugs from an FDA advisory committee relating to the approval of a new drug that is an opioid, and the labeling of opioid drugs for pediatric prescriptions; (2) develop recommendations for education programs for prescribers of opioids; and (3) issue guidance for labeling that deters opioid abuse. The bill amends the Federal Food, Drug, and Cosmetic Act by requiring manufacturers of opioid drugs to ensure that certain information about the risk factors associated with opioid drugs are included on the drug labels. The bill amends the Controlled Substances Act by: (1) addressing annual narcotic manufacturing quotas with respect to fentanyl, oxycodone, hydrocodone, oxymorphone, and hydromorphone; and (2) directing the Department of Justice (DOJ) to require medical practitioners to complete a training program on prescribing opioids for chronic pain before they are certified to prescribe controlled substances in schedule II, III, or IV. The bill establishes requirements for prescription drug monitoring systems to prevent over-prescribing controlled substances. The Department of Health and Human Services must: (1) submit a plan of action for addressing outliers in opioid prescribing practices and ensuring an adequate response to protect the public health, and (2) study the expansion of Medicare coverage for alternatives to opioid treatments. The bill amends the Internal Revenue Code to impose an excise tax on manufacturers or producers of opioid pain relievers. A portion of the amount generated from the tax must be used for substance abuse treatment programs. DOJ must establish a take-back program for the safe and environmentally responsible disposal of controlled substances.
Bill· SS. 3139 (114th)referred
United States · United States Congress · 7 July 2016
Energy Tax Fairness Act of 2016 This bill amends the Internal Revenue Code to expand the tax credit for investment in energy property to include qualified high-efficiency linear generator property. A stationary linear generator power plant is an integrated system consisting of translators, cylinders, electricity generating equipment, and associated balance of plant components which converts a fuel or waste heat into electricity for stationary applications. Qualified high-efficiency linear generator property is a stationary linear generator power plant which has: (1) a nameplate capacity of less than 2,000 kilowatts, and (2) an electricity-only generation efficiency of greater than 30%. For high-efficiency linear generator property that is placed in service during the taxable year, the credit for the year may not exceed $1,500 for each 0.5 kilowatt of capacity of the property.
Bill· HRH.R. 5672 (114th)referred
United States · United States Congress · 7 July 2016
Small Business Access to Capital Act of 2016 This bill amends the Small Business Jobs Act of 2010 to extend for an additional eight fiscal years the State Small Business Credit Initiative to assist participating states to give collateral support and other innovative credit access and guarantee initiatives for small business concerns and manufacturers. The bill prescribes allocations of federal funds to participating states. Treasury may award, on a competitive basis, up to a total of $1 billion in two tranches, according to specified criteria, to participating states and consortiums of participating states for use: (1) for making federal contributions to, or for the account of, an approved state program; or (2) as collateral for a qualifying loan or swap funding facility. The State Small Business Credit Initiative Act of 2010 is amended to revise minimum program requirements for state capital access programs. Treasury may not approve any state capital access program that fails to include a plan that promotes a fair share of federal contributions to be used to strengthen and increase economic opportunities for small business concerns in low-and moderate-income, minority, and other underserved communities and women- and minority-owned small business concerns. In making a determination that a state other credit support program is eligible for federal contributions to, or for the account of, the state program, Treasury shall take into account the extent to which the state plans to use these contributions to provide access to capital for small business concerns in low- and moderate-income, minority, and other underserved communities and to women- and minority-owned small businesses, and the extent to which resulting small business lending will expand economic opportunities for such communities and such concerns. The bill revises the mandatory contents of each participating state's annual report to Treasury on its capital access program. Treasury shall: consult with the Office of Minority and Women Inclusion (OMWI) of the Departmental Offices of Treasury, among others, on the administration of the state capital access program; and ensure adequate oversight of the approved state programs to ensure efforts to expand economic opportunity for minority- and women-owned small business concerns. Treasury shall also: consult with the OMWI in issuing such regulations and other guidance to implement the Act; and in issuing these regulations, seek public input from community, civil rights, consumer advocates, small business advocates, and other interested or affected parties.
Bill· HRH.R. 5652 (114th)referred
United States · United States Congress · 7 July 2016
Access to Better Care Act of 2016 This bill amends the Internal Revenue Code to permit a health plan with no deductible for medical management of a chronic disease to be treated as a high deductible health plan for purposes of health savings account eligibility requirements. A chronic condition or disease must be expected to last for more than one year, limit what a person can do, and require ongoing medical monitoring. Medical management of a chronic disease is medical care which has the primary purpose of managing the condition or disease by preventing the onset, further deterioration, or complications associated with it.
Bill· HRH.R. 5647 (114th)referred
United States · United States Congress · 6 July 2016
This bill amends the Internal Revenue Code to treat any qualified ride-sharing service provided after the date of the enactment of this bill and before June 1, 2017, as a qualified transportation fringe benefit that is excluded from an employee's gross income. A qualified ride-sharing service is transportation provided through a transportation network company if: the transportation is in connection with travel between the employee's residence and place of employment, both of which are located within the Washington Metropolitan Area; the employee is an employee of a government agency and receives transit benefits from the agency; and the transportation is through the use of services that utilize innovative mobility technologies to provide alternatives to driving alone. The benefit is subject to a limit on the aggregate amount of certain transportation fringe benefits that may be excluded from gross income. During the period beginning with the enactment of this bill and ending on the earlier of June 1, 2017, or the completion of the Washington Metropolitan Area Transit Authority's maintenance program (commonly referred to as "SafeTrack"), agencies that provide transit benefits to employees must provide benefits for using transportation network companies within the Washington Metropolitan Area in the same manner as benefits are provided for using public transportation services in the area.
Bill· HRH.R. 5632 (114th)referred
United States · United States Congress · 6 July 2016
Stranded Nuclear Waste Accountability Act of 2016 This bill directs the Department of Energy (DOE) to establish a program to provide compensation to communities in which a nuclear waste storage facility is located. DOE must provide payments equal to $15 per kilogram of spent nuclear fuel stored at the nuclear waste facility. Each local government within the jurisdictional boundaries of a nuclear waste facility must submit an annual application to DOE for compensation. DOE may make only one payment per fiscal year to eligible local governments.
Bill· HRH.R. 5617 (114th)referred
United States · United States Congress · 1 July 2016
Underwater Student Borrowers Act This bill amends the Internal Revenue Code, with respect to the exclusion from gross income of income attributable to the discharge of student loan indebtedness, to: (1) include indebtedness discharged due to income-contingent and income-based repayment plans, the death or disability of the borrower, or the closing of an educational institution; and (2) revise the definition of "student loan" to mean a loan made by any lender, including a loan for the refinancing of an existing loan.
Bill· SS. 3125 (114th)referred
United States · United States Congress · 29 June 2016
Stop Terrorist Operational Resources and Money Act This bill expresses the sense of Congress regarding the importance of the United States and its partners curtailing the financial resources of the Islamic State of Iraq and the Levant (ISIL). The President may designate a country as a Jurisdiction of Terrorism Financing Concern if the President determines that government officials know, or should know, that activities are taking place within the country that substantially finance the operations of, or acts of international terrorism by, foreign terrorist organizations. The President shall, after so designating a country: (1) submit a report that identifies the country and sets forth the information used to make such designation; and (2) take one or more actions to limit military and technology exports, cut or suspend development and security assistance, and suspend credit, procurement, and contracting by federal agencies with respect to such country. The President may, as an alternative to such actions, enter into an agreement with a foreign government that obligates such government to more effectively counter activities that finance the operations of, or acts of international terrorism by, foreign terrorist organizations. With respect to a financial institution, the President: (1) may remove a limitation or condition for national security purposes, and (2) shall not be required to apply sanctions if the sanctionable activity is terminated or the institution is taking significant steps to do so. The Foreign Assistance Act of 1961 is amended to permit the allocation of funds for countering terrorism financing under the program to provide technical assistance to foreign governments and foreign central banks of developing or transitional countries. The President shall prescribe regulations to prohibit, or impose strict conditions on, the opening or maintaining in the United States of a correspondent account or a payable-through account by a foreign financial institution that knowingly: facilitates a significant transaction or transactions for ISIL or its affiliates; facilitates a significant transaction for a person acting on behalf of, or owned or controlled by, ISIL or its affiliates; or engages in money laundering or significant financial services to carry out such an activity. The bill prescribes penalties for violations of such prohibitions. The Foreign Relations Authorization Act, Fiscal Years 1988 and 1989 is amended to include in the annual country reports on terrorism for each foreign country in which terrorism financing activities are taking place assessments of such activities and government preventive efforts and capacities.
Bill· SS. 3120 (114th)referred
United States · United States Congress · 29 June 2016
This bill requires Members of Congress, the President, and the Vice President to purchase health insurance through a health insurance exchange. These officials may receive a federal subsidy or contribution to the costs of coverage through congressional disbursing offices, the Office of Personnel Management, or tax credits only if the subsidy or contribution is otherwise available to individuals at a similar income level.
Bill· SS. 3119 (114th)referred
United States · United States Congress · 29 June 2016
Reducing Excessive Government Act of 2016 or the REG Act This bill requires Congress, within 60 days after the debt limit is increased or suspended, to enact legislation eliminating rules that results in a reduction of the direct cost of federal regulation during a specified 10-fiscal-year period by at least 15% of the amount of such increase. If the debt limit is increased or suspended, each agency shall submit to the Senate, the House of Representatives, and the Government Accountability Office (GAO) a report identifying each major rule of the agency. (A major rule is defined as a rule that has or is likely to result in an annual effect on the economy of $100 million or more.) GAO shall subsequently submit a report evaluating whether agencies appropriately identified major rules. Each House and Senate committee shall submit to the Committee on the Budget of its chamber a list of the major rules within the committee's jurisdiction that it recommends should be repealed. Each committee shall consider: whether the rule has been ineffective in achieving its purpose, adverse effects that could materialize if the rule is repealed, whether the costs of the rule outweigh its benefits, and whether the rule has become obsolete or overlaps with another rule. The Budget Committees shall report a joint resolution carrying out all such recommendations without substantive revision. The bill provides for the expedited consideration of such a joint resolution. A repealed rule may not be reissued in substantially the same form. If the Office of Management and Budget determines that legislation has not been enacted under this bill by the prescribed deadline, the public debt limit shall be equal to the sum of the face amount of obligations issued by the United States and the face amount of obligations whose principal and interest are guaranteed by the United States (except guaranteed obligations held by Treasury) outstanding on the date of the determination.
Bill· SS. 3111 (114th)referred
United States · United States Congress · 29 June 2016
Seniors Tax Hike Prevention Act of 2016 This bill amends the Internal Revenue Code (IRC) to extend, through 2018, the rule that permits individuals who are 65 and older to deduct certain medical expenses that exceed 7.5% of adjusted gross income. (Under current law, the rule that reduces the 10% threshold for the medical expense deduction to 7.5% if a taxpayer or a taxpayer's spouse is 65 or older expires at the end of 2016.) The bill also expresses the sense of the Senate that the reduction in revenues resulting from this bill should be offset by an appropriate amendment to the IRC.
Bill· SS. 3109 (114th)referred
United States · United States Congress · 29 June 2016
Inspector General Recommendation Transparency Act of 2016 This bill amends the Inspector General Act of 1978 to require each Inspector General, within one year after the first deadline for the semiannual report on its activities after enactment of this bill, to make available on its website a list of any recommendations by such Inspector General that have been open for more than one year. An "open" recommendation is one that has been made publicly available on such website but has not been adopted or implemented by such Inspector General's establishment. The list shall include: the number of recommendations issued by the Inspector General for the fiscal year and the number that are open, each report in which an open recommendation was issued, the assigned number and a short description of each open recommendation, the date the open recommendation was first issued and its current status, and any comments of the Inspector General relating to why the recommendation remains open and any response from the establishment. The list shall be updated by the Inspector General at least every six months.
Bill· HRH.R. 5610 (114th)referred
United States · United States Congress · 28 June 2016
Earthquake Mitigation Tax Incentive Act of 2016 This bill amends the Internal Revenue Code to exclude from gross income any amount received as a qualified earthquake mitigation payment. A qualified earthquake mitigation payment is any amount received by a residential property owner or occupant under an earthquake loss mitigation program established by a state (including an agency, instrumentality, or political subdivision of the state) or by a state with a tax-exempt organization or public instrumentality of the state.
Bill· HRH.R. 5581 (114th)referred
United States · United States Congress · 24 June 2016
Contributions Legally Interdicted from Noncitizens To Our Nonprofits Act of 2016 or the CLINTON Act of 2016 This bill amends the Internal Revenue Code to prohibit a federal official organization from being treated as a tax-exempt organization under section 501(c)(3) for any period after the date on which the organization knowingly or willingly accepts or solicits any contribution from any person connected to a foreign government. A tax-exempt organization is a "federal official organization" if one or more current or former specified federal officials established, control, or actively participate in the management of the organization. If the organization accepts a contribution from any person and learns that that the person is connected to a foreign government after the acceptance, it will not be treated as knowingly or willingly accepting the contribution if the contribution is returned within 30 days of learning of the status of the person. The bill imposes a tax on any federal official organization that knowingly or willingly accepts any contribution from any person connected to any foreign government in an amount equal to the amount of the contribution.
Bill· HRH.R. 5575 (114th)referred
United States · United States Congress · 24 June 2016
First-Time Homebuyer Savings Account Act of 2016 This bill amends the Internal Revenue Code to provide for tax-preferred savings accounts for first-time homebuyers. An individual may make up to $14,000 per year in after-tax contributions to the account, subject to a $50,000 lifetime contribution limit, a $150,000 limit on the fair market value of the account, and adjustments for inflation after 2017. Distributions from the account that are used to pay the qualified principal residence purchase expenditures of the designated beneficiary are excluded from gross income. A "qualified principal residence purchase expenditure" is, with respect to a designated beneficiary who is a first-time homebuyer, any amount: (1) paid toward the purchase price of a principal residence of the beneficiary, (2) required to be paid to settle the purchase of such residence, or (3) required to be paid by the beneficiary to obtain acquisition indebtedness with respect to the residence. Excess contributions to the account, distributions that exceed the qualified principal residence purchase expenditures of the beneficiary, and distributions that are not used for first-time homebuyer purposes are subject to specified taxes.
Resolution· HRESH.Res. 797 (114th)passed
United States · United States Congress · 22 June 2016
Sets forth the rule for consideration of the conference report to accompany the bill (H.R. 2577) making appropriations for the Departments of Transportation, and Housing and Urban Development, and related agencies for the fiscal year ending September 30, 2016, and for other purposes; providing for proceedings during the period from June 23, 2016, through July 4, 2016; and providing for consideration of motions to suspend the rules.
Resolution· HCONRESH.Con.Res. 139 (114th)open
United States · United States Congress · 22 June 2016
Directs the Clerk of the House of Representatives to make a correction in the enrollment of H.R. 2577 to change the title to read "Making appropriations for military construction, the Department of Veterans Affairs, and related agencies for the fiscal year ending September 30, 2017, and for other purposes."
Bill· HRH.R. 5563 (114th)referred
United States · United States Congress · 22 June 2016
Restoring Local Control of Airports Act of 2016 This bill reauthorizes through FY2021 and revises the Airport Improvement Program. Specifically, the bill: (1) eliminates the federal cap on passenger facility charges (local user fees) of $4.50 per enplanement; and (2) with respect to airports that increase such charges beyond $4.50 per enplanement, provides for corresponding reductions in program grant funding. In addition, the bill amends the Internal Revenue Code to reduce the federal airline ticket tax.
Bill· HRH.R. 5557 (114th)referred
United States · United States Congress · 22 June 2016
Poll Tax Prohibition Act of 2016 This bill amends the Help America Vote Act of 2002 and the National Voter Registration Act of 1993 to prohibit requiring: an individual to present a piece of information that has an associated cost as a condition of voting in a federal election, or an individual wishing to vote by mail to include a piece of identification (or a copy of one) that has an associated cost.
Resolution· HRESH.Res. 794 (114th)passed
United States · United States Congress · 21 June 2016
Sets forth the rule for consideration of the bill (H.R. 5485) making appropriations for financial services and general government for the fiscal year ending September 30, 2017.
Bill· HRH.R. 5550 (114th)referred
United States · United States Congress · 21 June 2016
No Dollars for Ayatollahs Act This bill amends the Internal Revenue Code to impose an excise tax on any U.S. person who clears or transfers more than $1 million U.S. dollars per year for the direct or indirect benefit of the government of Iran or any Iranian person. The tax is equal to 100% of the amount that is cleared or transferred. The tax also applies to transactions by certain related entities, including the clearing or transferring of U.S dollars by: (1) a foreign member of a U.S. person's worldwide affiliated group, or (2) a foreign person who is not a member of a U.S. person's worldwide affiliated group, but has a correspondent account or payable-through account for or with such a member or a U.S. person. The tax applies to transactions by a foreign person described above if the member or U.S. person for or with whom the account is maintained knew or had reason to know the dollars were being cleared or transferred.
Bill· HRH.R. 5545 (114th)referred
United States · United States Congress · 21 June 2016
Preventing Investment in Terrorist Regimes Act This bill amends the Internal Revenue Code to modify the rules that apply to income derived from foreign countries designated as sponsors of international terrorism or with whom the United States does not have diplomatic relations. The bill: (1) disallows a foreign tax credit for taxes paid to any country on income derived from one of the countries subject to the rules, (2) denies a deduction for the disallowed foreign tax credits, (3) doubles the tax rate on income derived from the countries subject to the rules, (4) and expands the definition of income derived from the countries. The bill also eliminates the authority of the President to waive the denial of foreign tax credits with respect to taxes paid or accrued to a country that the Department of State has designated as a foreign country that repeatedly provides support for international terrorism. (Under current law, a waiver is permitted if the President determines that it is in the national interest of the United States and will expand trade and investment opportunities for U.S. companies in the country.)
Bill· HRH.R. 5539 (114th)referred
United States · United States Congress · 21 June 2016
Preserving Investment in Needy Neighborhoods Act This bill amends the Internal Revenue Code to: (1) exclude from gross income contributions to the capital of a partnership, and (2) set forth rules for determining the basis of property and money contributed to the capital of a partnership.
Bill· HRH.R. 5528 (114th)referred
United States · United States Congress · 20 June 2016
Simplifying the Application for Student Aid Act This bill amends title IV (Student Assistance) of the Higher Education Act of 1965 to require the Department of Education (ED) to use tax information from the second preceding tax year (the "prior, prior year") to determine a student's financial aid eligibility. It requires data sharing between ED and the Internal Revenue Service (IRS), pursuant to taxpayer consent. The bill revises the annual adjustment percentage calculation used to determine the total maximum Federal Pell Grant award by measuring inflation over the most recent fiscal year instead of calendar year. ED must develop and maintain a consumer-tested technology tool to allow a federal financial aid applicant to complete and submit electronic forms (e.g., the Free Application for Federal Student Aid) using a mobile device. Additionally, ED must make every effort to use IRS data to automatically populate the electronic forms with tax return information.
Bill· HRH.R. 5523 (114th)open
United States · United States Congress · 16 June 2016
Clyde-Hirsch-Sowers RESPECT Act or the Restraining Excessive Seizure of Property through the Exploitation of Civil Asset Forfeiture Tools Act This bill revises the authority and procedures that the Internal Revenue Service (IRS) uses to seize property that has been structured to avoid Bank Secrecy Act (BSA) reporting requirements. The IRS may only seize property it suspects has been structured to avoid BSA reporting requirements if the property was derived from an illegal source or the funds were structured for the purpose of concealing the violation of a criminal law or regulation other than structuring transactions to evade BSA reporting requirements. Within 30 days of seizing property, the IRS must: (1) make a good faith effort to find all owners of the property, and (2) notify the owners of the post-seizure hearing rights established by this bill. The IRS may apply to a court for one 30-day extension of the notice requirement if it can establish probable cause of an imminent threat to national security or personal safety. If the owner of the property requests a court hearing within 30 days after the date on which notice is provided, the property must be returned unless the court holds a hearing within 30 days after notice is provided and finds that there is probable cause to believe that the property was derived from an illegal source or the funds were structured to conceal the violation of a criminal law or regulation other than a structuring violation. The bill amends the Internal Revenue Code to exclude from gross income any interest received with respect to an action to recover property seized by the IRS pursuant to a claimed violation of the structuring provisions of the BSA.
Bill· HRH.R. 5502 (114th)referred
United States · United States Congress · 16 June 2016
Fairness in Financial Aid Act or the FIFA Act This bill amends the Higher Education Act of 1965 and the Internal Revenue Code to revise the Free Application for Federal Student Aid application process. Specifically, it allows a tax payer identification number to be used in place of a social security number in the application.
Bill· HRH.R. 5499 (114th)referred
United States · United States Congress · 16 June 2016
Agency Accountability Act of 2016 This bill requires any agency that receives a fee, fine, penalty, or proceeds from a settlement to deposit the amount in the general fund of the Treasury. The funds may not be used unless the funding is provided in advance in an appropriations bill. Any amounts deposited during the fiscal year in which this bill is enacted may not be obligated during the fiscal year and must be used for deficit reduction. The bill amends the Congressional Budget Act of 1974 to require offsetting receipts and collections to be treated as revenue. (Offsetting receipts and collections are funds collected by agencies from other government accounts or from the public in businesslike or market-oriented transactions. Under current law, the collections are treated as negative budget authority and outlays rather than revenue and may be used to offset spending for budget enforcement purposes.) The requirements of the bill do not apply to the U.S. Postal Service or the U.S. Patent and Trademark Office (USPTO). The Under Secretary of Commerce for Intellectual Property and the Director of the USPTO must submit annually to Congress a report describing any fee, fine, penalty, or proceeds from a settlement collected by the USPTO during the previous year.
Bill· SS. 3075 (114th)referred
United States · United States Congress · 16 June 2016
Addiction Prevention and Responsible Opioid Practices Act This bill addresses prescription opioid misuse. The Food and Drug Administration (FDA) must: (1) seek recommendations concerning opioid drugs from an FDA advisory committee relating to the approval of a new drug that is an opioid, and the labeling of opioid drugs for pediatric prescriptions; (2) develop recommendations for education programs for prescribers of opioids; and (3) issue guidance for labeling that deters opioid abuse. The bill amends the Federal Food, Drug, and Cosmetic Act by requiring manufacturers of opioid drugs to ensure that certain information about the risk factors associated with opioid drugs are included on the drug labels. The bill amends the Controlled Substances Act by: (1) addressing annual narcotic manufacturing quotas with respect to fentanyl, oxycodone, hydrocodone, oxymorphone, and hydromorphone; and (2) directing the Department of Justice (DOJ) to require medical practitioners to complete a training program on prescribing opioids for chronic pain before they are certified to prescribe controlled substances in schedule II, III, or IV. The bill establishes requirements for prescription drug monitoring systems to prevent over-prescribing controlled substances. The Department of Health and Human Services must: (1) submit a plan of action for addressing outliers in opioid prescribing practices and ensuring an adequate response to protect the public health, and (2) study the expansion of Medicare coverage for alternatives to opioid treatments. The bill amends the Internal Revenue Code to impose an excise tax on manufacturers or producers of opioid pain relievers. A portion of the amount generated from the tax must be used for substance abuse treatment programs. DOJ must establish a take-back program for the safe and environmentally responsible disposal of controlled substances.
Bill· SS. 3068 (114th)open
United States · United States Congress · 16 June 2016
Department of the Interior, Environment, and Related Agencies Appropriations Act, 2017 Provides FY2017 appropriations for the Department of the Interior, the Environmental Protection Agency (EPA), and related agencies. Provides appropriations to Interior for: the Bureau of Land Management, the U.S. Fish and Wildlife Service, the National Park Service, the U.S. Geological Survey, the Bureau of Ocean Energy Management, the Bureau of Safety and Environmental Enforcement, the Office of Surface Mining Reclamation and Enforcement, the Bureau of Indian Affairs and Bureau of Indian Education, and Departmental Offices. Provides appropriations to Interior for Department-Wide Programs, including Wildland Fire Management and Payments in Lieu of Taxes (PILT). Provides appropriations to the EPA. Provides appropriations to the Department of Agriculture for the Forest Service. Provides appropriations to the Department of Health and Human Services for: the Indian Health Service, the National Institutes of Health for the National Institute of Environmental Health Sciences, and the Agency for Toxic Substances and Disease Registry. Provides appropriations to other related agencies, including: the Executive Office of the President for the Council on Environmental Quality and the Office of Environmental Quality; the Chemical Safety and Hazard Investigation Board; the Office of Navajo and Hopi Indian Relocation; the Institute of American Indian and Alaska Native Culture and Arts Development; the Smithsonian Institution; the National Gallery of Art; the John F. Kennedy Center for the Performing Arts; the Woodrow Wilson International Center for Scholars; the National Foundation on the Arts and Humanities, including the National Endowment for the Arts and the National Endowment for the Humanities; the Commission of Fine Arts; the Advisory Council on Historic Preservation; the National Capital Planning Commission; the U.S. Holocaust Memorial Museum; Dwight D. Eisenhower Memorial Commission; and the Women's Suffrage Centennial Commission. Sets forth permissible and prohibited uses for funds provided by this and other appropriations Acts. Amends the Balanced Budget and Emergency Deficit Control Act of 1985 to require specified adjustments to discretionary spending limits in FY2017-FY2026 to accommodate appropriations for wildfire suppression operations in the Wildland Fire Management accounts at USDA and Interior. Alaska Land Use Council Act Establishes a new Alaska Land Use Council to facilitate coordination and cooperation among federal, state, and Alaska Native Corporation and tribal land and resource managers in implementing the Alaska National Interest Lands Conservation Act and other land and resource management laws. Women's Suffrage Centennial Commission Act Authorizes a Women's Suffrage Centennial Commission to commemorate the events that led to women gaining the right to vote, including the passage and ratification of the Nineteenth Amendment to the Constitution.
Bill· SS. 3067 (114th)open
United States · United States Congress · 16 June 2016
Financial Services and General Government Appropriations Act, 2017 Provides FY2017 appropriations to the Department of the Treasury, the Executive Office of the President, the judiciary, the District of Columbia, and several independent agencies. Department of the Treasury Appropriations Act, 2017 Provides appropriations to the Department of the Treasury for: Departmental Offices, the Financial Crimes Enforcement Network, the Bureau of the Fiscal Service, the Alcohol and Tobacco Tax and Trade Bureau, the U.S. Mint, the Community Development Financial Institutions Fund Program Account, and the Internal Revenue Service. Executive Office of the President Appropriations Act, 2017 Provides appropriations to the Executive Office of the President and Funds Appropriated to the President for: the White House, the Executive Residence at the White House, White House Repair and Restoration, the Council of Economic Advisers, the National Security Council and Homeland Security Council, the Office of Administration, Presidential Transition Administrative Support, the Office of Management and Budget, the Office of National Drug Control Policy, Information Technology Oversight and Reform, Special Assistance to the President, and the Official Residence of the Vice President. Judiciary Appropriations Act, 2017 Provides appropriations to the judiciary for: the Supreme Court of the United States; the U.S. Court of Appeals for the Federal Circuit; the U.S. Court of International Trade; Courts of Appeals, District Courts, and Other Judicial Services; the Administrative Office of the U.S. Courts; the Federal Judicial Center; and the U.S. Sentencing Commission. District of Columbia Appropriations Act, 2017 Provides appropriations to the District of Columbia, including Federal Funds and District of Columbia Funds. Provides appropriations to independent agencies, including: the Administrative Conference of the United States, the Commodity Futures Trading Commission, the Consumer Product Safety Commission, the Election Assistance Commission, the Federal Communications Commission, the Federal Deposit Insurance Corporation, the Federal Election Commission, the Federal Labor Relations Authority, the Federal Trade Commission, the General Services Administration, the Harry S. Truman Scholarship Foundation, the Merit Systems Protection Board, Morris K. Udall and Stewart L. Udall Foundation, the National Archives and Records Administration, the National Credit Union Administration, the Office of Government Ethics, the Office of Personnel Management, the Office of Special Counsel, the Postal Regulatory Commission, the Privacy and Civil Liberties Oversight Board, the Securities and Exchange Commission, the Selective Service System, the Small Business Administration, the U.S. Postal Service, and the U.S. Tax Court. Sets forth permissible and prohibited uses for funds provided by this and other appropriations Acts.
Bill· HRH.R. 5515 (114th)referred
United States · United States Congress · 16 June 2016
Election Protection & Integrity Certification Act or the EPIC Act This bill amends the Internal Revenue Code to require an organization applying for tax-exempt status to certify that it will not: (1) use foreign funds to make certain expenditures in connection with an election, a political party, or an electioneering communication; or (2) solicit, accept, or receive a contribution or donation from a foreign national for an election or a political party. A tax-exempt organization must certify in its annual tax return that it has not violated the requirements described above. The Government Accountability Office must study the political activities of corporations to determine whether foreign money is being used in U.S elections. The bill amends the Federal Election Campaign Act of 1971 to require tax-exempt organizations filing certain reports regarding disbursements for independent expenditures or electioneering communications to certify that foreign funds were not used for the disbursements.
Bill· HRH.R. 5511 (114th)referred
United States · United States Congress · 16 June 2016
Equal Access to Banking Act This bill requires the Federal Deposit Insurance Corporation (FDIC) to issue regulations: (1) easing the restrictive impact of regulations issued pursuant to the Federal Deposit Insurance Act relating to the factors to be considered for deposit insurance on non-profit community development financial institution banks, and (2) easing restrictions on the operation of such banks insured by the FDIC. The FDIC shall ensure that such regulations issued under this bill: (1) will not provide an opportunity for individuals or for-profit financial institutions to avoid taxation or other requirements related to deposit insurance, and (2) allow charitable contributions and grants to such banks. The FDIC shall terminate the deposit insurance of such a bank if the bank loses its certification as a community development financial institution. The bill defines a "non-profit community development financial institution bank" as a non-profit depository institution that: (1) is certified as a community development financial institution by the Community Development Financial Institutions Fund, and (2) serves low-income and moderate-income customers.
Bill· HRH.R. 5507 (114th)referred
United States · United States Congress · 16 June 2016
Top 1% Accountability Act This bill amends the Internal Revenue Code to prohibit an individual from itemizing deductions for a year if: (1) the sum of the taxpayer's itemized deductions equals or exceeds $150,000, and (2) the taxpayer (and the taxpayer's spouse for a joint return) fails to submit proof of a clean drug test with the return. The drug test must show that the taxpayer (and the taxpayer's spouse for a joint return) did not test positive for any controlled substance.
Bill· HRH.R. 5498 (114th)referred
United States · United States Congress · 16 June 2016
Revitalize Our Cities Act This bill amends the Internal Revenue Code to extend through 2019 the period for designating an empowerment zone (an area in which tax incentives are allowed to increase investment and employment). The Department of Housing and Urban Development may designate, prior to January 1, 2018, 20 additional empowerment zones in urban areas in which the average unemployment rate and the average rate of residential and commercial foreclosures are each higher than that of the state within which the area is located for the period beginning January 1, 2012, and ending with the date of enactment of this bill.
Bill· HRH.R. 5489 (114th)referred
United States · United States Congress · 15 June 2016
Agriculture Environmental Stewardship Act of 2016 This bill amends the Internal Revenue Code to allow energy tax credits through 2020 for investments in: (1) qualified biogas property, or (2) qualified manure resource recovery property. The bill also permits new clean renewable energy bonds to be used for such properties. "Qualified biogas property" comprises a system that: (1) uses anaerobic digesters or other specified processes to convert biomass into a gas which is at least 52% methane; and (2) captures the gas for use as a fuel. The term includes property that cleans and conditions the gas for use as a fuel. "Qualified manure resource recovery property" comprises a system that uses specified processes to recover the nutrients nitrogen and phosphorus from a non-treated digestate or animal manure by reducing or separating at least 50% of the nutrients, excluding any reductions during the incineration, storage, composting, or field application of the non-treated digestate or animal manure. The term also includes certain processing equipment. The Department of the Treasury must enter into an agreement with the National Renewable Energy Laboratory for a study of biogas and report to Congress on the study.