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351 records in US in 2009

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Bill· HRH.R. 3592 (111th)referred

Plastics Recycling Act of 2009

United States · United States Congress · 17 September 2009

Plastics Recycling Act of 2009 - Amends the Internal Revenue Code to allow a business-related tax credit equal to 60 cents per gallon of qualified synthetic oil produced from recycled waste plastics. Defines "qualified synthetic oil" as oil derived from post-consumer and post-industrial waste plastics and which has a minimum market value of 90% of crude oil. Directs the Secretary of the Treasury to make grants to persons eligible for the waste plastic recycling tax credit provided by this Act in lieu of such credit.

Bill· HRH.R. 3602 (111th)referred

To allow certain newspapers to be treated as described in section 501(c)(3) of the Internal Revenue Code of 1986 and exempt from tax under section 501(a) of such Code.

United States · United States Congress · 17 September 2009

Amends the Internal Revenue Code to exempt from income taxation a newspaper corporation or organization if: (1) it publishes on a regular basis a newspaper for general circulation; (2) its newspaper contains local, national, and international news stories of interest to the general public and the distribution of such newspaper is necessary or valuable in achieving an educational purpose; and (3) the preparation of the material contained in such newspaper follows a methodology generally accepted as educational. Exempts the advertising income of a tax-exempt newspaper corporation or organization from taxation as unrelated business income and allows a charitable tax deduction for contributions to such newspaper corporation or organization.

Bill· SS. 1678 (111th)referred

A bill to amend the Internal Revenue Code of 1986 to extend the first-time homebuyer tax credit, and for other purposes.

United States · United States Congress · 16 September 2009

Amends Internal Revenue Code provisions relating to the first-time homebuyer tax credit to: (1) extend such tax credit through May 31, 2010; (2) extend through December 31, 2009, the date until which purchases of a principal residence may be treated as made on December 31, 2008, for tax purposes; and (3) extend through May 31, 2010, the waiver of recapture requirements for residences purchased after December 31, 2008.

Bill· SS. 1676 (111th)referred

Affordable Housing Preservation and Revitalization Act of 2009

United States · United States Congress · 16 September 2009

Affordable Housing Preservation and Revitalization Act of 2009 - Amends the United States Housing Act of 1937 to direct the Secretary of Housing and Urban Development (HUD) to ensure that funds in the residual receipts account of an eligible multifamily housing property are transferred, at the time of a qualified sale or exchange, to preservation entities. Requires that funds in the residual receipts account be used, subject to housing agency approval, to: (1) pay for rehabilitation costs approved by the housing agency; (2) deposit funds into the property's replacement reserve account; and (3) pay for social and other services, associated acquisition costs, and any other costs that have been approved by the housing agency and will directly benefit such tenants. Defines "preservation entity" as: (1) a nonprofit tax-exempt corporation; or (2) a limited partnership or limited liability company where the sole general partner or sole managing member of such ownership entity is a nonprofit tax-exempt corporation; and (3) that has the capacity to acquire and preserve an eligible multifamily housing property. States that, for purposes of the low-income housing credit under the Internal Revenue Code, residual receipts used or transferred under this Act shall not be considered federal funds.

Bill· HRH.R. 3586 (111th)referred

S Corporation ESOP Promotion and Expansion Act of 2009

United States · United States Congress · 16 September 2009

S Corporation ESOP Promotion and Expansion Act of 2009 - Amends the Internal Revenue Code to: (1) extend to all domestic corporations, including S corporations, provisions allowing deferral of tax on gain from the sale of employer securities to an S corporation-sponsored employer stock ownership plan (ESOP); (2) allow a tax deduction for interest incurred on loans to S corporation-sponsored ESOPs for the purchase of employer securities; (3) transfer liability for payment of estate tax on transfers of employer securities to an S corporation-sponsored ESOP from the estate executor to the ESOP; and (4) allow an estate tax deduction for 50% of the proceeds from the sale of employer securities to an S corporation-sponsored ESOP. Directs the Secretary of Labor to establish the S Corporation Employee Ownership Assistance Office to foster increased employee ownership of S corporations.

Bill· HRH.R. 3580 (111th)referred

New IDEA (Illegal Deduction Elimination Act)

United States · United States Congress · 16 September 2009

New IDEA (Illegal Deduction Elimination Act) - Amends the Internal Revenue Code to deny a tax deduction for wages and benefits paid to or on behalf of an unauthorized alien. Directs the Commissioner of Social Security and the Secretaries of Homeland Security and the Treasury to jointly establish a program to share information that may lead to the identification of unauthorized aliens. Requires the Secretary of the Treasury to provide taxpayer identity information to the Commissioner of Social Security and the Secretary of Homeland Security on employers who paid nondeductible wages to unauthorized aliens and on the aliens to whom such wages were paid. Amends the Illegal Immigration Reform and Immigrant Responsibility Act of 1996 to: (1) make permanent the pilot program for verifying the employment eligibility of alien workers (E-Verify Program); (2) apply such program to current employees in addition to new hires; (3) establish a rebuttable presumption that employers who participate in the pilot program have not violated the prohibition against continued employment of unauthorized aliens; and (4) allow employers to offer a prospective employee a conditional offer of employment pending final verification of identity and employment eligibility under the E-Verify Program.

Bill· SS. 1673 (111th)referred

Alaska Native Conservation Parity Act of 2009

United States · United States Congress · 15 September 2009

Alaska Native Conservation Parity Act of 2009 - Amends the Internal Revenue Code to allow Alaska Native Corporations an increased tax deduction for donations of conservation easements related to lands conveyed under the Alaska Native Claims Settlement Act. Permits a 15-year carryover of contribution amounts that exceed annual limitations on the amount of such tax deduction.

Bill· HRH.R. 3573 (111th)referred

Call to Service Homebuyer Credit Act of 2009

United States · United States Congress · 15 September 2009

Call to Service Homebuyer Credit Act of 2009 - Amends the Internal Revenue Code to: (1) exempt members of the Uniformed Services, the Foreign Service, or employees of the Intelligence Community who are required to serve on extended official duty away from their principal residences from the recapture requirements of the first time homebuyer tax credit; and (2) extend such credit until December 1, 2010, for members of the Armed Forces, the Foreign Service, or the Intelligence Community serving outside the United States for a period in 2009 before December 1, 2009, of not less than 90 days.

Bill· HRH.R. 3578 (111th)referred

Everyone Deserves Unconditional Access to Education (EDUCATE) Act

United States · United States Congress · 15 September 2009

Everyone Deserves Unconditional Access to Education (EDUCATE) Act - Amends the Individuals with Disabilities Education Act (IDEA) to reauthorize and make appropriations for the grant program to assist states and outlying areas in providing special education and related services to children with disabilities. Sets the amount to be authorized and the amount to be appropriated for each fiscal year from FY2010-FY2015 as the greater of: (1) a specified amount; or (2) a specified percentage of an amount determined pursuant to a formula that multiplies the number of children receiving special education services by the average per-pupil expenditure in public elementary and secondary schools. Authorizes appropriations for FY2016 and thereafter that equal 40% of the amount determined using such formula. Makes appropriations for FY2016 and thereafter that are determined by subtracting a specified amount from the amount authorized. Requires amounts appropriated to be expended consistent with pay-as-you-go requirements.

Bill· HRH.R. 3568 (111th)referred

To amend the Internal Revenue Code of 1986 to encourage charitable contributions of real property for conservation purposes by Native Corporations.

United States · United States Congress · 15 September 2009

Amends the Internal Revenue Code to allow Alaska Native Corporations an increased tax deduction for donations of conservation easements related to lands conveyed under the Alaska Native Claims Settlement Act. Permits a 15-year carryover of contribution amounts that exceed annual limitations on the amount of such tax deduction.

Law· HRH.R. 3548 (111th)enacted

Worker, Homeownership, and Business Assistance Act of 2009

United States · United States Congress · 10 September 2009

Unemployment Compensation Extension Act of 2009 - Amends the Supplemental Appropriations Act, 2008 with respect to the state-established individual emergency unemployment compensation account (EUCA). Requires a further additional Tier-3 period for deposits to an individual's EUCA, using the current formula, if, at the time the amount added to such individual's account under the Act is exhausted or at any time thereafter, the individual's state is in an extended benefit period. Prescribes a formula for determining if a state is in an extended benefit period. Allows the Tier-3 period augmentation to be applied to the individual's EUCA only once. Authorizes a state to pay extended compensation to an otherwise eligible individual before any further additional emergency unemployment compensation (EUC), if such individual claimed extended compensation for at least one week of unemployment after the exhaustion of additional EUC. Amends the Internal Revenue Code to extend from 2009 through 2010 the 6.2% surtax on employers under the Federal Unemployment Tax Act (FUTA). Delays the scheduled 2010 reduction in the surtax to 6% until 2011. Amends title IV part D (Child Support and Establishment of Paternity) of the Social Security Act to require an employer to report to the state Directory of New Hires, in addition to other information, the date services for remuneration were first performed by a newly hired employee. Qualifies the requirement that an employer file new hire reports on a W-4 or equivalent form by adding the phrase "to the extent practicable."

Bill· SS. 1657 (111th)referred

A bill to amend the Internal Revenue Code of 1986 to modify the exception from the 10 percent penalty for early withdrawals from government plans for qualified public safety employees.

United States · United States Congress · 9 September 2009

Amends the Internal Revenue Code to: (1) modify the exemption from the 10% penalty for premature distributions from governmental employee benefit plans to qualified public safety employees to eliminate the restriction that such plans be defined benefit plans; and (2) exempt from tax penalties certain periodic payments made to qualified public safety employees before the enactment of the Pension Protection Act of 2006 (i.e., August 17, 2006).

Bill· SS. 1656 (111th)referred

A bill to amend the Internal Revenue Code of 1986 to provide for the treatment of S corporations for purposes of election of the alternative tax on qualifying shipping activities, and for other purposes.

United States · United States Congress · 9 September 2009

Amends the Internal Revenue Code to provide for the tax treatment of the notional shipping income of S corporation shareholders by requiring the inclusion of such income for purposes of the alternative tax on qualifying shipping activities and by imposing a 15% surtax on certain differential amounts related to such income.

Bill· HRH.R. 3534 (111th)open

Consolidated Land, Energy, and Aquatic Resources Act of 2010

United States · United States Congress · 8 September 2009

Consolidated Land, Energy, and Aquatic Resources Act of 2009 - Establishes in the Department of the Interior the Office of Federal Energy and Minerals Leasing. Transfers to such Office certain functions of: (1) the Minerals Management Service; and (2) the Oil and Gas Management program of the Bureau of Land Management. Amends the Federal Oil and Gas Royalty Management Act of 1982 to revise miscellaneous specified administrative requirements. Directs the Secretary of the Interior to take specified actions regarding oil and gas royalties, including: (1) a pilot project assessing costs and benefits of automatic transmission of certain data produced under federal leases on the Outer Continental Shelf (OCS); (2) determination and reporting of BTU values of natural gas from federal leases; and (3) final regulations concerning required recordkeeping of natural gas measurement data. Modifies oil and gas leasing requirements under the Mineral Leasing Act, adding requirements for coal mine methane recovery. Amends the Land and Water Conservation Fund Act to: (1) extend the Land and Water Conservation Fund through FY2040; (2) make $900 million available from the Fund each fiscal year without further appropriation; and (3) revise requirements for allocation of funds for federal purposes and financial assistance to states. Sets forth a public land leasing program for commercial wind or solar energy development. Amends the Mineral Leasing Act to set forth a uranium leasing program on specified public lands. Designates specified OCS Regions for federal renewable and nonrenewable energy resources development. Directs the Secretaries of the Interior and of Commerce to establish Regional Outer Continental Shelf Councils to: (1) coordinate siting and development of energy resources; and (2) prepare OCS Strategic Plans. Establishes in the Treasury the Ocean Resources Conservation and Assistance Fund (ORCA), from which grants shall be made to: (1) coastal states and affected Indian tribes; (2) the Ocean, Coastal and Great Lakes Grants Program (to be established under this Act); and (3) Regional Ocean Partnerships. Amends the Energy Policy Act of 2005 to repeal: (1) royalty incentives for natural gas production from deep wells in shallow waters of the Gulf of Mexico; and (2) royalty relief for deep water production in the Gulf of Mexico. Directs the Secretary of the Interior to establish an annual production incentive fee for specified leases of federal onshore and offshore lands for production of oil or natural gas under which production is not occurring in commercial quantities. Prohibits the following authorities from developing or approving a fishery management plan to permit or regulate offshore aquaculture: (1) the Secretary of Commerce; (2) the Administrator of the National Oceanic and Atmospheric Administration; or (3) the Regional Fishery Management Councils. Declares invalid any permit issued for the conduct of offshore aquaculture.

Bill· HRH.R. 3535 (111th)referred

ALERT Drivers Act

United States · United States Congress · 8 September 2009

Avoiding Life-Endangering and Reckless Texting by Drivers Act of 2009 or the ALERT Drivers Act - Requires the Secretary of Transportation to withhold 25% of a state's apportionment of certain federal-aid highway program funds for the fiscal year if the state has not enacted or is not enforcing a law that: (1) prohibits, except in an emergency, an operator of a motor vehicle from writing, sending, or reading a text message using a hand-held mobile telephone (excluding a vehicle-integrated, voice-activated device); and (2) requires, upon conviction of a violation of such prohibition, the imposition of certain minimum penalties.

Bill· SS. 1643 (111th)open

Cleaner, Secure, and Affordable Thermal Energy Act

United States · United States Congress · 6 August 2009

Cleaner, Secure, and Affordable Thermal Energy Act - Amends the Internal Revenue Code to: (1) allow a tax credit for residential energy property expenditures to convert a home heating system using oil fuel to a system using natural gas boilers and furnaces and biomass heating appliances; (2) allow bonus depreciation of property used to convert a home heating system; (3) allow the use of tax-exempt energy conservation bonds to finance conversions of fuel oil heating systems; and (4) extend through 2012 accelerated depreciation for natural gas distribution facilities.

Bill· SS. 1637 (111th)open

Expanding Building Efficiency Incentives Act of 2009

United States · United States Congress · 6 August 2009

Expanding Building Efficiency Incentives Act of 2009 - Amends the Internal Revenue Code to: (1) increase and extend for three years the new energy efficient home tax credit; (2) increase the rate of the tax deduction for energy efficient commercial buildings; (3) allow a $200 tax credit through 2011 for the cost of a home energy rating; and (4) allow a $500 tax credit for the cost of training and certifying home performance auditors to conduct home energy ratings.

Bill· SS. 1605 (111th)referred

A bill to amend the Internal Revenue Code of 1986 to reform the rules relating to fractional charitable donations of tangible personal property.

United States · United States Congress · 6 August 2009

Amends Internal Revenue Code provisions relating to the tax deduction for donations of fractional interests in tangible personal property to: (1) permit donors to claim an increased deduction based upon the market value of subsequent gifts of fractional interests; (2) extend to 20 years the period in which donors of fractional interests must contribute their entire interest in donated property; and (3) require donors of fractional interests greater than $1 million to attach a statement of value obtained from the Internal Revenue Service (IRS) to their tax returns.

Bill· SS. 1641 (111th)referred

A bill to modify and waive certain requirements under title 23, United States Code, to assist States with a high unemployment rate in carrying out Federal-aid highway construction projects, and for other purposes.

United States · United States Congress · 6 August 2009

Increases the federal share of federal-aid highway construction projects for FY2011 and FY2012 for any state with an unemployment rate equal to or exceeding 11% at any time during FY2009 and FY2010. Increases the federal share of costs for FY2011-FY2012: (1) from 90% to 95% for Interstate System projects; and (2) from 80% to 85% for other transportation projects. Suspends certain eligibility requirements with respect to the use of tolls as a credit toward the non-federal share of project costs in such states for those fiscal years. Makes eligible for use as such a credit for such fiscal years any tolls that were not previously eligible. Suspends, as well, certain state transportation capital expenditure maintenance of effort requirements during FY2011-FY2012.

Bill· SS. 1613 (111th)referred

Deficit Reduction Act of 2009

United States · United States Congress · 6 August 2009

Deficit Reduction Act of 2009 - Amends the Balanced Budget and Emergency Deficit Control Act of 1985 (Gramm-Rudman-Hollings Act) to redefine, for FY2011-FY2019, discretionary spending limits (spending caps) for new budget authority and outlays to mean the baseline, minus any emergency spending, for the preceding fiscal year as adjusted for inflation and (as under current law) as adjusted in strict conformance with such Act. Revises sequestration requirements for enforcement of discretionary spending limits. Requires the Office of Management and Budget (OMB) to conduct such a sequestration to eliminate a budget year breach. Eliminates specific formula requirements for adjustments to discretionary spending limits for: (1) highways; (2) continuing disability reviews for the Social Security Administration (SSA); (3) allowances for the International Monetary Fund (IMF); (4) specified allowances for international arrearages; (5) the earned income tax credit (EITC) compliance initiative; (6) Department of Health and Human Services (HHS) adoption incentive payments; and (7) conservation. Prescribes an adjustment to discretionary spending limits for overseas contingency operations related to the global war on terrorism, including Iraq and Afghanistan. Redefines low-growth, for purposes of OMB's required low-growth notification to Congress, from less than zero to less than 1%. Extends Pay-As-You-Go requirements and enforcement mechanisms through FY2019. Establishes sequestration enforcement mechanisms to eliminate deficit limits for FY2012-FY2019. Specifies additional Social Security, veterans, Tier I Railroad Retirement benefits and other programs and activities exempt from a sequestration order as well as certain economic recovery programs. Amends the Congressional Budget Act of 1974 (CBA) to make it out of order in both chambers to consider any legislation causing the discretionary limits in the Gramm-Rudman-Hollings Act to be exceeded.

Bill· SS. 1639 (111th)referred

Expanding Industrial Energy Efficiency Incentives Act of 2009

United States · United States Congress · 6 August 2009

Expanding Industrial Energy Efficiency Incentives Act of 2009 - Amends the Internal Revenue Code to: (1) increase megawatt and horsepower capacity limitations for the combined heat and power system property energy tax credit; and (2) allow new tax credits to improve advanced motor system energy efficiency, to replace chlorofluorocarbon (CFC) refrigerant chillers, and for investment in any qualifying efficient industrial process water use project.

Bill· SS. 1601 (111th)referred

A bill to provide for the release of water from the marketable yield pool of water stored in the Ruedi Reservoir for the benefit of endangered fish habitat in the Colorado River, and for other purposes.

United States · United States Congress · 6 August 2009

Requires the release of 5,412.5 acre-feet of water from the marketable yield pool (the portion of the regulatory capacity that is dedicated to marketing purposes) of water stored in the Ruedi Reservoir (a component of the Fryingpan-Arkansas Project of the Bureau of Land Management [BLM] in western Colorado) for the benefit of endangered fish habitat in the Colorado River for FY2013 and each fiscal year thereafter, at the request of the Director of the United States Fish and Wildlife Service. Requires such release during the late summer months to enhance low water flows in areas that comprise the endangered fish habitat in the Colorado River, unless otherwise requested by the Director. Provides that the release shall satisfy 50% of the obligation of certain water users to provide 10,825 acre-feet of water, as described in the document entitled "Final Programmatic Biological Opinion for Bureau of Reclamation's Operations and Depletions, Other Depletions, and Funding and Implementation of Recovery Program Actions in the Upper Colorado River above the Confluence with the Gunnison River." Makes this Act effective on the date on which the Secretary of the Interior complies with the National Environmental Policy Act of 1969 regarding such release.

Bill· SS. 1604 (111th)referred

Americans Giving care to Elders (AGE) Act of 2009

United States · United States Congress · 6 August 2009

Americans Giving care to Elders (AGE) Act of 2009 - Amends the Internal Revenue Code to allow caregivers a tax credit for up to $6,000 of the eldercare expenses incurred for their parents (or ancestors of such parents). Amends the Older Americans Act of 1965 to: (1) increase funding for the National Family Caregiver Support Program through FY2013; and (2) establish a National Resource Center on Family Caregiving to provide information on and support for family caregiver support programs.

Bill· SS. 1589 (111th)referred

Biodiesel Tax Incentive Reform and Extension Act of 2009

United States · United States Congress · 6 August 2009

Biodiesel Tax Incentive Reform and Extension Act of 2009 - Amends the Internal Revenue Code to revise the income and excise tax credits for biodiesel used as fuel to: (1) allow a $1.00 tax credit for each gallon of biodiesel produced; (2) provide for an increased income tax credit for small biodiesel producers; (3) revise the definitions of "biodiesel" and "small biodiesel producer"; (4) treat renewable diesel in the same manner as biodiesel for income tax purposes; and (5) treat biodiesel as a taxable fuel for excise tax purposes. Extends the biodiesel income and excise tax credits through December 31, 2014.

Bill· SS. 1597 (111th)referred

Internet Poker and Game of Skill Regulation, Consumer Protection, and Enforcement Act of 2009

United States · United States Congress · 6 August 2009

Internet Poker and Game of Skill Regulation, Consumer Protection, and Enforcement Act of 2009 - Prescribes federal administrative and licensing requirements governing Internet game-of-skill facilities. Vests the Secretary of the Treasury with regulatory and enforcement jurisdiction over such facilities. Prohibits any person from operating an Internet game-of-skill facility that knowingly accepts bets or wagers from persons located in the United States without a license issued by the Secretary. Requires the Secretary to impose: (1) fees upon licensees to cover the cost of administering this Act; and (2) specified civil money penalties for willful violation of this Act or related regulations. Cites safeguards required of licensees, including: (1) collection of customer and licensee taxes related to Internet games of skill or game-of-skill facilities; (2) safeguards against fraud, money laundering, and terrorist finance; and (3) safeguards to prevent compulsive Internet betting or wagering. Requires the Secretary to prescribe regulations for: (1) development of a Problem Gaming, Responsible Gaming, and Self-Exclusion Program; (2) establishment of a list of persons self-excluded from gaming activities at licensee sites; and (3) a public awareness program about the availability of the self-exclusion list. Prohibits a person who is prohibited from gaming with a licensee from collecting any winnings or recovering any losses that arise as a result of prohibited gaming activity. Shields a financial transaction provider from liability for engaging in financial activities or transactions in connection with bets permitted under this Act and the Interstate Horseracing Act of 1978, unless the provider knows or has reason to know they violate federal or state law. Permits states and Indian tribal authorities to opt-out of Internet gaming activities. Prohibits wagers on games of chance and sporting events. Prohibits electronic cheating devices. Requires the Director of the Financial Crimes Enforcement Network to give the Secretary a list of unlawful Internet gambling enterprises. Amends the Internal Revenue Code to impose upon licensees: (1) a federal Internet gaming license fee;(2) a state or Indian tribal government gaming license fee; and (3) specified tax return and recordkeeping requirements. Establishes the State and Indian Tribal Government Gaming License Fee Trust Fund. Subjects to tax withholding parimutuel pool winnings and net Internet gaming winnings (including those of nonresident aliens). Exempts certain gaming proceeds from taxation by either a state or Indian Tribal Government receiving appropriations from the Trust Fund. Amends the Public Health Service Act to authorize: (1) treatment programs for pathological gambling; and (2) grants for comprehensive education, prevention and treatment services for problem and pathological gaming. Directs the Secretary to carry out a national campaign to increase public awareness of problem gambling.

Bill· SS. 1638 (111th)referred

Amtrak Secure Transportation of Firearms Act

United States · United States Congress · 6 August 2009

Amtrak Secure Transportation of Firearms Act - Requires Amtrak, at a station that accepts checked baggage for a specific Amtrak route, to allow a passenger holding a ticket for such route to place an unloaded firearm or starter pistol in a bag that has been checked at the station if: (1) before checking the bag or boarding the train, the passenger declares to Amtrak that an unloaded firearm is in his or her checked bag; (2) the firearm is carried in a locked hard-sided container; and (3) only the passenger has the key or combination to such container. Allows an Amtrak passenger to place small arms ammunition for personal use in a checked bag on an Amtrak route if the ammunition is securely packed in specified kinds of boxes or other packaging specifically designed to carry such ammunition. Prohibits the application of such requirements in any fiscal year in which Amtrak does not receive federal assistance.

Bill· SS. 1636 (111th)referred

Long-Term Care Insurance Consumer Right-to-Know Act of 2009

United States · United States Congress · 6 August 2009

Long-Term Care Insurance Consumer Right-to-Know Act of 2009 - Directs the Secretary of Health and Human Services (HHS) to request the National Association of Insurance Commissioners (NAIC) to issue a white paper with its results from the following activities: (1) review and describe disclosure requirements for long-term care insurance policies under the long-term care insurance model regulation and model act promulgated by NAIC (as adopted as of October 2000 and December 2006), (2) review and describe disclosure requirements for long-term care insurance policies under state laws, (3) review and describe differences in long-term care services among states and develop a standardized definition of long-term care services, and (4) identify and describe key issues to consider in the development of a proposed model form for marketing long-term care insurance policies. Directs the Secretary to request NAIC to: (1) establish a Working Group to develop and issue a model disclosure form for marketing long-term care insurance policies, and (2) amend the model regulation and model act to require the use of such form. Requires the Secretaries of the Treasury and HHS to promulgate regulations requiring issuers of a qualified long-term care insurance contract under certain tax-qualified or Medicaid Partnership policies to use the model form for marketing such contracts. Directs each state to require any issuer of a long-term care insurance policy to use the model form for marketing a policy.

Bill· SS. 1588 (111th)referred

STOP Act

United States · United States Congress · 6 August 2009

Stop Tax-breaks for Oil Profiteering Act or the STOP Act - Amends the Internal Revenue Code to: (1) treat gain or loss from the sale or exchange of oil or natural gas and related commodities as ordinary income or loss (thus taxed at regular income tax rates); and (2) require certain tax-exempt entities to pay unrelated business tax on gain or loss from the sale or exchange of oil or natural gas and related commodities. Makes such tax treatment applicable to commodities acquired after August 31, 2009, and before January 1, 2014. Directs the Secretary of the Treasury to study and report to Congress on the tax treatment of certain commodities and contracts under section 1256 of the Internal Revenue Code.

Bill· SS. 1620 (111th)referred

Efficient Vehicle Leadership Act of 2009

United States · United States Congress · 6 August 2009

Efficient Vehicle Leadership Act of 2009 - Amends the Internal Revenue Code to: (1) allow a new income tax credit for certain fuel-efficient motor vehicles with a purchase price not exceeding $50,000, beginning with model year 2011; (2) allow such credit as an offset against the alternative minimum tax (AMT); and (3) revise the gas guzzler excise tax to impose an increased tax on fuel guzzler motor vehicles, beginning with model year 2013, based on specified fuel efficiency ratings.

Bill· SS. 1610 (111th)referred

American Shipping Reinvestment Act of 2009

United States · United States Congress · 6 August 2009

American Shipping Reinvestment Act of 2009 - Amends the Internal Revenue Code to: (1) repeal shipping investment withdrawal tax rules; and (2) allow U.S. corporate shareholders an election to deduct dividends attributable to foreign base company shipping income received from a controlled foreign corporation.

Bill· SS. 1590 (111th)referred

A bill to establish a clean energy technology business competition grant program.

United States · United States Congress · 6 August 2009

Authorizes the Secretary of Energy to provide grants to organizations to conduct business competitions that provide incentives, training, and mentorship to entrepreneurs and early stage startup companies throughout the United States to meet high priority economic, environmental, and energy security goals in areas including energy efficiency, renewable energy, air quality, water quality and conservation, transportation, smart grid, green buildings, and waste management. Grants priority to such competitions that: (1) are led by the private sector; (2) encourage regional and interregional cooperation; and (3) can demonstrate the creation of cost-effective green jobs through an annual publication of competition activities and directory of companies. Requires an organization, to be eligible for such a grant, to be a tax-exempt, charitable organization, or any sponsored entity of such organization that is operated as a nonprofit entity. Directs the Secretary to give priority to organizations that can demonstrate broad funding support from private and other non-federal funding sources to leverage federal investment.

Bill· SS. 1612 (111th)referred

Employee Stock Ownership Plan Promotion and Improvement Act of 2009

United States · United States Congress · 6 August 2009

Employee Stock Ownership Plan Promotion and Improvement Act of 2009 - Amends the Internal Revenue Code to: (1) exempt certain distributions, including dividends, by S corporations to an employee stock ownership plan (ESOP) from the penalty tax for premature employee benefit plan withdrawals; (2) exempt deductions for ESOP dividends from corporate alternative minimum tax adjustments based on adjusted earnings and profits; (3) allow deferral of the recognition of gain for certain sales to ESOPs sponsored by any domestic corporation, including S corporations; (4) allow reinvestment of ESOP stock proceeds eligible for nonrecognition of gain in certain mutual funds; and (5) modify certain ESOP stock ownership rules. Amends the Small Business Act to allow a majority-owned ESOP business concern to continue to qualify for loans, preferences, and other programs under such Act.

Bill· SS. 1583 (111th)referred

New Markets Tax Credit Extension Act of 2009

United States · United States Congress · 5 August 2009

New Markets Tax Credit Extension Act of 2009 - Amends the Internal Revenue Code to: (1) extend the new markets tax credit through 2014; (2) provide for an inflation adjustment to the limitation amount for such credit after 2009; and (3) allow an offset against the alternative minimum tax (AMT) for such credit.

Bill· SS. 1582 (111th)referred

Commercial Motor Vehicle Advanced Safety Technology Tax Act of 2009

United States · United States Congress · 5 August 2009

Commercial Motor Vehicle Advanced Safety Technology Tax Act of 2009 - Amends the Internal Revenue Code to allow a general business tax credit for 50% of the cost of placing in service any qualified commercial vehicle advanced safety system. Defines "qualified commercial vehicle advanced safety system" as a manufacturer-certified brake stroke monitoring system, lane departure warning system, collision warning system, or vehicle stability system identified by the Federal Motor Carrier Safety Administration or the National Highway Traffic Safety Administration as significantly enhancing the safety or security of commercial drivers, vehicles, or passengers. Terminates such credit after 2013.

Bill· SS. 1570 (111th)referred

Elimination of Double Subsidies for the Hardrock Mining Industry Act of 2009

United States · United States Congress · 4 August 2009

Elimination of Double Subsidies for the Hardrock Mining Industry Act of 2009 - Amends the Internal Revenue Code to disallow the percentage depletion allowance for hardrock mines located on land currently subject to the general mining laws, or on land patented under such laws. Establishes in the Treasury the Abandoned Mine Reclamation Trust Fund. Appropriates to such Fund amounts equal to 50% of the additional revenues received due to the disallowance of the depletion allowance for hardrock mines by this Act. Prescribes guidelines under which such Fund shall be available to the Secretary of the Interior for reclamation and restoration of lands and water resources adversely affected by mineral and mineral material mining (excluding coal and fluid minerals).

Resolution· SRESS.Res. 234 (111th)passed

A resolution supporting the goals and ideals of National Save for Retirement Week 2009.

United States · United States Congress · 3 August 2009

Supports the goals and ideals of National Save for Retirement Week 2009. Supports efforts to raise public awareness of: (1) the need to use efficiently substantial tax revenues that subsidize retirement savings; and (2) the importance of saving adequately for retirement and of the availability of tax-preferred employer-sponsored retirement savings plans.

Bill· HRH.R. 3505 (111th)referred

American Energy Production and Price Reduction Act

United States · United States Congress · 31 July 2009

American Energy Production and Price Reduction Act - Expresses the sense of Congress that at no time shall Congress enact legislation that will lead to the increase of domestic energy prices. Amends the Submerged Lands Act to: (1) revise the seaward boundaries of states from three geographical miles to 12 nautical miles; and (2) retain as federal property all oil and gas mineral rights for lands beneath the navigable waters located within such expanded offshore state seaward boundaries. Amends the Outer Continental Shelf Lands Act (OCSLA) to revise requirements for: (1) the determination of Adjacent Zones and Planning Areas; (2) lease administration and granting of leases; and (3) treatment of receipts from tracts within specified miles of a state coastline. Revamps procedures for the reservation of lands and rights. Authorizes the President to revoke or revise prior withdrawals from leasing within certain areas of the Outer Continental Shelf (OCS). Revises the OCS leasing program. Prescribes a program for approval of pipeline construction (including a petroleum products pipeline) within part of an Adjacent State's Adjacent Zone. Cites conditions under which leases and exploration activities are categorically excluded from the need to prepare an environmental assessment or impact statement. Prescribes procedures for federal repurchase of certain leases, including oil and gas leases. Permits offsite environmental mitigation. Sets forth procedures for the exchange of specified leases within the California or Florida Adjacent Zone. Repeals: (1) the coastal impact assistance program; and (2) the Gulf of Mexico Energy Security Act of 2006. American Energy Independence and Price Reduction Act - Directs the Secretary of the Interior (Secretary) to implement a competitive leasing program for oil and gas exploration, development, and production on the Alaska Coastal Plain. Amends the Alaska National Interest Lands Conservation Act of 1980 to repeal the prohibition against leasing or other development regarding production of oil and gas from the Arctic National Wildlife Refuge (ANWR). Deems any oil and gas leasing programs and activities authorized by this Act to be in compliance with ANWR purposes. Authorizes the Secretary to designate specified acres of the Coastal Plain as a Special Area, after consultation with the state of Alaska, the city of Kaktovik, and the North Slope Borough. Permits directional drilling in the Special Area. Prescribes procedures governing Coastal Plain lease sales. Prescribes a "no significant adverse effect" standard to govern Coastal Plain activities. Prohibits the Nuclear Regulatory Commission (NRC) from denying a license application under the Atomic Energy Act of 1954 on the grounds that sufficient capacity does not exist, or will not become available on a timely basis, for disposal of spent nuclear fuel or high-level radioactive waste from the facility for which the authorization is sought. Amends the Internal Revenue Code: (1) to prescribe an ASME Nuclear Certification credit of 15% of the qualified nuclear expenditures paid or incurred by the taxpayer; and (2) repeal the deduction for income attributable to domestic production activities. Amends the Clean Air Act to exclude from the term "air pollutant" carbon dioxide, water vapor, methane, nitrous oxide, hydrofluorocarbons, perfluorocarbons, or sulfur hexafluoride. Declares the Clean Air Act shall not be treated as authorizing or requiring the regulation of climate change or global warming. Amends the National Environmental Policy Act of 1969 (NEPA) to set forth procedures for judicial review of federal agency compliance. Amends the Clean Air Act to repeal specified amendments to the renewable fuel standard. Amends the Department of the Interior, Environment, and Related Agencies Appropriations Act, 2009, to repeal the requirement to consult regarding impacts on global warming and the polar bear population. Amends the Energy Independence and Security Act of 2007 to repeal lighting energy efficiency standards for general service incandescent lamps and other designated lamps. Emergency Solar Power Permit Act - Amends NEPA to exempt any action relating to a solar energy project on lands managed by the Bureau of Land Management (BLM) from environmental impact statement (EIS) requirements. Directs the Secretary of Energy to conduct a five-year natural gas vehicle research and development program. Amends the IRC to: (1) make permanent alternative fuel credits for compressed or liquefied natural gas and the vehicles powered by such gas; (2) allow vehicle and infrastructure credits against regular and minimum tax and transferability of credits; (3) grant a credit for producing vehicles fueled by natural or liquefied natural gas; (4) grant a special allowance for coal-to-liquid plant property in the accelerated cost recovery system; and (5) extend permanently the credit for nonbusiness energy property and the credit for gas produced from biomass and for synthetic fuels produced from coal. Amends the Energy Policy Act of 2005 to authorize appropriations for large-scale coal-to-liquid facilities. Directs the Secretary to establish a coal-to-liquid facilities loan and loan guarantee programs. Amends the IRC to: (1) provide for a seven-year depreciation for clean coal technology or for carbon sequestration technology installed or retrofitted at power-plants; (2) extend the 50-cent per gallon alternative fuels excise tax credit; and (3) allow a tax credit for 30% of the expenditures made by an individual or business for energy production and distribution facilities. Directs the Internal Revenue Service to treat the synthetic gas produced from coal-to-liquids with the same tax treatment as covered by the industrial gasification tax credit. Authorizes the Secretary of Energy to provide clean coal technology loan guarantees and direct loans for research, development, and deployment of clean coal technology in order to build up to five commercial-scale coal-fired plants with carbon capture and sequestration capabilities. Instructs the Secretary of the Interior to undertake a national assessment of carbon dioxide storage capacity. Directs the Secretary of Energy to conduct and report to certain congressional committees on an efficiency audit, and quantify the operating efficiencies, of all coal-fired electric generation facilities in the United States. Amends the IRC to extend specified tax incentives for energy, among them credits for: (1) energy efficient appliances; (2) nonbusiness energy property; (3) residential energy efficient property; and (4) new energy efficient homes.

Bill· HRH.R. 3483 (111th)referred

STAR Act of 2009

United States · United States Congress · 31 July 2009

Steps Toward Access and Reform Act of 2009 or the STAR Act of 2009 - Sets conditions for lawsuits arising from health care liability claims regarding health care goods or services or any medical product affecting interstate commerce. Sets a statute of limitations of three years after the date of manifestation of injury or one year after the claimant discovers the injury, with certain exceptions. Provides that nothing in this Act limits recovery of the full amount of available economic damages. Limits noneconomic damages to $250,000. Makes each party liable only for the amount of damages directly proportional to such party's percentage of responsibility. Allows the court to restrict the payment of attorney contingency fees. Limits the fees to a decreasing percentage based on the increasing value of the amount awarded. Allows the introduction of collateral source benefits and the amount paid to secure such benefits as evidence. Prohibits a provider of such benefits from recovering any amount from an award in a health care lawsuit involving injury or wrongful death. Authorizes the award of punitive damages only where: (1) it is proven by clear and convincing evidence that a person acted with malicious intent to injure the claimant or deliberately failed to avoid unnecessary injury the claimant was substantially certain to suffer; and (2) compensatory damages are awarded. Limits punitive damages to the greater of two times the amount of economic damages or $250,000. Denies punitive damages in the case of products approved, cleared, or licensed by the Food and Drug Administration (FDA) or otherwise considered in compliance with FDA standards. Provides for periodic payments of future damages. Directs the Secretary of Health and Human Services (HHS) to carry out a program of loan forgiveness for primary health care providers who agree to provide medical services in medically underserved communities for a period of not less than four years. Amends the Internal Revenue Code to allow: (1) providers of medical care a bad debt tax deduction for up to 75% of their cost in providing uncompensated medical care to low-income individuals; and (2) a refund of excise tax on fuel used in mobile mammography vehicles; and (3) a tax deduction for the travel expenses of veterans and a family member to a medical center of the Department of Veterans Affairs. Amends the Bipartisan Trade Promotion Authority Act of 2002 to include among the overall trade negotiating objectives of the United States avoiding negotiating trade agreements that could restrict, or be interpreted to restrict, the access of consumers in the United States to certain pharmaceutical imports. Amends title XVIII (Medicare) of the Social Security Act to authorize payment after January 1, 2010, for chest radiology services that use computer-aided detection technology for the early detection of lung cancer.

Bill· HRH.R. 3525 (111th)referred

To amend the Internal Revenue Code of 1986 to provide for the treatment of bonds issued to finance renewable energy resource facilities, conservation and efficiency facilities, and other specified greenhouse gas emission technologies.

United States · United States Congress · 31 July 2009

Amends the Internal Revenue Code to allow a tax exemption of the interest on bonds issued to finance renewable energy resource facilities, conservation and efficiency facilities and projects, and zero emission vehicles and related facilities or projects.

Bill· HRH.R. 3515 (111th)referred

Export Control Improvements Act

United States · United States Congress · 31 July 2009

Export Control Improvements Act - Securing Exports Through Coordination and Technology Act - Amends the Foreign Relations Authorization Act, Fiscal Year 2003 to set forth requirements regarding conferences and seminars to educate exporters about U.S. export laws and the Automated Export System (AES). Revises filing requirements under the AES to authorize the Secretary of Commerce to: (1) register agents to file information in the AES; and (2) revoke, suspend, or deny a registration. Provides for administrative and judicial appeal of registration revocations, suspensions, or denials. Requires the Secretary to ensure that the AES will identify filings with respect to exports that would violate U.S. export control laws or trade sanctions regulations. Export Enforcement Act of 2009 - Delineates general authorities for the enforcement of the Export Administration Regulations, in particular to the Secretary for enforcement of their restrictive trade practices and boycott provisions. Subjects to forfeiture any tangible items lawfully seized by U.S. designated officers or employees. Specifies the use of funds made available for undercover investigation operations by the Office of Export Enforcement. Authorizes the Secretary, without fiscal year limitations, to expend funds transferred to, paid to, received by, or made available to the Bureau of Industry and Security of the Department of Commerce as a reimbursement. Requires the President to report annually to the appropriate congressional committees on all countries identified to be of concern with respect to transshipment, reexportation, or diversion of sensitive items to Iran. Requires the Secretary to designate a country as a Destination of Possible Diversion Concern if appropriate to carry out activities to strengthen that country's export control systems. Requires the United States to initiate such activities on a government-to-government basis. Defines a Destination of Diversion Concern as any country whose government is directly involved in the transshipment, reexportation, or diversion of U.S.-originating controlled items to unverifiable end users or to Iran, or that has failed to strengthen adequately its export control systems. Requires a license to export to a country designated a Destination of Diversion Concern any controlled items that could contribute to Iran's obtaining nuclear, biological, or chemical weapons, defense technologies, components for improvised explosive devices (IEDs), or other defense items, or its support for acts of international terrorism. Requires the President to report to the appropriate congressional committees on: (1) any country that may be may be transshipping, reexporting, or diverting controlled items to another country if such other country is seeking to obtain nuclear, biological, or chemical weapons, defense technologies, components for IEDs, or other defense items, or provides support for acts of international terrorism; and (2) the feasibility and advisability of including such countries in the system for designating countries as Destinations of Possible Diversion Concern and Destinations of Diversion Concern. Requires the President to report to Congress on transfers of military sensitive technology to countries and entities of concern during the preceding year.

Bill· HRH.R. 3524 (111th)referred

Family Farm Preservation and Conservation Estate Tax Act

United States · United States Congress · 31 July 2009

Family Farm Preservation and Conservation Estate Tax Act - Amends the Internal Revenue Code to: (1) exclude from the gross estate the value of property used by a decedent and the decedent's family as a farm for farming purposes and certain qualified conservation easements; and (2) impose a recapture tax if such farmland is sold outside the decedent's family or is no longer used for farming purposes or if a qualified conservation easement is likewise sold or used in violation of the terms of such easement.

Bill· HRH.R. 3501 (111th)referred

Humanity and Pets Partnered Through the Years (HAPPY) Act

United States · United States Congress · 31 July 2009

Humanity and Pets Partnered Through the Years (HAPPY) Act - Amends the Internal Revenue Code to allow a tax deduction, up to $3,500 per year, for pet care expenses (including veterinary care).

Bill· HRH.R. 3497 (111th)referred

To amend the Internal Revenue Code of 1986 to provide that indebtedness incurred by a partnership in acquiring securities and commodities is not treated as acquisition indebtedness for purposes of determining the unrelated business taxable income of organizations which are partners with limited liability.

United States · United States Congress · 31 July 2009

Amends Internal Revenue Code provisions relating to the tax on the unrelated business income of tax-exempt organizations to exempt from treatment as acquisition indebtedness (subject to the unrelated business income tax) indebtedness incurred or continued by an organization which is a partner with limited liability in a partnership to purchase or carry certain securities or commodities.

Bill· HRH.R. 3463 (111th)referred

Death Tax Repeal Permanency Act of 2009

United States · United States Congress · 31 July 2009

Death Tax Repeal Permanency Act of 2009 - Makes permanent the provisions of the Economic Growth and Tax Relief Reconciliation Act of 2001 (EGTRRA) that repeal the estate and generation skipping transfer taxes and that make reductions in the gift tax.

Bill· HRH.R. 3438 (111th)referred

Access to Insurance for all Americans Act

United States · United States Congress · 31 July 2009

Access to Insurance for all Americans Act - Directs the Office of Personnel Management (OPM) to administer a health insurance program for non-federal employees and to apply to such program the provisions governing the federal employee health insurance program to the greatest extent practicable. Requires OPM, for each calendar year, to enter into a contract with one or more carriers to make health benefits plans available to eligible individuals. Allows any individual to enroll in such a plan unless the individual: (1) is enrolled or eligible to enroll for coverage under a public health insurance program (including Medicaid or Medicare) or under the federal employee health insurance program; or (2) is a member of the uniformed services. Allows rates and premiums for such a plan to differ among geographic regions. Makes such premiums tax deductible. Provides that no government contribution shall be made for any individual enrolled in such a plan. Directs OPM to ensure that covered individuals are in a risk pool separate from that maintained for federal employees. Requires the Director of OPM to submit a comprehensive plan to Congress that provides for the orderly implementation of the amendments made by this Act, including a schedule of actions to be taken to provide for that implementation.

Bill· HRH.R. 3522 (111th)referred

Veterans Hardship Outreach for Priority Eights (HOPE) Act

United States · United States Congress · 31 July 2009

Veterans Hardship Outreach for Priority Eights (HOPE) Act - Directs the Secretary of Veterans Affairs to provide grants and other assistance to states for the purpose of providing outreach to veterans who may be able to apply for a change in priority under the Department of Veterans Affairs (VA) patient enrollment system due to hardship. Requires priority for such grants and assistance be given to states with: (1) veteran populations of at least 500,000; and (2) unemployment rates exceeding the national average unemployment rate. Sets a limit on the amount of such grants and assistance provided to any one state in any fiscal year.

Bill· HRH.R. 3454 (111th)referred

Medicare Hospice Reform and Savings Act of 2009

United States · United States Congress · 31 July 2009

Medicare Hospice Reform and Savings Act of 2009 - Amends title XVIII (Medicare) of the Social Security Act to revise payments and coverage for hospice care under the Medicare program. Prescribes conditions for recovery by the Secretary of Health and Human Services (HHS) of repayment demands from a hospice program for any accounting year during the four-year period ending on October 31, 2009. Requires the Secretary to issue evidence-based national coverage determinations for life expectancies covering at least each of those terminal medical diagnoses currently covered by Local Coverage Determinations promulgated by Medicare's fiscal intermediaries. Directs the Secretary to restore the application (and reduce the phase out) of the budget neutrality adjustment factor in the Medicare hospice wage index for FY2010-FY2013 in a manner that will result in an aggregate increase in Medicare expenditures equivalent to the aggregate reductions in expenditures resulting from the issuance of the national coverage determinations.

Bill· HRH.R. 3468 (111th)referred

Promoting Health and Preventing Chronic Disease through Prevention and Wellness Programs for Employees, Communities, and Individuals Act of 2009

United States · United States Congress · 31 July 2009

Promoting Health and Preventing Chronic Disease through Prevention and Wellness Programs for Employees, Communities, and Individuals Act of 2009 - Amends the Internal Revenue Code to allow employers a 50% tax credit for the costs of providing employees with a qualified prevention and wellness program. Defines "qualified prevention and wellness program" as a program that is certified by the Secretary of Health and Human Services (HHS) and that includes three of the following components: a health awareness component, an employee engagement component, a behavioral change component, or a supportive environment component. Terminates such credit after 2017. Requires the Secretary of the Treasury to institute an outreach program to inform businesses about the availability of the prevention and wellness program tax credit. Amends the Public Health Service Act (PHSA) to require the HHS Secretary, acting through the Director of the Centers for Disease Control and Prevention (CDC), to award grants to plan and implement prevention and wellness programs that promote health and wellness and prevent chronic diseases. Requires the HHS Secretary to encourage states to work with insurance companies on ways to promote and incentivize the participation of individuals and families in prevention and wellness programs. Amends PHSA and Employee Retirement Income Security Act of 1974 (ERISA) to set forth conditions under which group health plans may establish premium discounts or rebates for modifying copayments or deductibles for participation in a wellness program.

Bill· HRH.R. 3460 (111th)referred

To amend the Clean Air Act to include algae-based biofuel in the renewable fuel program and amend the Internal Revenue Code of 1986 to include algae-based biofuel in the cellulosic biofuel producer credit.

United States · United States Congress · 31 July 2009

Amends the Clean Air Act to include algae-based biofuel in the renewable fuel program. Defines "algae-based biofuel," for purposes of such Act, as liquid fuel derived from the biomass of single- or multi-cellular organisms which are inherently aquatic and classified as non-vascular plants and that have lifecycle greenhouse gas emissions that are at least 60% less than the baseline for such emissions. Amends the Internal Revenue Code to: (1) expand the definition of cellulosic biofuel to include algae-based biofuel for purposes of the cellulosic biofuel producer tax credit; and (2) allow accelerated depreciation of property used to produce algae-based biofuel. Defines "algae-based biofuel" as any liquid fuel which is produced from the biomass of an algal organism (i.e., an organism that is primarily aquatic and classified as a non-vascular plant).

Law· HRH.R. 3435 (111th)enacted

Making supplemental appropriations for fiscal year 2009 for the Consumer Assistance to Recycle and Save Program.

United States · United States Congress · 31 July 2009

Makes emergency supplemental appropriations of $2 billion for FY2009 and FY2010 to the National Highway Traffic Safety Administration (NHTSA) of the Department of Transportation (DOT) for the Consumer Assistance to Recycle and Save Program (Cash for Clunkers Program). Amends the Consumer Assistance to Recycle and Save Program to require the Government Accountability Office (GAO) and the DOT Inspector General to review and report to Congress on the administration of the program.

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